Accounting Research

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
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
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
David Guenther
Guenther, David A., Kenneth Njoroge, and Brian M. Williams. "Allocation of Internal Cash Flow When Firms Pay Less Tax." The Accounting Review, forthcoming. https://doi.org/10.2308/accr-52623.
October 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, N., C. Loeffler, and T. 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
Jaewoo Kim
Kim, Jaewoo, Kyeong Lee, and Erik Lie. "Dividend Stickiness, Debt Contracts, and Earnings Management." Contemporary Accounting Research 34, no. 4: 2022-2050. https://doi.org/10.1111/1911-3846.12349.
December 2017
Dane Christensen
Hubbard, Timothy D., Dane M. Christensen, and Scott D. Graffin. "Higher Highs and Lower Lows: The Role of Corporate Social Responsibility in CEO Dismissal." Strategic Management Journal 38, no. 11: 2255-2265. https://doi.org/10.1002/smj.2646.
November 2017
Kyle Peterson
Folsom, David, Paul Hribar, Richard D. Mergenthaler, and Kyle Peterson. "Principles-Based Standards and Earnings Attributes." Management Science 63, no. 8: 2592-2615. https://doi.org/10.1287/mnsc.2016.2465.
August 2017
Brady Twedt
Drake, Michael S., Jacob R. Thornock, and Brady J. Twedt. "The Internet as an Information Intermediary." Review of Accounting Studies 22, no. 2: 543-576. https://doi.org/10.1007/s11142-017-9395-1.
June 2017
Dane Christensen
Christensen, Dane M., Michael B. Mikhail, Beverly R. Walther, and Laura A. Wellman. "From K Street to Wall Street: Political Connections and Stock Recommendations." The Accounting Review 92, no. 3: 87-112. https://doi.org/10.2308/accr-51550.
May 2017
Nicole Bastian Johnson
Johnson, N., T. Pfeiffer, and G. Schneider “Two-Stage Capital Budgeting, Capital Charge Rates, and Resource Constraints.” Review of Accounting Studies 22, no. 2: 933-963. http://dx.doi.org/10.1007/s11142-017-9405-3.
May 2017
Ryan J. Wilson
Austin, Chelsea Rae, and Ryan J. Wilson "Tax Avoidance and Brand Equity." Journal of the American Taxation Association 39, no. 1: 67-93. https://doi.org/10.2308/atax-51634.
March 2017
David Guenther
Guenther, David A., Steven R. Matsunaga, and Brian M. Williams. "Is Tax Avoidance Related to Firm Risk?" The Accounting Review 92, no. 1: 115-136. https://doi.org/10.2308/accr-51408.
January 2017
Steven Matsunaga
Matsunaga, Steven, David Guenther, and Brian Williams. "Is Tax Avoidance Related to Firm Risk?" The Accounting Review 92, no. 1: 115-136. https://doi.org/10.2308/accr-51408.
January 2017
Qintao Fan
Dutta, Sunil, and Qintao Fan. "Earnings Management and Dynamic Incentives." Journal of Law, Finance, and Accounting 1, no. 2: 361-394. http://doi.org/10.1561/108.00000009.
December 2016
Kyle Peterson
Bradshaw, Mark T., Lian Fen Lee, and Kyle Peterson. "The Interactive Role of Difficulty and Incentives in Explaining the Annual Earnings Forecast Walkdown." The Accounting Review 91, no. 4: 995-1021. https://doi.org/10.2308/accr-51398.
July 2016
Nicole Bastian Johnson
Johnson, N., and T. Pfeiffer. "Capital Budgeting and Divisional Performance Measurement." Foundations and Trends in Accounting 10, no. 1: 1-100. https://dx.doi.org/10.1561/1400000038.
June 2016
Dane Christensen
Christensen, Dane M. "Corporate Accountability Reporting and High-Profile Misconduct." The Accounting Review 91, no. 2: 377-399. https://doi.org/10.2308/accr-51200.
March 2016
Ryan J. Wilson
Edwards, Alexander, Todd Kravet, and Ryan Wilson. "Trapped Cash and the Profitability of Foreign Acquisitions." Contemporary Accounting Research 33, no. 1: 44-77. https://doi.org/10.1111/1911-3846.12140.
