Selected Faculty Publications


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, forthcoming.

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

Brown, A., J. Dai, and E. Zur. 2018. Too busy or well-connected? Evidence from a shock to multiple directorships. The Accounting Review, forthcoming.

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.

Gaver, J., and S. Utke. 2018. Audit quality and specialist tenure. The Accounting Review, forthcoming.

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, forthcoming.

Kravet, T., S. McVay, and D. Weber. 2018. Costs and benefits of internal control audits: Evidence from M&A transactions. Review of Accounting Studies, forthcoming.

Utke, S. 2018. The effect of shareholder-level taxes on organizational form and stock ownership: Evidence from equity carve-outs of master limited partnerships. The Accounting Review, forthcoming.


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


Brown, A. 2016. Institutional differences and international private debt markets: A test using mandatory IFRS adoption. Journal of Accounting Research 54 (3): 679-723.

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.


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.


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.


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.


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.