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Accounting Research

Selected Publications

  • 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.
  • Christ, M., Nicolaou, A., . “Integrated Information Systems, Risk Sharing and Alliance Risk”. Working Paper.
  • Mills, L., Nutter, S., Schwab, C., . “The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors”. The Accounting Review, May.
  • 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.
  • Ramalingegowda, S., . “Institutional ownership and conservatism”. Journal of Accounting and Economics, 53: 98–114.
  • 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.
  • 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.
  • 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.
  • Ayers, B. C., Li, O. Z., Yeung, P. E., . “Investor Trading and the Post Earnings Announcement Drift”. The Accounting Review.
  • 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.
  • Baginski, S. P. , . “Management Earnings Forecast Policy and the Cost of Equity Capital”. Review of Accounting Studies.
  • 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.
  • Christ, M. H., Emett, S., Summers, S. L., Wood, D. A., . “The Effects of Preventive and Detective Controls on Employee Performance and Motivation”. Contemporary Accounting Research.
  • Ramalingegowda, S., Yu, Y., . “Institutional investors and accounting conservatism”. Journal of Accounting and Economics.
  • Thayer, J. M., . “Determinants of Shareholders’ Information Search: Credibility and Confirmation”. The Accounting Review, 86 (1): 1–22.
  • Kadous, K., Koonce, L., Thayer, J. M., . “The Difficulty in Judging the Relevance of Fair Value”. The Accounting Review.

Working 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.
  • Anderson, S., Christ, M., Dekker, H., (forthcoming). “Risk and Controls in Strategic Alliances: Field and Survey Evidence”. Working Paper.
  • Christ, M. H., (forthcoming). “An experimental investigation of the interactions among intentions, reciprocity and control”. Journal of Management Accounting Research.
  • 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.
  • Chyz, J., Campbell, J., Dhaliwal, D., Schwartz, Jr., W., (forthcoming). “Did the 2003 Tax Act Increase Corporate Investment?”. Journal of the American Taxation Association.
  • Trompeter, G., Carpenter, T. D., Desai, N., Jones, K., Riley, R., (forthcoming). “A Synthesis of Fraud Related Research”. Auditing: A Journal of Practice & Theory.
  • 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.