Accounting

Faculty & Research

Intellectual Scholarship

Duke's accounting group produces high quality research that is published in top-tier academic journals. Many studies are co-authored among Fuqua Accounting Faculty, leveraging our topical and methodological diversity to provide important insights.

Our faculty produce research in a wide array of research topics using several paradigms.

2023, In Press and Forthcoming Publications

  • Xu Jiang, Chao Tang, and Gaoqing Zhang, Harmonized Accounting Standards and Investment Beauty Contests. The Accounting Review, forthcoming.

2022, In Press and Forthcoming Publications

  • Jonathan Glover and Hao Xue, Accounting Conservatism and Relational Contracting. Journal of Accounting and Economics.
  • Xu Jiang, Chandra Kanodia, and Gaoqing Zhang, Risk-Return Considerations in the Measurement and Reporting of Investment Expenditures. The Accounting Review, forthcoming.
  • Xu Jiang, Baohau Xin, and Yan Xiong, The Value of Mandatory Certification: A Real Effects Perspective. Journal of Accounting Research, forthcoming.
  • Preeti Choudhary, Kenneth Merley, and Katherine Schipper, The Costs of Waiving Audit Adjustments, Journal of Accounting Research.
  • Scott Dyreng, Martin Jacob, and Xu Jiang and Max Muller, Tax Avoidance and Tax Incidence. Contemporary Accounting Research, forthcoming.
  • Xu Jiang and Ying Xue, Morale, performance, and disclosure. Canadian Journal of Economics, forthcoming.
  • Scott Dyreng and Michelle Hanlon, Tax Avoidance and Multinational Firm Behavior. Chapter in “Global Goliaths” edited by Fritz Foley, James R. Hines, and David Wessel, forthcoming.
  • Scott Dyreng, Stephen A. Hillegeist, and Fernando Penalva, Future Performance Consequences of Earnings Management to Avoid Debt Covenant Violations. European Accounting Review, forthcoming.
  • Preeti Choudhary, Kenneth Merley, and Katherine Schipper, Immaterial Error Corrections and Financial Reporting Reliability, Contemporary Accounting Research.
  • Elia Ferracuti, Information Uncertainty And Organizational Design. Journal of Accounting and Economics.
  • Christine Cuny and Stephanie Cheng, and Hao Xue, Disclosure and Competition for Capital. Management Science, forthcoming.
  • Qi Chen, William J. Mayew, and Huihao Yan, Equity Analyst Social Interactions and Geographic Information Transmission. Review of Accounting Studies, forthcoming.
  • Eric He, Martin Jacob, Rahul Vashishtha, and Mohan Venkatachalam, Does Differential Taxation of Short-term Relative to Long-term Capital Gains Affect Long-term investment? Journal of Accounting and Economics, forthcoming.
  • Xu Jiang and Yan Xiong, Economic Consequences of Managerial Compensation Contract Disclosure. Journal of Accounting and Economics, forthcoming.

2021, In Press and Forthcoming Publications

  • Qi Chen, Katherine Schipper, and Ning Zhang, Measuring Accounting Asset Informativeness, The Accounting Review.
  • Hao Xue and Ronghuo Zheng, Word-of-Mouth Communication, Noise-driven Volatility, and Public Disclosure. Journal of Accounting and Economics.
  • Bin Li and Mohan Venkatachalam, Leveraging big data to study information dissemination of material firm events. Journal of Accounting Research, forthcoming.
  • Oliver Binz, William J. Mayew, and Suresh Nallareddy, Firms’ Response to Macroeconomic Estimation Errors. Journal of Accounting and Economics, forthcoming.
  • Suresh Nallareddy, Ethan Rouen, and Juan Carlos Serrato, Do Corporate Tax Cuts Increase Income Inequality? Tax Policy and the Economy, forthcoming.
  • Xu Jiang, Are Interim Performance Evaluations Optimal When the Evaluations Are Subject to Manipulation? Journal of Institutional and Theoretical Economics, forthcoming.
  • Xu Jiang and Baohua Xin, Financial Reporting Discretion, Managerial Myopia, and Investment Efficiency. The Accounting Review, forthcoming.
  • Robert Hills, Matthew Kubic, and William J. Mayew, State Sponsors of Terrorism Disclosure and SEC Financial Reporting Oversight. Journal of Accounting & Economics, forthcoming.
  • John Heater, Suresh Nallareddy, and Mohan Venkatachalam, Aggregate Accruals and Market Returns: The Role of Aggregate M&A Activity. Journal of Accounting & Economics, forthcoming.
  • Suresh Nallareddy, Robert Pozen and Shivaram Rajgopal, Consequences of More Frequent Reporting: The U.K. Experience. Journal of Law, Finance and Accounting, forthcoming.
  • Lawrence Glosten, Suresh Nallareddy, and Yuan Zou, ETF Activity and Informational Efficiency of Underlying Securities, Management Science, 2021.

