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 16,278

SSRN RANKINGS

Top 16,278

in Total Papers Downloads

5,763

SSRN CITATIONS
Rank 6,220

SSRN RANKINGS

Top 6,220

in Total Papers Citations

221

CROSSREF CITATIONS

65

Scholarly Papers (6)

1.

Textual Analysis in Accounting: What’s Next?

Contemporary Accounting Research. http://doi.org/10.1111/1911-3846.12825
Number of pages: 72 Posted: 03 Mar 2022 Last Revised: 13 Jan 2023
University of Miami Herbert Business School, University of Connecticut - Department of Accounting, Northwestern University and University of Florida - Warrington College of Business
Downloads 2,106 (14,168)

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 - McDonough School of Business and University of Florida - Warrington College of Business
Downloads 1,079 (38,735)
Citation 23

Abstract:

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comment letter, risk disclosure, spillover, deterrence

3.

Financial Statement Similarity

Contemporary Accounting Research, Forthcoming
Number of pages: 82 Posted: 30 May 2019 Last Revised: 07 Jul 2023
Stephen V. Brown, Guang Ma and Jenny Wu Tucker
University of Connecticut - Department of Accounting, Rutgers Business School at Newark and New Brunswick and University of Florida - Warrington College of Business
Downloads 1,012 (42,439)
Citation 3

Abstract:

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comparability; similarity; financial reporting; peer firms; benchmark firms.

4.

Financial Statement Adequacy and Firms’ MD&A Disclosures

Contemporary Accounting Research, Forthcoming
Number of pages: 60 Posted: 24 Jul 2021 Last Revised: 28 Oct 2023
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 869 (52,419)
Citation 8

Abstract:

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MD&A; disclosure; financial statements; text segmentation; machine learning; topic analysis.

5.

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 697 (70,248)
Citation 141

Abstract:

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

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