Accounting Research

Dane Christensen
Christensen, Dane M., Arthur Morris, Beverly R. Walther, and Laura A. Wellman. "Political Information Flow and Management Guidance." Review of Accounting Studies, forthcoming. https://doi.org/10.1007/s11142-022-09671-7.
December 2022
Dane Christensen
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: 3975-4753. https://doi.org/10.1287/mnsc.2021.4050.
June 2022
Dane Christensen
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
Jaewoo Kim
Kim, Jaewoo, Seyoung Park, Kyle Peterson, and Ryan Wilson. "Not for Prime Time: Financial Reporting Quality After SPAC Mergers." Management Science, forthcoming. https://doi.org/10.1287/mnsc.2022.4478.
June 2022
Jaewoo Kim
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
Brady Twedt
Drake, Michael S., James R. Moon Jr., Brady J. Twedt, and James D. Warren. "Social Media Analysts and Sell-Side Analyst Research." Review of Accounting Studies, forthcoming. https://doi.org/10.1007/s11142-021-09645-1.
February 2022
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 97, no. 1: 147-175. https://doi.org/10.2308/TAR-2019-0506.
January 2022
Brady Twedt
Rees, Lynn, and Brady J. Twedt. "Political Bias in The Media’s Coverage of Firms’ Financial Reporting." The Accounting Review 97, no. 1: 389-411. https://doi.org/10.2308/TAR-2019-0516.
January 2022
Brady Twedt
Coleman, Braiden, Michael S. Drake, Joseph Pacelli, and Brady J. Twedt. "Brokerage Relationships and Analyst Forecasts: Evidence from the Protocol for Broker Recruiting." Review of Accounting Studies, forthcoming.
October 2021
Ryan J. Wilson
Kim, Jaewoo, Sean McGuire, Steven Savoy, and Ryan Wilson. "Expected Economic Growth and Investment in Corporate Tax Planning." Review of Accounting Studies, forthcoming. https://doi.org/10.1007/s11142-021-09625-5.
July 2021
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 96, no. 3: 287-311. https://doi.org/10.2308/TAR-2018-0568.
May 2021
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 96, no. 3: 287-311. https://doi.org/10.2308/TAR-2018-0568.
May 2021
Brady Twedt
Campbell, John L., Brady J. Twedt, and Benjamin C. Whipple. "Trading Prior to the Disclosure of Material Information: Evidence from Regulation Fair Disclosure Form 8-Ks." Contemporary Accounting Research 38, no. 1: 412-442. https://doi.org/10.1111/1911-3846.12610.
April 2021
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 43, no. 1: 27-50. https://doi.org/10.2308/jata-17-044.
March 2021
Steven Matsunaga
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
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 25, no. 4: 1410-1443. https://doi.org/10.1007/s11142-020-09538-9.
December 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
Linda Krull
De Simone, Lisa, Jingjing (Jing) Huang, and Linda K. 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 D., Timothy D. Hubbard, Dane M. Christensen, and Eric Y. 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
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
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