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Selected Publications

Darren Bernard
Elizabeth Blankespoor
Robert Bowen
David Burgstahler
Asher Curtis
Ties de Kok
Pete Dukes
Brian Gale
Weili Ge
Stephanie Grant
Frank Hodge
Jim Jiambalvo
Charles M. C. Lee
Dawn Matsumoto
Sarah McVay
Suresh Nallareddy
Zoe-Vonna Palmrose
Phillip Quinn
Steven J. Rice
Stephan E. Sefcik
Sarah Shaikh
Shawn Shi
D. Shores
Gary L. Sundem

Darren Bernard

  1. Entry and Capital Structure Mimicking in Concentrated Markets: The Role of Incumbents’ Financial Disclosures"

    Bernard, D., Kaya, D., Wertz, J., (2021). Journal of Accounting and Economics.
  2. Implied tradeoffs of chief financial officer accounting expertise: Evidence from firm-manager matching"

    Bernard, D., Ge, W., Matsumoto, D., Toynbee, S., (2021). Management Science, Vol 67(9), pp. 5301-5967.
  3. Information Flows among Rivals and Corporate Investment"

    Bernard, D., Blackburne, T., Thornock, J., (2020). Journal of Financial Economics, pp. 760-779.
  4. Investor Behavior and the Benefits of Direct Stock Ownership"

    Bernard, D., N. Cade, and F. Hodge, (2018). Journal of Accounting Research, Vol 56(2), pp. 431-466.
  5. Size Management by European Private Firms to Minimize Proprietary Costs of Disclosure"

    Bernard, D., Burgstahler, D., Kaya, D., (2018). Journal of Accounting and Economics, pp. 94-122.
  6. Is the Risk of Product Market Predation a Cost of Disclosure?"

    Bernard, D., (2016). Journal of Accounting and Economics, pp. 305-325.

Elizabeth Blankespoor

  1. The Pitch: Managers’ Disclosure Choice During IPO Roadshows"

    Blankespoor, E., Hendricks, B., Miller, G., (2023). The Accounting Review, Vol 98(2), pp. 1-29.
  2. Understanding Investor Interaction with Firm Information: A Discussion of Lee and Zhong (2022)"

    Blankespoor, E., (2022). Journal of Accounting and Economics.
  3. Real-time Revenue and Firm Disclosure"

    Blankespoor, E., Hendricks, B., Piotroski, J., Synn, C., (2022). Review of Accounting Studies, pp. 1079-1116.
  4. A Hard Look at SPAC Projections"

    Blankespoor E., Hendricks, B., Miller, G., Stockbridge D., (2022). Management Science, pp. 4742-4753.
  5. Disclosure Processing Costs, Investors’ Information Choice, and Equity Market Outcomes: A Review"

    Blankespoor, E., deHaan, E., Marinovic, I., (2020). Journal of Accounting and Economics.
  6. Strategic Disclosure and CEO Media Visibility"

    Blankespoor, E., deHaan E., (2020). Journal of Financial Reporting, Vol 5(1), pp. 25-50.
  7. Why do Individual Investors Disregard Accounting Information? The Roles of Information Awareness and Acquisition Costs"

    Blankespoor, E., deHaan, E., Wertz, J., Zhu, C., (2019). Journal of Accounting Research, Vol 57(1), pp. 53-84.
  8. The Impact of Information Processing Costs on Firm Disclosure Choice: Evidence from the XBRL Mandate"

    Blankespoor, E., (2019). Journal of Accounting Research, Vol 57(4), pp. 919-967.
  9. Capital Market Effects of Media Synthesis and Dissemination: Evidence from Robo-Journalism"

    Blankespoor, E., deHaan, E., and Zhu, C, (2018). Review of Accounting Studies, Vol 23(1), pp. 1-36.
  10. Firm Communication and Investor Response: A Framework and Discussion Integrating Social Media"

    Blankespoor, E., (2018). Accounting, Organizations and Society, pp. 80-87.
  11. Perceptions and Price: Evidence from CEO Presentations at IPO Roadshows"

    Blankespoor, E., Hendricks, B., and Miller, G.S., (2017). Journal of Accounting Research, Vol 55(2), pp. 275-327.
  12. Initial Evidence on the Market Impact of the XBRL Mandate"

    Blankespoor, E., Miller, B.P., and White, H.D., (2014). Review of Accounting Studies, Vol 19(4), pp. 1468-1503.
  13. The Role of Dissemination in Market Liquidity: Evidence from Firms’ Use of Twitter"

    Blankespoor, E., Miller, G.S., and White, H.D., (2014). The Accounting Review, Vol 89(1), pp. 79-112.
  14. Fair Value Accounting for Financial Instruments: Does it Improve the Association between Bank Leverage and Credit Risk?"

    Blankespoor, E., Linsmeier, T., Petroni, K., and Shakespeare, C., (2013). The Accounting Review, Vol 88(4), pp. 1143-1177.

