Ella Mae Matsumura

University of Wisconsin-Madison - Department of Accounting and Information Systems

Professor

School of Business

975 University Avenue

Madison, WI 53706

United States

SCHOLARLY PAPERS

18

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CITATIONS
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52

Scholarly Papers (18)

Going Concern Decisions and Auditor Switches: An Economic Perspective

Number of pages: 44 Posted: 28 May 2002
Robert R. Tucker and Ella Mae Matsumura
Fordham University - Accounting Area and University of Wisconsin-Madison - Department of Accounting and Information Systems
Downloads 1,178 (13,040)
Citation 3

Abstract:

auditing, going concern opinions, experimental economics, game theory

Going Concern Decisions and Auditor Switches: An Economic Perspective

Behavioral Research in Accounting, 1998
Posted: 08 Aug 2002
Robert R. Tucker and Ella Mae Matsumura
Fordham University - Accounting Area and University of Wisconsin-Madison - Department of Accounting and Information Systems

Abstract:

auditing, going concern opinions, experimental economics, game theory

Strategic Auditor Behavior and Going-concern Decisions

July 1996
Number of pages: 48 Posted: 28 May 2002
Ella Mae Matsumura, K.R. Subramanyam and Robert R. Tucker
University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Southern California - Leventhal School of Accounting and Fordham University - Accounting Area
Downloads 885 (20,147)
Citation 9

Abstract:

auditing, game theory, opinion shopping, going-concern

Strategic Auditor Behavior and Going-concern Decisions

Journal of Business Finance & Accounting, Vol. 24, No. 6, July 1997
Posted: 21 Jul 2002
Ella Mae Matsumura, K.R. Subramanyam and Robert R. Tucker
University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Southern California - Leventhal School of Accounting and Fordham University - Accounting Area

Abstract:

auditing, game theory, opinion shopping, going-concern

3.

Corporate Governance Reform and CEO Compensation: Intended and Unintended Consequences

Journal of Business Ethics, Forthcoming
Number of pages: 28 Posted: 28 Apr 2005
Ella Mae Matsumura and Jae Yong Shin
University of Wisconsin-Madison - Department of Accounting and Information Systems and Seoul National University - College of Business Administration
Downloads 709 (26,392)
Citation 6

Abstract:

Corporate governance, executive compensation, independent compensation committee, institutional investor, stock-based compensation

4.

Going-Concern Judgments: An Experimental Test of the Self-Fulfilling Prophecy and Forecast Accuracy

Journal of Accounting & Public Policy, Vol. 22, pp. 401-432, 2003
Number of pages: 33 Posted: 21 Jun 2004
Robert R. Tucker, Ella Mae Matsumura and K.R. Subramanyam
Fordham University - Accounting Area, University of Wisconsin-Madison - Department of Accounting and Information Systems and University of Southern California - Leventhal School of Accounting
Downloads 546 (34,707)
Citation 4

Abstract:

Experimental economics, auditing, altruism, adversarial, loss avoidance, going concern opinions, self-fulfilling prophecy

5.

Carbon Emissions and Firm Value

Number of pages: 49 Posted: 09 Oct 2010 Last Revised: 04 Jun 2013
Ella Mae Matsumura, Rachna Prakash and Sandra C. Vera-Munoz
University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Mississippi - Patterson School of Accountancy and University of Notre Dame - Department of Accountancy
Downloads 490 (45,990)
Citation 5

Abstract:

GHG emissions, Voluntary Disclosures

6.
Downloads 350 ( 69,374)
Citation 3

Second Partner Review: An Analytical Model

Number of pages: 40 Posted: 04 Apr 2002
Ella Mae Matsumura and Robert R. Tucker
University of Wisconsin-Madison - Department of Accounting and Information Systems and Fordham University - Accounting Area
Downloads 350 (68,789)
Citation 3

Abstract:

second partner review, analytical model, auditing, independence, competence, audit risk

Second Partner Review: An Analytical Model

Journal of Accounting, Auditing & Finance, Vol 10, No. 1, Winter 1995
Posted: 08 Aug 2002
Ella Mae Matsumura and Robert R. Tucker
University of Wisconsin-Madison - Department of Accounting and Information Systems and Fordham University - Accounting Area