2020, Publications

  • Hao Xue and Ronghuo Zheng, Team Incentives and Bonus Floors in Relational Contracts. The Accounting Review.
  • Bin Li, Gianfranco Siciliano, and Mohan Venkatachalam. Economic Consequences of IFRS Adoption: The Role of Changes in Disclosure Quality. Contemporary Accounting Research, forthcoming.
  • Matthew Kubic and Mohan Venkatachalam. Discussion of “Do Debt Investors Adjust Financial Statement Ratios when Financial Statements Fail to Reflect Economic Substance? Evidence from Cash Flow Hedges.” Contemporary Accounting Research, forthcoming.
  • Suresh Nallareddy, Mani Sethuraman, and Mohan Venkatachalam, Changes in accrual properties and operating environment: Implications for cash flow predictability. Journal of Accounting and Economics 69(2-3)
  • Suresh Nallareddy, Discussion of “ETFs and Information Transfer Across Firms.” Journal of Accounting and Economics 70 (2-3)
  • Urooj Khan, Suresh Nallareddy, and Ethan Rouen, The Role of Taxes in the Disconnect between Corporate Performance and Economic Growth,  Management Science, 2020.
  • Jonathan Glover and Hao Xue, Team Incentives and Bonus Floors in Relational Contracts, The Accounting Review, forthcoming.
  • William J. Mayew, Mani Sethuraman and Mohan Venkatachalam. 2020. Individual Analysts’ Stock Recommendations, Earnings Forecasts, and the Informativeness of Conference Call Question and Answer Sessions, The Accounting Review, in press. DOI: doi.org/10.2308/tar-2017-0226
  • Dikolli, Shane S., Thomas Keusch, William J. Mayew and Thomas D. Steffen. 2019. CEO Behavioral Integrity, Auditor Responses, and Firm Outcomes, The Accounting Review, in press. DOI: doi.org/10.2308/accr-52554
  • Qi Chen, Zeqiong Huang, Xu Jiang, Gaoqing Zhang and Yun Zhang, Asymmetric Reporting Timeliness and Informational Feedback, Management Science, forthcoming.
  • Scott Dyreng, Jeffrey L. Hoopes, Patrick Langetieg, and Jaron Wilde, Strategic Subsidiary Disclosure, Journal of Accounting Research 58(3)

2019, Publications

  • Preeti Choudhary, Kenneth Merley, and Katherine Schipper, Direct Measures of Auditors’ Quantitative Materiality Judgments: Properties, Determinants and Consequences for Audit Characteristics and Financial Reporting Reliability, Journal of Accounting Research.
  • Pingyang Gao and Xu Jiang, The Economic Consequences of Discrete Recognition and Continuous Measurement, Journal of Accounting and Economics, forthcoming.
  • Shane Dikolli, John Heater, William Mayew, and Mani Sethuraman, CFO co-option and CEO compensation, Management Science, 67(3).
  • Elia Ferracuti and Stephen Stubben, The Role of Financial Reporting in Resolving Uncertainty about Corporate Investment Opportunities, Journal of Accounting and Economics, forthcoming.
  • Karthik Balakrishnan, Rahul Vashishtha and Robert Verrecchia, Foreign competition for shares and the pricing of information asymmetry:  evidence from equity market liberalization,  Journal of Accounting and Economics, 67(1): 80-97.
  • Scott Dyreng, Michelle Hanlon, Edward L. Maydew, When Does Tax Avoidance Result in Tax Uncertainty? The Accounting Review 94(2).

2018, Publications

  • Pingyang Gao, Xu Jiang and Gaoqing Zhang, Firm Value and Market Liquidity around the Adoption of Common Accounting Standards,  Journal of Accounting and Economics, forthcoming.
  • Qi Chen, Xu Jiang and Yun Zhang, Does Audit Transparency Improve Audit Quality and Investment Efficiency?,  The Accounting Review, forthcoming.
  • Casey Dougal, Paul Gao, William Mayew, Chris Parsons, What’s in a (School) Name?  Racial Discrimination in Higher Education Bond Markets,  Journal of Financial Economics, forthcoming.
  • Pingyang Gao and Xu Jiang, Reporting Choices in the Shadow of Bank Runs,  Journal of Accounting and Economics, 65 (1): 85-108.
  • Alon Kalay, Suresh Nallareddy, and Gil Sadka, Uncertainty and Sectoral Shifts: The Interaction between Firm-Level and Aggregate-Level Shocks and Macroeconomic Activity, Management Science, 64(1): 1-493.

