Areas of Interest

Audit – Archival

Sample Papers

  • Gaver, J. J., Pacini, C., Paterson, J. S. , . The Influence of Auditor State-Level Legal Liability on Conservative Financial Reporting in the Property-Casualty Insurance Industry. Auditing: A Journal of Practice & Theory, 31 (August): 95–124.
  • Hammersley, J. S., Myers, L. A., Zhou, J. , . Causes and Consequences of the Failure to Remediate Material Weaknesses in Internal Controls. Auditing: A Journal of Practice & Theory, 31 (2): 73–111.
  • Hammersley, J. S., Myers, L. A., Shakespeare, C. , . 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 (1): 141–165.
  • Gaver, J. J., Paterson, J. S. , . The Influence of Large Clients on Office-Level Auditor Oversight: Evidence from the Property-Casualty Insurance Industry. Journal of Accounting and Economics, 43 (July).

Audit – Experimental

Sample Papers

  • Bierstaker, J., Chen, L., Christ, M. H., Ege, M., Mintchick, N. (forthcoming). Obtaining Assurance for Financial Statement Audits and Control Audits when Aspects of the Financial Reporting Process are Outsourced. Auditing: A Journal of Practice & Theory.
  • Trompeter, G., Carpenter, T. D., Desai, N., Jones, K., Riley, R. (forthcoming). A Synthesis of Fraud Related Research. Auditing: A Journal of Practice & Theory.
  • Trompeter, G., Carpenter, T. D., Reimers, J. L., Fretwell, P. Z. , . Internal Auditors’ Fraud Judgments: The Benefits of Brainstorming in Groups. Auditing: A Journal of Practice & Theory, 30 (3): 211–224.
  • Hammersley, J. S. , . A Review and Model of Auditor Judgments in Fraud-Related Planning Tasks. Auditing: A Journal of Practice & Theory, 30 (4): 101–128.
  • Hammersley, J. S., Johnstone, K., Kadous, K. , . How Do Audit Seniors Respond to Heightened Fraud Risk?. Auditing: A Journal of Practice & Theory, 30 (3): 81–101.
  • Anderson, U., Christ, M. H., Johnstone, K., Rittenberg, L. , . A Post-SOX Examination of Factors Associated with the Size of Internal Audit Departments. Accounting Horizons, 26 (2): 167–191.
  • Brazel, J. F., Carpenter, T. D., Jenkins, J. G. , . Auditors’ Use of Brainstorming in the Consideration of Fraud: Reports from the Field. The Accounting Review, 85 (4): 1273–1301.
  • Hammersley, J. S., Bamber, E. M., Carpenter, T. D. , . The Influence of Documentation Specificity and Fraud Risk Priming on Auditor Fraud Judgments and Evidence Evaluation Decisions. The Accounting Review, 85 (2): 547–571.
  • Payne, E. A., Ramsay, R. J., Bamber, E. M. , . The Effect of Alternative Types of Review on Auditors’ Procedures and Performance. Auditing: A Journal of Practice & Theory, 29 (May): 207–220.
  • Bamber, E. M., Iyer, V. M. , . Auditors’ Identification with their Clients and its Effect on Auditors’ Objectivity. Auditing: A Journal of Practice & Theory, November: 1–24.
  • Carpenter, T. D. , . Audit Team Brainstorming, Fraud Risk Identification and Fraud Risk Assessment: Implications of SAS No. 99. The Accounting Review, 82 (5): 1119–1140.
  • Hammersley, J. S. , . Pattern Identification and Industry-Specialist Auditors. The Accounting Review, 60 (2): 309–336.
  • Bamber, E. M., Iyer, V. M. , . Big 5 Auditors’ Professional and Organizational Identification: Consistency or Conflict?. Auditing: A Journal of Practice & Theory, September: 22–38.
  • Bamber, E. M., Ramsay, R. J. , . The Effects of Specialization in Audit Workpaper Review on Review Efficiency and Reviewers’ Confidence. Auditing: A Journal of Practice & Theory, Fall: 147–158.

