Accounting Research

The Lundquist College of Business is proud to be home to research-productive and talented faculty members. 

Below is an ever-updating list of research citations highlighting the renowned scholars in our School of Accounting.

Guest, Nicholas, and Jaewoo Kim. "The Media Response to a Loss of Analyst Coverage." Review of Accounting Studies 29, no. 4: 3752-3787. https://doi.org/10.1007/s11142-023-09809-1. December 2024
Fan, Qintao, and Nicole Bastian Johnson. "Contest Schemes and Dynamic Incentive Provision." Management Science 70, no. 10: 7265-7282. https://doi.org/10.1287/mnsc.2022.00035. October 2024
Fan, Qintao, and Nicole Bastian Johnson. "Contest Schemes and Dynamic Incentive Provision." Management Science 70, no. 10: 7265-7282. https://doi.org/10.1287/mnsc.2022.00035. October 2024
Dutta, Sunil, and Qintao Fan. "Innovation Incentives and Competition for Corporate Resources." Review of Accounting Studies, forthcoming. October 2024
Abdulsalam, Khaled, Dane M. Christensen, Scott D. Graffin, and John Li. "Do Boards Reward and Punish CEOs Based on Employee Satisfaction Ratings?" Organization Science, forthcoming. https://doi.org/10.1287/orsc.2021.15818. September 2024
Kim, Jaewoo, Bryce Schonberger, Charles Wasley, and Yucheng (John) Yang. "Forecasting Market Volatility: The Role of Earnings Announcements." The Accounting Review 99, no. 4: 251-279. https://doi.org/10.2308/TAR-2021-0351. July 2024
Christensen, Dane M., Hengda Jin, Josh A. Lee, Suhas A. Sridharan, and Laura A. Wellman. "Corporate Political Activism and Information Transfers." The Accounting Review 99, no. 3: 87–113. https://doi.org/10.2308/TAR-2021-0254. May 2024
Christensen, Dane M., Hengda Jin, Joshua A. Lee, Suhas A. Sridharan, and Laura A. Wellman. "Corporate Political Activism and Information Transfers." The Accounting Review 99, no. 3: 87-113. https://doi.org/10.2308/TAR-2021-0254. May 2024
Fan, Qintao, David A. Guenther, and Kaishu Wu. "Fixed and Variable Tax Expense and the Cost of Equity Capital." Journal of American Taxation Association, forthcoming. https://doi.org/10.2308/JATA-2022-007. May 2024
Fan, Qintao, David A. Guenther, and Kaishu Wu. "Fixed and Variable Tax Expense and the Cost of Equity Capital." Journal of the American Taxation Association. https://doi.org/10.2308/JATA-2022-007, forthcoming. May 2024
Guenther, David A., Kyle Peterson, Jake Searcy, and Brian M. Williams. "How Useful are Tax Disclosures in Predicting Effective Tax Rates? A Machine Learning Approach." The Accounting Review 90, no. 5: 297-322. https://doi.org/10.2308/TAR-2021-0398. March 2024
Bradshaw, Mark T., Lian Fen Lee, and Kyle Peterson. "An Examination of The Listing of Analyst Coverage on Corporate Websites." The Accounting Review 99, no. 2: 57-84. https://doi.org/10.2308/TAR-2020-0149. March 2024
Fan, Qintao, Nicole Bastian Johnson, and Thomas Pfeiffer. "The Impact of Intrafirm Incentive Conflicts on the Interplay between Tax Incidence and Economic Efficiency." Contemporary Accounting Research 40, no. 4: 2173-2202. https://doi.org/10.1111/1911-3846.12871. December 2023
Fan, Qintao, Nicole Bastian Johnson, and Thomas Pfeiffer. "The Impact of Intrafirm Incentive Conflicts on the Interplay between Tax Incidence and Economic Efficiency." Contemporary Accounting Research 40, no. 4: 2173-2202. https://doi.org/10.1111/1911-3846.12871. December 2023
Carnes, Robert, Dane M. Christensen, and Paul Madsen. "Externalities of Financial Statement Fraud on the Incoming Accounting Labor Force." Journal of Accounting Research 61, no. 5: 1531-1589. https://doi.org/10.1111/1475-679X.12501. December 2023
Christensen, Dane M., Arthur Morris, Beverly R. Walther, and Laura A. Wellman. "Political Information Flow and Management Guidance." Review of Accounting Studies 28, no. 3: 1466-1499. https://doi.org/10.1007/s11142-022-09671-7. September 2023
Christensen, Dane M., Arthur Morris, Beverly R. Walther, and Laura A. Wellman. "Political Information Flow and Management Guidance." Review of Accounting Studies 28, no. 3: 1466-1499. https://doi.org/10.1007/s11142-022-09671-7. September 2023
Guenther, David A., Kyle Peterson, Jake Searcy, and Brian M. Williams. "How Useful Are Tax Disclosures in Predicting Effective Tax Rates? A Machine Learning Approach." The Accounting Review 90, no. 5: 297-322. https://doi.org/10.2308/TAR-2021-0398. September 2023