Robert Bowen

  1. A Review of Buffett’s Commentary on Accounting, Governance, and Investing Practices: Does he “walk the talk”?"

    Bowen, R., Rajgopal, S., Venkatachalam, M., (2018). Journal of Applied Corporate Finance, pp. 55-75.
  2. Inside the ‘black box’ of Private In-house Meetings"

    Bowen, R., Dutta, S., Tang, S., and Zhu, P., (2018). Review of Accounting Studies, Vol 23(2), pp. 487-527.
  3. Finding Needles in a Haystack: Using Data Analytics to Improve Fraud Prediction"

    Perols, J., Bowen. R., Zimmerman, C. and Samba, B., (2017). The Accounting Review, Vol 92(5), pp. 221-245.
  4. Is Warren Buffett’s commentary on accounting, governance and investing practices reflected in the investment decisions and subsequent influence of Berkshire Hathaway?"

    Bowen, R., Rajgopal, S., and Venkatachalam, M., (2014). The Accounting Review, Vol 89(5), pp. 1609-1644.
  5. The Economic Consequences of Relaxing Fair Value Accounting and Impairment Rules on Banks during the Financial Crisis of 2008-2009"

    Bowen, R., and Khan, U., (2014). Journal of Accounting and Public Policy, pp. 233-259.
  6. WaMu’s Option-ARM Strategy"

    Bowen, R., Jollineau, J., and Lougee, B., (2014). Issues in Accounting Education, Vol 29(4), pp. 557-575.
  7. Financial Whistle-Blowing: Target Firm Characteristics and Economic Consequences"

    Bowen, R., Call, A. and Rajgopal, S., (2010). The Accounting Review, pp. 1239-1271.

    • Winner of the Glen McLaughlin Research Prize for Research in Accounting Ethics, May 2008.
  8. Accounting Discretion, Corporate Governance and Firm Performance"

    Bowen, R., Rajgopal, S. and Venkatachalam, M., (2008). Contemporary Accounting Research, pp. 351-405.
  9. Analyst Coverage and the Cost of Raising Equity Capital: Evidence from the Underpricing of Seasoned Equity Offerings"

    Bowen, R., Chen, X. and Cheng, Q., (2008). Contemporary Accounting Research, pp. 657-700.
  10. Emphasis on Proforma versus GAAP Earnings in Quarterly Press Releases: Determinants, SEC Interaction and Market Reactions"

    Bowen, R., Davis, A., and Matsumoto, D., (2005). The Accounting Review, Vol 80(4), pp. 1011-1038.
  11. Determinants of Revenue-Reporting Practices for Internet Firms"

    Bowen, R., Davis, A. and Rajgopal, S., (2002). Contemporary Accounting Research, pp. 523-562.
  12. Do Conference Calls affect Analysts’ Forecasts?"

    Bowen, R., Davis, A. and Matsumoto, D., (2002), pp. 285-316.
  13. Microsoft’s Financial Reporting Strategy"

    Matsumoto, D. and Bowen, R., (2000). Harvard Business School Publishing.

    • Included in Harvard Business School Publishing’s ‘Premier Case Collection.’
  14. Evidence on EVA"

    Biddle, G., Bowen, R. and Wallace, J., (1999). Journal of Applied Corporate Finance, Vol 12(7), pp. 8-18.

    • Also published in Corporate Governance at the Crossroads: A Book of Readings by D. Chew and S. Gillan, McGraw-Hill, 2004.
  15. Does EVA beat Earnings? Evidence on associations with stock returns and firm values"

    Biddle, G., Bowen, R. and J. Wallace, (1997). Journal of Accounting and Economics, pp. 301-336.

    • Best Paper Award, American Accounting Association, Accounting & Financial Reporting Section, 1999.
  16. Stakeholders’ Implicit Claims and Accounting Method Choice"

    Bowen, R., DuCharme, L. and Shores, D., (1995). Journal of Accounting and Economics, pp. 255-295.

David Burgstahler

  1. Size Management by European Private Firms to Minimize Proprietary Costs of Disclosure"

    Bernard, D., Burgstahler, D., Kaya, D., (2018). Journal of Accounting and Economics, pp. 94-122.
  2. Management of Earnings and Analysts’ Forecasts to Achieve Zero and Small Positive Earnings Surprise"

    Burgstahler, D., Eames, M., (2006). Journal of Business Finance and Accounting, Vol 33(5-6), pp. 633-652.
  3. The importance of reporting incentives: earnings management in European private and public firms"

    Burgstahler, D., Hail, L., & Leuz, C., (2006). The Accounting Review, Vol 81(5), pp. 983-1016.
  4. Earnings management to avoid losses and earnings decreases: Are analysts fooled?"

    Burgstahler, D., & Eames, M., (2003). Contemporary Accounting Research, Vol 20(2), pp. 253-294.
  5. Do Stock Prices Fully Reflect the Implications of Special Items for Future Earnings?"

