Current Research

(updated of August 5, 2016)

Abdel-Khalik, A., “CEO Risk Preference and Investing in RandD”, ABACUS, Vol. 50, No. 3, September, 2014, pp. 245-278.

Abdel-Khalik, A., “Prospect Theory Predictions in the Field: Risk Seekers in Settings of Weak Accounting Controls”, Journal of Accounting Literature, Vol. 33, December, 2014, pp. 58-84.

Abdel-Khalik, A., Chen, P., “Growth in Financial Derivatives: The Public Policy and Accounting Incetives”, Journal of Accounting and Public Policy, Vol. 34, May, 2015, pp. 291-318..

Agoglia, C., Fanning, K., Piercey, M., “Unintended Consequences of Lowering Disclosure Thresholds”, The Accounting Review, Vol. 90, No. 1, January, 2015, pp. 301-320.

Asay, S., Elliott, W., Rennekamp, K., “Disclosure Readability and the Sensitivity of Investors’ Valuation Judgments to Outside Information”, The Accounting Review, Forthcoming.

Bauer, A., “Tax Avoidance and the Implications of Weak Internal Controls”, Contemporary Accounting Research, Vol. 33, No. 2, Summer, 2016, pp. 449-486..

Bauer, A., Macnaughton, A., Sen, A., “Income Splitting and “Kiddie Tax” Legislation: Evidence from Canada”, International Tax and Public Finance, Vol. 22, No. 6, 2015, pp. 909-931..

Bauer, A., O’Brien, P., Saeed, U., “Reliability Makes Accounting Relevant: A Comment on the IASB Conceptual Framework Project”, Accounting in Europe, Vol. II, No. 2, 2014, pp. 211-217.

Bauer, T., “The Effects of Client Identity Strength and Professional Identity Salience on Auditor Judgments”, The Accounting Review, Vol. 90, No. 1, January, 2015, pp. 95-114.. Dissertation Paper

Beck, P., Lisowsky, P., “Tax Uncertainty and Voluntary Real-Time Tax Audits”, The Accounting Review, Vol. 89, No. 3, May, 2014, pp. 867-901.

Bodtke, J., Showalter, D., “How to Effectively Integrate Professionally-Oriented Faculty to Achieve the Department’s Mission”, Issues in Accounting Education, Forthcoming.

Bol, J., Hecht, G., Smith, S., “Managers’ Discretionary Adjustments: The Influence of Uncontrollable Events and Compensation Interdependence.”, Contemporary Accounting Research, Forthcoming.

Bowlin, K., Hobson, J., Piercey, M., “The Effects of Auditor Rotation, Professional Skepticism, and Interactions with Managers on Audit Quality”, The Accounting Review, Forthcoming..

Brown, T., “Advantageous Comparison and Rationalization of Earnings Management”, Journal of Accounting Research, Vol. 52, No. 4, September, 2014, pp. 849-876.

Chang, H., Donohoe, M., Sougiannis, T., “Do analysts understand the economic and reporting complexities of derivatives?”, Journal of Accounting and Economics, Vol. 61, No. 2-3, 2016, pp. 584-604..

Chen, X., “Discussion of “Testing Strategy with Multiple Performance Measures: Evidence from a Balanced Scorecard at Store24” “, Journal of Management Accounting Research, Vol. 27, No. 2, 2015, pp. 67-73 (Invited)..

Chen, X., Chen, S., Pan, F., Wang, Y., “Determinants and Consequences of Transfer Pricing Autonomy: An Empirical Investigation”, Journal of Management Accounting Research, Vol. 27, No. 2, 2015, pp. 225-259..

Chen, X., Martin, M., Merchant, K., “The Effect of Measurement Timing on the Information Content of Customer Satisfaction Measures”, Management Accounting Research, Vol. 25, 2014, pp. 187-205..

