Current Research

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, Forthcoming.

Abdel-Khalik, A., Chen, P., “Growth in Financial Derivatives: The Public Policy and Accounting Incetives”, Journal of Accounting and Public Policy, Forthcoming.

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

Autrey, R., Bova, F., Soberman, D., “Organizational Structure and Gray Markets”, Marketing Science, Vol. 33, No. 6, 2014, pp. 849-870.

Autrey, R., Bova, F., Soberman, D., “When Gray is Good: Gray Markets and Market-Creating Investments”, Production and Operations Management, Vol. 24, No. 4, 2015, pp. 547-559.

Autrey, R., Sansing, R., “Licensing Intellectual Property with Self-Reported Outcomes”, Journal of Accounting, Auditing and Finance, Vol. 29, No. 3, July, 2014, pp. 260-277.

Bauer, A., “Tax Avoidance and the Implications of Weak Internal Controls”, Contemporary Accounting Research, Forthcoming.

Bauer, A., Macnaughton, A., Sen, A., “Income Splitting and “Kiddie Tax” Legislation: Evidence from Canada”, International Tax and Public Finance, Forthcoming.

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.

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 the Slippery Slope to Fraud”, Journal of Accounting Research, Forthcoming.

Chang, H., Donohoe, M., Sougiannis, T., “Do analysts understand the economic and reporting complexities of derivatives?”, Journal of Accounting and Economics, Forthcoming.

Chen, X., “Discussion of “Testing Strategy with Multiple Performance Measures: Evidence from a Balanced Scorecard at Store24” “, Journal of Management Accounting Research, Forthcoming.

Chen, X., Chen, S., Pan, F., Wang, Y., “Determinants and Consequences of Transfer Pricing Autonomy: An Empirical Investigation”, Journal of Management Accounting Research, Forthcoming.

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, Forthcoming.

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

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

Czerney, K., Schmidt, J., Thompson, A., “Does Auditor Explanatory Language in Unqualified Audit Reports Indicate Increased Financial Misstatement Risk?”, The Accounting Review, Forthcoming.

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.

Donohoe, M., Knechel, R., “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, Forthcoming.

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.

Dutta, S., Fan, Q., “Equilibrium Earnings Management and Managerial Compensation in a Multi-period Agency Setting”, Review of Accounting Studies, Vol. 19, No. 1, 2014.

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.

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

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

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.

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.

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, Forthcoming.

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.

Majors, T., “The Interaction of Communicating Measurement Uncertainty and the Dark Triad on Managers’ Reporting Decisions”, The Accounting Review, Forthcoming.

Neuman, S., Omer, T., Thompson, A., “Determinants and Consequences of Tax Provider Choice in the Not-for-Profit Sector”, Contemporary Accounting Research, Forthcoming.

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.

Trotman, K., Bauer, T., Humphreys, K., “Group Judgment and Decision Making in Auditing: Past and Future Research”, Accounting, Organizations and Society, Forthcoming.