March 2016
Angela Davis
Davis, Angela K., David A. Guenther, Linda K. Krull, and Brian M. Williams. "Do Socially Responsible Firms Pay More Taxes?"The Accounting Review 91, no. 1: 47-68. https://doi.org/10.2308/accr-51224.
January 2016
David Guenther
Davis, Angela K., David A. Guenther, Linda K. Krull, and Brian M. Williams. "Do Socially Responsible Firms Pay More Taxes?" The Accounting Review 91, no. 1: 47-68. https://doi.org/10.2308/accr-51224.
January 2016
Linda Krull
Davis, Angela K., David A. Guenther, Linda K. Krull, and Brian M. Williams. "Do Socially Responsible Firms Pay More Taxes?" The Accounting Review 91, no. 1: 47-68. https://doi.org/10.2308/accr-51224.
January 2016
Brady Twedt
Twedt, Brady. "Spreading the Word: Price Discovery and Newswire Dissemination of Management Earnings Guidance." The Accounting Review 91, no. 1: 317-346. https://doi.org/10.2308/accr-51129.
January 2016
Nicole Bastian Johnson
Johnson, N., E. Johnson, and T. Pfeiffer. "Dual Transfer Pricing with Internal and External Trade." Review of Accounting Studies 21, no. 1: 140-164. https://dx.doi.org/10.1007/s11142-015-9343-x.
January 2016
Kyle Peterson
Filzen, Joshua J., and Kyle Peterson. "Financial Statement Complexity and Meeting Analysts' Expectations." Contemporary Accounting Research 32, no. 4: 1560-1594. https://doi.org/10.1111/1911-3846.12135.
December 2015
Dane Christensen
Christensen, Dane M., Dan S. Dhaliwal, Steven Boivie, and Scott D. Graffin. "Top Management Conservatism and Corporate Risk Strategies: Evidence from Managers' Personal Political Orientation and Corporate Tax Avoidance." Strategic Management Journal 36, no. 12: 1918-1938. https://doi.org/10.1002/smj.2313.
December 2015
Kyle Peterson
Peterson, Kyle, Roy Schmardebeck, and T. Jeffrey Wilks. "The Earnings Quality and Information Processing Effects of Accounting Consistency." The Accounting Review 90, no. 6: 2483-2514. https://doi.org/10.2308/accr-51048.
November 2015
Angela Davis
Davis, Angela K., Weili Ge, Dawn Matsumoto, and Jenni Li Zhang. "The Effect of Manager-specific Optimism on the Tone of Earnings Conference Calls." Review of Accounting Studies 20, no. 2: 639-673. https://doi.org/10.1007/s11142-014-9309-4.
June 2015
Steven Matsunaga
Hui, Kai Wai, and Steven R. Matsunaga. "Are CEOs and CFOs Rewarded for Disclosure Quality?" The Accounting Review 90, no. 3: 1013-1047. https://doi.org/10.2308/accr-50885.
May 2015
Ryan J. Wilson
Cazier, Richard, Sonja Rego, Xiaoli Tian, and Ryan Wilson. "The Impact of Increased Disclosure Requirements and the Standardization of Accounting Practices on Earnings Management through the Reserve for Income Taxes." Review of Accounting Studies 20, no. 1: 436-469. https://doi.org/10.1007/s11142-014-9302-y.
March 2015
Brady Twedt
Rees, Lynn, Nathan Sharp, and Brady Twedt. "Who’s Heard on the Street? Determinants and Consequences of Financial Analyst Coverage in the Business Press." Review of Accounting Studies 20, no. 1: 173-209. https://doi.org/10.1007/s11142-014-9298-3.
March 2015
Brady Twedt
Drake, Michael S., Nicholas M. Guest, and Brady J. Twedt. "The Media and Mispricing: The Role of the Business Press in the Pricing of Accounting Information." The Accounting Review 89, no. 5: 1673-1701. https://doi.org/10.2308/accr-50757.
September 2014
Qintao Fan
Dutta, Sunil, and Qintao Fan. "Equilibrium Earnings Management and Managerial Compensation in a Multi-period Agency Setting." Review of Accounting Studies 19, no. 3: 1047-1077. https://doi.org/10.1007/s11142-014-9279-6.