2017 Publications

  • Jessen Hobson, William Mayew, Mark Peecher and Mohan Venkatachalam, Improving Experienced Auditors’ Detection of Deception in CEO Narratives,  Journal of Accounting Research, 55(5):  1137-1166.
  • Qi Chen and Rahul Vashishtha, The effects of bank mergers on corporate information disclsoure,  Journal of Accounting and Economics, 64(1): 56-77.
  • Qi Chen, Tracy Lewis, Katherine Schipper, Yun Zhang, Uniform vs. Discretionary Regimes in Reporting Information with Unverifiable Precision and a Coordination Role,  Journal of Accounting Research 55(1): 153-196.
  • Scott Dyreng, Michelle Hanlon, Ed Maydew and Jake Thornock, Changes in Corporate Effective Tax Rates Over the Past Twenty-Five Years, Journal of Financial Economics 124(3): 441-463
  • Scott Dyreng, Rahul Vashishtha and Joe Weber, Direct Evidence on the Informational Properties of Earnings in Loan Contracts, Journal of Accounting Research 55(2): 371-406.
  • Suresh Nallareddy and Maria Ogneva, Accrual Quality, Skill, and the Cross-Section of Mutual Fund Returns, Review of Accounting Studies, 22(2): 503-542.
  • Xu Jiang and Ming Yang, Properties of Optimal Accounting Rules in a Signaling Game, Journal of Accounting and Economics, 63(2-3): 499-512.
  • Suresh Nallareddy and Maria Ogneva, Predicting Restatements in Macroeconomic Indicators using Accounting Information, The Accounting Review 92(2): 151-182.
  • Shane Dikolli, Viktoria Diser, Christian Hofmann, and Thomas Pfeiffer, CEO Power and Relative Performance Evaluation, In Press, Contemporary Accounting Research.

2016 Publications                                                                      

  • Xu Jiang,  Biases in Accounting and Non-Accounting Information: Substitutes or Complements,  Journal of Accounting Research 54(5): 1297-1330
  • Scott Dyreng, Jeffrey Hoopes, and Jaron Wilde, Public Pressure and Corporate Tax Behavior, Journal of Accounting Research 54(1) 147-185.
  • Scott Dyreng and Kevin Markle, The Effect of Financial Constraints on Income Shifting by U.S. Multinationals, The Accounting Review 91(6): 1601-1627.
  • Judee Burgoon, William Mayew, et al.  Which Spoken Language Markers Identify Deception in High-Stakes Settings?  Evidence From Earnings Conference Calls, Journal of Language and Social Psychology  35(2): 123-157.

2015 Publications

  • Qi Chen, Shane Dikolli, and Wei Jiang, Career-risk Concerns, Information Effort, and Optimal Pay-for-Performance Sensitivity, Journal of Management Accounting Research 27(2): 165-195.
  • William Mayew, Mani Sethuraman, and Mohan Venkatachalam, MD&A Disclosure and the Firm’s Ability to Continue as a Going Concern, The Accounting Review 90 (4): 1621-1651.
  • Justin Hopkins, Ed Maydew, and Mohan Venkatachalam, Corporate General Counsel and Financial Reporting Quality, Management Science 61(1): 129-145.
  • Chandra Throckmorton, William Mayew, Mohan Venkatachalam and Leslie Collins. Fraud Detection Using Vocal, Linguistic, and Financial Cues, Decision Support Systems 74: 78-87.
  • Scott Dyreng, Bradley Lindsey, Kevin Markle, Douglas Shackelford, The effect of tax and nontax country characteristics on the global equity supply chains of U.S. multinationals, Journal of Accounting and Economics 59(2-3): 182-202.
  • Xu Jiang, Radhika Lunawat and Brian Shapiro, The Impact of Financial Histories on Individuals and Society:  A Replication and Extension of Berg et al. (1995), Research in Experimental Economics 18: 95-135.

2014 Publications

  • Bin Li, Shivaram Rajgopal, and Mohan Venkatachalam, R2 and Idiosyncratic Risk are not Interchangeable, The Accounting Review 89(6): 2261-2295.
  • Robert Bowen, Shivaram Rajgopal, and Mohan Venkatachalam, Is Warren Buffett’s Commentary on Accounting, Governance, and Investing Practices Reflected in the Investment Decisions and Subsequent Influence of Berkshire Hathaway? The Accounting Review 89(5): 160-1644.
  • Rindy Anderson, Casey Klofstad, William Mayew, and Mohan Venkatachalam, Vocal Fry May Undermine the Success of Young Women in the Labor Market, PloS One 9 (5): e97506.
  • Rahul Vashishtha, The Role of Bank Monitoring in Borrowers’ Discretionary Disclosure: Evidence from Covenant Violations, Journal of Accounting and Economics 57(2-3): 176-195.
  • Frank Ecker and Katherine Schipper, Discussion of Mohanram:  Analysts’ cash flow forecasts and the decline of the accruals anomaly, and Radhakrishnan/Wu:  Analysts’ cash flow forecasts and accruals mispricing, Contemporary Accounting Research 31(4): 1171-1190.
  • Frank Ecker, Information Precision and Long-Run Performance of IPOs, Contemporary Accounting Research 31(3): 876-910.
  • Qi Chen, Zeqiong Huang, Yun Zhang, The Effects of Public Information with Asymmetrically Informed Short-horizon Investors, Journal of Accounting Research 52(3): 635-669.
  • Shane Dikolli, William Mayew, and DJ Nanda, CEO Tenure and the Performance-Turnover Relation, Review of Accounting Studies 19(1): 281-327.
  • Dirk Black, Shane Dikolli, and Scott Dyreng, CEO Pay-for-Complexity and the Risk of Managerial Diversion from Multinational Diversification, Contemporary Accounting Research 31(1): 103-135.

