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.
  • 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.


  • 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., Nicolaou, A., (forthcoming). “Integrated Information Systems, Risk Sharing and Alliance Risk”. 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.