September 2014
Ryan J. Wilson
McGuire, Sean T., Dechun Wang, and Ryan J. Wilson. "Dual Class Ownership and Tax Avoidance." The Accounting Review 89, no. 4: 1487-1516. https://doi.org/10.2308/accr-50718.
July 2014
Kyle Peterson
Caskey, Judson A., and Kyle Peterson. "Conservatism Measures That Control for the Effects of Economic Rents on Stock Returns." Review of Quantitative Finance and Accounting 42, no. 4: 731-756. https://doi.org/10.1007/s11156-013-0360-1.
May 2014
Ryan J. Wilson
Sikes, Stephanie A., Xiaoli Tian, and Ryan Wilson. "Poison Pills as Tax Loss Preservation Tool: Investor Reactions and Pricing of Deferred Tax Assets." Journal of Accounting and Economics 57, no. 2-3, 132-148. https://doi.org/10.1016/j.jacceco.2014.02.002.
April 2014
Ryan J. Wilson
Hribar, Paul, Todd Kravet, and Ryan Wilson. "A New Measure of Accounting Quality." Review of Accounting Studies 19, no. 1: 506-538. https://doi.org/10.1007/s11142-013-9253-8.
March 2014
Ray King
King, R., and R. Graham. "Decision Usefulness of Whole-Asset Operating Lease Capitalizations." Advances in Accounting, 29, no. 1: 60-73. https://dx.doi.org/10.1016/j.adiac.2013.03.006
June 2013
Nicole Bastian Johnson
Johnson, N., T. Pfeiffer, and G. Schneider. "Multistage Capital Budgeting for Shared Investments." Management Science 59, no. 5: 1213-1228. https://dx.doi.org/10.1287/mnsc.1120.1598.
May 2013
Steven Matsunaga
Lee, Sam, Steven R. Matsunaga, and Chul W. Park. "Management Forecast Accuracy and CEO Turnover." The Accounting Review 87, no. 6: 2095-2122. https://doi.org/10.2308/accr-50220.
November 2012
David Guenther
Bryant-Kutcher, Lisa A., David A. Guenther, and Mark Jackson. "How Do Cross-Country Differences in Corporate Tax Rates Affect Firm Value?" Journal of the American Taxation Association 34, no. 2: 1-17. https://doi.org/10.2308/atax-10207.
October 2012
Angela Davis
Davis, Angela K., and Isho Tama-Sweet. "Managers' Use of Language Across Alternative Disclosure Outlets: Earnings Press Releases versus MD&A." Contemporary Accounting Research 29, no. 3: 804-837. https://doi.org/10.1111/j.1911-3846.2011.01125.x.
September 2012
Angela Davis
Davis, Angela K., Jeremy M. Piger, and Lisa M. Sedor. "Beyond the Numbers: Measuring the Information Content of Earnings Press Release Language." Contemporary Accounting Research 29, no. 3: 845-868. https://doi.org/10.1111/j.1911-3846.2011.01130.x.
September 2012
David Guenther
Guenther, David A., and Richard C. Sansing. "Unintended Consequences of LIFO Repeal: The Case of the Oil Industry." The Accounting Review 87, no. 5: 1589-1602. https://doi.org/10.2308/accr-50194.
September 2012
Linda Krull
Blouin, Jennifer L., Linda K. Krull, and Leslie A. Robinson. "Is U.S. Multinational Dividend Repatriation Policy Influenced by Reporting Incentives?" The Accounting Review 87, no. 5: 1463-1491. https://doi.org/10.2308/accr-50193.
September 2012
Ryan J. Wilson
Rego, Sonja Olhoft, and Ryan Wilson. "Executive Compensation, Equity Risk Incentives, and Corporate Tax Aggressiveness." Journal of Accounting Research 50, no. 3: 775-810. https://doi.org/10.1111/j.1475-679X.2012.00438.x.
June 2012
Qintao Fan
Dutta, Sunil, and Qintao Fan. "Incentives for Innovation and Delegated versus Centralized Capital Budgeting." Journal of Accounting and Economics 53, no. 3: 592-611. https://doi.org/10.1016/j.jacceco.2012.01.003.