2013 Publications

  • Brian Bratten, Preeti Choudhary, and Katherine Schipper, Evidence that Market Participants Assess Recognized and Disclosed Items Similarly when Reliability is not an Issue, The Accounting Review 88(4): 1179-1210.
  • Shane Dikolli, Susan Kulp, and Karen Sedatole, The Use of Contract Adjustments to Lengthen the CEO Horizon in the Presence of Internal and External Monitoring, Journal of Management Accounting Research 25(1): 199-229.
  • William Mayew, Reassessing the Association Between Facial Structure and Baseball Performance: A Comment on Tsujimura and Banissy (2013), Biology Letters 9(5): 20130538
  • Scott Dyreng, Bradley Lindsey and Jacob Thornock, Exploring the Role Delaware Plays as a Domestic Tax Haven, Journal of Financial Economics 108(3): 751–772.
  • William Mayew, Christopher Parsons and Mohan Venkatachalam, Voice Pitch and the Labor Market Sucess of Male Chief Executive Officers, Evolution and Human Behavior 34 (4): 243-248.
  • William Mayew, Nate Sharp, and Mohan Venkatachalam, Using Earnings Conference Calls to Identify Analysts with Superior Private Information, Review of Accounting Studies 18 (2): 386-413.
  • Shane Dikolli, Harry Evans III, Jeffrey Hales, Michael Matjka, David Moser, and Michael Williamson, Testing Analytical Models Using Archival or Experimental Methods, Accounting Horizons 27(1): 129‐139.
  • Shane Dikolli, Christian Hofmann, and Thomas Pfeiffer, Relative Performance Evaluation and Peer-Performance Summarization Errors, Review of Accounting Studies 18(1): 34-65.
  • Leslie Hodder, Patrick Hopkins and Katherine Schipper, Fair Value Measurement in Financial Reporting, Foundations and Trends in Accounting 8 (3): 143-270.

2012 Publications

  • Qi Chen, Xiao Chen, Katherine Schipper, Yongxin Xu, and Jian Xue, The Sensitivity of Corporate Cash Holdings to Corporate Governance, Review of Financial Studies 25 (12): 3610-3644.
  • Scott Dyreng, William Mayew, and Chris Williams, Religious Social Norms and Corporate Financial Reporting, Journal of Business Finance and Accounting 39 (7-8): 845-875.
  • Dirk Black, Ervin Black, Theodore Christensen, and William Heninger, Has the Regulation of Pro Forma Reporting in the U.S. Changed Investors’ Perceptions of Pro Forma Earnings Disclosures?, Journal of Business Finance and Accounting 39(7-8), p. 876-904.
  • William Mayew and Mohan Venkatachalam, Speech Analysis in Financial Markets, Forthcoming, Foundations and Trends in Accounting 7 (2): 73-130.
  • Ross Jennings, Connie Weaver, and William Mayew, The Extent of Implicit Taxes at the Corporate Level and the Effect of TRA86, Contemporary Accouning Research 29 (4): 1021-1059
  • Scott Dyreng, Michelle Hanlon, and Edward Maydew, Where Do Firms Manage Earnings?, Review of Accounting Studies 17(3): 649-687.
  • Jessen Hobson, William Mayew and Mohan Venkatachalam, Analyzing Speech to Detect Financial Misreporting, Journal of Accounting Research 50: 349-392.
  • Neil Bhattacharya, Frank Ecker, Per Olsson, and Katherine Schipper, Direct and Mediated Associations among Earnings Quality, Informaton Quality, Information Asymmetry, and the Cost of Equity, The Accounting Review 87: 449-482.
  • Daniel Taylor, Shivaram Rajgopal and Mohan Venkatachalam, Frictions in the Labor Market: The Role of Talent Agents in CEO Compensation, Contemporary Accounting Research 29: 119-151.
  • William Mayew and Mohan Venkatachalam, The Power of Voice: Managerial Affective States and Future Firm Performance, Journal of Finance LXVII: 1-43.
  • James Leisenring, Thomas Linsmeier, Katherine Schipper and Edward Trott, Business Model (Intent)-Based Accounting, Accounting and Business Research 42 (3): 329-344.

