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Selected Publications

Suresh Nallareddy
Zoe-Vonna Palmrose
Phillip Quinn
Stephan E. Sefcik
Sarah Shaikh
Shawn Shi
D. Shores
Gary L. Sundem
Suneel Udpa

Suresh Nallareddy

  1. Capitalization of Intellectual Property Products Does Not Explain the Decline in the Labor Share"

    (with Simcha Barkai and Maria Ogneva), (forthcoming). Review of Economic Dynamics.
  2. Do Corporate Tax Cuts Increase Income Inequality?"

    Nallareddy, S., Rouen, E. and Serrato, J.C.S., (2022). Tax Policy and the Economy, Vol 36(1), pp. 35-91.
  3. Firms’ Response to Macroeconomic Estimation Errors"

    Binz, O., Mayew, W.J. and Nallareddy, S., (2022). Journal of Accounting and Economics, Vol 73(2-3).
  4. Consequences of More Frequent Reporting: The U.K. Experience"

    Nallareddy, S., Pozen, R. and Rajgopal, S., (2021). Journal of Law, Finance and Accounting, Vol 6(1), pp. 51-88.
  5. Aggregate Accruals and Market Returns: The Role of Aggregate M&A Activity"

    Heater, J.C., Nallareddy, S. and Venkatachalam, M., (2021). Journal of Accounting and Economics, Vol 72(2-3).
  6. ETF Activity and Informational Efficiency of Underlying Securities"

    Glosten, L., Nallareddy, S. and Zou, Y., (2021). Management Science, Vol 67(1), pp. 22-47.
  7. Discussion of “ETFs and Information Transfer Across Firms.”"

    Nallareddy, S., (2020). Journal of Accounting and Economics, Vol 70(2-3).
  8. The Role of Taxes in the Disconnect between Corporate Performance and Economic Growth"

    Khan, U., Nallareddy, S. and Rouen, E., (2020). Management Science, Vol 66(11), pp. 5427-5447.
  9. Changes in Accrual Properties and Operating Environment: Implications for Cash Flow Predictability"

    Nallareddy, S., Sethuraman, M. and Venkatachalam, M., (2020). Journal of Accounting and Economics, Vol 69(2-3).
  10. Uncertainty and Sectoral Shifts: The Interaction between Firm-Level and Aggregate-Level Shocks and Macroeconomic Activity"

    Kalay, A., Nallareddy, S. and Sadka, G., (2018). Management Science, Vol 64(1), pp. 198-214.
  11. Accrual Quality, Skill, and the Cross-Section of Mutual Fund Returns"

    Nallareddy, S. and Ogneva, M., (2017). Review of Accounting Studies, Vol 22(2), pp. 503-542.
  12. Predicting Restatements in Macroeconomic Indicators using Accounting Information"

    Nallareddy, S. and Ogneva, M., (2017). The Accounting Review, Vol 92(2), pp. 151-182.
  13. The “Out-of-sample” Performance of Long Run Risk Models"

    Ferson, W., Nallareddy, S. and Xie, B., (2013). Journal of Financial Economics, Vol 107(3), pp. 537-556.

Zoe-Vonna Palmrose

  1. PCAOB Audit Regulations A Decade After Sox: Where It Stands and What the Future Holds"

    Pamrose, Z.V., (2013). Accounting Horizons, Vol 27(4), pp. 775-798.
  2. CEO Involvement in Selecting Board Members, Audit Committee Effectiveness, and Restatements"

    Carcello, J., Neal, T., Palmrose, Z.V., & Scholz. S., (2011). Contemporary Accounting Research, Vol 28(2), pp. 396-430.
  3. Balancing the Costs and Benefits of Auditing and Financial Reporting Regulation Post-SOX, Perspectives from the Nexus at the SEC Part I"

    Palmrose, Z.V., (2010). Accounting Horizons, Vol 24(2), pp. 313-326.
  4. Balancing the Costs and Benefits of Auditing and Financial Reporting Regulation Post-SOX, Perspectives from the Nexus at the SEC Part II"

    Palmrose, Z.V., (2010). Accounting Horizons, Vol 24(3), pp. 487-507.
  5. Commentary: “Can Science Help Solve the Economic Crisis?”"

    Brown, M., Kauffman, S., Palmrose, Z.V., and Smolin, L, (2008). Edge.
  6. Maintaining the Value and Viability of Auditors as Gatekeepers Under SOX: An Auditing Master Proposal"

    Yasuyuki Fuchita and Robert E. Litan, eds, (2006). Financial Gatekeepers: Can They Protect Investors?, pp. 103-135.
  7. The Effect of Quantitative Materiality Approach on Auditors’ Adjustment Decisions"

    Nelson, P., Palmrose, Z.V., and Smith, S., (2005). The Accounting Review, Vol 80(3), pp. 897-920.
  8. Thog’s Guide to Quantum Economics: 50,000 Years of Accounting Basics for the Future"

    Brown, M., and S., Palmrose, Z.V., (2005).
  9. Auditor Independence, Non-Audit Services, and Restatements: Was the Government Right?"