Campbell, John L., Dan S. Dhaliwal, Linda K. Krull, and Casey M. Schwab. "U.S. Multinational Corporations'' Foreign Cash Holdings: An Empirical Estimate and the Impact of the Tax Cuts and Jobs Act of 2017 on the Value of Foreign Cash." Review of Accounting Studies, conditionally accepted. May 2023
Badertscher, Brad A., Jaewoo Kim, William R. Kinney Jr., and Edward Owens. "Assurance Level Choice, CPA Fees, and Financial Reporting Benefits: Inferences from U.S. Private Firms." Journal of Accounting and Economics 75, no. 2-3: 101551. https://doi.org/10.1016/j.jacceco.2022.101551. April 2023
Kim, Jaewoo, Seyoung Park, Kyle Peterson, and Ryan Wilson. "Not Ready for Primetime: Financial Reporting Quality after SPAC Mergers." Management Science 68, no. 9: 7054-7064. https://doi.org/10.1287/mnsc.2022.4478. September 2022
Kim, Jaewoo, Seyoung Park, Kyle Peterson, and Ryan Wilson. "Not Ready for Primetime: Financial Reporting Quality after SPAC Mergers." Management Science 68, no. 9: 7054-7064. https://doi.org/10.1287/mnsc.2022.4478. September 2022
Brown, Jennifer L., K.C. Lin, Jared A. Moore, and Laura A. Wellman. "The Impact of Tax Policy Uncertainty on Forecasting." Journal of the American Taxation Association 44, no. 2: 7-33. https://doi.org/10.2308/JATA-19-014. September 2022
Unnava, H. Rao, and Sarah E. Nutter. "New Strategies for an Uncertain Future." AACSB Insights. August 2022
Christensen, Dane M., Hengda Jin, Suhas A. Sridharan, and Laura A. Wellman. "Hedging on the Hill: Does Political Hedging Reduce Firm Risk?" Management Science 68, no. 6: 4356-4379. https://doi.org/10.1287/mnsc.2021.4050. June 2022
Christensen, Dane M., Hengda Jin, Suhas A. Sridharan, and Laura A. Wellman. "Hedging on the Hill: Does Political Hedging Reduce Firm Risk?" Management Science 68, no. 6: 4356-4379. https://doi.org/10.1287/mnsc.2021.4050. June 2022
Christensen, Dane M., David G. Kenchington, and Rick Laux. "How Do Most Low ETR Firms Avoid Paying Taxes?" Review of Accounting Studies 27, no. 2: 570-606. https://doi.org/10.1007/s11142-021-09614-8. June 2022
Kim, Jaewoo, Sean T. McGuire, Steven Savoy, and Ryan Wilson. "Expected Economic Growth and Investment in Corporate Tax Planning." Review of Accounting Studies 27, no. 2: 745-778. https://doi.org/10.1007/s11142-021-09625-5. June 2022
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 97, no. 1: 147-175. https://doi.org/10.2308/TAR-2019-0506. January 2022
Pawliczek, Andrea, A. Nicole Skinner, and Laura A. Wellman. "A New Take on Voice: The Influence of Blackrock's 'Dear Ceo' Letters." Review of Accounting Studies 26, no. 3: 1088-1136. https://doi.org/10.1007/s11142-021-09603-x. September 2021
Stephan, Andrew P., Beverly R. Walther, and Laura A. Wellman. "Profiting from Connections: Do Politicians Receive Stock Tips from Brokerage Houses?" Journal of Accounting and Economics 72, no. 1. https://doi.org/10.1016/j.jacceco.2021.101401. August 2021
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 96, no. 3: 287-311. https://doi.org/10.2308/TAR-2018-0568. May 2021
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 43, no. 1: 27-50. https://doi.org/10.2308/jata-17-044. April 2021
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 43, no. 1: 27-50. https://doi.org/10.2308/jata-17-044. March 2021
Huang, Jing, Steven Matsunaga, and Z. Jay Wang. "The Role of Pension Business Benefits in Institutional Block Ownership and Corporate Governance." Contemporary Accounting Research 37, no. 4: 1959-1989. https://doi.org/10.1111/1911-3846.12587. December 2020
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 25, no. 4: 1410-1443. https://doi.org/10.1007/s11142-020-09538-9. December 2020
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
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
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
Huang, Jing, Linda Krull, and Rosemarie Ziedonis. "R&D Investments and Tax Incentives: The Role of Intra-Firm Cross-Border Collaboration." Contemporary Accounting Research 37, no. 4: 2523-2557. https://doi.org/10.1111/1911-3846.12588. January 2020
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
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
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
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
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
Nagar, Venky, Jordan Schoenfeld, and Laura Wellman. "The Effect of Economic Policy Uncertainty on Investor Information Asymmetry and Management Disclosures." Journal of Accounting and Economics 67, no. 1: 36-57 https://doi.org/10.1016/j.jacceco.2018.08.011. February 2019