2011 Publications

  • Yonca Ertimur, Volkan Muslu and Frank Zhang, Why are Recommendations Optimistic? Evidence from Analysts’ Coverage Initiations, Review of Accounting Studies 16: 679-718.
  • Yonca Ertimur, Fabrizio Ferri and Volkan Muslu, Shareholder Activism and CEO Pay, Review of Financial Studies 24: 535-592.
  • Qi Chen, Thomas Hemmer and Yun Zhang, On the Use of Loose Monitoring in Agencies, Review of Accounting Studies 16: 328-354.
  • Irene Kim and Mohan Venkatachalam, Are Sin Firms Paying the Price for Accounting Sins?, Forthcoming, Journal of Accounting, Auditing and Finance 26: 415-442.
  • Shivaram Rajgopal and Mohan Venkatachalam, Financial Reporting Quality and Idiosyncratic Volatility, Journal of Accounting and Economics 51:1-20.
  • Yonca Ertimur, William Mayew and Steve Stubben, Analyst Reputation and the Issuance of Disaggregated Earnings Forecasts to I/B/E/S, Review of Accounting Studies 16:29-58.

2010 Publications

  • Scott Dyreng, Michelle Hanlon, and Edward Maydew. The Effects of Executives on Corporate Tax Avoidance, The Accounting Review 85: 1163-1189.
  • Romana Autrey, Shane Dikolli, and Paul Newman, Performance Measure Aggregation, Career Incentives, and Explicit Incentives, Journal of Management Accounting Research 22:115-131.
  • Yonca Ertimur, Fabrizio Ferri and Steve Stubben, Board of Directors’ Responsiveness to Shareholders: Evidence from Shareholder Proposals, Journal of Corporate Finance 16: 53-72.
  • Qi Chen, Brian Mittendorf and Yun Zhang, Endogenous Accounting Bias when Decision Making and Control Interact, Contemporary Accounting Research 27(4): 1-29.
  • Qi Chen, Itay Goldstein and Wei Jiang, Payoff Complementarities and Financial Fragility: Evidence from Mutual Fund Outflows, Journal of Financial Economics 97: 239-262.
  • Jennifer Blouin, Cristi Gleason, Lillian Mills, and Stephanie Sikes, Pre-empting Disclosure? Firms’ Decisions Prior to FIN 48, The Accounting Review, 85(3): 791-815.
  • John Robinson, Stephanie Sikes, and Connie Weaver, Performance Measurement of Corporate Tax Departments, The Accounting Review, 85(3): 1035-1064.
  • Richard Frankel, William Mayew, and Yan Sun, Do Pennies Matter? Investor Relations Consequences of Small Negative Earnings Surprises, Review of Accounting Studies, 15 (1): 220-242.
  •  Katherine Schipper, How Can We Measure the Costs and Benefits of Changes in Corporate Reporting Regulation?, Accounting and Business Research 40 (3): 309-327.

2009 Publications

  • Stickney, Clyde, Roman Weil, Katherine Schipper, and Jennifer Francis. Financial Accounting: An Introduction to Concepts, Methods and Uses (13th edition). South-Western Cengage Learning.
  • Scott Dyreng and Bradley Lindsey. Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms’ Tax Rates, Journal of Accounting Research, Vol. 47 No. 5 (December 2009): 1283-1316.
  • Shane Dikolli, Christian Hofmann, and Susan Kulp, Interrelated Performance Measures, Interactive Effort, and Incentive Weights, Journal of Management Accounting Research, 21: 125-149.
  • Shane Dikolli, Susan Kulp and Karen Sedatole, Transient Institutional Investors and CEO Contracting, The Accounting Review, Vol. 84, No.3 (May 2009): 737-770.
  • Preeti Choudhary, Shivaram Rajgopal and Mohan Venkatachalam, Accelerated Vesting of Employee Stock Options in Anticipation of FAS123-R, Journal of Accounting Research, Vol. 47, No.1 (March 2009):105-146.

2008 Publications

  • Qi Chen, Itay Goldstein and Wei Jiang, Directors’ Ownership in the U.S. Mutual Fund Industry, Journal of Finance, Vol. 63, No. 6 (December 2008): 2629-2677.
  • Jennifer Francis, Per Olsson, and Katherine Schipper, Earnings Quality , Foundations and Trends® in Accounting , Vol. 1, No. 4: 259-340.
  • Per Olsson, Discussion of “Inventory Policy, Accruals Quality and Information Risk, Review of Accounting Studies, Vol. 13, No. 2-3 (September 2008): 411-417.
  • Robert Bowen, Shivaram Rajgopal, and Mohan Venkatachalam, Accounting Discretion, Corporate Governance and Firm Performance, Contemporary Accounting Research, Vol. 25, No. 2 (Summer 2008): 351-406.
  • Shane Dikolli, A Discussion of Importance of Measures of Past Performance: Empirical Evidence on Quality of E-Service Providers, Contemporary Accounting Research, Vol. 25, No.2 (Summer 2008): 339-349.
  • William Mayew, Evidence of Management Discrimination Among Analysts During Earnings Conference Calls, Journal of Accounting Research, Vol. 46, No.3 (June 2008): 627-659.
  • Jennifer Francis, Allen Huang, Shivaram Rajgopal and Amy Zang, CEO Reputation and Earnings Quality, Contemporary Accounting Research, Vol. 25, No. 1 (Spring 2008): 109-147.
  • Jennifer Francis, Dhananjay Nanda, and Per Olsson, Voluntary Disclosure, Earnings Quality and Cost of Capital, Journal of Accounting Research, Vol. 46, No.1 (March 2008): 53-99.

