Faculty Publications

2015

Ayers, B., C. Schwab, and S. Utke. 2015. Noncompliance with mandatory disclosure requirements: The magnitude and determinants of undisclosed permanently reinvested earnings. The Accounting Review 90 (1): 59-93.

Edwards, A., T. Kravet, and R. Wilson. 2015. Trapped cash and the profitability of foreign acquisitions. Contemporary Accounting Research, forthcoming.

Higgins, D., T. Omer, and J. Phillips. 2015. The influence of a firm’s business strategy on its tax aggressiveness. Contemporary Accounting Research 32 (2): 674-702.

Rice, S., D. Weber, B. Wu. 2015. Does SOX 404 have teeth? Consequences of the failure to report existing internal control weaknesses. The Accounting Review 90 (3): 1169-1200.

Ryan, S., J. Tucker, and Y. Zhou. 2015. Securitization and insider trading. The Accounting Review, forthcoming.

Willenborg, M., B. Wu, and Y. S. Yang. 2015. Issuer operating performance and IPO price formation. Journal of Accounting Research, forthcoming.

2014

Campbell, J., H. Chen, D. Dhaliwal, H. Lu, and L. Steele. 2014. The information content of mandatory risk factor disclosures in corporate filings. Review of Accounting Studies 19 (1): 396-455.

Dunbar, A., and D. Weber. 2013. What Influences Accounting Research? A Citations Based AnalysisIssues in Accounting Education 29 (1): 1-60.

Hribar, P., T. Kravet, and R. Wilson. 2014. A new measure of accounting quality. Review of Accounting Studies 19 (1): 506-538.

Jung, B., W.-J. Lee, and D. Weber. 2014. Financial reporting quality and labor investment efficiency. Contemporary Accounting Research 31 (4): 1047-1076.

Kravet, T. 2014. Accounting conservatism and managerial risk-taking: Corporate acquisitions. Journal of Accounting and Economics 57 (2): 218-240.

2013

Bryant-Kutcher, L., E. Peng, and D. Weber. 2013. Regulating the Timing of Disclosure: Insights from the Acceleration of 10-K Filing DatesJournal of Accounting and Public Policy 32 (6): 475-494.

Elliott, J., A. Ghosh, and E. Peltier. 2013. Pricing of Risky Initial Audit EngagementsAuditing: A Journal of Practice and Theory 32 (4): 1-24.

Jung, B., N. Soderstrom, and Y. S. Yang. 2013. Earnings Smoothing Activities of Firms to Manage Credit RatingsContemporary Accounting Research 30 (2): 645-676.

Kravet, T., and V. Muslu. 2013. Textual risk disclosures and investors’ risk perceptions. Review of Accounting Studies18 (4): 1088-1122.

Leone, A., S. Rice, J. Weber, and M. Willenborg. 2013. How Do Auditors Behave During Periods of Market Euphoria? The Case of Internet IPOsContemporary Accounting Research 30 (1): 182-214.

Plesko, G., and E. Toder. 2013. Changes in the Organization of Business Activity and Implications for Tax ReformNational Tax Journal 66 (4): 855-870.

2012

Abrantes-Metz, R., M. Kraten, A. Metz, and G. Seow. 2012. Libor Manipulation? Journal of Banking and Finance 36 (1): 136-150.

Bokulic, C., E. Henry, and Plesko, G.. 2012. Reconciling Global Financial Reporting with Domestic TaxationNational Tax Journal 65 (4): 933-960.

Dunbar, A., and S. Veliotis. 2012. Implicit Taxes in Conventional Preferred Stock: Evidence from the 2003 JGTRRA Dividend Tax ReductionJournal of the American Taxation Association 34 (1): 87-111.

Jung, B., P. Shane, and Y. S. Yang. 2012. Do Financial Analysts’ Long-Term Growth Forecasts Matter? Evidence from Stock Recommendations and Career OutcomesJournal of Accounting and Economics 53 (1-2): 55-76.

Jung, B., K. J. Sun, and Y. S. Yang. 2012. Do Financial Analysts Add Value by Facilitating More Effective Monitoring of Firms’ Activities? Journal of Accounting, Auditing and Finance 27 (1): 61-99.

Rice, S. 2012. Reputation and Uncertainty in Online Markets: An Experimental StudyInformation Systems Research 23 (2): 436-452.

Rice, S., and D. Weber. 2012. How Effective is Internal Control Reporting under SOX 404? Determinants of the (Non-)Disclosure of Existing Material WeaknessesJournal of Accounting Research 50 (3): 811-843.

Rosman, A., S. Biggs, and R. Hoskin. 2012. The Effects of Tacit Knowledge on Earnings Management Behavior in the Presence and Absence of Monitoring at Different Levels of Firm PerformanceBehavioral Research in Accounting 24 (1): 109-130.

2011

No Publications

2010

Bapna, R. C. Dellarocas, and S. Rice. 2010. Vertically Differentiated Simultaneous Vickrey Auctions: Theory and Experimental EvidenceManagement Science 56 (7): 1074-1092.

Coyne, M., S. Biggs and J. Rich. 2010. Priming/Reaction-Time Evidence of the Structure of Auditors’ Knowledge of Financial Statement ErrorsAuditing: A Journal of Practice and Theory 29 (1): 99-123.

Elliott, J., A. Ghosh, and D. Moon. 2010. Asymmetric Valuation of Sustained Growth by Bond- and Equity-HoldersReview of Accounting Studies 15 (4): 833-878.

2009

Badertscher, B., J. Phillips, M. Pincus, and S. Rego. 2009. Earnings Management Strategies and the Trade-Off between Tax Benefits and Detection Risk: To Conform or Not to Conform? The Accounting Review 84 (1): 63-97.

Carcello, J., A. Vanstraelen, and M. Willenborg. 2009. Rules Rather than Discretion in Audit Standards: Going-Concern Opinions in BelgiumThe Accounting Review 84 (5): 1395-1428.

Chan, K. C., K. C. J. Chan, G. Seow, and K. Tam. 2009. Ranking Accounting Journals Using Dissertation Citation Analysis: A Research NoteAccounting, Organizations and Society 34 (6-7): 875-885.

Gramling, L., and A. Rosman. 2009. The Ongoing Debate about the Impact of the 150-Hour Education Requirement on the Supply of Certified Public AccountantsIssues in Accounting Education 24 (4): 465-479.

Li, O., and D. Weber. 2009. Taxes and Ex-Dividend Day Returns: Evidence from REITsNational Tax Journal 62 (4): 657-676.

D. Weber 2009. Do Analysts and Investors Fully Appreciate the Implications of Book-Tax Differences for Future Earnings? Contemporary Accounting Research 26 (4): 1175-1206.

2008

Jacob, J., S. Rock, and D. Weber. 2008. Do Non-Investment Bank Analysts Make Better Earnings Forecasts? Journal of Accounting, Auditing and Finance 23 (1): 23-61.

Venkataraman, R., J. Weber, and M. Willenborg. 2008. Litigation Risk, Audit Quality, and Audit Fees: Evidence from Initial Public OfferingsThe Accounting Review 83 (5): 1315-1345.

Weber, J., M. Willenborg, and J. Zhang. 2008. Does Auditor Reputation Matter? The Case of KPMG Germany and ComROAD AGJournal of Accounting Research 46 (4): 941-972.