    Burgstahler, D., Jiambalvo, J., & Shevlin, T., (2002). Journal of Accounting Research, Vol 40(3), pp. 585-612.
  6. Earnings Surprise Materiality as Measured by Stock Returns"

    Burgstahler, D., Kinney, W.R., & Martin, R., (2002). Journal of Accounting Research, Vol 40(5), pp. 1297-1329.
  7. Error Projection and Uncertainty in the Evaluation of Aggregate Error"

    Burgstahler, D., Glover, S., & Jiambalvo, J., (2000). Auditing: A Journal of Practice and Theory, Vol 19(1), pp. 79-99.
  8. Earnings Management to Avoid Earnings Decreases and Losses"

    Burgstahler, D., & Dichev, I., (1997). Journal of Accounting and Economics, Vol 24(1), pp. 99-126.
  9. Earnings, Adaptation, and Equity Value"

    Burgstahler, D. C. and I. D. Dichev, (1997). Accounting Review, Vol 72(2), pp. 187-215.
  10. Full-Cost Pricing and the Illusion of Satisficing"

    Burgstahler, D., (1997). Journal of Management Accounting Research, pp. 239-263.
  11. Changes in the Probability of Bankruptcy and Equity Value"

    Burgstahler, D., (1989). Journal of Accounting and Economics, pp. 207-224.
  12. The Incremental Information Content of Accrual Versus Cash Flow Data"

    Burgstahler, D., (1987). Accounting Review, Vol 62(4), pp. 723-747.

Asher Curtis

  1. Investor Disagreement, Disclosure Processing Costs, and Trading Volume: Evidence from Investors Who Interact on Social Media."

    Booker, A., Curtis, A., Richardson, V., (forthcoming). The Accounting Review.
  2. The Use of Adjusted Earnings in Performance Contracts"

    Curtis, A., Li, V., Patrick, P, (2021). Review of Accounting Studies, pp. 1290-1322.
  3. The Changing Implications of Research and Development Expenditures for Future Profitability"

    Curtis, A., McVay, S., Toynbee, S, (2020). Review of Accounting Studies, pp. 405–437.
  4. Aggregate Margin Debt, Future Returns, and Accounting Fundamentals"

    Burger M. & Curtis A., (2017). Contemporary Accounting Research, Vol 34(3), pp. 1418-1445.
  5. Investor attention and the pricing of earnings news"

    Curtis, A., Richardson V. and Schmardebeck, R., (2016). Handbook of Sentiment Analysis in Finance (Chapter 8), pp. 212-232.
  6. Historical Cost Measurement and the Use of DuPont Analysis by Market Participants"

    Curtis, A., Lewis-Western, M. and Toynbee, S., (2015). Review of Accounting Studies, Vol 20(3), pp. 1210-1245.
  7. An Analysis of the Implications of Discontinued Operations for Continuing Income"

    Curtis, A., McVay, S. E., and Wolfe, M., (2014). Journal of Accounting and Public Policy, Vol 33(2), pp. 190-201.
  8. Forecasting Sales: A Model and Some Evidence from the Retail Industry"

    Curtis, A., Lundholm, R. J. and McVay, S. E, (2014). Contemporary Accounting Research, Vol 31(2), pp. 581–608.
  9. The Disclosure of Non-GAAP Earnings Information in the Presence of Transitory Gains"

    Curtis, A., McVay, S. E., and Whipple, B., (2014). The Accounting Review, Vol 89(3), pp. 933-958.
  10. A Fundamental-Analysis-Based Test for Speculative Prices"

    Curtis, A., (2012). The Accounting Review, Vol 87(1), pp. 121–148.
  11. Does Short-Selling Amplify Price Declines or Align Stocks with their Fundamentals?"

    Curtis, A. and Fargher, N. L., (2014). Management Science, Vol 60(9), pp. 2324-2340.
  12. The Use of Earnings Forecasts in Stock Recommendations: Are Accurate Analysts More Consistent?"

    Simon, A. and Curtis, A., (2011). Journal of Business Finance & Accounting, Vol 38(1-2), pp. 119–144.

Ties de Kok

  1. How Resilient are Firms’ Financial Reporting Processes?"

    (with Ed deHaan, Dawn Matsumoto, and Edgar Rodriguez-Vazquez), (2023). Management Science.
  2. The Prevalence and Validity of EBITDA as a Performance Measure"

    (with Arnt Verriest and Jan Bouwens), (2019). Accounting Auditing Control.

Pete Dukes

  1. Intermediate Accounting, Fifth Edition"

    Dukes, R.E., Dyckman, T., and Davis, C., (2001).
  2. Instructional Case: Balmer Consulting Group"

    Burgstahler, D. C., R. E. Dukes and M. E. Peecher, (1998). Issues In Accounting Education, Vol 13(4), pp. 905-930.
  3. The Value of Information and Audits Coopers & Lybrand Monograph"

    Sundem, G., Dukes, R.E., and Elliott, J. A., (1997).