June 2012
Ryan J. Wilson
Shevlin, Terry, Tanya Y.H. Tang, and Ryan J. Wilson. "Income Shifting by Chinese Domestic Firms." Journal of the American Taxation Association 34, no. 1: 1-29. https://doi.org/10.2308/atax-10150.
April 2012
Kyle Peterson
Peterson, Kyle. "Accounting Complexity, Misreporting, and the Consequences of Misreporting. "Review of Accounting Studies 17, no. 1: 72-95. https://doi.org/10.1007/s11142-011-9164-5.
March 2012
Qintao Fan
Fan, Qintao, and Xiao-Jun Zhang. "Accounting Conservatism, Information Aggregation, and the Quality of Financial Reporting." Contemporary Accounting Research 29, no. 1: 38-56. https://doi.org/10.1111/j.1911-3846.2011.01069.x.
March 2012
Ryan J. Wilson
Bradley Blaylock, Terry Shevlin, and Ryan J. Wilson. "Tax Avoidance, Large Positive Book-Tax Differences, and Earning Persistence." The Accounting Review 87, no. 1: 91-120. https://doi.org/10.2308/accr-10158.
January 2012
Brady Twedt
Twedt, Brady, and Lynn Rees. "Reading Between the Lines: An Empirical Examination of Qualitative Attributes of Financial Analysts' Reports." Journal of Accounting and Public Policy 31, no. 1: 1-21. https://doi.org/10.1016/j.jaccpubpol.2011.10.010.
January 2012
Steven Matsunaga
Gore, Angela K., Steven Matsunaga, and P. Eric Yeung. "The Role of Technical Expertise in Firm Governance Structure: Evidence from Chief Financial Officer Contractual Incentives." Strategic Management Journal 32, no. 7: 771-786. https://doi.org/10.1002/smj.907.
July 2011
Brady Twedt
Rees, Lynn, and Brady Twedt. "The Stock Price Effects from Downward Earnings Guidance Versus Beating Analysts': Forecasts: Which Effect Dominates?." Accounting and Business Research 41, no. 2: 95-118. https://doi.org/10.1080/00014788.2011.550738.
May 2011
Nicole Bastian Johnson
Johnson, N. "Residual Income Compensation Plans and Deferred Taxes." Journal of Management Accounting Research 22, no. 1: 103-114. https://dx.doi.org/10.2308/jmar.2010.22.1.103.
December 2010
Nicole Bastian Johnson
Johnson, N., D. Aboody, and R. Kasznik. "Employee Stock Options and Future Firm Performance: Evidence From Option Repricings." Journal of Accounting and Economics 50, no. 1: 74-92. https://dx.doi.org/10.1016/j.jacceco.2009.12.003.
May 2010
Linda Krull
Blouin, Jennifer, and Linda Krull. "Bringing it Home: A Study of the Incentives Surrounding the Repatriation of Foreign Earnings under the American Jobs Creation Act of 2004." Journal of Accounting Research 47, no. 4: 1027-1059. https://doi.org/10.1111/j.1475-679X.2009.00342.x.
September 2009
Brady Twedt
Skousen, Christopher J., and Brady James Twedt. "Fraud Score Analysis in Emerging Markets." Cross Cultural Management: An International Journal 16, no. 3: 301-316. https://doi.org/10.1108/13527600910977373. Reprinted in The Korean Institute of Certified Public Accountants Monthly Journal and in IUP Journal of Corporate and Securities Law.
July 2009
Steven Matsunaga
Hui, Kai Wai, Steven Matsunaga, and Dale Morse. "The Impact of Conservatism on Management Quantitative Earnings Forecasts." Journal of Accounting and Economics 47, no. 3: 192-207. https://doi.org/10.1016/j.jacceco.2009.01.001.
June 2009
Ryan J. Wilson
Wilson, Ryan J. "An Examination of Corporate Tax Shelter Participants." The Accounting Review 84, no. 3: 969-999. https://doi.org/10.2308/accr.2009.84.3.969.
May 2009
Qintao Fan
Dutta, Sunil, and Qintao Fan. "Hurdle Rates and Project Development Efforts." The Accounting Review 84, no. 2: 405-432. https://doi.org/10.2308/accr.2009.84.2.405.
