Accounting Research

Dane Christensen
Christensen, Dane M., George Serafeim, and Anywhere Sikochi. "Why is Corporate Virtue in the Eye of the Beholder? The Case of ESG Ratings." The Accounting Review, forthcoming.
February 2021
Dane Christensen
Christensen, Dane M., Hengda Jin, Suhas Sridharan, and Laura Wellman. "Hedging on the Hill: Does Political Hedging Reduce Firm Risk?" Management Science, forthcoming.
December 2020
Dane Christensen
Christensen, Dane M., David Kenchington, and Rick Laux. "How Do Most Low ETR Firms Avoid Paying Taxes?" Review of Accounting Studies, forthcoming. http://doi.org/10.2139/ssrn.3740161.
November 2020
David Guenther
Guenther, David A., Kenneth Njoroge, and Brian M. Williams. "Allocation of Internal Cash Flow When Firms Pay Less Tax." The Accounting Review 95, no. 5: 185-210. https://doi.org/10.2308/accr-52623.
September 2020
Brady Twedt
Drake, Michael S., Peter R. Joos, Joseph Pacelli, and Brady J. Twedt. "Analyst Forecast Bundling." Management Science 66, no. 9: 4024-4046. https://doi.org/10.1287/mnsc.2019.3339.
September 2020
Ryan J. Wilson
Hepfer, Bradford F., Jaron H. Wilde, and Ryan J. Wilson. "Tax and Nontax Tradeoffs and Incentives in Income Shifting: Evidence from Shadow Insurers." The Accounting Review 95, no. 4: 219-262. https://doi.org/10.2308/accr-52657.
July 2020
Jaewoo Kim
Kim, Jaewoo, Michelle L. Nessa, and Ryan J. Wilson. "How Do Reductions in Foreign Country Corporate Tax Rates Affect U.S. Domestic Manufacturing Firms?" The Accounting Review, forthcoming. https://doi.org/10.2308/TAR-2018-0568.
June 2020
Linda Krull
De Simone, Lisa, Jing Huang, and Linda Krull. "R&D and the Rising Foreign Profitability of U.S. Multinational Corporations." The Accounting Review 95, no. 3: 177-204. https://doi.org/10.2308/accr-52620.
May 2020
Dane Christensen
Graffin, Scott, Tim Hubbard, Dane Christensen, and Eric Lee. "The Influence of CEO Risk Tolerance on Initial Pay Packages." Strategic Management Journal 41, no. 4: 788-811. https://doi.org/10.1002/smj.3112.
April 2020
David Guenther
Guenther, David A., Linda K. Krull, and Brian M. Williams. "Identifying Different Types of Tax Avoidance: Implications for Empirical Research." Journal of the American Taxation Association, forthcoming. https://doi.org/10.2308/jata-17-044.
February 2020
Linda Krull
Guenther, David A., Linda K. Krull, and Brian M. Williams. "Identifying Different Types of Tax Avoidance: Implications for Empirical Research." Journal of the American Taxation Association, forthcoming. https://doi.org/10.2308/jata-17-044.
February 2020
Linda Krull
Huang, Jing, Linda Krull, and Rosemarie Ziedonis. "R&D Investments and Tax Incentives: The Role of Intra-Firm Cross-Border Collaboration." Contemporary Accounting Research, forthcoming.
January 2020
Jaewoo Kim
Kim, Jaewoo, Bryce Schonberger, Charles Wasley, and Hunter Land. "Intertemporal Variation in the Information Content of Aggregate Earnings and Its Effect on the Aggregate Earnings-Return Relation." Review of Accounting Studies, forthcoming. https://doi.org/10.2139/ssrn.2746508.
January 2020
Ryan J. Wilson
Badertscher, Brad A., Sharon P. Katz, Sonja O. Rego, and Ryan J. Wilson. "Conforming Tax Avoidance and Capital Market Pressure." The Accounting Review 94: no. 6: 1-30. https://doi.org/10.2308/accr-52359.
November 2019
Brady Twedt
Bentley, Kathleen A., Thomas C. Omer, and Brady J. Twedt. "Does Business Strategy Impact a Firm’s Information Environment?" Journal of Accounting, Auditing, and Finance 34, no. 4: 563-587. https://doi.org/10.1177/0148558X17726893.