Brian Gale

  1. How does SEC review correspondence affect investors’ judgments? The role of access costs and review ambiguity"

    Gale, B. T., (in press). The Accounting Review, Vol 97(1), pp. 233–59.
  2. How do disclosure repetition and interactivity influence investors’ judgment"

    Brown, N. C., B. T. Gale, and S. M. Grant, (forthcoming). Journal of Accounting Research.
  3. The joint influence of information push and value relevance on investor judgments and market efficiency"

    Elliott, W. B., B. T. Gale, and J. L. Hobson, (forthcoming). Journal of Accounting Research.

Weili Ge

  1. Prosocial CEOs, Corporate Policies, and Market Value"

    Feng, M., Ge, W., Loh, W., and Ling, Z., (forthcoming). Review of Accounting Studies.
  2. Implied tradeoffs of chief financial officer accounting expertise: Evidence from firm-manager matching"

    Bernard, D., Ge, W., Matsumoto, D., Toynbee, S., (2021). Management Science, Vol 67(9), pp. 5301-5967.
  3. Internal Control over Financial Reporting and Resource Extraction: Evidence from China"

    Ge, W., Li, Z., Liu, Q., and McVay, S.,, (2021). Contemporary Accounting Research.
  4. The Price of Being Foreign: Stock Market Penalties Associated with Accounting Irregularities for U.S. Listed Foreign Firms?"

    Ge, W., Matsumoto, D., Wang, E., and Zhang, J., (2020). Contemporary Accounting Research, pp. 1-34.
  5. Benefits and costs of Sarbanes-Oxley Section 404(b) exemption: Evidence from small firms’ internal control disclosures"

    Ge, W., Koester, A., and McVay, S., (2017). Journal of Accounting and Economics, pp. 358-384.
  6. What are the consequences of board destaggering?"

    Ge, W., Tanlu, L., and Zhang, J., (2016). Review of Accounting Studies, Vol 21(3), pp. 808-858.
  7. The Effect of Manager-Specific Optimism on the Tone of Earnings Conference Calls"

    Davis, A., Ge, W., Matsumoto, D., and Zhang, J., (2015). Review of Accounting Studies, Vol 20(2), pp. 639-673.
  8. Do CFOs Have Styles of Their Own? An Empirical Investigation of the Effect of Individual CFOs on Accounting Practices"

    Ge, W., Matsumoto, D., and Zhang, J., (2011). Contemporary Accounting Research, Vol 28(4), pp. 1141-1179.
  9. Predicting Material Accounting Misstatements"

    Dechow, P., Ge, W., Larson, C., and Sloan, R., (2011). Contemporary Accounting Research, Vol 28(1), pp. 17-82.
  10. Why do CFOs Become Involved in Material Accounting Manipulations?"

    Feng, M., Ge, W., Luo, S., and Shevlin, T., (2011). Journal of Accounting and Economics, Vol 51(1-2), pp. 21-36.
  11. Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences"

    Dechow, P., Ge, W., and Schrand, C., (2010). Journal of Accounting and Economics, Vol 50(2-3), pp. 344-401.
  12. Accruals Quality and Internal Control over Financial Reporting"

    Doyle, J., Ge, W., and McVay, S., (2007). The Accounting Review, Vol 82(5), pp. 1141-1170.
  13. Determinants of Weaknesses in Internal Control over Financial Reporting"

    Doyle, J., Ge, W., and McVay, S., (2007). Journal of Accounting and Economics, Vol 44(1-2), pp. 193-223.
  14. The Persistence of Earnings and Cash Flows and the Role of Special Items: Implication for the Accrual Anomaly"

    Dechow, P., and Ge, W., (2006). Review of Accounting Studies, Vol 11(2-3), pp. 253-296.
  15. The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act"

    Ge, W., and McVay, S., (2005). Accounting Horizons, Vol 19(3), pp. 137-158.

Stephanie Grant

  1. Digital engagement practices in mobile trading: The impact of payment transparency and color on investor decisions"

    Grant, S. M., Hobson, J. L., and R. K. Sinha., (forthcoming). Management Science.
  2. How do disclosure repetition and interactivity influence investors’ judgments?"

    Brown, N. C., Gale, B. T., and S. M. Grant., (2022). Journal of Accounting Research, Vol 60(5), pp. 1775-1811.
  3. How Does Using a Mobile Device Change Investors’ Reactions to Firm Disclosures?"

    Grant, S. M., (2020). Journal of Accounting Research, Vol 58(3), pp. 741-775.
  4. The effect of mobile device use and headline focus on investor judgments"

    Brown, T. J., Grant, S. M., and A. M. Winn, (2020). Accounting, Organizations and Society, pp. 1-13.
  5. Trader Participation in Disclosure: Implications of Interactions with Management."