Chen, X., Matsumura, E., Shin, J., Wu, S., “The Effect of Competition Intensity and Competition Type on the Use of Customer Satisfaction Measures in Executive Annual Bonus Contracts”, The Accounting Review, Vol. 90, No. 1, 2015, pp. 229-263..

Chen, X., Rennekamp, K., Zhou, H., “The Effects of Forecast Type and Performance-Based Incentives on the Quality of Management Forecasts”, Accounting, Organizations and Society, Vol. 46, October, 2015, pp. 8-18..

Chen, X., Trotman, K., Zhou, H., “Nominal versus Interacting Electronic Fraud Brainstorming in Hierarchical Audit Teams”, The Accounting Review, Vol. 90, No. 1, 2015, pp. 175-198..

Choi, J., Hecht, G., Tayler, W., “Strategy Selection, Compensation, and Surrogation”, Journal of Accounting Research, Vol. 51, No. 1, 2013, pp. 105-133.

Chorvat, E., “Calculus of Corporate Locational Decisions”, Berkeley Journal of International Law, Vol. 32, 2014, pp. 292-315.

Ciconte, W., Kirk, M., Tucker, J., “Does the Midpoint of Range Earnings Forecasts Represent Managers’ Expectations?”, Review of Accounting Studies, Vol. 19, 2014, pp. 628-660.

Ciconte, W., Knechel, W., Schelleman, C., “An Examination of the Relation between Market Structure and the Profitability of Audit Engagement”, Accounting and Finance, Vol. 55, No. 3, September, 2015, pp. 749-781.

Czerney, K., Schmidt, J., Thompson, A., “Does Auditor Explanatory Language in Unqualified Audit Reports Indicate Increased Financial Misstatement Risk?”, The Accounting Review, Vol. 89, No. 6, November, 2014.

Davis, J., Pesch, H., “Fraud Dynamics and Controls in Organizations”, Accounting, Organizations and Society, Vol. 38, No. 6-7, 2013, pp. 469-483.. This paper develops an agent-based model to examine the emergent dynamic characteristics of fraud i

Donohoe, M., “Financial Derivatives in Corporate Tax Avoidance: A Conceptual Perspective”, Journal of the American Taxation Association, Vol. 37, No. 1, 2015, pp. 37-68.

Donohoe, M., “The Economic Effects of Financial Derivatives in Corporate Tax Avoidance”, Journal of Accounting and Economics, Vol. 59, 2015, pp. 1-24.. Outstanding Tax Dissertation Award, American Taxation Association/PricewatehouseCoopers and Editor’

Donohoe, M., Knechel, W., “Does Corporate Tax Aggressiveness Influence Audit Pricing?”, Contemporary Accounting Research, Vol. 31, No. 1, 2014, pp. 284-308.. Best Paper Award – Accounting and Finance Association of Australia and New Zealand

Donohoe, M., Lisowsky, P., Mayberry, M., “Who Benefits from the Tax Advantages of Organizational Form Choice?”, National Tax Journal, Vol. 68, No. 4, 2015, pp. 975-998..

Donohoe, M., McGill, G., Outslay, E., “Back to the Drawing Board: The Structural and Accounting Consequences of a Switch to a Territorial Tax System”, National Tax Journal, Vol. 66, No. 3, 2013, pp. 713-744.

Donohoe, M., McGill, G., Outslay, E., “Risky Business: The Prosopography of Corporate Tax Planning”, National Tax Journal, Vol. 67, No. 4, 2014, pp. 851-874..

Drnevich, D., Sternburg, T., “Taxes and Organizational Form: An Activity in Partnership and Corporate Entities”, Issues in Accounting Education, Forthcoming.

Elliott, W., “Discussion of “Does Coordinated Presentation Help credit Analysts Identify Firm Characteristics?””, Contemporary Accounting Research, Vol. 32, No. 2, Summer, 2015, pp. 528-533.

Elliott, W., Grant, S., Rennekamp, K., “How Disclosure Features of Corporate Social Responsibility Reports Interact with Investor Numeracy to Influence Investor Judgments”, Contemporary Accounting Research, Forthcoming.

