J.M. Tull School of Accounting

Select Publications
2004-2009

Ali, A., Klasa, K., & Yeung, P.E. (2009). "The limitations of industry concentration measures constructed with Compustat data: Implications for financial research." Review of Financial Studies, forthcoming.

Ayers, B.C., Jiang, X., & Laplante, S.K. (2009). "Taxable income as a performance measure: The effects of tax planning and earnings quality." Contemporary Accounting Research, 26: 15-54.

Ayers, B.C., Laplante, S.K.,& McGuire, S.T. (2009). "Credit ratings and taxes: The effect of book/tax differences on ratings changes." Contemporary Accounting Research, forthcoming

Ayers, B.C., Jiang, X., & Yeung, P.E. (2006). "Discretionary accruals and earnings management: An analysis of pseudo earnings targets." The Accounting Review, (May): 617-652.

Ayers, B.C., Lefanowicz, C.E.,& Robinson, J.R. (2004). "The effect of shareholder-level capital gains taxes on acquisition structure." The Accounting Review, (October): 859-887.

Baginski, S.P., Hassell, J.M., & Kimbrough, M. (2008). "Macro information environment change and the quality of management earnings forecasts." Review of Quantitative Finance and Accounting, forthcoming.

Baginski, S.P., Hassell, J.M., & Kimbrough, M. (2004). "Why do managers explain their earnings forecasts?" Journal of Accounting Research, 42 (No. 1): 1-29.

Bamber, E.M., & Iyer, V.M. (2007). "Auditors' identification with their clients and its effect on auditors' objectivity." Auditing: A Journal of Practice & Theory, (November): 1-24.

Bamber, E.M., & Bamber, L.S. (2006). "Using 10-K reports brings management accounting to life." Issues in Accounting Education, 21 (No. 3): 267-290.

Bamber, L.S.., Jiang, X., Petroni, K.,& Wang, I. (2009). "Comprehensive income: Who’s afraid of performance reporting?" The Accounting Review, forthcoming.

Call, A.C., Chen, S., & Tong, Y.H. (2009). "Are analysts' earnings forecasts more accurate when accompanied by cash flow forecasts?" Review of Accounting Studies, 14: 358-391

Carpenter, T.D. (2007). "Audit team brainstorming, fraud risk identification and fraud risk assessment: Implications of SAS No. 99." The Accounting Review, 82 (No. 5): 1119-1140.

Carpenter, T.D., & Reimers, J.L. (2005). "Unethical and fraudulent financial reporting: Applying the theory of planned behavior." Journal of Business Ethics, 60: 115-129.

Dawkins, M.D., Bhattacharya, N., & Bamber, L.S. (2007). "Systematic share price fluctuations after bankruptcy filings and the investors who drive them." Journal of Financial and Quantitative Analysis, 42 (No. 2): 399-419.

Ganguly, A.R., & Hammersley, J.S. (2009). "Covariation assessments with costly information collection in audit planning: An experimental study." Auditing: A Journal of Practice and Theory, 28: 1-27.

Gaver, J.J., & Paterson, J.S. (2007). "The influence of large clients on office-level auditor oversight: Evidence from the property-casualty insurance industry." Journal of Accounting and Economics, 43 (July): 299-320.

Gaver, J.J., & Pottier, S.P. (2005). "The use of GAAP versus SAP Financial Statements in assessing property liability insurer solvency." Journal of Risk and Insurance, 72 (No. 1): 77-104.

Gaver, J.J., & Paterson, J.S. (2004). "Do insurers manipulate loss reserves to mask insolvency problems?" Journal of Accounting & Economics, 37 (No. 3): 393-416.

Hammersley, J.S., Bamber, E.M., & Carpenter, T.D. (2009). "The influence of documentation specificity and fraud risk priming on auditor fraud judgments and evidence evaluation decisions." The Accounting Review, forthcoming.

Hammersley, J.S., Myers, L.A., & Shakespeare, C. (2008). "Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under Section 302 of the Sarbanes Oxley Act of 2002." Review of Accounting Studies, 13 (No. 1): 141-165.

Hammersley, J.S. (2006). "Pattern identification and industry-specialist auditors." The Accounting Review, (March): 309-336

Hanlon, M., Laplante, S.K., & Shevlin, T. (2005). "Evidence on the possible information loss of conforming book income and taxable income." The Journal of Law and Economics, 48 (2): 407-442.

Jagolinzer, A., Matsunaga, S., & Yeung, P.E. (2007). "An analysis of insiders’ use of prepaid variable forward contracts." Journal of Accounting Research, 45 (No. 5): 1055-1080.

Kadous, K., Mercer, M., & Thayer, J. (2009). "Is there safety in numbers? The effects of forecast accuracy and forecast boldness on financial analysts' credibility with investors. Contemporary Accounting Research, forthcoming.

Ke, B., & Ramalingegowda, S. (2005). "Do institutional investors exploit the post-earnings announcement drift?" Journal of Accounting and Economics, 39 (1): 25-53.

Koh, P., Laplante, S.K., & Tong, Y.H. (2007). "Accountability and value enhancement roles of corporate governance." Accounting and Finance, 47 (No. 2): 305-333.

Nichols, D.C., Wahlen, J., & Wieland, M. (2008). "Publicly-traded versus privately-held: Implications for conditional conservatism in bank accounting" Review of Accounting Studies , forthcoming.

Yeung, P.E. (2008). "Uncertainty and expectation revisions after earnings announcements." Contemporary Accounting Research, forthcoming.