    Elliott, W. B., Grant, S. M., and J. L. Hobson, (2020). Contemporary Accounting Research, Vol 37(1), pp. 68-100.
  6. How Disclosure Medium Affects Investor Reactions to CEO Bragging, Modesty, and Humblebragging"

    Grant, S., F. Hodge, and R. Sinha, (2018). Accounting, Organizations and Society, pp. 118-134.
  7. Negative News and Investor Trust: The Role of $Firm and #CEO Twitter Use"

    Elliott, W. B., Grant, S. M., and F. D. Hodge, (2018). Journal of Accounting Research, pp. 1483-1519.
  8. How Disclosure Features of Corporate Social Responsibility Reports Interact with Investor Numeracy to Influence Investor Judgments."

    Elliott, W. B., Grant, S. M., and K. M. Rennekamp, (2017). Contemporary Accounting Research, pp. 1596-1621.

Frank Hodge

  1. Investor Reaction to $Firm or #CEO Use of Social Media for Negative Disclosures"

    Elliott, B., S. Grant, and F. Hodge, (forthcoming). Journal of Accounting Research.
  2. How Disclosure Medium Affects Investor Reactions to CEO Bragging, Modesty, and Humblebragging"

    Grant, S., F. Hodge, and R. Sinha, (2018). Accounting, Organizations and Society, pp. 118-134.
  3. Investor Behavior and the Benefits of Direct Stock Ownership"

    Bernard, D., N. Cade, and F. Hodge, (2018). Journal of Accounting Research, Vol 56(2), pp. 431-466.
  4. Does Coordinated Presentation Help Credit Analysts Identify Firm Characteristics"

    Bloomfield, R., Hodge, F., Hopkins, P. and Rennekamp, K., (2015). Contemporary Accounting Research.
  5. Does Voluntary Adoption of a Clawback Provision Improve Financial Reporting Quality?"

    deHaan, E., Hodge, F. and Shevlin, T., (2013). Contemporary Accounting Research, Vol 30(3), pp. 1027-1062.
  6. Using Online Video to Announce a Restatement: Influences on Investment Decisions and the Mediating Role of Trust"

    Elliott, B., Hodge, F., and Sedor, L., (2012). The Accounting Review, Vol 87(2), pp. 513-535.
  7. The Effects of Financial Statement Information Proximity and Feedback on Cash Flow Forecasts"

    Hodge, F., Hopkins, P., and Wood, D., (2010). Contemporary Accounting Research, Vol 27(1), pp. 101-133.
  8. Do Managers Value Stock Options and Restricted Stock Consistent with Economic Theory?"

    Hodge, F., Rajgopal, S. and Shevlin, T., (2009). Contemporary Accounting Research, Vol 26(3), pp. 899-932.
  9. Finances and College Athletics"

    Hodge, F. and Tanlu, L., (2009). New Directions for Institutional Research, Vol 2009(144), pp. 7-18.
  10. “The Association Between Non-Professional Investors’ Information Choices and Portfolio Returns: The Importance of Investing Experience"

    Elliott, W., Hodge, F., and Jackson, K., (2008). Contemporary Accounting Research, Vol 25(2), pp. 473-498.
  11. Are MBA students a Good Proxy for Non-Professional Investors?"

    Elliott, B., Hodge, F., Kennedy, J., and Pronk, M., (2007). The Accounting Review, Vol 82(1), pp. 139-168.
  12. Top Management Team Prestige and Organizational Legitimacy: An Examination of Investor Perceptions"

    Certo, T., and Hodge, F., (2007). Journal of Managerial Issues, Vol 19(4), pp. 461-477.
  13. Audit Qualifications of Income-Decreasing Accounting Changes"

    Hodge, F., Martin, R., and Pratt, J., (2006). Contemporary Accounting Research, Vol 23(2), pp. 369-394.
  14. Management Reporting Incentives and Classification Credibility: The Effects of Reporting Discretion and Reputation"

    Hodge, F., Hopkins, P., and Pratt, J., (2006). Accounting, Organizations and Society, Vol 31(7), pp. 623-634.
  15. The Evolution of Stock Option Accounting: Disclosure, Voluntary Recognition, Mandated Recognition and Management Disavowals"

    Frederickson, J., Hodge, F., and Pratt, J., (2006). The Accounting Review, Vol 81(5), pp. 1073-1093.
  16. The Impact of Expertise and Investment Familiarity on Investors’ Use of Online Financial Report Information"

    Hodge, F., and Pronk, M., (2006). Journal of Accounting, Auditing and Finance, Vol 21(3), pp. 267-292.
  17. Does Search-facilitating Technology Improve the Transparency of Financial Reporting?"

    Hodge, F., Kennedy, J., and Maines, L., (2004). The Accounting Review, Vol 79(3), pp. 687-703.
  18. Investors’ Perception of Earnings Quality, Auditor Independence, and the Usefulness of Audited Financial Information"

    Hodge, F., (2003). Accounting Horizons, pp. 37-48.
  19. Hyperlinking Unaudited Information to Audited Financial Statements: Effects on Investor Judgments"

    Hodge, F., (2001). The Accounting Review, Vol 76(4), pp. 675-691.