Elliott, W., Hobson, J., White, B., “Earnings Metrics, Information Processing, and Price Efficiency in Laboratory Markets”, Journal of Accounting Research, Vol. 53, No. 3, 2015, pp. 555-592.

Elliott, W., Jackson, K., Peecher, M., White, B., “Mitigating the Unintended Effect of Corporate Social Responsibility Performance on Investors’ Estimates of Fundamental Value”, The Accounting Review, Vol. 89, No. 1, January, 2014, pp. 275-302.

Elliott, W., Rennekamp, K., White, B., “Does Concrete Language in Disclosures Increase Willingness to Invest?”, Review of Accounting Studies, Vol. 20, No. 1, 2015, pp. 839-865.

Fanning, K., Piercey, M., “Internal Auditors’ Use of Interpersonal Likability, Arguments, and Accounting Information in a Corporate Governance Setting”, Accounting, Organizations and Society, Vol. 39, No. 8, November, 2014, pp. 575-589. (2009 ABO Section Outstanding Emerging Scholar Award Winner)

Files, R., Sharp, N., Thompson, A., “Empirical Evidence on Repeat Restatement Firms”, Accounting Horizons, Vol. 28, No. 1, March, 2014, pp. 93-123.

Fisher, J., Peffer, S., Sprinkle, G., Williamson, M., “Performance Target Levels and Effort: Reciprocity across Single and Repeated-Interaction Settings”, Journal of Management Accounting Research, Forthcoming.

Franco, F., Ittner, C., Urcan, O., “Determinants and trading performance of equity deferrals by corporate outside directors”, Management Science, Forthcoming.

Franco, F., Urcan, O., Vasvari, F., “Corporate diversification and the cost of debt: The role of segment disclosures”, The Accounting Review, Vol. 91, 2016, pp. 1139-1165.

Franzen, L., Li, X., Urcan, O., Vargus, M., “The market response to insider sales of restricted stock versus unrestricted stock”, Journal of Financial Research, Vol. 37, 2014, pp. 99-118.

Gong, G., Li, Y., Zhou, L., “Earnings Non-Synchronicity and Voluntary Disclosure”, Contemporary Accounting Research, Vol. 4, 2013, pp. 1560-1589..

Hales, J., Wang, W., Williamson, M., “Selection benefits of stock-based compensation for-and-file employees”, The Accounting Review, Vol. 90, 2015, pp. 1497-1516.

Harris, L., Hobson, J., Jackson, K., “The Effect of Investor Status on Investors’ Susceptibility to Earnings Fixation”, Contemporary Accounting Research, Forthcoming..

Jollineau, S., Tanlu, L., Winn, A., “Evaluating Proposed Remedies for Credit Rating Agency Failures”, The Accounting Review, Vol. 89, No. 4, July, 2014, pp. 1399-1420.

Kachelmeier, S., Majors, T., Williamson, M., “Does Intent Modify Risk-Based Auditing?”, The Accounting Review, Vol. 89, No. 6, November, 2014, pp. 2181-2201.

Kachelmeier, S., Thornock, T., Williamson, M., “Communicated Values as Informal Controls: Promoting Quality While Undermining Productivity”, Contemporary Accounting Research, Forthcoming.

Kadous, K., Leiby, J., Peecher, M., “How Do Auditors Weight Informal Contrary Advice? The Joint Influence of Advisor Social Bond and Advice Justifiability”, The Accounting Review, Vol. 88, No. 6, November, 2013, pp. 2061-2087.

Kelly, K., Webb, A., Vance, T., “The Interactive Effects of Ex Post Subjectivity and Goal Difficulty on Performance”, Journal of Management Accounting Research, Forthcoming.

Klassen, K., Lisowsky, P., Mescall, D., “The Role of Auditors, Non-Auditors and Internal Tax Departments in Corporate Tax Aggressiveness”, The Accounting Review, Vol. 91, No. 1, January, 2016, pp. 179-205.