Financial – Archival

Sample Papers

  • Baginski, S. P., Clinton, S., McGuire, S. (forthcoming). Forward-looking Voluntary Disclosure in Proxy Contests. Contemporary Accounting Research.
  • Campbell, J., Chen, H., Dhaliwal, D. , Lu, H., Steele, L. (forthcoming). The Information Content of Mandatory Risk Factor Disclosures in Corporate Filings. Review of Accounting Studies.
  • Ramalingegowda, S., Wang, C., Yu, Y. , . The Role of Financial Reporting Quality in Mitigating the Constraining Effect of dividend policy on Investment Decisions. The Accounting Review, 88 (3).
  • Wieland, M, Dawkins, M. C., Dugan, M. T. , . The Differential Value Relevance of S&P’s Core Earnings Versus GAAP Earnings: The Role of Stock Option Expense. Journal of Business Finance & Accounting, 40 (1/2): 55–81.
  • Campbell, J., Dhaliwal, D., Schwartz, W. , . Financing Constraints and the Cost of Capital: Evidence from the Funding of Corporate Pension Plans. Review of Financial Studies.
  • Baginski, S. P. , . Management Earnings Forecast Policy and the Cost of Equity Capital. Review of Accounting Studies.
  • Ramalingegowda, S. , . Institutional ownership and conservatism. Journal of Accounting and Economics, 53: 98–114.
  • Ayers, B. C., Ramalingegowda, S., Yeung, P. E. , . Hometown advantage: The effects of monitoring institution location on financial reporting discretion. Journal of Accounting and Economics.
  • Ayers, B. C., Li, O. Z., Yeung, P. E. , . Investor Trading and the Post Earnings Announcement Drift. The Accounting Review.
  • Bamber, L. S., Barron, O., Stevens, D. , . Trading Volume around Earnings Announcements and Other Financial Reports: Theory, Research Design, Empirical Evidence, and Directions for Future Research. Contemporary Accounting Research.
  • Bamber, L. S. , Jiang, J., Wang, I. , . What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure. The Accounting Review.
  • Bamber, L. S., Hui, K. W., Yeung, P. E. , . Managers’ EPS Forecasts: Nickeling and Diming the Market?. The Accounting Review.
  • Bamber, L. S., Jiang, J., Petroni, K. R., Wang, I. , . Comprehensive Income: Who’s Afraid of Performance Reporting?. The Accounting Review.
  • Campbell, J., Dhaliwal, D. S., Schwartz,Jr., W. C. , . Equity Valuation Effects of the Pension Protection Act of 2006. Contemporary Accounting Research.
  • Dawkins, M., Bhattacharya, N., Bamber, L. S. , . Systematic Share Price Fluctuations after Bankruptcy Filings and the Investors who Drive Them. Journal of Financial and Quantitative Analysis, 42 (2): 399–420.
  • Ayers, B., Jiang, X., Yeung, P. E. , . Discretionary Accruals and Earnings Management: An Analysis of Pseudo Earnings Targets. The Accounting Review, May: 617–652.
  • Christensen, T., Gaver, J. J., Stuerke, P. S. , . The Relation Between Investor Uncertainty and Market Reactions to Earnings Announcements: Evidence from the Property-Casualty Insurance Industry. Journal of Business Finance & Accounting, January/March: 1–29.
  • Gaver, J. J., Pottier, S. W. , . The Role of Holding Company Financial Information in the Insurer-Rating Process: Evidence from the Property-Liability Industry. Journal of Risk and Insurance, 72: 77–103.
  • Ke, B., Ramalingegowda, S. , . Do institutional investors exploit the post-earnings announcement drift?. Journal of Accounting and Economics, 39: 25–53.
  • Baginski, S. P., Hassell, J. M., Kimbrough, M. , . Why Do Managers Explain Their Earnings Forecasts?. Journal of Accounting Research, March: 1–30.
  • Gaver, J. J., Paterson, J. S. , . Do Insurers Manipulate Loss Reserves to Mask Solvency Problems?. Journal of Accounting and Economics, 37: 393–416.
  • Ayers, B. C., Freeman, R. N. , . Evidence that Analyst Following and Institutional Ownership Accelerate the Pricing of Future Earnings. Review of Accounting Studies, 8 (March): 47–67.
  • Baginski, S. P., Whalen, J. , . Residual Income Risk, Intrinsic Values, and Share Prices. The Accounting Review, January: 327–352.
  • Ayers, B. C., Lefanowicz, C. E., Robinson, J. R. , . Do Firms Purchase the Pooling Method?. Review of Accounting Studies, 7 (March): 5–32.
  • Baginski, S. P., Hassell, J., Kimbrough, M. , . The Effect of Legal Environment on Voluntary Disclosure: Evidence from Management Earnings Forecasts Issued in U.S. and Canadian Markets. The Accounting Review, January: 25–50.
  • Dawkins, M. C. , . Simultaneity Bias in Mortgage Lending: A Test of Simultaneous Equations Models on Bank-Specific Data. Journal of Banking and Finance, 26 (8): 1593–1613.
  • Rose-Green, E., Dawkins, M. C. , . Strategic Bankruptcies and Price Reactions to Bankruptcy Filings. Journal of Business Finance & Accounting, 29 (9/10): 1319–1335.
  • Cheon, Y. S., Christensen, T. E., Bamber, L. S. , . Factors Associated with Differences in the Magnitude of Abnormal Returns Around NYSE Versus Nasdaq Firms’ Earnings Announcements. Journal of Business Finance & Accounting, November/December: 1073–1108.
  • Gaver, J. J., Paterson, J. S. , . The Association Between External Monitoring and Earnings Management in the Property-Casualty Insurance Industry. Journal of Accounting Research, 39 (September): 269–282.
  • Ayers, B. C., Freeman, R. N. , . Why Do Large Firms’ Prices Anticipate Earnings Earlier Than Small Firms’ Prices?. Contemporary Accounting Research, 17 (Summer): 191–212.
  • Bamber, L. S., Christensen, T. E., Gaver, K. M. , . Do We Really ‘Know’ What We Think We Know? A Case Study of Seminal Research and its Subsequent Overgeneralization. Accounting, Organizations and Society, 25: 103–129.
  • Gaver, J J., Paterson, J. S. , . Earnings Management under Changing Regulatory Regimes: State Accreditation in the Insurance Industry. Journal of Accounting and Public Policy, 19 (Winter): 399–420.
  • Rose-Green, E., Dawkins, M. C. , . The Association Between Bankruptcy Outcome and Price Reactions to Bankruptcy Filings. Journal of Accounting, Auditing & Finance, 15 (4): 425–438.

