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

17

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SSRN CITATIONS
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15

CROSSREF CITATIONS

14

Scholarly Papers (17)

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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 1,085 (31,600)
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: 26 Apr 2022
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 847 (44,652)

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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 711 (56,557)
Citation 3

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

4.

Evidence on the 2020 Exemption of Low-Revenue Issuers from the Internal Control Audit Requirement

Number of pages: 47 Posted: 17 Jul 2019 Last Revised: 01 Jun 2022
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 635 (65,577)

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SOX Section 404(b); Internal Control Audits; Compliance Benefits

5.

The Informativeness of SAB 74 Disclosures for Accounting Standard Adoption Outcomes: Evidence from ASC 606

Number of pages: 52 Posted: 29 Apr 2021 Last Revised: 08 Dec 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 486 (91,473)
Citation 2

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

6.

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 450 (100,086)
Citation 10

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

7.

Common Auditors in Mergers and Acquisitions: The Impact on Post-Acquisition Financial Reporting Quality and Audit Fees

Number of pages: 64 Posted: 28 May 2020 Last Revised: 05 Jan 2022
Xi Ai, Andrew Doucet, Linda A. Myers and Roy Schmardebeck
University of Louisville, 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 342 (136,877)

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common auditors; same-office common auditors; financial reporting quality; financial statement misstatements; mergers and acquisitions; audit fees

8.

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

Number of pages: 64 Posted: 07 May 2019 Last Revised: 19 Oct 2022
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 325 (144,966)
Citation 1

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

9.

Accounting Changes and Misstatement Risk

Number of pages: 65 Posted: 29 Jan 2021 Last Revised: 17 Mar 2022
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 210 (223,619)

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accounting changes, accounting consistency, misstatements, auditors

10.

The Determinants and Consequences of Interim CFO Appointments

Number of pages: 57 Posted: 16 Feb 2022 Last Revised: 09 Jun 2022
Jason Bangert, E. Scott Johnson, Linda A. Myers and Roy Schmardebeck
University of Tennessee, Knoxville - Haslam College of Business, Vanderbilt University, 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 169 (272,202)

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executive succession, interim CFOs, chief financial officers, financial reporting quality, strategic decision making, corporate governance

11.

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 San Diego State University
Downloads 159 (284,988)
Citation 1

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

12.

Chief Financial Officer Age and the Perverse Effect of Equity Incentives on Financial Misreporting

Number of pages: 53 Posted: 20 Oct 2022
Jing Fang, Linda A. Myers and Roy Schmardebeck
Hong Kong Metropolitan University, 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 121 (352,783)

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equity incentives; risk-taking incentives; financial misreporting; age

13.

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

Number of pages: 55 Posted: 05 May 2021 Last Revised: 12 Sep 2022
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 86 (443,599)

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

14.

The Impact of Managerial Discretion in Revenue Recognition: A Reexamination

Contemporary Accounting Research, Forthcoming
Posted: 20 Apr 2022
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

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Revenue recognition, managerial discretion, relevance, faithful representation, disclosure transparency

15.

Do Auditors’ Incentives Affect Materiality Assessments of Prior-Period Misstatements?

Accounting, Organizations and Society, Forthcoming
Posted: 08 Aug 2019 Last Revised: 07 Jan 2022
Brant E. Christensen, Roy Schmardebeck and Timothy A. Seidel
Brigham Young University, The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management and Brigham Young University

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Materiality; Incentives; Litigation and reputation risk; Engagement risk; Misstatement correction disclosure; Escalation of commitment

16.

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

17.

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