Stephen V. Brown

University of Connecticut - Department of Accounting

School of Business

Storrs, CT 06269-2041

United States

http://www.stephenvbrown.com/

SCHOLARLY PAPERS

6

DOWNLOADS
Rank 20,915

SSRN RANKINGS

Top 20,915

in Total Papers Downloads

3,460

SSRN CITATIONS
Rank 10,142

SSRN RANKINGS

Top 10,142

in Total Papers Citations

61

CROSSREF CITATIONS

61

Scholarly Papers (6)

1.

Textual Analysis in Accounting: What’s Next?

Number of pages: 70 Posted: 03 Mar 2022 Last Revised: 01 Aug 2022
University of Miami Herbert Business School, University of Connecticut - Department of Accounting, Northwestern University and University of Florida - Warrington College of Business
Downloads 1,063 (29,443)

Abstract:

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Textual analysis, machine learning, deep learning, textual data, content analysis, text analysis.

2.

The Spillover Effect of SEC Comment Letters on Qualitative Corporate Disclosure: Evidence from the Risk Factor Disclosure

Contemporary Accounting Research, 2018, Vol 35 (2): 622-656
Number of pages: 52 Posted: 20 Jan 2015 Last Revised: 24 Mar 2019
Stephen V. Brown, Xiaoli (Shaolee) Tian and Jenny Wu Tucker
University of Connecticut - Department of Accounting, Georgetown University - Department of Accounting and Business Law and University of Florida - Warrington College of Business
Downloads 991 (32,522)
Citation 23

Abstract:

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comment letter, risk disclosure, spillover, deterrence

3.

Financial Statement Dissimilarity and SEC Scrutiny

Number of pages: 53 Posted: 30 May 2019 Last Revised: 06 Jul 2021
Stephen V. Brown, Guang Ma and Jenny Wu Tucker
University of Connecticut - Department of Accounting, McGill University - Desautels Faculty of Management and University of Florida - Warrington College of Business
Downloads 580 (66,578)
Citation 3

Abstract:

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financial statement similarity; SEC scrutiny; comment letter; comparability.

4.

Large-Sample Evidence on Firms’ Year-Over-Year MD&A Modifications

Journal of Accounting Research, 2011, Vol. 49 (2): 309-346
Number of pages: 56 Posted: 17 Aug 2009 Last Revised: 24 Mar 2019
Stephen V. Brown and Jenny Wu Tucker
University of Connecticut - Department of Accounting and University of Florida - Warrington College of Business
Downloads 525 (75,427)
Citation 41

Abstract:

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MD&A, Voluntary Disclosure, Annual Report, Similarity Score

5.

Financial Statement Adequacy and Firms’ MD&A Disclosures

Number of pages: 53 Posted: 24 Jul 2021
Stephen V. Brown, Lisa A. Hinson and Jenny Wu Tucker
University of Connecticut - Department of Accounting, University of Florida - Warrington College of Business Administration and University of Florida - Warrington College of Business
Downloads 301 (141,988)

Abstract:

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deep learning, machine learning, topic analysis, text segmentation, disclosure.

6.

Auditor–Client Compatibility and Audit Firm Selection

Journal of Accounting Research, Vol. 54, No. 3, 2016
Posted: 17 Oct 2016
Stephen V. Brown and Warren Robert Knechel
University of Connecticut - Department of Accounting and University of Auckland Business School

Abstract:

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Audit markets, Auditor switching