2007 Publications

  • Shane Dikolli and Karen Sedatole, Improvements in the Information Content of Non-financial Forward-looking Performance Measures: A Taxonomy and Empirical Application, Journal of Management Accounting Research, Vol. 19, 71-104.
  • Robert Ashton, Value-Creation Models for Value-Based Management: Review, Analysis, and Research Directions, Advances in management Accounting, Vol. 16: 1-62.
  • Romana Autrey, Shane Dikolli and D. Paul Newman, Career Concerns and Mandated Disclosure, Journal of Accounting and Public Policy, Vol. 26, No.5 (September/October 2007): 527-554.
  • Jennifer Blouin, Cristi Gleason, Lilian Mills and Stephanie Sikes, What Can We Learn about Uncertain Tax Benefits from FIN 48?, National Tax Journal, Vol. 60, No. 3 (September 2007): 521-535.
  • Yonca Ertimur, Discussion of How Disclosure Quality Affects the Level of Information Asymmetry?, Review of Accounting Studies, Vol. 12, No. 2-3 (September 2007): 479-485.
  • Yonca Ertimur, Jayanthi Sunder and Shyam Sunder, Measure for Measure: The Relation between Forecast Accuracy and Recommendation Profitability of Analysts, Journal of Accounting Research, Vol. 45, No. 3 (June 2007): 567-606.
  • Qi Chen, Thomas Hemmer and Yun Zhang, On the Relation Between Conservatism in Accounting Standards and Incentives for Earnings Management, Journal of Accounting Research, Vol. 45, No. 3 (June 2007): 541-565.
  • Qi Chen, Discussion of Which Institutional Investors Trade Based on Private Information about Earnings and Returns?, Journal of Accounting Research, Vol. 45, No. 2 (May 2007): 323-331.
  • Qi Chen, Itay Goldstein and Wei Jiang, Price Informativeness and Investment Sensitivity to Stock Price, Review of Financial Studies, Vol. 20, No.3 (May 2007): 619-650.
  • Jennifer Francis, Ryan LaFond , Per Olsson, and Katherine Schipper, Information Uncertainty and Post-Earnings-Accouncement-Drift, Journal of Business, Finance and Accounting, Vol. 34, No. 3&4 (April/May 2007): 403-433.
  • Robert Ashton and Anna Cianci, Motivational and cognitive determinants of buy-side and sell-side analysts’ earnings forecasts: An experimental study, Journal of Behavioral Finance, Vol. 8, No. 1: 9-19.
  • K.R. Subramanyam and Mohan Venkatachalam, Earnings, Cash Flows, and Ex Post Intrinsic Value of Equity, The Accounting Review, Vol. 82, No. 2 (March 2007): 457-481.
  • Katherine Schipper and Teri Yohn, Standard Setting Issues and Academic Research Related to the Accountig for Financial Asset Transfers, Accounting Horizons, Vol. 21, No. 1 (March 2007): 59-80.
  • Katherine Schipper, Required Disclosures in Financial Reporting, The Accounting Review, Vol. 32, No. 2 (March 2007): 301-326.
  • Shane Dikolli, William Kinney Jr., and Karen Sedatole, Measuring Customer Relationship Value: The Role of Switching Cost, Contemporary Accounting Research, Vol. 24, No.1 (March 2007): 93-132.
  • Morton Pincus, Shivaram Rajgopal and Mohan Venkatachalam, The Accrual Anomaly: International Evidence,The Accounting Review, Vol. 82, No. 1 (January 2007): 169-203.

2006 Publications

  • Shane Dikolli and Igor Vaysman, Contracting on the Stock Price and Forward-Looking Performance Measures, European Accounting Review, Vol. 15, No. 4 (December 2006): 445-464.
  • Gerald Feltham, Raffi Indjejikian and Dhananjay Nanda, Dynamic Incentives and Dual Purpose Accounting, Journal of Accounting and Economics, Vol. 42, No. 3 (December 2006): 417-437.
  • Leslie Hodder, William Mayew, Mary Lea McAnally and Connie Weaver, Employee Stock Option Fair-Value Estimates: Do Managerial Discretion and Incentives Explain Accuracy?, Contemporary Accounting Research, Vol. 23, No. 4 (Winter 2006): 933-975.
  • Gramlich Jeffrey, William Mayew and Mary Lea McAnally, Debt Reclassification and Capital Market Consequences, Journal of Business, Finance and Accounting, Vol. 33, No. 7-8 (September/October 2006): 1189-1212.
  • Jennifer Francis, Dhananjay Nanda and Xin Wang, Re-examining the Effects of Regulation Fair Disclosure Using Foreign Listed Firms to Control for Concurrent Shocks, Journal of Accounting and Economics,Vol. 41, No. 3 (September 2006): 271-292.
  • Frank Ecker, Jennifer Francis, Irene Kim, Per Olsson, and Katherine Schipper, A Returns-Based Representation of Earnings Quality, The Accounting Review, Vol. 81, No. 4 (July 2006): 749-780.
  • Qi Chen and Wei Jiang, Analysts’ Weighting of Private and Public Information, Review of Financial Studies, Vol. 19, No. 1 (Spring 2006): 319-355.
  • Shane Dikolli and Igor Vaysman, Information Technology, Organizationala Design, and Tranfer Pricing, Journal of Accounting and Economics, Vol. 41, No. 1,2 (April 2006): 201-234.