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
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
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
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
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
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
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
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
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
Johnson, Nicole Bastian, Thomas Pfeiffer, and Georg Schneider. "Two-Stage Capital Budgeting, Capital Charge Rates, and Resource Constraints." Review of Accounting Studies 22, no. 2: 933-963. http://doi.org/10.1007/s11142-017-9405-3. May 2017
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
Wellman, Laura. "Mitigating Political Uncertainty." Review of Accounting Studies 22, no. 1: 217-250. https://doi.org/10.1007/s11142-016-9380-0. March 2017
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
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
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
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
Johnson, Nicole Bastian, and Thomas Pfeiffer. "Capital Budgeting and Divisional Performance Measurement." Foundations and Trends in Accounting 10, no. 1: 1-100. https://doi.org/10.1561/1400000038. June 2016
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
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
Johnson, Edward, Nicole Bastian Johnson, and Thomas Pfeiffer. "Dual Transfer Pricing with Internal and External Trade." Review of Accounting Studies 21, no. 1: 140-164. https://doi.org/10.1007/s11142-015-9343-x. January 2016
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
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
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
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
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
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
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
Brown, Jennifer L., Katharine Drake, and Laura Wellman. "The Benefits of a Relational Approach to Corporate Political Activity: Evidence from Political Contributions to Tax Policymakers." Journal of the American Taxation Association (American Accounting Association) 37, no. 1: 69-102. https://doi.org/10.2308/atax-50908. April 2015
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
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
King, R., and R. Graham. "Decision Usefulness of Whole-Asset Operating Lease Capitalizations." Advances in Accounting 29, no. 1: 60-73. https://doi.org/10.1016/j.adiac.2013.03.006. June 2013
Nutter, Sarah E., Lillian F. Mills, and Casey M. Schwab. "The Effect of Political Sensitivity and Power on Taxes: Evidence from Federal Contractors." The Accounting Review 88, no. 3: 977–1005. https://doi.org/10.2308/accr-50368. May 2013
Johnson, Nicole Bastian, Thomas Pfeiffer, and Georg Schneider. "Multistage Capital Budgeting for Shared Investments." Management Science 59, no. 5: 1213-1228. https://doi.org/10.1287/mnsc.1120.1598. May 2013
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
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
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
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
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
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
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
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
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
Nutter, Sarah E., and Anne M. Magro. "Evaluating the Strength of Evidence: How Experience Affects the Use of Analogical Reasoning and Configural Information Processing in Tax." The Accounting Review 87, no. 1: 291–312. https://doi.org/10.2308/accr-50368. January 2012
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
Johnson, Nicole Bastian. "Residual Income Compensation Plans and Deferred Taxes." Journal of Management Accounting Research 22, no. 1: 103-114. https://doi.org/10.2308/jmar.2010.22.1.103. December 2010
Aboody, David, Nicole Bastian Johnson, and Ron Kasznik. "Employee Stock Options and Future Firm Performance: Evidence from Option Repricings." Journal of Accounting and Economics 50, no. 1: 74-92. https://doi.org/10.1016/j.jacceco.2009.12.003. May 2010