Jim Jiambalvo

  1. Do Stock Prices Fully Reflect the Implications of Special Items for Future Earnings?"

    Burgstahler, D., Jiambalvo, J., & Shevlin, T., (2002). Journal of Accounting Research, Vol 40(3), pp. 585-612.
  2. Institutional Ownership and the Extent to Which Stock Prices Reflect Future Earnings"

    Jiambalvo, J., Rajgopal, S. and Venkatachalam, M., (2002). Contemporary Accounting Research, Vol 19(1), pp. 117-145.
  3. Audit Planning and Analytical Procedures: The Role of Corroboration and Incentives to Manage Earnings"

    Glover, S., Jiambalvo, J., and Kennedy, J., (2000). Auditing: A Journal of Practice and Theory, Vol 19(2), pp. 21-45.
  4. Error Projection and Uncertainty in the Evaluation of Aggregate Error"

    Burgstahler, D., Glover, S., & Jiambalvo, J., (2000). Auditing: A Journal of Practice and Theory, Vol 19(1), pp. 79-99.
  5. The Effect of Audit Quality on Earnings Management"

    Becker, C., Defond, M., Jiambalvo, J., and Subramanyam, K., (1998). Contemporary Accounting Research, Vol 15(1), pp. 1-24.
  6. Incremental Information Content of the Change in the Percent of Production Added to Inventory"

    Jiambalvo, J., Noreen, E., and Shevlin, T., (1997). Contemporary Accounting Research, Vol 14(1), pp. 69-97.
  7. Debt Covenant Violation and Manipulation of Accruals"

    Defond, M., and Jiambalvo, J., (1994). Journal of Accounting and Economics, Vol 17(1-2), pp. 145-176.

Charles M. C. Lee

  1. Production Complementarity and Information Transmission Across Industries"

    Lee, C., Shi, T., Sun, S., and Zhang, R., (forthcoming). Journal of Financial Economics.
  2. ELPR: A New Measure of Capital Adequacy for Commercial Banks"

    Lee, C., Wang, Y., and Zhong, Q., (forthcoming). The Accounting Review.
  3. Gate Fees: The Pervasive Effect of IPO Restrictions on Chinese Equity Markets"

    Lee, C., Qu Y., and Shen, T., (2023). Review of Finance.
  4. Why do Predicted Stock Issuers earn low returns?"

    Lee, C. and Li, K., (2023). Review of Asset Pricing Studies.
  5. Shall We Talk? The Role of Interactive Investor Platforms in Corporate Communication"

    Lee, C. and Zhong, Q., (2022). Journal of Accounting and Economics.
  6. Active Funds and Bundled News"

    Lee, C. and Zhu, C., (2022). The Accounting Review, Vol 97(1), pp. 315-339.
  7. A Frog in Every Pan: Information Discreteness and the Lead-lag Returns Puzzle"

    Huang, S., Lee, C., Xiang, H., and Song, Y., (2022). Journal of Financial Economics, pp. 83-102.
  8. Tick Size Tolls: Can a Trading Slowdown Improve Price Discovery of Earnings News?"

    Lee, C. and Watts, E., (2021). The Accounting Review, Vol 96(3), pp. 373-401.
  9. Evaluating Firm-Level Expected Return Proxies: Implications for Estimating Treatment Effects"

    Lee, C., So, E., and Wang, C., (2021). Review of Financial Studies, Vol 34(4), pp. 1907-1951.
  10. Technological Links and Return Predictability"

    Lee, C., Sun, S., Wang, R., and Zhang, R., (2019). Journal of Financial Economics, pp. 76-96.
  11. Is there a Dark-Side to Exchange Traded Funds (ETFs)? An Information Perspective"

    Israeli, D., Lee, C., and Sridharan, S., (2017). Review of Accounting Studies, pp. 1048-1083.
  12. Uncovering Expected Returns: Information in Analyst Coverage Proxies"

    Lee, C., and So. E, (2017). Journal of Financial Economics, pp. 331-348.
  13. In Short Supply: Short-Sellers and Stock Returns"

    Beneish, D. Lee, C., and Nichols, C., (2015). Journal of Accounting and Economics, pp. 33-57.
  14. Shell Games: The Long-term Performance of Chinese Reverse Merger Firms"

    Lee, C., Li, K., and Zhang R., (2015). The Accounting Review, Vol 90(4), pp. 1547-1589.
  15. Search-Based Peer Firms: Aggregating Investor Perception through Internet Co-searches"

    Lee, C., Ma, P., and Wang, C., (2015). Journal of Financial Economics, Vol 116(2), pp. 410-431.