March 2009
Ryan J. Wilson
Frischmann, Peter J., Terry Shevlin, and Ryan Wilson. "Economic Consequences of Increasing the Conformity in Accounting for Uncertain Tax Benefits." Journal of Accounting and Economics 46, no. 2-3: 261-278. https://doi.org/10.1016/j.jacceco.2008.08.002.
December 2008
Michele Henney
Supplemental Module: International Accounting, Houghton Mifflin
May 2008
Linda Krull
Brown, Jennifer L., and Linda K. Krull. "Stock Options, R&D, and the R&D Tax Credit." The Accounting Review 83, no. 3: 705-734. https://doi.org/10.2308/accr.2008.83.3.705.
May 2008
Steven Matsunaga
Jagolinzer, Alan D., Steven R. Matsunaga, and P. Eric Yeung. "An Analysis of Insiders' Use of Prepaid Variable Forward Transactions." Journal of Accounting Research 45, no. 4: 1055-1079. https://doi.org/10.1111/j.1475-679X.2007.00260.x.
December 2007
Ryan J. Wilson
Oler, Mitchell, Terry Shevlin, and Ryan Wilson. "Examining Investor Expectations Concerning Tax Savings on the Repatriations of Foreign Earnings under the American Jobs Creation Act of 2004." Journal of the American Taxation Association 29, no. 2: 25-55. https://doi.org/10.2308/jata.2007.29.2.25.
September 2007
Linda Krull
Dhaliwal, Dan S., Merle M. Erickson, and Linda K. Krull. "Incremental Financing Decisions and Time-Series Variation in Personal Taxes on Equity Income." Journal of the American Taxation Association 29, no. 1: 1-26. https://doi.org/10.2308/jata.2007.29.1.1.
April 2007
Linda Krull
Dhaliwal, Dan, Linda Krull, and Oliver Zhen Li. "Did the 2003 Tax Act Reduce the Cost of Equity Capital?" Journal of Accounting and Economics 43, no. 1: 121-150. https://doi.org/10.1016/j.jacceco.2006.07.001.
March 2007
Qintao Fan
Fan, Qintao. "Earnings Management and Ownership Retention for Initial Public Offering Firms: Theory and Evidence." The Accounting Review 82, no. 1: 27-64. https://doi.org/10.2308/accr.2007.82.1.27.
January 2007
Nicole Bastian Johnson
Johnson, N. "Divisional Performance Measurement and Transfer Pricing for Intangible Assets." Review of Accounting Studies 11, no. 2-3: 339-365. https://dx.doi.org/10.1007/s11142-006-9006-z.
September 2006
Robin Clement
Clement, Robin, Joseph Anthony, and Jamie Pratt. Study Guide for Finance Accounting: In an Economic Context, 6th Edition, John Wiley and Sons Publishers.
January 2006
Robin Clement
Clement, Robin, Joseph H. Anthony, Floyd A. Beams, and S. Lowensohn. Advanced Accounting, 9th edition, Prentice-Hall.
January 2006
Linda Krull
Dhaliwal, Dan, Linda Krull, Oliver Zhen Li, and William Moser. "Dividend Taxes and Implied Cost of Equity Capital." Journal of Accounting Research 43, no. 5: 675-708. https://doi.org/10.1111/j.1475-679X.2005.00186.x.
December 2005
Angela Davis
Bowen, Robert M., Angela K. Davis, and Dawn A. Matsumoto. "Emphasis on Pro Forma versus GAAP Earnings in Quarterly Press Releases: Determinants, SEC Intervention, and Market Reaction." The Accounting Review 80, no. 4: 1011-1038. https://doi.org/10.2308/accr.2005.80.4.10111.
October 2005
Linda Krull
Krull, Linda K. "Permanently Reinvested Foreign Earnings, Taxes, and Earnings Management." The Accounting Review 79, no. 3: 745-767. https://doi.org/10.2308/accr.2004.79.3.745.
July 2004
David Guenther
Guenther, David A., and Richard C. Sansing. "The Valuation Relevance of Reversing Deferred Tax Liabilities." The Accounting Review 79, no. 2: 437-451. https://doi.org/10.2308/accr.2004.79.2.437.
