Rebecca Files

University of Texas at Dallas

Associate Professor

800 West Campbell Road, SM 41

Richardson, TX 75080-3021

United States

SCHOLARLY PAPERS

13

DOWNLOADS
Rank 14,611

SSRN RANKINGS

Top 14,611

in Total Papers Downloads

4,863

SSRN CITATIONS
Rank 7,167

SSRN RANKINGS

Top 7,167

in Total Papers Citations

71

CROSSREF CITATIONS

111

Scholarly Papers (13)

1.
Downloads 1,604 ( 15,995)
Citation 47

Stealth Disclosure of Accounting Restatements

Number of pages: 46 Posted: 01 Aug 2007 Last Revised: 29 Apr 2009
Rebecca Files, Edward P. Swanson and Senyo Y. Tse
University of Texas at Dallas, Mays Business School, Texas A&M University and Texas A&M University - Lowry Mays College & Graduate School of Business
Downloads 882 (37,827)

Abstract:

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accounting restatements, press release disclosure, voluntary disclosure

Stealth Disclosure of Accounting Restatements

Accounting Review, Vol. 84, No. 5, pp. 1495-1520, September 2009
Number of pages: 46 Posted: 13 May 2009 Last Revised: 09 Sep 2011
Rebecca Files, Edward P. Swanson and Senyo Y. Tse
University of Texas at Dallas, Mays Business School, Texas A&M University and Texas A&M University - Lowry Mays College & Graduate School of Business
Downloads 722 (49,560)
Citation 10

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accounting restatements, press release disclosure, voluntary disclosure

SEC Enforcement: Does Forthright Disclosure and Cooperation Really Matter?

Number of pages: 55 Posted: 15 Jul 2010 Last Revised: 29 Jun 2011
Rebecca Files
University of Texas at Dallas
Downloads 588 (64,699)
Citation 3

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SEC enforcement actions, accounting restatements, cooperation, voluntary disclosure, press release prominence, AAERs, investigations

SEC Enforcement: Does Forthright Disclosure and Cooperation Really Matter?

Journal of Accounting and Economics, Forthcoming
Number of pages: 55 Posted: 22 Jul 2011
Rebecca Files
University of Texas at Dallas
Downloads 235 (181,354)
Citation 18

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SEC enforcement actions, AAERs, accounting restatements, cooperation, voluntary disclosure

3.

Empirical Evidence on Repeat Restatements

Number of pages: 50 Posted: 27 Jan 2011 Last Revised: 02 Sep 2013
Rebecca Files, Nathan Y. Sharp and Anne Thompson
University of Texas at Dallas, Texas A&M University - Department of Accounting and University of Illinois at Urbana-Champaign
Downloads 635 (59,345)
Citation 5

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repeat restatements, accounting restatements, financial misreporting, audit quality

4.

Lenders’ Response to Peer and Customer Restatements

Number of pages: 42 Posted: 09 Jul 2010 Last Revised: 20 Jul 2018
Rebecca Files and Umit G. Gurun
University of Texas at Dallas and University of Texas at Dallas
Downloads 493 (81,510)
Citation 4

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Restatements, Bank Loans, Contagion Effects, Supply Chain

5.

Executive Turnover Following Option Backdating Allegations

The Accounting Review (January 2013): 75-105.
Number of pages: 52 Posted: 01 Sep 2010 Last Revised: 30 May 2014
Jap Efendi, Rebecca Files, Bo Ouyang and Edward P. Swanson
University of Texas at Arlington, University of Texas at Dallas, Pennsylvania State University Great Valley and Mays Business School, Texas A&M University
Downloads 391 (106,880)
Citation 3

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Stock Option Compensation, Option Backdating, Executive Turnover, Corporate Governance

6.

Regulator-cited Cooperation Credit and Firm Value: Evidence from Enforcement Actions

Number of pages: 55 Posted: 22 Mar 2012 Last Revised: 20 Jul 2018
University of Texas at Dallas, American University - Kogod School of Business and University of Texas at Arlington
Downloads 346 (122,513)
Citation 5

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Cooperation, Fraud, Penalties, Financial reporting, Litigation, Securities and Exchange Commission

7.

Industry-Specialist Audit Fee Premium and Financial Statement Complexity

Number of pages: 46 Posted: 23 Aug 2015
Dichu Bao, Rebecca Files and Suresh Radhakrishnan
Lingnan University, University of Texas at Dallas and JSOM, University of Texas at Dallas
Downloads 240 (178,198)

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client complexity, specialist premium, scale economy discount, audit pricing

8.

Damage Control: Changes in Disclosure Tone after Financial Misconduct

Number of pages: 58 Posted: 27 Jul 2018
University of Texas at Dallas, Appalachian State University, American University - Kogod School of Business and Baylor University
Downloads 197 (214,298)

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Disclosure, Tone, Securities and Exchange Commission, Fraud, Reputation

Unraveling Financial Fraud: The Role of the Board of Directors and External Advisors in Conducting Independent Internal Investigations

Number of pages: 67 Posted: 08 Mar 2022
Rebecca Files and Michelle Liu
University of Texas at Dallas and CUNY Hunter College
Downloads 77 (429,151)

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Unraveling Financial Fraud: The Role of the Board of Directors and External Advisors in Conducting Independent Internal Investigations

Contemporary Accounting Research, Forthcoming
Posted: 28 Apr 2022
Rebecca Files and Michelle Liu‐Watts
University of Texas at Dallas and CUNY Hunter College

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internal investigation, audit committee, executive turnover, accounting irregularities, SEC enforcement, cooperation

10.

Forced Remediation: The Use of Corporate Monitors in Sanctions for Misconduct

Number of pages: 55 Posted: 27 Apr 2022 Last Revised: 02 May 2022
Rebecca Files, Gerald S. Martin and Yan (Tricia) Sun
University of Texas at Dallas, American University - Kogod School of Business and Central Michigan University - School of Accounting
Downloads 47 (537,729)

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Regulatory enforcement, corporate monitors, internal investigation, cooperation

11.

Executive Turnover Following Option Backdating Allegations

Number of pages: 54 Posted: 10 Jun 2011
Jap Efendi, Rebecca Files, Bo Ouyang and Edward P. Swanson
University of Texas at Arlington, University of Texas at Dallas, Pennsylvania State University Great Valley and Mays Business School, Texas A&M University
Downloads 10 (789,321)

Abstract:

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12.

Lenders' Response to Peer and Customer Restatements

Contemporary Accounting Research, Vol. 35, No. 1, 2018
Posted: 30 Jul 2018
Rebecca Files and Umit G. Gurun
University of Texas at Dallas and University of Texas at Dallas

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Restatements, Bank Loans, Contagion Effects, Supply Chain

13.

Empirical Evidence on Repeat Restatements

Accounting Horizons, Forthcoming
Posted: 25 Aug 2013
Rebecca Files, Nathan Y. Sharp and Anne Thompson
University of Texas at Dallas, Texas A&M University - Department of Accounting and University of Illinois at Urbana-Champaign

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