Kristen Valentine

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

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

Journal Articles

• “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.

• Terry College of Business Outstanding Teacher: 2019
• Deloitte & Touche Doctoral Fellowship: 2015