    Kinney, W.R., Palmrose, Z.V., and Scholz, S., (2004). Journal of Accounting Research, Vol 42(3), pp. 561-588.
  10. The Accounting Causes and Legal Consequences of Non-GAAP Reporting: Evidence from Restatements"

    Palmrose, Z.V., and Scholz, S., (2004). Contemporary Accounting Research, Vol 21(1), pp. 139-180.

Phillip Quinn

  1. Disclosure Speed: Evidence from Nonpublic SEC Investigations"

    Blackburne T., Quinn, P., (2023). The Accounting Review.
  2. Are CEOs’ purchases more profitable than they appear?"

    Armstrong, C., Blackburne, T., and Quinn, P., (2021). Journal of Accounting and Economics, Vol 71(2-3), pp. 101378.
  3. Undisclosed SEC Investigations"

    Blackburne, T., Kepler, J., Quinn, P., and Taylor, D., (2021). Management Science, Vol 67(6), pp. 3403-3418..
  4. Tax-Advantaged Trust Use Among IPO Executives: Determinants and Implications for Valuation and Future Performance"

    Dambra, M., Gustafson, M., and Quinn, P., (2020). The Accounting Review, Vol 95(3), pp. 145-175.
  5. Auditor benchmarking of client disclosures"

    Drake, M., Lamoreaux, P., Quinn, P., & Thornock, J., (2019). Review of Accounting Studies, pp. 393-425.
  6. Shifting Corporate Culture: Executive Stock Ownership Plan Adoptions and Incentives to Meet or Just Beat Analysts’ Expectations"

    Quinn, P., (2018). Review of Accounting Studies, Vol 23(2), pp. 654-685.
  7. The Effect of Tax-Motivated Income Shifting on Information Asymmetry"

    Chen, C., Hepfer, B., Quinn, P., & Wilson, R., (2018). Review of Accounting Studies, pp. 958-1004.
  8. Who Uses Financial Statements? A Demographic Analysis of Financial Statement Downloads from EDGAR"

    Drake, M., Quinn, P., & Thornock, J., (2017). Accounting Horizons, Vol 31(3), pp. 55-68.

Stephan E. Sefcik

  1. The Value Relevance of Greenhouse Gas Emission Allowances: An Exploratory Study in the Related United States SO2 Market"

    Johnson, D., Sefcik, S., and Soderstrom, N., (2008). European Accounting Review, Vol 17(4), pp. 747-764.
  2. Executive Compensation and Non-Financial Risk: An Empirical Examination"

    Campbell, K., Johnson, D., Sefcik, S., and Soderstrom, N., (2007). Journal of Accounting and Public Policy, Vol 26(4), pp. 436-462.
  3. Earnings Management, Stock Issues, and Shareholder Lawsuits"

    DuCharme, L.L., Malatesta, P.H., and Sefcik, S., (2004). Journal of Financial Economics, Vol 71(1), pp. 27-49.
  4. Earnings Management: IPO Valuation and Subsequent Performance"

    DuCharme, L.L., Malatesta, P.H., and Sefcik, S., (2001). Journal of Accounting, Auditing, and Finance, Vol 16(4), pp. 369-396.
  5. Disclosure of Contingent Environmental Liabilities: Some Unintended Consequences"

    Kennedy, J., Mitchell, T., and Sefcik, S., (1998). Journal of Accounting Research, Vol 36(2), pp. 257-277.
  6. An Empirical Examination of Dividend Policy Following Debt Issues"

    Long, M., Malitz, I., and Sefcik, (1994). The Journal of Financial and Quantitative Analysis, Vol 29(1), pp. 131-144.
  7. Determinants of Accounting Method Choice in the Savings and Loan Industry"

    Blacconiere, W.G., Bowen, R.M., Sefcik, S., and Stinson, C.H., (1991). Journal of Accounting and Economics, Vol 14(2), pp. 167-201.
  8. Insubstance Defeasances: Security Price Reactions and Motivation"

    Hand, J.R.M., Hughes, P.J., and Sefcik, S., (1990). Journal of Accounting and Economics, Vol 13(1), pp. 47-89.
  9. A Test of Dividend Irrelevance Using Volume Reactions to a Change in Dividend Policy"

    Richardson, G., Sefcik, S., and Thompson, R., (1986). Journal of Financial Economics, Vol 17(2), pp. 313-333.