Abstract:

second partner review, analytical model, auditing, independence, competence, audit risk

Supervisor Discretion in Target Setting: An Empirical Investigation

AAA 2009 Management Accounting Section (MAS) Meeting Paper
Number of pages: 47 Posted: 02 Aug 2008 Last Revised: 07 Dec 2009
Jasmijn C. Bol, Timothy M. Keune, Ella Mae Matsumura and Jae Yong Shin
Tulane University - A.B. Freeman School of Business, University of Dayton - Accounting, University of Wisconsin-Madison - Department of Accounting and Information Systems and Seoul National University - College of Business Administration
Downloads 335 (72,237)
Citation 5

Abstract:

Discretion, sales target, target-setting process, compensation risk, fairness concerns, confrontation costs

Supervisor Discretion in Target Setting: An Empirical Investigation

Accounting Review, Forthcoming
Posted: 09 Jun 2010
Jasmijn C. Bol, Timothy M. Keune, Ella Mae Matsumura and Jae Yong Shin
Tulane University - A.B. Freeman School of Business, University of Dayton - Accounting, University of Wisconsin-Madison - Department of Accounting and Information Systems and Seoul National University - College of Business Administration

Abstract:

Discretion, sales target, target-setting process, compensation risk, fairness concerns, confrontation costs

8.

An Empirical Analysis of a Relative Performance-Based Incentive Plan: Evidence from a Postal Service

Number of pages: 50 Posted: 14 Jun 2004
Ella Mae Matsumura and Jae Yong Shin
University of Wisconsin-Madison - Department of Accounting and Information Systems and Seoul National University - College of Business Administration
Downloads 312 (72,025)
Citation 14

Abstract:

Relative performance evaluation, Incentive plans, Dysfunctional behavior, Common uncertainty

9.

Knowing vs. Applying Accounting Causal Relationships: Experimental Evidence on the Decision Performance Effects of Problem Similarity and Comparison

AAA Management Accounting Section 2006 Meeting Paper
Number of pages: 55 Posted: 31 Jul 2005
Ella Mae Matsumura and Sandra C. Vera-Munoz
University of Wisconsin-Madison - Department of Accounting and Information Systems and University of Notre Dame - Department of Accountancy
Downloads 155 (151,128)

Abstract:

causal-knowledge representation, literal vs. relational similarity, comparison and advice, accounting causal relationships

10.
Downloads 155 (157,822)
Citation 3

Second Partner Review: An Experimental Investigation

Number of pages: 25 Posted: 04 Apr 2002
Robert R. Tucker and Ella Mae Matsumura
Fordham University - Accounting Area and University of Wisconsin-Madison - Department of Accounting and Information Systems
Downloads 155 (158,004)
Citation 3

Abstract:

second partner review, experimental economics, game theory, audit reporting, sampling

Second Partner Review: An Experimental Investigation

Auditing: A Journal of Practice & Theory, Vol. 16, No. 1, Spring 1997
Posted: 08 Aug 2002
Robert R. Tucker and Ella Mae Matsumura
Fordham University - Accounting Area and University of Wisconsin-Madison - Department of Accounting and Information Systems

Abstract:

second partner review, experimental economics, game theory, audit reporting, sampling

To Disclose or Not to Disclose Climate-Change Risk in Form 10-K: Does Materiality Lie in the Eyes of the Beholder?

Number of pages: 60 Posted: 15 Jun 2017
Ella Mae Matsumura, Rachna Prakash and Sandra C. Vera-Munoz
University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Mississippi - Patterson School of Accountancy and University of Notre Dame - Department of Accountancy
Downloads 73 (272,353)

Abstract:

Regulation S-K; risk assessment; voluntary disclosure; mandatory disclosure; enforcement; Sustainability Accounting Standards Board’s (SASB) Materiality Map™; cost of equity capital; self-selection

To Disclose or Not to Disclose Climate-Change Risk in Form 10-K: Does Materiality Lie in the Eyes of the Beholder?

Number of pages: 60 Posted: 14 Jul 2017
Ella Mae Matsumura, Rachna Prakash and Sandra C. Vera-Munoz
University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Mississippi - Patterson School of Accountancy and University of Notre Dame - Department of Accountancy
Downloads 6 (537,622)

Abstract:

Regulation S-K; risk assessment; voluntary disclosure; mandatory disclosure; enforcement; Sustainability Accounting Standards Board’s (SASB) Materiality Map™; cost of equity capital; self-selection.

