2026
Ahmed, A., Y. Li, A. McMartin, and N. Xu. 2026. The rise of machines: Algorithmic trading and stock price crash risk. Journal of Accounting, Auditing and Finance, forthcoming.
Docimo, W., and N. Xu. 2026. Ex ante litigation risk and audit firm hiring and retention. The Accounting Review, forthcoming.
Lerman, A., T. Steffen, and K. Zhang. 2026. Earnings conference calls and the SEC comment letter process. Management Science, forthcoming.
Weber, D., N. Xu, and K. Zhang. 2026. SEC scrutiny and corporate risk-taking. Journal of Accounting and Economics, forthcoming.
2025
Baloria, V., A. Lo, and S. Shu. 2025. Media exposure and corporate labor investment decisions. The Accounting Review 100 (3): 79-105.
Bastiaansen, I., A. Lerman, F. Murphy, and D. Vyas. 2025. Court disclosures of firms in Chapter 11 bankruptcy. Journal of Accounting Research 63 (1): 57-112.
Cao, S., G. Gong, Y. Kim, H. Shi, and A. Wang. 2025. Site visits and corporate investment efficiency. Management Science 71 (1): 635-658.
Chen, J., Y. Dou, S. Ryan, and Y. Zou. 2025. The Effect of the Current Expected Credit Loss Approach on Banks’ Lending during Stress Periods: Evidence from the COVID-19 Recession. The Accounting Review 100 (1): 113-138.
DePaul, A., F. Murphy, and M. Vernon. 2025. Tax havens and reputational costs. Journal of Accounting and Economics 79 (2-3): Article 101761.
Easton, P., S. Larocque, P. Mason, and S. Utke. 2025. Private equity fund reporting quality, external monitors, and third-party service providers. The Accounting Review 100 (3): 187-219.
Ege, M., D. Wang, and N. Xu. 2025. The consequences of reputation-damaging events for Big 4 auditors: Evidence from 110 cases with media coverage between 2007 and 2019. Review of Accounting Studies 30 (2): 2015-2070.
Hribar, P., T. Kravet, and T. Krupa. 2025. Earnings myopia and private equity takeovers. Review of Accounting Studies 30 (1): 994-1035.
King, Z., D. Lynch, B. Stomberg, and S. Utke. 2025. Does financial reporting for income tax expense affect the timeliness of goodwill impairments? Journal of Financial Reporting 10 (1): 45-71.
Krupa, N., J. Tucker, M. Zakota, and Y. Zhou. 2025. Lenders’ demand for consolidating financial statements from parent borrowers. Journal of Financial Reporting 10 (1): 73-100.
2024
Adams, T., and Y. Zhou. 2024. Inexperienced component auditors and the internal information asymmetry of multinational corporations. Journal of Accounting, Auditing and Finance 39 (4): 1200-1225.
Ahmed, A., D. Wang, and N. Xu. 2024. An empirical analysis of the effects of the Dodd-Frank Act on determinants of credit ratings. Journal of Business Finance and Accounting 51 (1-2): 363-397.
Bargeron, L., A. Bonaimé, W. Docimo, M. Feng, and S. Thomas. 2024. Voluntary disclosures regarding open market repurchase programs. Contemporary Accounting Research 41 (2): 1151-1185.
Borysoff, M. N., P. Mason, and S. Utke. 2024. Understanding private equity funds: A guide to private equity research in accounting. Journal of Financial Reporting 9 (1): 21-49.
Cici, G., P. Shane, and Y. S. Yang. 2024. Do buy-side analysts inform sell-side analyst research? Accounting and Finance 64 (1): 657-691.
Fang, L., J. Pittman, Y. Zhang, and Y. Zhao. 2024. Corporate monitoring and misreporting: The role of rules-based and principles-based accounting standards. Auditing: A Journal of Practice and Theory 43 (3): 107-137.
Gong, G., X. Jiang, and B. Xie. 2024. The use of cash flow metrics in CEO compensation and the design of loan contracts. Contemporary Accounting Research 41 (1): 2384-2416.
Green, D., E. Henry, C. McGovern, and G. Plesko. 2024. The demographics of the CAMT: Insights from tax return data. National Tax Journal 77 (2): 383-411.
Henry, E., G. Plesko, and C. Rawson. 2024. Geographic connections to China and insider trading at the start of the COVID-19 pandemic. Review of Accounting Studies 29 (1): 354-387.
Li, O. Z., S. Lusch, and F. Murphy. 2024. Tax planning through advanced tax rulings – An exploratory analysis using the Luxembourg tax leaks. European Accounting Review 33 (4): 1431-1465.
Tucker, J., Y. Zhou, and J. Zhu. 2024. Parent-only balance sheet information and credit risk assessments. Accounting Horizons 38 (3): 135-156.
Weber, J., M. Willenborg, B. Wu, and Y. S. Yang. 2024. IPO price formation and analyst coverage. Review of Accounting Studies 29 (4): 3788-3837.
Yang, Y. S., and C. Yung. 2024. Do analysts distribute negative opinions earlier? Journal of Financial Markets 67: Article 100856.
Zhou, Y., D. Weber, and C. Wen. 2024. Selection bias in audit firm tenure research. Review of Accounting Studies 29 (4): 3085-3129.
2023
Chen, W., P. Hribar, and S. Melessa. 2023. Standard error biases when using generated regressors in accounting research. Journal of Accounting Research 61 (2): 531-569.
Comiran, F., and S. J. Siriviriyakul. 2023. Detecting overproduction: Evidence from inventory write-down. Accounting and Finance 63 (3): 3351-3386.
Ham, C., Z. Kaplan, and S. Utke. 2023. Attention to dividends, inattention to earnings? Review of Accounting Studies 28 (1): 265-306.
Hinson, L, and S. Utke. 2023. Structural equation modeling in archival capital markets research: An empirical application to disclosure and cost of capital. Journal of Financial Reporting 8 (2): 87-130.
Jia, Y., X. Gao, and L. Fang. 2023. Managerial labor market mobility and corporate social responsibility. Journal of Management Accounting Research 35 (3): 101-120.
Khalil, S., M. Romney, and S. Utke. 2023. Does tax deductibility affect goodwill impairment decisions? Journal of the American Taxation Association 45 (2): 117-146.
Murphy, F. 2023. Foreign holding companies and the US taxation of foreign earnings: Evidence from TIRPA 2005. Contemporary Accounting Research 40 (1): 729-757.
Xu, N. 2023. Information coordination: Does preannouncement media coverage improve earnings expectations? Contemporary Accounting Research 40 (2): 1136-1175.
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.