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

13

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SSRN CITATIONS
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12

CROSSREF CITATIONS

14

Scholarly Papers (13)

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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 950 (31,102)
Citation 13

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

2.

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

Number of pages: 74 Posted: 04 Feb 2015 Last Revised: 21 Jun 2021
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 Oklahoma State University - Stillwater - Spears School of Business
Downloads 767 (41,818)

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revenue recognition; managerial discretion; relevance; faithful representation; disclosure transparency

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 547 (64,875)
Citation 3

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

4.

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 431 (88,153)

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

5.

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 420 (89,351)
Citation 8

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

6.

The Impact of Accounting Standard Adoption Complexity on Financial Reporting Quality and Market Outcomes: Evidence from ASC 606

Number of pages: 55 Posted: 29 Apr 2021 Last Revised: 01 May 2021
Jaehan Ahn, Udi Hoitash and Roy Schmardebeck
Northeastern University - Accounting Group, Northeastern University - Accounting Group and The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management
Downloads 223 (175,730)

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Revenue recognition, financial statement misstatements, SEC comment letters, information asymmetry, SAB 74, ASC 606, accounting standard adoption

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 200 (193,642)
Citation 1

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

8.

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

Number of pages: 61 Posted: 07 May 2019 Last Revised: 03 Aug 2021
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 192 (200,870)
Citation 1

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

9.

Accounting Policy Changes and Misstatement Risk

Number of pages: 48 Posted: 29 Jan 2021
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
Downloads 123 (289,169)

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accounting policies, accounting consistency, misstatements, auditors

10.

Audit Committee Chair Succession And Financial Reporting Quality: Does Firm-Specific Knowledge Matter?

Number of pages: 54 Posted: 05 May 2021
Linda A. Myers, Roy Schmardebeck and Stefan Slavov
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 Tennessee - Haslam College of Business
Downloads 76 (397,472)
Citation 1

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audit committee chair, audit committee oversight, monitoring, financial reporting quality, financial statement misstatements, succession, independence, firm-specific knowledge

11.

Disproportionate Insider Control and the Informativeness of Stock Returns about Future Earnings

Number of pages: 70 Posted: 05 May 2021
Jason Bangert, Linda A. Myers and Roy Schmardebeck
University of Tennessee, Knoxville - Haslam College of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management and The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management
Downloads 55 (465,411)

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Future earnings response coefficient (FERC), agency costs, disproportionate insider control, dual-class ownership, ownership structure

12.

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, Theodore E. Christensen, T. Taylor Joo and Roy Schmardebeck
Steed School of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, New Mexico State University and The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management

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

13.

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