Selected Faculty Publications

2023

Adams, T., and Y. Zhou. 2023. Inexperienced component auditors and the internal information asymmetry of multinational corporations. Journal of Accounting, Auditing and Finance, forthcoming.

Chen, W., P. Hribar, and S. Melessa. 2023. Standard error biases when using generated regressors in accounting research. Journal of Accounting Research, forthcoming.

Comiran, F., and S. J. Siriviriyakul. 2023. Detecting overproduction: Evidence from inventory write-down. Accounting and Finance, forthcoming.

Ham, C., Z. Kaplan, and S. Utke. 2023. Attention to dividends, inattention to earnings? Review of Accounting Studies 28 (1): 265-306.

Henry, E., G. Plesko, and C. Rawson. 2023. Geographic connections to China and insider trading at the start of the COVID-19 pandemic. Review of Accounting Studies, forthcoming.

Khalil, S., M. Romney, and S. Utke. 2023. Does tax deductibility affect goodwill impairment decisions? Journal of the American Taxation Association, forthcoming.

Murphy, F. 2023. Foreign holding companies and the US taxation of foreign earnings: Evidence from TIRPA 2005. Contemporary Accounting Research, forthcoming.

Xu, N. 2023. Information coordination: Does preannouncement media coverage improve earnings expectations? Contemporary Accounting Research, forthcoming.

2022

Baloria, V. 2022. Political connections and accounting conservatism. The Accounting Review 97 (6): 45-66.

Chen, W., P. Hribar, and S. Melessa. 2022. On the use of residuals as dependent variables. Journal of Financial Reporting 7 (1): 69-83.

Chen, X., G. Gong, and S. Luo. 2022. Short interest and corporate investment: Evidence from supply chain partners. Contemporary Accounting Research 39 (2): 1455-1508.

Drake, K., N. Goldman, and F. Murphy. 2022. Foreign employment, income shifting, and tax uncertainty. The Accounting Review 97 (2): 183-212.

Green, D., E. Henry, S. Parsons, and G. Plesko. 2022. Incorporating financial statement information to improve forecasts of corporate taxable income. The Accounting Review 97 (7): 169-192.

Guo, F., L. Lisic, J. Pittman, T. Seidel, M. Zhou, and Y. Zhou. 2022. Fool me once, shame on you; fool me twice, shame on me: The long-term impact of Arthur Andersen’s demise on partners’ audit quality. Contemporary Accounting Research 39 (3): 1986-2022.

Ham, C., Z. Kaplan, and S. Utke. 2022. Attention to dividends, inattention to earnings? Review of Accounting Studies, forthcoming.

Henry, E., G. Plesko, and C. Rawson. 2022. Geographic connections to China and insider trading at the start of the COVID-19 pandemic. Review of Accounting Studies, forthcoming.

Luchs-Nuñez, J., G. Plesko, and S. Utke. 2022. Market and firm reaction to targeted tax benefits: Evidence from the Tax Reform Act of 1986. Journal of the American Taxation Association 44 (2): 115-136.

Mason, P., and S. Utke. 2022. Investor taxes and option prices. Journal of the American Taxation Association 44 (2): 77-96.

Zhou, Y. 2022. Proprietary costs and corporate lobbying against changes in mandatory disclosure. Management Science 68 (11): 8483-8505.

Zou, Y. 2022. Strategic entry decisions, accounting signals, and risk management disclosure. Contemporary Accounting Research 39 (4): 2338-2375.

2021

Campbell, J., J. D’Adduzio, J. Downes, and S. Utke. 2021. Do debt investors adjust financial statement ratios when financial statements fail to reflect economic substance? Evidence from cash flow hedges. Contemporary Accounting Research 38 (3): 2302-2350.

Chen, J., Y. Dou, and Y. Zou. 2021. Information externalities of SFAS 161: Evidence from supply chains. The Accounting Review 96 (4): 179-202.

Docimo, W., J. Gunn, C. Li, and P. Michas. 2021. Do foreign component auditors harm financial reporting quality? A subsidiary-level analysis of foreign component auditor use. Contemporary Accounting Research 38 (4): 3113-3145.

Gong, G., H. Qu, and I. Tarrant. 2021. Earnings forecasts and price efficiency after earnings realizations: Reduction in information asymmetry through learning from price. Contemporary Accounting Research 38 (1): 654-675.

Gong, G., J. Wang, and H. J. Lee. 2021. CEO employment contract horizon and financial reporting discretion. Journal of Management Accounting Research 33 (2): 75-108.

Greene, D., and G. Plesko. 2021. Taxes and firm size: A 40-year perspective. National Tax Journal 74 (4): 915-935.

Laplante, S., D. Lynch, and M. Vernon. 2021. Internal information quality and state tax planning. Contemporary Accounting Research 38 (4): 2589-2621.

Murphy, F., and J. Stekelberg. 2021. Taxes and the growth in mutual funds: Evidence from OBRA 93. Journal of Accounting and Public Policy 40 (3): Article 106859.

