Recent Publications

2013     2012     2011      2010      2009

 

2013

• Bonsall, Sam, Zahn Bozanic and Paul Fischer. “What Do Management Earnings Forecasts Convey About the Macroeconomy?” Journal of Accounting Research. 51.2 (2013): 225-266.
• Williams, Dave and Steven Kaplan. “Do Going Concern Audit Reports Protect Auditors from Litigation? A Simultaneous Equations Approach.” The Accounting Review. 88.1 (2013): 199-232.

2012

• Arya, Anil and Thomas Pfeiffer. "Manufacturer-Retailer Negotiations in the Presence of an Oligopolistic Input Market." Production and Operations Management. 2.31 (2012): 534-546.

• Arya, Anil and Brian Mittendorf. “Managing Strategic Inventories via Manufacturer-to Consumer Rebates.” Management Science. (2012): 1-6.

• Beatty, Anne, Reining Petacchi, and Helen Zhang. “Hedge Commitments and Agency Costs of Debt: Evidence from Interest Rate Protection Covenants and Accounting Conservatism.” Review of Accounting Studies. 2012.
• Beatty, Anne, Scott Liao and Joe Weber. “Evidence on the Determinants and Economic Consequences of Delegated Monitoring.” Journal of Accounting and Economic. 53.3 (2012): 555-576.
• Bozanic, Zahn, Mark Dirsmith, and Steve Huddart. “The Social Constitution of Regulation: The Endogenization of Insider Trading Laws.” Accounting, Organizations and Society. 37.2 (2012): 461-481.

• Muhanna, Waleed and M. Dale Stoel. “The Dimensions and Directionality of Trust and Their Roles in the Development of Shared Business–IS Understanding.” Information & Management. 49.5 (2012): 248-256.
• Raabe, William, J Everett, and C Hennig. "Repatriated Earnings.” Tax Notes. June 4, 2012.  Reprinted in Tax Notes International. June 25, 2012.

• Roulstone, Darren, Steve Crawford, and Eric So. “Analyst Initiations of Coverage and Stock-Return Synchronicity.” The Accounting Review. 87.5 (2012): 1,527-1,553.

• Roulstone, Darren, Michael Drake, and Jake Thornock. “Investor Information Demand: Evidence from Google Search around Earnings Announcements.”  Journal of Accounting Research. 50.4 (2012): 1,001-1,040.

• Spires, Eric, Steven Schwartz, David Wallin, and Richard Young. “The Role of Aggregation in Management Control: An Experimental Study.” Journal of Management Accounting Research. (2012): 24.1: 177-199.

• Van Buskirk, Andrew. “Disclosure Frequency and Information Asymmetry.” Review of Quantitative Finance & Accounting. 38.4 (2012):  411-440.
• Van Buskirk, Andrew. “Discussion of Option Prices Leading Equity Prices:  Do Option Traders Have an Information Advantage.” Journal of Accounting Research 50.2 (2012):  433-442.

• Van Buskirk, Andrew and Jonathan Rogers. “Bundled Forecasts in Empirical Accounting Research.”  Journal of Accounting & Economics. (2012).

• Williams, Dave and Steve Kaplan. “The Changing Relation between Audit Firm Size and Going Concern Reporting.” Accounting, Organizations and Society. 37.5 (2012): 322-341. 
• Zach, Tzachi, Nicholas Dopuch, Raj Mashruwala, and Chandra Seethamraju. “The Impact of a Heterogeneous Accrual-Generating Process on Empirical Accrual Models.” Journal of Accounting, Auditing and Finance. 27.3 (2012): 386-411.
• Zach, Tzachi, Ohad Kadan, Leonardo Maduiera, and Rong Wang. “Analysts’ Industry Expertise.”  Journal of Accounting and Economics. 54.2 (2012): 95-120.     

2011

• Arya, Anil and Brian Mittendorf. “Disclosure Standards for Vertical Contracts." RAND Journal of Economics. 42.3 (2011): 595-617.
• Arya, Anil and Brian Mittendorf. "Supply Chains and Segment Profitability: How Input Pricing Creates a Latent Cross-Segment Subsidy." The Accounting Review. 86.3 (2011): 805-824.
• Arya, Anil and Brian Mittendorf. "The Benefits of Aggregate Performance Metrics in the Presence of Career Concerns." Management Science 57.8 (2011): 1424-1437.
• Arya, Anil and Brian Mittendorf. "The Interaction between Corporate Tax Structure and Disclosure Policy." Annals of Finance. 7.4 (2011): 511-527.
• Beatty, Anne and Scott Liao. “Do Delays in Expected Loss Recognition Affect Banks’ Willingness to Lend?” Journal of Accounting and Economics. 52.1 (2011): 1-20.
• Dietrich, J. Richard. “Discussion of Information Externalities along the Supply Chain: The Economic Determinants of Suppliers’ Stock Price Reaction to their Customers’ Earnings.” Contemporary Accounting Research. 28.4 (2011): 1344-1348.
• Mittendorf, Brian and Volker Laux.  “Board Independence, Executive Pay, and the Adoption of Pet Projects.” Contemporary Accounting Research. 28.5 (2011): 1467-1483.
• Muhanna, Waleed and Dale Stoel. "IT Internal Control Weaknesses and Firm Performance: An Organizational Liability Lens." International Journal of Accounting Information Systems. 12.4 (2011):  280-304.
• Muhanna, Waleed and J. Wolf. "Feedback Mechanisms, Judgment Bias and Trust Formation in Online Markets: An Experimental Investigation.” Decision Science. 42.1 (2011): 43-68. 
• Raabe, William, J Everett, and C Hennig. "Planning Considerations When Converting a C Corporation to an LLC." Tax Adviser. 42.2 (2011).

