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

7

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Scholarly Papers (7)

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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 682 (35,268)

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

2.

The Relation between Earnings Management and Pro Forma Reporting

Number of pages: 42 Posted: 03 May 2013 Last Revised: 16 Mar 2014
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
Downloads 660 (36,839)

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

3.

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: 53 Posted: 04 Feb 2015 Last Revised: 02 Feb 2019
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 624 (39,666)

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revenue recognition; managerial discretion; relevance; faithful representation

4.

The Monitoring Effectiveness of Co-Opted Audit Committees

Contemporary Accounting Research, Forthcoming
Number of pages: 65 Posted: 31 Jan 2013 Last Revised: 12 May 2018
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 360 (78,472)

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

5.

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 - Fox School of Business
Downloads 317 (90,735)

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

6.

Audit Office Staffing Responses to Audit Failures

Number of pages: 44 Posted: 24 Apr 2018
Cory A. Cassell, Linda A. Myers, Roy Schmardebeck and Jonathan E. Shipman
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 Arkansas
Downloads 88 (276,207)

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audit failures, auditor size, audit professionals, audit staffing, audit quality, auditor reputation

7.

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