Ramalingegowda, S., S. Utke, and Y. Yu. 2021. Common institutional ownership and earnings management. Contemporary Accounting Research 38 (1): 208-241.

Siriviriyakul, S. J. 2021. An empirical assessment of real activities manipulation measures. Journal of Financial Reporting 6 (2): 111-128.

2020

Ahmed, A., Y. Li, and N. Xu. 2020. Tick size and financial reporting quality in small-cap firms: Evidence from a natural experiment. Journal of Accounting Research 58 (4): 869-914.

Gaertner, F., D. Lynch, and M. Vernon. 2020. The effects of the Tax Cuts and Jobs Act of 2017 on defined benefit pension contributions. Contemporary Accounting Research 37 (4): 1990-2019.

Lerman, A. 2020. Individual investors’ attention to accounting information: Evidence from online financial communities. Contemporary Accounting Research 37 (4): 2020-2057.

Mason, P., S. Utke, and B. Williams. 2020. Why pay our fair share? How perceived influence over laws affects tax evasion. Journal of the American Taxation Association 42 (1): 133-156.

Weber, D., and Y. S. Yang. 2020. The debt-equity choice when regulatory thresholds are based on equity values: Evidence from SOX 404. The Accounting Review 95 (2): 339-364.

2019

Brown, A., J. Dai, and E. Zur. 2019. Too busy or well-connected? Evidence from a shock to multiple directorships. The Accounting Review 94 (2): 83-104.

Gaver, J., and S. Utke. 2019. Audit quality and specialist tenure. The Accounting Review 94 (3): 113-147.

Guo, Y., B. Jung, and Y. S. Yang. 2019. On the nonlinear relation between product market competition and earnings quality. Accounting and Business Research 49 (7): 818-846.

Utke, S. 2019. The effect of shareholder-level taxes on organizational form and stock ownership: Evidence from equity carve-outs of master limited partnerships. The Accounting Review 94 (1): 327-351.

2018

Bochkay, K., R. Chychyla, S. Sankaraguruswamy, and M. Willenborg. 2018. Management disclosures of going-concern uncertainties: The case of initial public offerings. The Accounting Review 93 (6): 29-59.

Brochet, F., K. Kolev, and A. Lerman. 2018. Information transfer and conference calls. Review of Accounting Studies 23 (3): 907-957.

Brown, S., X. Tian, J. Tucker. 2018. The spillover effect of SEC comment letters on qualitative corporate disclosure: Evidence from the risk factor disclosure. Contemporary Accounting Research 35 (2): 622-656.

Chen, C.-W., D. Collins, T. Kravet, and R. Mergenthaler. 2018. Financial statement comparability and the efficiency of acquisition decisions. Contemporary Accounting Research 35 (1): 164-202.

Chen, W., P. Hribar, and S. Melessa. 2018. Incorrect inferences when using residuals as dependent variables. Journal of Accounting Research 56 (3): 751-796.

Henry, E., G. Plesko, and S. Utke. 2018. Tax policy and organizational form: Assessing the effects of the Tax Cuts and Jobs Act. National Tax Journal 71 (4): 635-660.

Kravet, T., S. McVay, and D. Weber. 2018. Costs and benefits of internal control audits: Evidence from M&A transactions. Review of Accounting Studies 23 (4): 1389-1423.

2017

Hussein, M., M. Kraten, G. Seow, K. Tam. 2017. Influences of culture on transfer price negotiation. International Journal of Accounting 52 (3): 227-237.

2016

Brown, S., and R. Knechel. 2016. Auditor-client compatibility and audit firm selection. Journal of Accounting Research 54 (3): 725-775.

Bushman, R., A. Lerman, and X. F. Zhang. 2016. The changing landscape of accrual accounting. Journal of Accounting Research 54 (1): 41-78.

Edwards, A., T. Kravet, and R. Wilson. 2016. Trapped cash and the profitability of foreign acquisitions. Contemporary Accounting Research 33 (1): 44-77.

Green, D., and G. Plesko. 2016. The relation between book and taxable income since the introduction of the Schedule M-3. National Tax Journal 69 (4): 763-783.

Jung, B., W.-J. Lee, and Y. S. Yang. 2016. The impact of dividend covenants on investment and operating performance. Journal of Business, Finance and Accounting 43 (3-4): 414-447.

Ryan, S., J. Tucker, and Y. Zhou. 2016. Securitization and insider trading. The Accounting Review 91 (2): 649-675.

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.

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.

Willenborg, M., B. Wu, and Y. S. Yang. 2015. Issuer operating performance and IPO price formation. Journal of Accounting Research 53 (5): 1109-1149.

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.

Battalio, R., A. Lerman, J. Livnat, and R. Mendenhall. 2012. Who, if anyone, reacts to accrual information? Journal of Accounting and Economics 53 (1-2): 205-224.

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.