The School of Accounting at the Lundquist College of Business features several nationally renowned scholars. Below are a few selected publications from the senior accounting faculty. For the latest research from the department, visit the School of Accounting homepage.
Research Focus: Taxation
International Financial Reporting Editor, The Accounting Review
“Unintended Consequences of LIFO Repeal: The Case of the Oil Industry,” The Accounting Review, 2012 (Coauthor R. Sansing).
“How Do Cross-Country Differences in Corporate Tax Rates Affect Firm Value?” Journal of the American Taxation Association, 2012 (Coauthors L. Bryant-Kutcher and M. Jackson).
“The Effect of Tax-Exempt Investors and Risk on Stock Ownership and Expected Returns” The Accounting Review, 2010 (Coauthor R. Sansing).
“Fundamentals of Shareholder Tax Capitalization” Journal of Accounting and Economics, 2006 (Coauthor R. Sansing).
“Financial Reporting Environments and International Capital Mobility” Journal of Accounting Research, 2003 (Coauthor D. Young).
“Capital Gains Tax Rates and the Cost of Capital for Small Business: Evidence from the IPO ” Journal of Financial Economics, 1999 (Coauthor M. Willenborg).
“Financial Reporting, Tax Costs, and Book-Tax Conformity” Journal of Accounting and Economics, 1997 (Coauthor E. Maydew and S.E. Nutter).
Research Focus: Voluntary Disclosure, Corporate Governance, Executive Compensation
“Management Forecast Accuracy and CEO Turnover.” The Accounting Review, November 2012 (Coauthors S. Lee and C. W. Park).
“Determinants of CEO Pay: A Comparison of ExecuComp and Non-ExecuComp Firms” The Accounting Review, 2010 (Coauthors B. Cadman and S Klasa).
“The Impact of Conservatism on Management Quantitative Earnings Forecasts” Journal of Accounting and Economics, 2009 (Coauthors K.W. Hui and D. Morse).
“An Analysis of Insiders’ Use of Prepaid Variable Forward Transactions” Journal of Accounting Research, 2007 (Coauthors A. D. Jagolinzer and E. Yeung).
“The Effects of Financial Reporting Costs on the Use of Employee Stock Options” The Accounting Review, 1995.
“Disqualifying Dispositions of Incentive Stock Options: Tax Benefits vs. Financial Reporting Costs” Journal of Accounting Research, 1992 (Coauthors T. Shevlin and D. Shores).
Research Focus: Voluntary Disclosure, Earnings Management and Valuation
“Beyond the Numbers: Measuring the Information Content of Earnings Press Release Language” Contemporary Accounting Research, 2012 (Coauthors J. Piger and L. Sedor).
“Managers’ Use of Language across Alternative Disclosure Outlets: Earnings Press Releases versus MD&A” Contemporary Accounting Research, 2012 (Coauthor I. Tama-Sweet).
“Emphasis on Pro Forma versus GAAP Earnings in Quarterly Press Releases: Determinants, SEC Intervention and Market Reactions” The Accounting Review, 2005 (Coauthors R.M. Bowen and D.A. Matsumoto).
“The Value Relevance of Revenue for Internet Firms: Does Reporting Grossed-Up and Barter Revenue Make a Difference?” Journal of Accounting Research, 2002
“Do Conference Calls Affect Analysts’ Forecasts?” The Accounting Review, 2002 (Coauthors R.M. Bowen and D. A. Matsumoto).
Research Focus: Taxation
“Is U.S. Multinational Dividend Repatriation Policy Influenced by Reporting Incentives?” The Accounting Review, 2012 (Coauthors J. Blouin and L. Robinson).
“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, 2009 (with J. Blouin)
“Stock Options, R&D, and the R&D Tax Credit” The Accounting Review, 2008 (Coauthor J. Brown).
“Did the 2003 Tax Act Reduce the Cost of Equity Capital?” Journal of Accounting and Economics, 2007 (Coauthors D. Dhaliwal and O. Li).
“Divided Taxes and Implied Cost of Equity Capital” Journal of Accounting Research, 2005 (Coauthors D. Dhaliwal, O. Li, and W. Moser).
“Permanently Reinvested Foreign Earnings, Taxes, and Earnings Management” The Accounting Review, 2004.
Research Focus: Empirical Tax Research in Accounting
“A New Measure of Accounting Quality” Review of Accounting Studies, forthcoming (Coauthors P. Hribar and T. Kravet).
“Executive Compensation, Equity Risk Incentives, and Corporate Tax Aggressiveness” Journal of Accounting Research, 2012. (Coauthor S. Rego).
“Income Shifting by Chinese Domestic Firms” Journal of the American Taxation Association, 2012 (Coauthors T. Shevlin and T. Tang).
“Long-Term Tax Avoidance, Large Positive Book-tax Differences and Earning Persistence” The Accounting Review, 2012 (Coauthors B. Blaylock and T. Shevlin).
“An Examination of Corporate Tax Shelter Participants” (dissertation), The Accounting Review, 2009.
“Economic Consequences of Increasing the Conformity in Accounting for Uncertain Tax Benefits” Journal of Accounting and Economics, 2008 (Coauthors P. Frischmann and T. Shevlin).
“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, 2007 (Coauthors M. Oler and T. Shevlin).