Ella Mae Matsumura

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

Professor Emerita

WI

United States

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

SCHOLARLY PAPERS

20

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7,268

SSRN CITATIONS
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Top 17,931

in Total Papers Citations

25

CROSSREF CITATIONS

34

Scholarly Papers (20)

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1.

Going Concern Decisions and Auditor Switches: An Economic Perspective

Downloads 1,285 ( 22,342)

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 1,285 (21,970)
Citation 1

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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

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auditing, going concern opinions, experimental economics, game theory

2.

Climate Risk Materiality and Firm Risk

Downloads 1,026 ( 31,243)
Citation 6

Climate Risk Materiality and Firm Risk

Number of pages: 66 Posted: 15 Jun 2017 Last Revised: 10 Feb 2022
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 658 (56,446)
Citation 1

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Regulation S-K; Form 10-K; Mandatory disclosure; nonfinancial environmental risk; climate change risk; climate-related risk; SEC regulatory enforcement; cost of equity capital; self-selection; propensity score matching; doubly robust regression

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 Last Revised: 04 Nov 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 368 (114,039)
Citation 6

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

3.

Strategic Auditor Behavior and Going-Concern Decisions

Downloads 928 ( 35,728)

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 928 (35,206)
Citation 5

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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

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auditing, game theory, opinion shopping, going-concern

4.

Corporate Governance Reform and CEO Compensation: Intended and Unintended Consequences

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 775 (45,713)
Citation 2

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

5.

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

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 688 (53,613)
Citation 2

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

6.

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 644 (58,331)
Citation 2

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GHG emissions, Voluntary Disclosures

7.

Second Partner Review: An Analytical Model

Downloads 372 (113,103)

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 372 (112,273)

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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

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

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 363 (116,315)
Citation 2

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

9.

Supervisor Discretion in Target Setting: An Empirical Investigation

Downloads 356 (118,820)

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 356 (118,008)
Citation 12

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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

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

10.

Individual Creativity and Organizational Innovation: Can We Reconcile Creativity with Management Control Systems?

China Management Accounting Review, Vol.8, No.2, 2019
Number of pages: 17 Posted: 21 Jun 2019 Last Revised: 02 Aug 2019
In Gyun Baek and Ella Mae Matsumura
National University of Singapore and University of Wisconsin-Madison - Department of Accounting and Information Systems
Downloads 288 (148,817)

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Creativity, Management Control Systems

11.

Second Partner Review: An Experimental Investigation

Downloads 183 (228,707)
Citation 5

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 183 (228,753)
Citation 5

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

Second Partner Review: An Experimental Investigation

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

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

12.

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 174 (238,825)

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causal-knowledge representation, literal vs. relational similarity, comparison and advice, accounting causal 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 School of Accountancy, University of Wisconsin-Madison - Department of Accounting and Information Systems and University of Nebraska at Lincoln
Downloads 101 (360,129)

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

14.

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

Journal of Management Accounting Research, Forthcoming
Number of pages: 43 Posted: 27 Sep 2016 Last Revised: 19 Oct 2020
Ella Mae Matsumura and Jason D. Schloetzer
University of Wisconsin-Madison - Department of Accounting and Information Systems and Georgetown University - McDonough School of Business
Downloads 85 (400,929)
Citation 1

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

15.

Adverse Effects of Confidence in Complex Cost Systems amid Competition

Posted: 16 Aug 2016 Last Revised: 15 Nov 2019
Ella Mae Matsumura, Tyler F. Thomas and Dimitri Yatsenko
University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Wisconsin - Madison and University of Wisconsin-Whitewater

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Cost system, complexity, competition, confidence, attribution

16.

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

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

17.

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
Clara Xiaoling Chen, Clara Xiaoling Chen, Ella Mae Matsumura, Jae Yong Shin and Steve Wu
University of Illinois at Urbana-ChampaignUniversity 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

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Managerial incentives; competition; nonfinancial performance measures; customer satisfaction

18.

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

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

19.

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

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

20.

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

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Other Papers (3)

Total Downloads: 770
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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, Clara Xiaoling Chen, Ella Mae Matsumura and Jae Yong Shin
University of Illinois at Urbana-ChampaignUniversity 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 568

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Nonfinancial performance measures, customer satisfaction, competition, CEO compensation

2.

Unintended Consequences of a Creative Corporate Culture: An Empirical Investigation

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 62 Posted: 18 Aug 2018 Last Revised: 08 Dec 2018
In Gyun Baek, Sewon Kwon and Ella Mae Matsumura
National University of Singapore, Ewha Womans University-School of business and University of Wisconsin-Madison - Department of Accounting and Information Systems
Downloads 160

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creativity, corporate culture, fraud triangle

3.

Do Management Revenue Forecasts Explain the Asymmetrical Behavior of Operating Costs?

Number of pages: 39 Posted: 19 Aug 2017 Last Revised: 29 Feb 2020
Kenji Yasukata, In Gyun Baek and Ella Mae Matsumura
Kinki University, National University of Singapore and University of Wisconsin-Madison - Department of Accounting and Information Systems
Downloads 42

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Management revenue forecasts; forecast revision; cost asymmetry