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W. Brooke Elliott

Professor of Accountancy and Ernst & Young Distinguished Professor in Accounting

All Publications

Articles in Journals

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

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

Elliott, W. 2015. Discussion of "Does Coordinated Presentation Help credit Analysts Identify Firm Characteristics?". Contemporary Accounting Research, 32: 528-533

Elliott, W., Hobson, J. , White, B. 2015. Earnings Metrics, Information Processing, and Price Efficiency in Laboratory Markets. Journal of Accounting Research, 53: 555-592

Elliott, W., Rennekamp, K., White, B. 2015. Does Concrete Language in Disclosures Increase Willingness to Invest? Review of Accounting Studies, 20: 839-865

Elliott, W., Jackson, K. , Peecher, M. , White, B. 2014. The Unintended Effect of Corporate Social Responsibility Performance on Investors' Estimates of Fundamental Value. The Accounting Review, 89: 275-302

Brown, N., Christensen, T., Elliott, W. 2012. The Timing of Quarterly "Pro Forma" Earnings Announcements. Journal of Business Finance and Accounting, 39: 315-359

Brown, N., Christensen, T., Elliott, W., Mergenthaler, R. 2012. Investor Sentiment and Pro Forma Earnings Disclosures. Journal of Accounting Research, 50: 1-40

Elliott, W., Hodge, F., Sedor, L. 2012. Using Online Video to Announce a Restatement: Influences on Investment Decisions and the Mediating Role of Trust. The Accounting Review, 87: 513-535

Elliott, W., Hobson, J. , Jackson, K. 2011. Disaggregating Management Earnings Forecasts to Reduce Investors' Susceptibility to Earnings Fixation. The Accounting Review, 86: 185-208

Elliott, W., Krische, S., Peecher, M. 2010. Expected Mispricing: The Joint Influence of Accounting Transparency and Investor Base. Journal of Accounting Research, 48: 343-381

Elliott, W., Hodge, F., Jackson, K. 2008. The Association between Nonprofessional Investors' Information Choices and Their Portfolio Returns. Contemporary Accounting Research, 25: 473-498

Elliott, W., Hodge, F., Kennedy, J., Pronk, M. 2007. Are M.B.A. Students a Good Proxy for Nonprofessional Investors? The Accounting Review, 82: 139-168

Elliott, W. 2006. Are Investors Influenced by Pro Forma Emphasis and Reconciliations in Earnings Announcements? The Accounting Review, 81: 113-133

Working Papers

Brown, N., Elliott, W., Wermers, R., White, R. 2014. Helpful Tool or Costly Distraction: Does Mobile Internet Technology Improve Market Quality


Elliott, W. 2012. Earnings Metrics, Motivated Reasoning and Market Efficiency, University of Iowa, Iowa City.

Elliott, W., Jackson, K. 2006. Sensitivity Disclosures in Financial Reporting: The Effect of Hypothetical Changes on Investors' Judgments, American Accounting Association ABO Research Conference, Portland.

Case Studies

Elliott, W., Bowen, B., Kennedy, J. 2002.'s Earnings Target. In Individual Case