2005 Publications

  • Katherine Schipper, The Introduction of International Accounting Standards in Europe: Implications for International Convergence, European Accounting Review, Vol. 14, No. 1 (2005): 101-126
  • Brian Mittendorf and Yun Zhang, The Role of Biased Earnings Guidance in Creating a Healthy Tension between Managers and Analysts, The Accounting Review, Vol. 80, No. 4 (October 2005): 1193-1210.
  • Jennifer Francis and Michael Smith, A Re-examination of the Persistence of Accruals and Cash Flows, Journal of Accounting Research, Vol. 43, No. 3 (June 2005) : 413-451.
  • Jennifer Francis, Katherine Schipper and Linda Vincent, Earnings and Dividend Informativeness When Cash Flow Rights are Separated from Voting Rights, Journal of Accounting and Economics, Vol.39, No. 2 (June 2005) : 329-360.
  • Jennifer Francis, Ryan LaFond, Per Olsson and Katherine Schipper, The Market Pricing of Accruals Quality, Journal of Accounting and Economics, Vol. 39, No. 2 (June 2005) : 295-327.
  • Paul Asquith, Michael Mikhail and Andrea Au, Information Content of Equity Analyst Reports, Journal of Financial Economics, Vol. 75, No. 2 (February 2005): 245-282.
  • Qi Chen, Jennifer Francis and Wei Jiang, Investor Learning About Analyst Predictive Ability, Journal of Accounting and Economics, Vol. 39, No. 1 (January 2005): 3-24.
  • Robert Ashton, Intellectual capital and value creation: A review, Journal of Accounting Literature, Vol. 24 (2005): 53-134.

2004 Publications

  • Antonio Davila and Mohan Venkatachalam, The Relevance of Non-financial Performance Measures for CEO Compensation: Evidence from the Airline Industry, Review of Accounting Studies, Vol. 9, No. 4 (December 2004): 463-464.
  • Michael Mikhail, Beverley Walther and Richard Willis, Earnings Surprises and the Cost of Equity Capital, Journal of Accounting, Auditing and Finance, Vol. 19, No. 4 (Fall 2004): 491-514.
  • Michael Mikhail, Beverley Walther and Richard Willis, Do Security Analysts Exhibit Persistent Differences in Stock Picking Ability?, Journal of Financial Economics, Vol. 74, No. 1 (October 2004): 67-91.
  • Jennifer Francis, Ryan LaFond, Per Olsson and Katherine Schipper, Costs of Equity and Earnings Attributes, The Accounting Review, Vol. 79, No. 4 (October 2004): 967-1010.
  • Robert Bushman, Qi Chen, Ellen Engel, and Abbie Smith, Financial Accounting Information, Organization Complexity and Corporate Governance, Journal of Accounting and Economics, Vol. 37, No. 2 ( June 2004): 167-201.
  • Suresh Kotha, Shivaram Rajgopal and Mohan Venkatachalam, The Role of Online Buying Experience as a Competitive Advantage: Evidence from Third-Party Ratings for E-Commerce Firms, Journal of Business, Vol. 77, No. 2 (April 2004): 109-133.
  • Hemang Desai, Shivaram Rajgopal and Mohan Venkatachalam, Value-Glamour and Accruals mispricing: One Anomaly or Two, The Accounting Review, Vol. 79, No. 2 (April 2004): 355-385.
  • Marty Gosman, Patricia Kelly, Per Olsson and Terry Warfield, The Profitability and Pricing of Major Customers, Review of Accounting Studies, Vol. 9, No. 1 (March 2004): 117-139.
  • Qi Chen and Wei Jiang, Positive Hurdle Rates Without Asymmetric Information, Financial Research Letters, Vol. 1, No. 2 ( March 2004): 106-112.