Dawn Matsumoto

  1. Implied tradeoffs of chief financial officer accounting expertise: Evidence from firm-manager matching"

    Bernard, D., Ge, W., Matsumoto, D., Toynbee, S., (2021). Management Science, Vol 67(9), pp. 5301-5967.
  2. The price of being foreign: Stock market penalties associated with accounting irregularities for U.S.-listed foreign firms"

    Ge, W., Matsumoto, D., Wang, E., Zhang, J., (2020). Contemporary Accounting Research, Vol 37(2), pp. 1073-1106.
  3. The effect of industry co-location on analysts’ information acquisition costs"

    Matsumoto, D., Jennings, J. & Lee, J., (2017). The Accounting Review, Vol 92(6), pp. 103-127.
  4. Emphasis on Proforma versus GAAP Earnings in Quarterly Press Releases: Determinants, SEC Interaction and Market Reactions"

    Bowen, R., Davis, A., and Matsumoto, D., (2005). The Accounting Review, Vol 80(4), pp. 1011-1038.
  5. The Effect of Manager-Specific Optimism on the Tone of Earnings Conference Calls"

    Davis, A., Ge, W., Matsumoto, D., and Zhang, J., (2015). Review of Accounting Studies, Vol 20(2), pp. 639-673.
  6. Assessing methods of identifying management forecasts: CIG vs. researcher collected"

    Chuk E., Matsumoto, D., & Miller G., (2013). Journal of Accounting and Economics, Vol 55(1), pp. 23-42.
  7. Do CFOs Have Styles of Their Own? An Empirical Investigation of the Effect of Individual CFOs on Accounting Practices"

    Ge, W., Matsumoto, D., and Zhang, J., (2011). Contemporary Accounting Research, Vol 28(4), pp. 1141-1179.
  8. Is Silence Golden? An Empirical Analysis of Firms that Stop Giving Quarterly Earnings Guidance"

    Chen, S., Matsumoto, D., & Rajgopal, S., (2011). Journal of Accounting and Economics, Vol 51(1-2), pp. 134-150.
  9. What Makes Conference Calls Useful? The Information Content of Managers’ Presentations and Analysts’ Discussion Sessions"

    Matsumoto, D., Pronk, M., & Roelofsen, E., (2011). The Accounting Review, Vol 86(4), pp. 1383-1414.
  10. Meeting or Beating Analyst Forecasts in the Post-Scandals World: Changes in Stock Market Rewards and Managerial Actions"

    Matsumoto, D., Koh, K., & Rajgopal, S., (2008). Contemporary Accounting Research, Vol 25(4), pp. 1067-1098.
  11. Favorable vs. Unfavorable Recommendations: The Impact on Analyst Access to Management-Provided Information"

    Matsumoto, D., & Chen, S., (2006). Journal of Accounting Research, Vol 44(4), pp. 657-689.
  12. Managerial and Investor Responses to Disclosure Regulation: The Case of Reg FD and Conference Calls"

    Matsumoto, D., Bushee, B., & Miller, G., (2004). The Accounting Review, Vol 79(3), pp. 617-643.
  13. Open versus Closed Conference Calls: The Determinants and Effects of Broadening Access to Disclosure"

    Matsumoto, D., Bushee, B., & Miller, G., (2003). Journal of Accounting and Economics.
  14. Do Conference Calls Affect Analysts’ Forecasts"

    Matsumato, D., Bowen, R., & Davis, A., (2002). The Accounting Review, Vol 77(2), pp. 285-316.
  15. Management’s Incentives to Avoid Negative Earnings Surprises"

    Matsumato, D., (2002). The Accounting Review, Vol 77(3), pp. 483-514.

Sarah McVay

  1. Experience with Non-GAAP Earnings and Investors’ Pricing of Exclusions"

    McVay, S., E. Rodriguez-Vasquez, and S. Toynbee, (forthcoming). The Accounting Review.
  2. Free Cash Flow Disclosure in Earnings Announcements"

    Adame, K., J. Koski, K. Lem, and S. McVay, (forthcoming). Journal of Financial Reporting.
  3. Internal Control over Financial Reporting and Resource Extraction: Evidence from China"

    Ge, W., Z. Li, Q. Liu and S. McVay., (2021). Contemporary Accounting Research, Vol 38(2), pp. 1274–1309.
  4. Preparers and the Financial Reporting System"

    McVay, S. and B. Szerwo., (2021). Accounting and Business Research, Vol 51(5), pp. 484–507.
  5. Detecting Opportunistic Special Items"

    Cain, C., K. Kolev and S. McVay., (2020). Management Science, Vol 66(5), pp. 2099–2119.
  6. The Changing Implications of Research and Development Expenditures for Future Profitability"

    Curtis, A., S. McVay and S. Toynbee., (2020). Review of Accounting Studies, Vol 25(2), pp. 405-437.
  7. How Does Intentional Earnings Smoothing Vary with Managerial Ability?"