Sarah Shaikh

  1. Financial Disclosure Transparency and Employee Wages"

    Bai, J., Serfling, M., and Shaikh, S., (forthcoming). The Financial Review.
  2. Geographic Peer Effects in Management Earnings Forecasts"

    Matsumoto, D., Serfling, M., and Shaikh, S., (forthcoming). Contemporary Accounting Research.
  3. Economic Downturns and the Informativeness of Management Earnings Forecasts"

    Maslar, D., Serfling, M., and Shaikh, S.,, (2021). Journal of Accounting Research.
  4. CEO Turnovers and Disruptions in Customer-Supplier Relationships"

    Intintolli, V., Serfling, M., and Shaikh, S., (2017). Journal of Financial and Quantitative Analysis.
  5. Customer Concentration Risk and the Cost of Equity Capital"

    Dhaliwal, D., Judd, J. S., Serfling, M., and Shaikh, S., (2016). Journal of Accounting and Economics.

Shawn Shi

  1. Executive Pay Transparency and Relative Performance Evaluation: Evidence from the 2006 Pay Disclosure Reforms"

    Choi, J.H., Gipper, B., Shi, S.X., (forthcoming). Review of Accounting Studies.
  2. Information Acquisition Costs and Price Informativeness: Global Evidence"

    McClure, C.G., Shi, S.X., Watts, E.M., (forthcoming). Review of Accounting Studies.
  3. ESG Assurance in the United States"

    Gipper, B., Ross, S., Shi, S.X., (forthcoming). Review of Accounting Studies.
  4. Rank-and-File Accounting Employee Compensation and Financial Reporting Quality"

    Armstrong, C., Kepler, J., Larcker, D., Shi, S., (2024). Journal of Accounting and Economics, Vol 78(1), pp. 101672.

D. Shores

  1. Stakeholders’ Implicit Claims and Accounting Method Choice"

    Bowen, R., DuCharme, L., and Shores, D., (1995). Journal of Accounting and Economics, Vol 20(3), pp. 255-295.
  2. Firm Size, Security Returns, and Unexpected Earnings: The Anomalous Signed-Size Effect"

    Shevlin, T., and Shores, D., (1993). Contemporary Accounting Research, Vol 10(1), pp. 1-30.
  3. Determinants of the Timing of Quarterly Earnings Announcements"

    Bowen, R., Johnson, M., Shevlin, T., and Shores, D., (1992). Journal of Accounting, Auditing and Finance, Vol 7(4), pp. 395-422.
  4. Disqualifying Dispositions of Incentive Stock Options: Tax Benefits versus Financial Reporting Costs"

    Matsunaga, S., Shevlin, T., and Shores, D., (1992). Journal of Accounting Research, Vol 30(Supplement), pp. 37-68.
  5. Over-the-Counter Market"

    Shores, D., (1992). The New Palgrave Dictionary of Money and Finance.
  6. The Association Between Interim Information and Security Returns Surrounding Earnings Announcements"

    Shores, D., (1990). Journal of Accounting Research, Vol 28(1), pp. 164-181.

Gary L. Sundem

  1. Introduction to Financial Accounting, 11th edition"

    Horngren, C., Sundem, G., Elliott, J., and Philbrick, D., (2013).
  2. Introduction to Management Accounting, 16th edition"

    Horngren, C., Sundem, G., Burgstahler, D., and Schatzberg, J., (2013).
  3. Research for Accounting Policy: An Overview"

    May, R., and Sundem, G., (1976). The Accounting Review, Vol 51(4), pp. 747-764.

Suneel Udpa

  1. Principles of Accounting and Valuation for Lawyers and Appraisers"

    E. F. Reyes & Co., (2017). ISBN-13: 978-1978383425.
  2. Incentive Contracts for Financial Consultants at Private Client Services Division"

    , (2012). Case Research Journal.
  3. Kmart: Predicting Bankruptcy, Fresh Start Reporting, and Valuation of Distressed Securities"

    with Reuven Lehavym, University of Michigan, (2011). Issues in Accounting Education.
  4. ACE Social Venture Fund: Estimating Social Value Creation"

    , (2010). Case Research Journal.
  5. Unlocking Value: Converting C-Corps Real Estate Assets into REITs"

    , (2007). International Journal of Business Research, Vol VII(5).
  6. Activity Cost Analysis: A Tool to Cost Medical Services and Improve Quality of Care"

    , (2002). Journal of Managed Care Quarterly.
  7. Costing the Episode of Care Using Activity-Based Costing"

    , (1998). Global Fees for Episodes of Care: New Approaches to Healthcare Financing, Douglas Emery, Editor.
  8. The Balanced Scorecard by Robert Kaplan and David Norton (Book Review)"

    , (1997). The Accounting Review.
  9. Insider Trading and the Information Content of Earnings"

    , (1996). Journal of Business, Finance and Accounting, Vol 23(8).
  10. Activity-Based Costing for Hospitals"

    , (1996). Health Care Management Review, Vol 21(3).
  11. Accounting Education in a Liberal Arts College"

    , (1996). Educational Perspectives, Vol XIII(2).