October 2019
Ryan J. Wilson
Kim, Jaewoo, Sean T. McGuire, Steven Savoy, and Ryan Wilson. "How Quickly Do Firms Adjust to Target Levels of Tax Avoidance?" Contemporary Accounting Research 36, no. 3: 1824-1860. https://doi.org/10.1111/1911-3846.12481.
September 2019
Jaewoo Kim
Kim, Jaewoo, Sean T. McGuire, Steven Savoy, and Ryan Wilson. "How Quickly Do Firms Adjust to Target Levels of Tax Avoidance?" Contemporary Accounting Research 36, no. 3: 1824-1860. https://doi.org/10.1111/1911-3846.12481.
September 2019
Angela Davis
Cutler, Joshua, Angela K. Davis, Kyle Peterson. "Disclosure and the Outcome of Securities Litigation." Review of Accounting Studies 24, no. 1: 230-263. https://doi.org/10.1007/s11142-018-9476-9.
March 2019
David Guenther
Guenther, David A., Ryan J. Wilson, and Kaishu Wu. "Tax Uncertainty and Incremental Tax Avoidance." The Accounting Review 94, no. 2: 229-247. https://doi.org/10.2308/accr-52194.
March 2019
Linda Krull
Blouin, Jennifer, Linda Krull, and Leslie Robinson. "A Festschrift in Honor of Harry Grubert Harry's Influence on The Research of Academic Accountants." National Tax Journal 72, no. 1: 215-236. https://doi.org/10.17310/ntj.2019.1.08.
March 2019
Kyle Peterson
Cutler, Joshua, Angela K. Davis, Kyle Peterson. "Disclosure and the Outcome of Securities Litigation." Review of Accounting Studies 24, no. 1: 230-263. https://doi.org/10.1007/s11142-018-9476-9.
March 2019
Ryan J. Wilson
Guenther, David A., Ryan J. Wilson, and Kaishu Wu. "Tax Uncertainty and Incremental Tax Avoidance." The Accounting Review 94, no. 2: 229-247. https://doi.org/10.2308/accr-52194.
March 2019
Brady Twedt
McMullin, Jeff L., and Brian P. Miller, and Brady J. Twedt. "Increased Mandated Disclosure Frequency and Price Formation: Evidence from the 8-K Expansion Regulation." Review of Accounting Studies 24, no. 1: 1-33. http://doi.org/10.1007/s11142-018-9462-2.
March 2019
Dane Christensen
Carnes, Robert R., Dane M. Christensen, and Phillip T. Lamoreaux. “Investor Demand for Internal Control Audits of Large U.S. Companies: Evidence from a Regulatory Exemption for M&A Transactions.” The Accounting Review 94, no. 1: 71-99. https://doi.org/10.2308/accr-52045.
January 2019
Qintao Fan
Fan, Qintao, and Wei Li. "Leading Indicator Variables and Managerial Incentives in a Dynamic Agency Setting." Review of Accounting Studies 23, no. 4: 1715-1753. https://doi.org/10.1007/s11142-018-9461-3.
December 2018
Nicole Bastian Johnson
Johnson, Nicole Bastian, Clemens Loeffler, and Thomas Pfeiffer. “An Evaluation of Alternative Market-Based Transfer Prices." Contemporary Accounting Research 35, no. 4: 1868-1887. https://doi.org/10.1111/1911-3846.12358.
December 2018
Dane Christensen
Christensen, Dane M., Keith L. Jones, and David G. Kenchington. "Gambling Attitudes and Financial Misreporting." Contemporary Accounting Research 35, no. 3: 1229-1261. https://doi.org/10.1111/1911-3846.12322.
September 2018
Ryan J. Wilson
Chen, Ciao-Wei, Bradford F. Hepfer, Phillip J. Quinn, and Ryan J. Wilson. "The Effect of Tax-Motivated Income Shifting on Information Asymmetry." Review of Accounting Studies 23, no. 3: 958-1004. https://doi.org/10.1007/s11142-018-9439-1.
September 2018
Ryan J. Wilson
Wilde, Jaron H., and Ryan J. Wilson. "Perspectives on Corporate Tax Planning." Journal of the American Taxation Association 40, no. 2: 63-81. https://doi.org/10.2308/atax-51993.
September 2018
Jaewoo Kim
Kim, Jaewoo. "Asymmetric Timely Loss Recognition, Adverse Shocks to External Capital, and Underinvestment: Evidence from the Collapse of the Junk Bond Market." Journal of Accounting and Economics 65, no. 1: 148-168. https://doi.org/10.1016/j.jacceco.2017.11.010.
February 2018