Financial – Experimental

Sample Papers

  • Kadous, K., Tayler, W., Thayer, J., Young, D. (forthcoming). Individual Characteristics and the Disposition Effect: The Opposing Effects of Confidence and Self-Regard. Journal of Behavioral Finance.
  • Kadous, K., Koonce, L., Thayer, J. M. , . The Difficulty in Judging the Relevance of Fair Value. The Accounting Review.
  • Kadous, K., Mercer, M., Thayer, J. , . Is There Safety in Numbers? The Reputational Consequences of Bold and Non-bold Analyst Earnings Forecasts. Contemporary Accounting Research, 26 (3): 933–968.
  • Thayer, J. M. , . Determinants of Shareholders’ Information Search: Credibility and Confirmation. The Accounting Review, 86 (1): 1–22.
  • Carpenter, T. D., Reimers, J. L. , . Unethical and Fraudulent Financial Reporting: Applying the Theory of Planned Behavior. Journal of Business Ethics, 60: 115–129.

Managerial – Archival

Sample Papers

  • Anderson, S., Christ, M., Dekker, H. (forthcoming). Risk and Controls in Strategic Alliances: Field and Survey Evidence. Working Paper.
  • Christ, M., Nicolaou, A. (forthcoming). Integrated Information Systems, Risk Sharing and Alliance Risk. Working Paper.

Faculty

Managerial – Experimental

Sample Papers

  • Christ, M. H. (forthcoming). An experimental investigation of the interactions among intentions, reciprocity and control. Journal of Management Accounting Research.
  • Christ, M. H., Sedatole, K. L., Towry, K. L. , . Framing Sticks as Carrots: The effect of formal control framing on trust and trusting behavior. The Accounting Review, 87 (6): 1913–1938.
  • Christ, M. H., Emett, S., Summers, S., Wood, D. , . The Effects of Preventive and Detective Controls on Employee Performance and Motivation. Contemporary Accounting Research, 29 (2): 432–452.

Faculty

Tax – Archival

Sample Papers

  • Chyz, J., Campbell, J., Dhaliwal, D., Schwartz,Jr., W. (forthcoming). Did the 2003 Tax Act Increase Corporate Investment?. Journal of the American Taxation Association.
  • Mills, L., Nutter, S., Schwab, C. , . The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors. The Accounting Review, May.
  • Ayers, B. C., Laplante, S. K., McGuire, S. , . Credit Ratings and Taxes: The Effect of Book/Tax Differences on Ratings Changes. Contemporary Accounting Research.
  • Ayers, B. C., Jiang, X., Laplante, S. , . Taxable Income as a Performance Measure: The Effects of Tax Planning and Earnings Quality. Contemporary Accounting Research, Spring: 15–54.
  • Ayers, B. C., Lefanowicz, C. E., Robinson, J. R. , . Capital Gains Taxes and Acquisition Activity: Evidence of the Lock-In Effect. Contemporary Accounting Research, Summer: 315–344.
  • Ayers, B. C., Cloyd, C. B., Robinson, J. R. , . Read My Lips …:  Does the Market Believe the Tax Rhetoric of Presidential Candidates?. Journal of Law and Economics, 48 (1): 125–148.
  • Ayers, B. C. , . The Effect of Shareholder-Level Capital Gains Taxes on Acquisition Structure. The Accounting Review, October: 859–887.
  • Ayers, B. C., Lefanowicz, C. E., Robinson, J. R. , . Shareholder Taxes in Acquisition Premiums: The Effect of Capital Gains Taxation. Journal of Finance, 58 (December): 2785–2803.
  • Ayers, B. C., Cloyd, C. B., Robinson, J. R. , . The Effect of Shareholder-Level Dividend Taxes on Stock Prices: Evidence from the Revenue Reconciliation Act of 1993. The Accounting Review, October: 933–947.