Roy Schmardebeck

The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management

The Boyd Center for Business and Economic Research

Knoxville, TN 37996

United States

  • The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management

SCHOLARLY PAPERS

9

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4

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10

Scholarly Papers (9)

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1.

Investor Attention and the Pricing of Earnings News

Handbook of Sentiment Analysis in Finance, Forthcoming
Number of pages: 40 Posted: 17 Jul 2014 Last Revised: 04 Oct 2016
Asher Curtis, Vernon J. Richardson and Roy Schmardebeck
University of Washington, University of Arkansas at Fayetteville and The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management
Downloads 803 (32,827)
Citation 11

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Investor Attention, Investor Sentiment, Social Media, Earnings Announcements, Capital Markets.

2.

The Impact of Increased Managerial Discretion on the Usefulness of Reported Revenues: Evidence from Accounting Standard Updates for Multiple-Deliverable Sales Arrangements

Vanderbilt Owen Graduate School of Management Research Paper No. 2559438
Number of pages: 73 Posted: 04 Feb 2015 Last Revised: 02 Jul 2020
Linda A. Myers, Roy Schmardebeck, Timothy A. Seidel and Michael D. Stuart
University of Tennessee, Haslam College of Business, Accounting and Information Management, The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management, Brigham Young University and Vanderbilt University - Accounting
Downloads 694 (39,986)

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revenue recognition; managerial discretion; relevance; faithful representation

3.

SEC Comment Letters and Bank Lending

Number of pages: 51 Posted: 05 Feb 2016 Last Revised: 03 Aug 2017
Lauren M. Cunningham, Roy Schmardebeck and Wei Wang
University of Tennessee - Haslam College of Business, The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management and Temple University - Department of Accounting
Downloads 444 (70,748)
Citation 1

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banks, comment letters, debt contracting, filing review process, SEC

4.

The Monitoring Effectiveness of Co-Opted Audit Committees

Contemporary Accounting Research, Forthcoming
Number of pages: 65 Posted: 31 Jan 2013 Last Revised: 27 Mar 2019
Cory A. Cassell, Linda A. Myers, Roy Schmardebeck and Jian Zhou
University of Arkansas, University of Tennessee, Haslam College of Business, Accounting and Information Management, The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management and University of Hawaii at Manoa
Downloads 398 (80,551)
Citation 2

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audit committee, board of directors, co-option, discretionary accruals, independence, misstatements

5.

Have the Effects of SOX Section 404(b) Compliance Changed Over Time?

Number of pages: 55 Posted: 17 Jul 2019 Last Revised: 16 Apr 2020
Jennifer McCallen, Roy Schmardebeck, Jonathan E. Shipman and Robert Lowell Whited
University of Georgia - J.M. Tull School of Accounting, The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management, University of Arkansas and North Carolina State University
Downloads 173 (189,120)

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SOX Section 404(b), Internal Control Audits, Compliance Costs

6.

Auditor Style and Common Disclosure Deficiencies: Evidence from SEC Comment Letters

Number of pages: 62 Posted: 07 May 2019 Last Revised: 28 Jan 2020
Matthew Baugh and Roy Schmardebeck
Arizona State University (ASU) - School of Accountancy and The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management
Downloads 120 (254,164)
Citation 1

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Audit quality, auditor style, financial statement comparability, SEC comment letters

7.

The Effect of Auditors’ Incentives on the Assessed Materiality of Misstatements Identified in Previously Audited Financial Statements

Number of pages: 53 Posted: 08 Aug 2019
Brant E. Christensen, Roy Schmardebeck and Timothy A. Seidel
University of Oklahoma, The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management and Brigham Young University
Downloads 109 (272,208)

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materiality, incentives, litigation risk, reputation risk, misstatement disclosure, audit quality, engagement risk

8.

The Relation Between Earnings Management and Non-GAAP Reporting

Contemporary Accounting Research, Vol. 34, No. 2, 2017
Posted: 03 May 2013 Last Revised: 28 Jun 2019
Ervin L. Black, Theodore E. Christensen, T. Taylor Joo and Roy Schmardebeck
Steed School of Accounting, University of Georgia - J.M. Tull School of Accounting, New Mexico State University and The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management

Abstract:

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pro forma earnings, accruals, real earnings management, earnings management constraints

9.

The Earnings Quality and Information Processing Effects of Accounting Consistency

The Accounting Review, Forthcoming
Posted: 25 Jul 2012 Last Revised: 19 Feb 2015
Kyle Peterson, Roy Schmardebeck and T. Jeffrey Wilks
University of Oregon - Charles H. Lundquist School of Business, The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management and Brigham Young University

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accounting policies, similarity, consistency, comparability, earnings attributes, accrual estimation, accrual quality