Derek Johnston

Colorado State University, Fort Collins - Department of Accounting

Assistant Professor

256 Rockwell Hall

Fort Collins, CO 80523

United States

SCHOLARLY PAPERS

6

DOWNLOADS

433

CITATIONS

2

Scholarly Papers (6)

1.

Can the Academic Literature Contribute to the Debate over Mandatory Audit Firm Rotation?

Research in Accounting Regulations, Forthcoming
Number of pages: 22 Posted: 10 Feb 2013
Jeffrey R. Casterella and Derek Johnston
University of Auckland and Colorado State University, Fort Collins - Department of Accounting
Downloads 346 (84,975)
Citation 2

Abstract:

Loading...

audit firm rotation, independence, audit quality

2.

Environmental R&D and the Uncertainty of Future Earnings

Number of pages: 41 Posted: 04 Jun 2009
Derek Johnston
Colorado State University, Fort Collins - Department of Accounting
Downloads 87 (286,085)
Citation 1

Abstract:

Loading...

R&D, subsequent benefits, earnings variability, environmental costs

3.

Did the FASB's Simplification Initiative Increase Errors in Analysts' Implied ETR Forecasts? Evidence from Early Adoption of ASU 2016-09

Journal of American Taxation Association, Forthcoming
Posted: 31 Oct 2017 Last Revised: 30 Aug 2018
Colorado State University, Fort Collins - Department of Accounting, Colorado State University, Fort Collins - Department of Accounting, Colorado State University, Fort Collins - Department of Accounting and Colorado State University, Fort Collins - Department of Accounting

Abstract:

Loading...

ASU 2016-09, FASB Simplification Initiative, Stock-Based Compensation, Excess Tax Benefits and Deficiencies, Effective Tax Rates, Analyst Forecast Accuracy

4.

The Value Relevance of Greenhouse Gas Emissions Allowances: An Exploratory Study in the Related United States SO2 Market

European Accounting Review, Forthcoming
Posted: 03 Sep 2008
Derek Johnston, Stephan Sefcik and Naomi S. Soderstrom
Colorado State University, Fort Collins - Department of Accounting, University of Washington - Department of Accounting and University of Melbourne

Abstract:

Loading...

Greenhouse Gas, emissions trading market

Managing Stock Option Expense: The Manipulation of Option-Pricing Model Assumptions

Posted: 17 Aug 2005
Derek Johnston
Colorado State University, Fort Collins - Department of Accounting

Abstract:

Loading...

Earnings management, stock-based compensation, option-pricing model assumptions

Managing Stock Option Expense: The Manipulation of Option-Pricing Model Assumptions

Contemporary Accounting Research, Forthcoming
Posted: 17 Aug 2005
Derek Johnston
Colorado State University, Fort Collins - Department of Accounting

Abstract:

Loading...

Earnings management, stock-based compensation, option-pricing model assumptions

6.

Earnings Management to Minimize Superfund Cleanup and Transaction Costs

Contemporary Accounting Research, Vol. 22, No. 3, Fall 2005
Posted: 19 May 2005
Derek Johnston and Steve Rock
Colorado State University, Fort Collins - Department of Accounting and University of Colorado at Boulder - Department of Accounting

Abstract:

Loading...

Earnings management, environmental, superfund