April 2004
Ray King
King, R., R. Graham, and C. Morrill. "Decision Usefulness of Alternative Joint Venture Reporting Methods." Accounting Horizons, 17, no. 2: 123-137. https://dx.doi.org/10.2308/acch.2003.17.2.123
October 2003
David Guenther
Young, Danqing, and David A. Guenther, David A. "Financial Reporting Environments and International Capital Mobility." Journal of Accounting Research 41, no. 3: 553-579. https://doi.org/10.1111/1475-679X.00116.
June 2003
Angela Davis
Bowen, Robert M., Angela K. Davis, and Shivaram Rajgopal. "Determinants of Revenue Recognition Policies for Internet Firms." Contemporary Accounting Research 19, no. 4: 523-562. https://doi.org/10.1506/9728-4YG8-GC3L-FPFA.
October 2002
Angela Davis
Davis, Angela K. "The Value Relevance of Revenue for Internet Firms: Does Reporting Grossed-up and Barter Revenue Make a Difference?" Journal of Accounting Research 40, no. 2: 445-477. https://doi.org/10.1111/1475-679X.00056.
May 2002
Angela Davis
Robert M. Bowen, Angela Davis, and Dawn A. Matsumoto. "Do Conference Calls Affect Analysts’ Forecasts?" The Accounting Review 77, no. 2: 285-316. https://doi.org/10.2308/accr.2002.77.2.285.
April 2002
Steven Matsunaga
Matsunaga, Steven R., and Chul W. Park. "The Effect of Missing a Quarterly Earnings Benchmark on the CEO’s Annual Bonus." The Accounting Review 76, no. 3: 313-332. https://doi.org/10.2308/accr.2001.76.3.313.
July 2001
Ray King
King, R. and R. Graham. "Do Share Repurchases Harm Uninformed Shareholders?" Financial Practice and Education, 10, no. 1: 11-16.
November 2000
Ray King
King, R., and R. Graham. "Accounting Practices and Market Values: Evidence from Indonesia, Korea, Malaysia, the Philippines, Taiwan and Thailand." The International Journal of Accounting, 35, no. 4: 445-470. https://dx.doi.org/10.1016/S0020-7063(00)00075-3
October 2000
Steven Matsunaga
Hemmer, Thomas, Steven Matsunaga, and Terry Shevlin. "Reload Employee Stock Option Plans: Incentive Alignment of Rent Extraction." Journal of Accounting, Auditing and Finance 15, no. 4: 393-423. https://doi.org/10.1177/0148558X0001500402.
October 2000
Ray King
King, R. R. Graham, and J. Bailes. "The Value Relevance of Accounting Information during a Financial Crisis: Thailand and the 1997 Decline in the Value of the Bhat." Journal of International Financial Management & Accounting, 11, no. 2: 84-107. https://dx.doi.org/10.1111/1467-646X.00057
September 2000
David Guenther
Guenther, David A., and Danqing Young. "The Association between Financial Accounting Measures and Real Economic Activity: A Multinational Study." Journal of Accounting and Economics 29, no. 1: 53-72. https://doi.org/10.1016/S0165-4101(00)00013-6.
February 2000
David Guenther
Guenther, David A., and Richard C. Sansing. "Valuation of the Firm in the Presence of Temporary Book-Tax Differences: The Role of Deferred Tax Assets and Liabilities." The Accounting Review 75, no. 1: 1-12. https://doi.org/10.2308/accr.2000.75.1.1.
January 2000
David Guenther
Dhaliwal, Dan S., David A. Guenther, and Mark A. Trombley. "Inventory Accounting Methods and Earnings Price Ratios." Contemporary Accounting Research 16, no. 3: 419-436. https://doi.org/10.1111/j.1911-3846.1999.tb00589.x.
October 1999
David Guenther
Guenther, David A., and Michael Willenborg. "Capital Gains Tax Rates and the Cost of Capital for Small Business: Evidence from the IPO Market." Journal of Financial Economics 53, no. 3: 385-408. https://doi.org/10.1016/S0304-405X(99)00026-4.