Nutter, Sarah, E. "Fair Value Accounting: An Age-Old Debate." Journal of Law, Economics, and Policy 6, no. 2: 185–192. April 2010
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
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
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
Supplemental Module: International Accounting, Houghton Mifflin. May 2008
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
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
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
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
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
Johnson, Nicole Bastian. "Divisional Performance Measurement and Transfer Pricing for Intangible Assets." Review of Accounting Studies 11, no. 2-3: 339-365. https://doi.org/10.1007/s11142-006-9006-z. September 2006
Clement, Robin, Joseph Anthony, and Jamie Pratt. Study Guide for Finance Accounting: In an Economic Context, sixth edition, John Wiley and Sons Publishers. January 2006
Clement, Robin, Joseph H. Anthony, Floyd A. Beams, and S. Lowensohn. Advanced Accounting, ninth edition, Prentice-Hall. January 2006
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
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
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
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
King, R., R. Graham, and C. Morrill. "Decision Usefulness of Alternative Joint Venture Reporting Methods." Accounting Horizons 17, no. 2: 123-137. https://doi.org/10.2308/acch.2003.17.2.123. October 2003
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
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
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
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
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
King, R. and R. Graham. "Do Share Repurchases Harm Uninformed Shareholders?" Financial Practice and Education 10, no. 1: 11-16. November 2000
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
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://doi.org/10.1016/S0020-7063(00)00075-3. October 2000
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://doi.org/10.1111/1467-646X.00057. September 2000
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
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
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
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
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://doi.org/10.1016/S0748-5751(98)00003-7. December 1998
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
King, R., and J.C. Langli. "Accounting Diversity and Firm Valuation." The International Journal of Accounting 33, no. 5: 529-567. https://doi.org/10.1016/S0020-7063(98)90012-7. October 1998
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
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
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
Henney, Michele, and Michele Wingate. "An Examination of Cultural Influence on Auditing Environments." Research in Accounting Regulation Supplement 1: 129-148. January 1997
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
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
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
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, Connecticut: Jai Press Inc. January 1995
Morse, Dale. "Explaining the International Supply of Auditors." The International Journal of Accounting 28, no. 4: 347-355. December 1993
Henney, Michele, J. Karbens, and M. Wingate. "Cakes by Odette." Journal of Accounting Case Research 1: 1-47. January 1993
Gernon, Helen. "Discussion of An Investigation of the Reporting of Questionable Acts in an International Setting." Journal of Accounting Research 31: 104-110. https://doi.org/10.2307/2491166. January 1993
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
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
Morse, Dale, Averil Brent, and Earl K. Stice. "Short Interest: Explanations and Tests." Journal of Financial and Quantitative Analysis 25, no. 2: 273-289. https://doi.org/10.2307/2330829 April 1990
Morse, Dale, and Wayne Shaw. "Investing in Bankrupt Firms." Journal of Finance 43, no. 5: 1193-1206. https://doi.org/10.1111/j.1540-6261.1988.tb03964.x December 1988