    Demerjian, P., M. Lewis-Western and S. McVay., (2020). Journal of Accounting, Auditing and Finance, Vol 35(2), pp. 406-437.
  8. Costs and Benefits of Internal Control Audits: Evidence from M&A Transactions"

    Kravet, T., S. McVay and D. Weber., (2018). Review of Accounting Studies, pp. 1389–1423.
  9. Costs and Benefits of Sarbanes-Oxley Section 404(b) Exemption: Evidence from Small Firms’ Internal Control Disclosures"

    Ge, W., Koester, A. & McVay, S., (2017). Journal of Accounting and Economics, pp. 368–384.
  10. Does Ineffective Internal Control over Financial Reporting affect a Firm’s Operations? Evidence from Firms’ Inventory Management"

    Feng, M., Li, C., McVay, S., and Skaife, H., (2015). The Accounting Review, pp. 529-557.
  11. An Analysis of the Implications of Discontinued Operations for Continuing Income"

    Curtis, A., McVay, S. E., and Wolfe, M., (2014). Journal of Accounting and Public Policy, Vol 33(2), pp. 190-201.
  12. Forecasting Sales: A Model and Some Evidence from the Retail Industry"

    Curtis, A., Lundholm, R. J. and McVay, S. E, (2014). Contemporary Accounting Research, Vol 31(2), pp. 581–608.
  13. The Disclosure of Non-GAAP Earnings Information in the Presence of Transitory Gains"

    Curtis, A., McVay, S. E., and Whipple, B., (2014). The Accounting Review, Vol 89(3), pp. 933-958.
  14. Managerial Ability and Earnings Quality"

    Demerjian, P., Lev, B., Lewis, M., and McVay, S., (2013). The Accounting Review, Vol 88(2), pp. 463-498.
  15. Analysts’ Incentives to Overweight Management Guidance When Revising Their Short-Term Earnings Forecasts"

    Feng, M., and McVay, S., (2010). The Accounting Review, Vol 85(5), pp. 1617-1646.
  16. Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items"

    McVay, S., (2006). The Accounting Review, Vol 81(3), pp. 501-531.
  17. The Disclosure of Non-GAAP Earnings Following Regulation G: An Analysis of Transitory Gains"

    Baumker, M., Biggs, P., Pierce, J. & McVay, S.. Accounting Horizons, pp. 77–92.
  18. Quantifying Managerial Ability: A New Measure and Validity Tests"

    Demerjian, P., Lev, B., and McVay, S., (2012). Management Science, Vol 58(7), pp. 1229-1248.
  19. Manager-Specific Effects on Earnings Guidance: An Analysis of Top Executive Turnovers"

    Brochet, F., Faurel, L., and McVay, S., (2011). Journal of Accounting Research, Vol 49(5), pp. 1123-1162.
  20. Non-GAAP Earnings and Board Independence"

    Frankel, R., McVay, S., and Soliman, M., (2011). Review of Accounting Studies, Vol 16(4), pp. 719-744.
  21. Internal Control and Management Guidance"

    Feng, M., Li, C., and McVay, S., (2009). Journal of Accounting and Economics, Vol 48(2-3), pp. 190-209.
  22. SEC Scrutiny and the Evolution of Non-GAAP Earnings Numbers"

    Kolev, K., Marquardt, C., and McVay, S., (2008). The Accounting Review, Vol 83(1), pp. 157-184.
  23. Accruals Quality and Internal Control over Financial Reporting"

    Doyle, J., Ge, W., and McVay, S., (2007). The Accounting Review, Vol 82(5), pp. 1141-1170.
  24. Determinants of Weaknesses in Internal Control over Financial Reporting"

    Doyle, J., Ge, W., and McVay, S., (2007). Journal of Accounting and Economics, Vol 44(1-2), pp. 193-223.
  25. Trading Incentives to Meet the Analyst Forecast"

    McVay, S., Nagar, V., and Tang, W., (2006). Review of Accounting Studies, Vol 11(4), pp. 575-598.
  26. The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act"

    Ge, W., and McVay, S., (2005). Accounting Horizons, Vol 19(3), pp. 137-158.

Suresh Nallareddy

  1. 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.
  2. Firms’ Response to Macroeconomic Estimation Errors"

    Binz, O., Mayew, W.J. and Nallareddy, S., (2022). Journal of Accounting and Economics, Vol 73(2-3).
  3. 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.
  4. 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).
  5. ETF Activity and Informational Efficiency of Underlying Securities"

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

    Nallareddy, S., (2020). Journal of Accounting and Economics, Vol 70(2-3).
  7. 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.
  8. 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).
  9. 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.
  10. 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.
  11. Predicting Restatements in Macroeconomic Indicators using Accounting Information"

    Nallareddy, S. and Ogneva, M., (2017). The Accounting Review, Vol 92(2), pp. 151-182.
  12. 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.

Steven J. Rice

  1. Introduction to Taxation: A Decision-Making Approach"

    Rice, S.J., (2011).
  2. Tax Accounting"

    Rice, S.J., (2011).

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. Rank-and-File Accounting Employee Compensation and Financial Reporting Quality"

    Armstrong, C., Kepler, J., Larcker, D., Shi, S. , (forthcoming). Journal of Accounting and Economics.

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.