September 1999
Helen Gernon
Gernon, Helen, Clive Emmanuel, and Sidney J. Gray. "An Approach to Teaching International Management Accounting and Control: Integrating Corporate Strategy, Organizational Structure and Culture." Journal of Accounting Education, 16, no. 1: 65-84. https://dx.doi.org/10.1016/S0748-5751(98)00003-7
December 1998
Ray King
King, R., and J.C. Langli. "Accounting Diversity and Firm Valuation." The International Journal of Accounting, 33, no. 5: 529-567. https://dx.doi.org/10.1016/S0020-7063(98)90012-7
October 1998
Steven Matsunaga
Hemmer, Thomas, Steven Matsunaga, and Terry Shevlin. "Optimal Exercise and the Cost of Granting Employee Stock options with a Reload Provision." Journal of Accounting Research 36, no. 2: 231-255. https://doi.org/10.2307/2491476.
October 1998
Michele Henney
Henney, Michele, L. Ann Martin, and Michele Wingate. "Should ACME Go Abroad?: An International Accounting Case." Issues in Accounting Education 12, no. 3: 613-628.
January 1998
Dale Morse
Morse, Dale, and Neil Fargher. "Quality Costs: Planning the Trade-Off Between Prevention and Appraisal Activities." Journal of Cost Management, 12, no. 1: 14-22.
December 1997
David Guenther
Guenther, David A., Edward L. Maydew, and Sarah E. Nutter. "Financial Reporting, Tax Costs, and Book-tax Conformity." Journal of Accounting and Economics 23, no. 3: 225-248. https://doi.org/10.1016/S0165-4101(97)00009-8.
November 1997
Michele Henney
Henney, Michele, and Michele Wingate. "An Examination of Cultural Influence on Auditing Environments." Research in Accounting Regulation, Supplement 1: 129-148.
January 1997
Steven Matsunaga
Hemmer, Thomas, Steven Matsunaga, and Terry Shevlin. "The Influence of Risk Diversification on the Early Exercise of Employee Stock Options by Executive Officers." Journal of Accounting and Economics 21, no. 1: 45-68. https://doi.org/10.1016/0165-4101(95)00411-4.
February 1996
Helen Gernon
Gernon, Helen, and R. S. Olusegun. "International Accounting Research: A Review of Its Ecology, Contending Theories and Methodologies." Journal of Accounting Literature, 14: 54-106.

December 1995
Helen Gernon
Gernon, Helen, and Kathleen R. Bindon. "The European Union: Regulation Moves Financial Reporting Toward Comparability." In Research in Accounting Regulation, edited by Gary John Previts, 23-47. Greenwich, CT: Jai Press Inc.
January 1995
Steven Matsunaga
Matsunaga, Steven R. "The Effects of Financial Reporting Costs on the Use of Employee Stock Options." The Accounting Review 70, no. 1: 1-26.
January 1995
Dale Morse
Morse, Dale. "Explaining the International Supply of Auditors." The International Journal of Accounting, 28, no. 4: 347-355.
December 1993
Helen Gernon
Gernon, Helen. "Discussion of An Investigation of the Reporting of Questionable Acts in an International Setting." Journal of Accounting Research, 31: 104-110. https://dx.doi.org/10.2307/2491166
January 1993
Michele Henney
Henney, Michele, J. Karbens, and M. Wingate. "Cakes by Odette." Journal of Accounting Case Research, Vol. 1, p. 41-47.
January 1993
Steven Matsunaga
Matsunaga, Steven, Terry Shevlin, and D. Shores. "Disqualifying Dispositions of Incentive Stock Options: Tax Benefits vs. Financial Reporting Costs." Journal of Accounting Research Supplement 30: 37-68. https://doi.org/10.2307/2491192.
January 1992
Dale Morse
Morse, Dale, Jens Stephen, and Earl K. Stice. "Earnings Announcements and the Convergence (or Divergence) of Beliefs." The Accounting Review, 66, no. 2: 376-388.
April 1991
Dale Morse
Morse, Dale, and Wayne Shaw. "Investing in Bankrupt Firms." Journal of Finance, 43, no. 5: 1193-1206. https://dx.doi.org/10.1111/j.1540-6261.1988.tb03964.x
December 1988
Ryan J. Wilson
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.