2003 Publications

  • Shivaram, Rajgopal, Terry Shevlin, and Mohan Venkatachalam, Does the Stock Market Fully Appreciate the Implications of Leading Indicators for Future Earnings? Evidence from Order Backlog, Review of Accounting Studies, Vol. 8, No. 4 (December 2003): 461-492.
  • Qi Chen, Cooperation In the Budgeting Process, Journal of Accounting Research, Vol. 41, No. 5 (December 2003):775-796.
  • Michael Mikhail, Beverley Walther and Richard Willis, Reactions to Dividend Changes Conditional on Earnings Quality, Journal of Accounting, Auditing and Finance, Vol. 18, No. 1 (Winter 2003): 121-151.
  • Michael Mikhail, Beverley Walther and Richard Willis, Security Analyst Experience and Post-Earnings-Announcement Drift, Journal of Accounting, Auditing and Finance, Vol. 18, No. 4 (Fall 2003): 529-550.
  • Christian Leuz, Dhananjay Nanda and Peter Wysocki, Investor Protection and Earnings Management: An International Comparison, Journal of Financial Economics, Vol. 69, No. 3 (September 2003): 505-527.
  • Raffi Indjejikian and Dhananjay Nanda, Reply to: Dynamic Incentives and Responsibility Accounting: A Comment, Journal of Accounting and Economics, Vol. 35, No. 3 (August 2003): 437-441.
  • Carolyn Levine and Michael Smith, Ex Post Voluntary Disclosure Strategies for Insiders, Contemporary Accounting Research, Vol. 20, No. 4 (Winter 2003): 719-746.
  • William Beaver and Mohan Venkatachalam, Differential Pricing of Discretionary, Nondiscretionary and Noise Components of Loan Fair Values, Journal of Accounting Auditing and Finance,Vol. 18, No. 1 (Winter 2003): 41-67.
  • Michael Roberts and Robert Ashton, Using declarative knowledge to improve information search performance, Journal of the American Taxation Association Vol. 25, No. 1 (Spring 2003): 21-38.
  • Jennifer Francis, Katherine Schipper and Linda Vincent, The Relative and Incremental Explanatory Power of Earnings and Alternative (to Earnings) Measures for Returns, Contemporary Accounting Research, Vol. 20, No. 1 (Spring 2003): 121-164.
  • Michael Mikhail, Beverley Walther and Richard Willis, The Effect of Experience on Security Analyst Underreaction, Journal of Accounting & Economics, Vol. 35, No. 1 (April 2003): 101-116.
  • Shivaram Rajgopal, Mohan Venkatachalam and Suresh Kotha, The Value-Relevance of Network Advantages: The Case of E-Commerce Firms, Journal of Accounting Research, Vol. 41, No. 1 (March 2003): 135-162.
  • Carolyn Levine and Michael Smith, Information Dissemination by Insiders in Equilibrium, Journal of Financial Markets, Vol. 6, No. 1 (January 2003): 23-47.

2002 Publications

  • Dhananjay Nanda, Venky Nagar and Peter Wysocki, Compensation Policy and Discretionary Disclosure, Journal of Accounting and Economics, Vol. 34, No. 1-3 (December 2002): 283-309.
  • Elizabeth Davis and Robert Ashton, Threshold adjustment in response to asymmetric loss functions: The case of auditors’ “substantial doubt” thresholds, Organizational Behavior and Human Decision Processes, Vol. 89, No. 2 (November 2002): 1082-1099.
  • Raffi Indjejikian and Dhananjay Nanda, Executive Target Bonuses and What They Imply About Performance Standards, The Accounting Review, Vol. 77, No. 4 (October 2002): 793-819.
  • Jennifer Francis, Katherine Schipper and Linda Vincent, Earnings Announcements and Competing Information, Journal of Accounting and Economics, Vol. 33, No. 3 (August 2002): 313-342.
  • Jennifer Francis, Katherine Schipper and Linda Vincent, Expanded Disclosures and the Increased Usefulness of Earnings Announcements, The Accounting Review, Vol. 77, No. 3 (July 2002): 515-546.
  • Robert Ashton and Jane Kennedy, Eliminating recency with self-review: The case of auditors’ “going concern” judgments, Journal of Behavioral Decision Making, Vol. 15, No. 3 (July 2002): 221-231.
  • Michael Smith, Tax and Incentive Tradeoffs in Multinational Transfer Pricing, Journal of Accounting, Auditing, and Finance, Vol. 17, No. 2 (Summer 2002): 209-236.
  • Michael Smith, Gaming Nonfinancial Performance Measures, Journal of Management Accounting Research, Vol. 14, No. 14 (2002): 119-134.
  • Hollis Ashbaugh and Per Olsson, An Exploratory Study of the Valuation Properties of Cross-Listed Firms’ IAS and U.S. GAAP Earnings and Book Values, The Accounting Review, Vol. 77, No. 1 (January 2002): 107-126.
  • Michael Smith, Ex Ante and Ex Post Discretion over Arm’s Length Transfer Prices, The Accounting Review Vol. 77, No. 1 (January 2002): 161-184.

2001 Publications

  • Richard Willis, Mutual Fund Manager Forecasting Behavior, Journal of Accounting Research, Vol. 39, No. 3 (December 2001): 707-725.
  • Jennifer Francis, Discussion of Empirical Research on Accounting Choice, Journal of Accounting and Economics Vol. 31, No. 1-3 (September 2001): 301-319.
  • Carolyn Levine, Steven Huddart and Jack Hughes, Public Disclosure and Dissimulation of Insider Trades, Econometrica, Vol. 69, No. 3 (May 2001): 665-681.