Klassen, K., Lisowsky, P., Mescall, D., “Transfer Pricing: Strategies, Practices, and Tax Minimization”, Contemporary Accounting Research, Forthcoming.

Koo, S., Wu, J., Yeung, P., “Earnings Attribution and Information Transfers”, Contemporary Accounting Research, Forthcoming.

Lennox, C., Lisowsky, P., Pittman, J., “Tax Aggressiveness and Accounting Fraud”, Journal of Accounting Research, Vol. 51, No. 4, 2013, pp. 739-778..

Li, W., “A Theory on the Discontinuity in Earnings Distributions”, Contemporary Accounting Research, Forthcoming.

Libby, R., Brown, T., “Financial Statement Disaggregation Decisions and Auditors’ Tolerance for Misstatement”, The Accounting Review, Vol. 88, No. 2, 2013, pp. 641-665.

Lisowsky, P., Robinson, L., Schmidt, A., “Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity?”, Journal of Accounting Research, Vol. 51, No. 3, June, 2013, pp. 583-629..

Louis, H., Sun, A., Urcan, O., “Do analysts sacrifice forecast accuracy for informativeness?”, Management Science, Vol. 59, 2013, pp. 1688–1708.

Louis, H., Urcan, O., “Agency conflicts, corporate payout policies, and direct benefits of conservative financial reporting to equity-holders”, Contemporary Accounting Research, Vol. 32, 2015, pp. 455-484.

Neuman, S., Omer, T., Thompson, A., “Determinants and Consequences of Tax Provider Choice in the Not-for-Profit Sector”, Contemporary Accounting Research, Vol. 32, No. 2, Summer, 2015.

Oltheten, E., Sougiannis, T., Travlos, N., Zarkos, S., “Greece in the Eurozone: Lessons from a Decade of Experience”, Quarterly Review of Economics and Finance, Vol. 53, No. 4, November, 2013, pp. 317-335 (Invited)..

Peecher, M., Solomon, I., Trotman, K., “Improving the Quality of Financial Reporting and External Audits by Rationalizing Financial-Statement Preparer and Auditor Accountability”, Accounting, Organizations and Society, Vol. 89, November, 2013, pp. 596-620.

Presslee, A., Vance, T., Webb, A., “The Effects of Reward Type on Employee Goal Setting, Goal Commitment and Performance”, The Accounting Review, Vol. 88, No. 5, September, 2013, pp. 1805-1831. Winner, Outstanding Management Accounting Manuscript Award at the 2011 American Accounting Associat

Silhan, P., “Income Smoothing from a Census X-12 Perspective”, Advances in Accounting, Vol. 30, No. 1, 2014, pp. 106-115.

Silhan, P., “Interfirm Differences in Earnings Variability: An Analysis of Fundamentals, Cash Flows and Accruals”, Accounting and Finance, Vol. 54, No. 4, December, 2014, pp. 1357-1379..

Stratopoulos, T., Vance, T., Zou, X., “Incentive Effects of Enterprise Systems on the Magnitude and Detectability of Reporting Manipulations”, International Journal of Accounting Information Systems, Vol. 14, 2013, pp. 39-57..

Trotman, K., Bauer, T., Humphreys, K., “Group Judgment and Decision Making in Auditing: Past and Future Research”, Accounting, Organizations and Society, Vol. 47, November, 2015, pp. 56-72 (Invited)..

Williamson, M., Webb, A., Zhang, Y., “Productivity-Target Difficulty, Target-Based Pay and Outside-the-box Thinking”, The Accounting Review, Vol. 88, No. 4, 2013, pp. 1433-1457.

Wright, W., “Client Business Models, Process Business Risks and the Risk of Material Misstatement of Revenue”, Accounting, Organizations and Society, Forthcoming.

Zhu, W., “Accruals and price crashes”, Review of Accounting Studies, Vol. 21, No. 2, 2016, pp. 349-399.