• Roulstone, Darren. “Discussion of ‘Large-Sample Evidence of Firms’ Year-over-year MD&A Modifications’,” Journal of Accounting Research, 49.2 (2011): 347-357.

• Roulstone, Darren. “Discussion of ‘Intangible Investment and the Importance of Firm-Specific Factors in the Determination of Earnings’,” Review of Accounting Studies, 16.3 (2011): 574-586.

• Spires, Eric, Anthony Meder, Steven Schwartz, and Richard Young. “Structured Finance and Mark-to-Model Accounting: A Few Simple Illustrations.” Accounting Horizons. 25.3 (2011): 559-576.
• Van Buskirk, Andrew, Jonathan Rogers and Sarah L.C. Zechman. “Disclosure Tone and Shareholder Litigation.” The Accounting Review. 86.6 (2011): 2155-2183.
• Young, Richard, M. Jagannathan, J. Spizman, and S. Schwartz. “Accounting, Finance and Adverse Selection: Illustrations and Applications.” Journal of Accounting Literature. (2011).
• Zach, Tzachi, Daniel Cohen, Masako Darrough, and Rong Huang. “Warranty Reserve: Contingent Liability, Informational Signal, or Earnings Management Tool?” The Accounting Review, 86.2 (2011): 569-604. 
• Zach, Tzachi, Shail Pandit, and Charles Wasley. “Information Externalities along the Supply Chain: The Economic Determinants of Suppliers’ Stock Price Reaction to their Major Customers’ Earnings Announcements.”  Contemporary Accounting Research. 28.4 (2011): 1304-1343.
• Zach, Tzachi, Shail Pandit, and Charles Wasley. “The Effect of R&D Inputs and Outputs on the Relation between the Uncertainty of Future Operating Performance and R&D Expenditures.” Journal of Accounting, Auditing and Finance. 26 (2011): 121-144.

2010

• Arya, Anil, Hans Frimor, and Brian Mittendorf. "Discretionary Disclosure of Proprietary Information in a Multi-Segment Firm." Management Science. 56.4 (2010):  645-658.
• Arya, Anil and Brian Mittendorf. “Input Price Discrimination When Buyers Operate in Multiple Markets."The Journal of Industrial Economics. 58.4 (2010): 846-867.
• Arya, Anil and Brian Mittendorf. "The Effect of Earnings-Based Metrics on Vertical Efficiency.” Production and Operations Management. 19.4 (2010):  406-417.
• Beatty, Anne and Jennifer Altamuro. “How Does Internal Control Regulation Affect Financial Reporting?” Journal of Accounting and Economics. 49.1-2 (2010): 58-74.
• Beatty, Anne, Scott Liao, and Joe Weber.  “Financial Reporting Quality, Private Information, Monitoring and the Lease-versus-Buy Decision.” The Accounting Review. 85.4 (2010): 1215-1238.
• Beatty, Anne, Scott Liao, and Joe Weber.  “The Effect of Private Information and Monitoring on the Role of Accounting Quality in Investment Decisions.” Contemporary Accounting Research. 27.1 (2010): 17-47.
• Bozanic, Zahn. “Managerial Motivation and Timing of Open Market Share Repurchases.” Review of Quantitative Finance and Accounting. 34.4 (2010): 517-531.

