Kristen Valentine

Kristen Valentine

  • Associate Professor, J.M. Tull School of Accounting
A318 Moore-Rooker Hall
Kristen.Valentine@uga.edu
Curriculum Vitae Google Scholar Profile

Education

  • PhD, Accounting, The University of Texas at Austin, 2019
  • MAcc, Accounting, Brigham Young University, 2009
  • BS, Accounting, Brigham Young University, 2009

Research Interests

  • Financial Accounting
  • Innovation
  • Regulation
  • Voluntary Disclosure
  • Peer Effects

Publications

Journal Articles

  • “Strategic Scientific Disclosure: Evidence from the Leahy-Smith America Invents Act” with Jenny Zhang and Yuxiang Zheng. Forthcoming at Journal of Accounting Research. https://doi.org/10.1111/1475-679X.12605
  • “Public Firm Disclosures and the Market for Innovation” with Jinhwan Kim. Journal of Accounting and Economics, 76, no. 1 (2023): 101577.
  • “A Simple Approach to Better Distinguish Real Earnings Manipulation from Strategy Changes” with Ted Christensen, Adrienna Huffman and Melissa Lewis-Western. Contemporary Accounting Research, 40, no. 1 (2023): 406-450.
  • “The Disclosure Quality Consequences of Copying Standard Setter Guidance” with Rachel Scott and Nikki Skinner. Forthcoming at Review of Accounting Studies. DOI: 10.1007/s11142-022-09728-7.
  • “The Innovation and Reporting Consequences of Financial Regulation for Young Life-Cycle Firms” with Abigail Allen and Melissa Lewis-Western. Journal of Accounting Research, 60, no. 1 (2022): 45-95.
  • “Corporate Control Contests and the Asymmetric Disclosure of Bad News: Evidence from Peer Firm Disclosure Response to Takeover Threat” with Shuping Chen and Bin Miao.  The Accounting Review, 97, no. 1 (2022):123-146.
  • “An Empirical Analysis of Patent Citation Relevance and Applicant Strategy” with Mike Schuster. American Business Law Journal, 59, no. 1 (2022): 231-279.
  • “The Innovation Consequences of Mandatory Patent Disclosure” with Jinhwan Kim. Journal of Accounting and Economics, 71, no. 2-3 (2021): 101381.
  • “The Forewarning Effect of Critical Audit Matter Disclosures Involving Measurement Uncertainty” with Steve Kachelmeier, Dan Rimkus and Jaime Schmidt. Contemporary Accounting Research, 37, no. 4 (2020): 2186-2212.

Awards, Honors, and Recognition

  • Student Career Success Influencer Award: 2022 and 2024
  • Best Paper Award in the Interdisciplinary Section of the Academy of Legal Studies in Business: 2021
  • FARS Excellence in Reviewing Award: 2020
  • Terry College of Business Outstanding Teacher: 2019
  • University Graduate Continuing Fellowship: 2018-2019
  • FARS Excellence in Reviewing Award: 2017
  • Deloitte & Touche Doctoral Fellowship: 2015