12.

The Structural and Executional Components of Customer Concentration: Implications for Supplier Performance

Journal of Management Accounting Research, Forthcoming
Posted: 27 Sep 2016
Ella Mae Matsumura and Jason D. Schloetzer
University of Wisconsin-Madison - Department of Accounting and Information Systems and Georgetown University - McDonough School of Business

Abstract:

Strategy implementation, value chain, channel management, supply chain management, customer relationships

13.

The Pattern in Securitization and Executive Compensation: Evidence and Regulatory Implications

Stanford Journal of Law, Business, and Finance, Vol. 20:2, No. 323, 2015, Temple University Legal Studies Research Paper No. 2016-07
Number of pages: 51 Posted: 16 Jan 2016 Last Revised: 08 Feb 2016
Jonathan C. Lipson, Rachel Martin, Ella Mae Matsumura and Emre Unlu
Temple University - James E. Beasley School of Law, Utah State University - Huntsman School of Business, University of Wisconsin-Madison - Department of Accounting and Information Systems and University of Nebraska at Lincoln
Downloads 0 (278,311)

Abstract:

securitization, executive compensation, banks, Dodd-Frank, agency costs

14.

Firm-Value Effects of Carbon Emissions and Carbon Disclosures

The Accounting Review, March 2014, Vol. 89, No. 2, pp. 695-724
Posted: 04 Sep 2011 Last Revised: 22 Jan 2015
Ella Mae Matsumura, Rachna Prakash and Sandra C. Vera-Munoz
University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Mississippi - Patterson School of Accountancy and University of Notre Dame - Department of Accountancy

Abstract:

firm value, GHG emissions, carbon emission levels, voluntary environmental disclosures, disclosure choice

15.

The Effect of Competition Intensity and Competition Type on the Use of Customer Satisfaction Measures in Executive Annual Bonus Contracts

Accounting Review, Forthcoming
Posted: 15 Aug 2011 Last Revised: 19 Jun 2014
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Wisconsin-Madison - Department of Accounting and Information Systems, Seoul National University - College of Business Administration and The University of Hong Kong - School of Business

Abstract:

Managerial incentives; competition; nonfinancial performance measures; customer satisfaction

16.

An Empirical Analysis of an Incentive Plan with Relative Performance Measures: Evidence from a Postal Service

Accounting Review, Forthcoming
Posted: 31 Dec 2005
Ella Mae Matsumura and Jae Yong Shin
University of Wisconsin-Madison - Department of Accounting and Information Systems and Seoul National University - College of Business Administration

Abstract:

Relative performance measures, Incentive plan, Perceived unfairness, Degree of common uncertainty

17.

Building Empirical Models for Data from Factorial Designs with Time Series Responses: Toward Fraud Prevention and Detection

Quality Engineering, 1996/1997
Posted: 22 Jun 2004
Ella Mae Matsumura and Robert R. Tucker
University of Wisconsin-Madison - Department of Accounting and Information Systems and Fordham University - Accounting Area

Abstract:

Experimental design, data exploration, contrast series, cumulative sum series, multiresponse

18.

Second-Partner Review: An Experimental Economics Investigation

Posted: 16 Apr 1998
Robert R. Tucker and Ella Mae Matsumura
Fordham University - Accounting Area and University of Wisconsin-Madison - Department of Accounting and Information Systems

Abstract:

Other Papers (1)

Total Downloads: 537    Citations: 0
1.

The Effect of Competition on the Contracting Use of Customer Satisfaction: Evidence from the American Customer Satisfaction Index (ACSI)

AAA 2008 MAS Meeting Paper
Number of pages: 56 Posted: 31 Jul 2007 Last Revised: 16 May 2014
Clara Xiaoling Chen, Ella Mae Matsumura and Jae Yong Shin
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Wisconsin-Madison - Department of Accounting and Information Systems and Seoul National University - College of Business Administration
Downloads 515 (29,307)

Abstract:

Nonfinancial performance measures, customer satisfaction, competition, CEO compensation