• Hamm, Sophia, Brian Bushee, John Core, and Wayne Guay. “The Role of the Business Press as an Information Intermediary.” Journal of Accounting Research. 48.1 (2010): 1-19.
• Mittendorf, Brian. “The Role of Audit Thresholds in the Misreporting of Private Information, Review of Accounting Studies.” Review of Accounting Studies. 15.2 (2010): 243-263.
• Mittendorf, Brian, Qi Cheng, and Yun Zhang. “Endogenous Accounting Bias when Decision Making and Control Interact.” Contemporary Accounting Research. 27.4 (2010): 1063-1091.
• Muhanna, Waleed and Dale Stoel. "How Do Investors Value IT? An Empirical Investigation of the Value Relevance of IT Capability and IT Spending Across Industries." Journal of Information Systems. 24.1 (2010): 43-66.
• Raabe, William, J Everett, and C Hennig. "Case Studies Book-Tax Differences in the Classroom." Tax Adviser. August 2010. 
• Raabe, William, J Everett, and C Hennig. "Converting a Corporation into an LLC." Journal of Taxation. August 2010.               
• Raabe, William, J Everett, and C Hennig. "Roth Conversion Not Always the Best Idea." Journal of Accountancy. 2010.
• Spires, Eric, Anthony Nikias, Steven Schwartz, Jim Wollscheid, and Richard Young. “The Effects of Aggregation and Timing on Budgeting: An Experiment.” Behavioral Research in Accounting. 22.1 (2010): 67-83.  
• Wang, Xue. “Increased Disclosure Requirements and Corporate Governance Decisions: Evidence from Chief Financial Officers in the Pre- and Post- Sarbanes-Oxley Periods.” Journal of Accounting Research.  48.4 (2010): 885-920.
• Wang, Xue, R. Bushman, and Z. Dai. “Risk and CEO Turnover.” Journal of Financial Economics. 96 (2010): 381-398.
• Wang, Xue, E. Engel, and R. Hayes. “Audit Committee Compensation and the Demand for Monitoring of the Financial Reporting Process.” Journal of Accounting and Economics. 49.1-2 (2010): 136-154.
• Williams, David and Krishnagopal Menon. “Investor Reaction to Going Concern Audit Reports.” The Accounting Review. 85.6 (2010): 2075-2105.
• Young, Richard. Discussion of “Flattening the Organization: The Effect of Organizational Reporting Structure on Budgeting Effectiveness.” Review of Accounting Studies. 15.3 (2010): 503-536.
• Young, Richard, Anthony Nikias and Steven Schwartz. “A Note on Bundling Budgets to Achieve Management Control.” Journal of Accounting Education.  27.3 (2010): 168-184.
• Zach, Tzachi, Daniel Cohen, and Raj Mashruwala. “The Use of Advertising Activities to Meet Earnings Benchmarks: Evidence from Monthly Data.” Review of Accounting Studies. 15.4 (2010): 808-832.

2009

• Arya, Anil, Joel Demski, Jonathan Glover, and Pierre Liang. "Quasi-Robust Multiagent Contracts." Management Science. 55.5 (2009): 752-762.
• Fellingham, John, Joel Demski, and Haijin Lin. "Tension Relevance." Journal of Management Accounting Research. 21 (2009):241-248.               
• Raabe, William, J Everett, and C Hennig. "Accelerated Credits Election." Tax Notes. January 13, 2009.
• Raabe, William, J Everett, and C Hennig. "Business Tax Incentives to Use or Lose by the End of 2009.” Tax Notes. November 23, 2009.
• Raabe, William, J Everett, and C Hennig. "Reportable Entity Partner Attribution Rules Exceed IRS Authority." Tax Notes. April 7, 2009.
• Raabe, William, J Everett, and C Hennig. "Evaluating the Accelerated Research and AMT Credits Election." Journal of Taxation. June 2009.
• Muhanna, Waleed and Dale Stoel. "IT Capabilities and Firm Performance: A Contingency Analysis of the Role of Industry and IT Capability Type." Information & Management. 46.3 (2009): 181-189.
• Van Buskirk, Andrew and Jonathan Rogers. “Shareholder Litigation and Changes in Disclosure Behavior.”  Journal of Accounting & Economics. 47.1-2 (2009):  136-156.
• Van Buskirk, Andrew, Jonathan Rogers, and Doug Skinner. “Earnings Guidance and Market Uncertainty.” Journal of Accounting and Economics. 48.1 (2009): 90-109.  
• Wang, Xue, B. Hansen, and G. Pownall. “The Robustness of the Sarbanes Oxley Effect on the US Capital Markets.” Review of Accounting Studies. 14.2-3 (2009): 401-439.
• Zach, Tzachi, Ohad Kadan, Leonardo Maduriera, and Rong Wang. “Conflicts of Interest and Stock Recommendations: The Effects of the Global Settlement and Related Regulations.” Review of Financial Studies. 22.2 (2009): 4189-4217.
• Zhang, Helen. “Effect of Derivative Accounting Rules on Corporate Risk Management Behavior.” Journal of Accounting and Economics. 47.3 (2009): 244-264.
• Zhang, Helen, Somnath Das, and Pervin Shroff. “Quarterly Earnings Patterns and Earnings Management.” Contemporary Accounting Research. 26.3 (2009): 797-831.