Recent Publications

DEPARTMENT OF ACCOUNTANCY

Department of Accountancy > Faculty > Recent Publications

Faculty Recent Publications

(Selected publications since 2002)

Angela Gore and William Baber. “Consequences of GAAP Disclosure Regulation: Evidence from Municipal Debt Issues.” The Accounting Review, October (2007), forthcoming.

Tom Groot and Frederick Lindahl. “International Management Control Systems.” International Management Accounting and Control , eds. K. Langfield-Smith, J. van de Meer-Kooista, and W. Westerman (2007), London : Mc-Graw-Hill.

Baber, William, Shuping Chen, and Sok-Hyon Kang . “Stock Price Reaction to Evidence of Earnings Management: Implications for Supplementary Financial Disclosure.” Review of Accounting Studies, Vol. 11 (1) March (2006), forthcoming.

Jones, Christopher, and Andrea Roberts “Management of Financial Information in Charitable Organizations: The Case of Joint Cost Allocations.” The Accounting Review , January (2006), forthcoming.

Sok-Hyon Kang, Praveen Kumar, and Hyunkoo Lee. “Agency and Corporate Investment: The Role of Executive Compensation and Corporate Governance.” Journal of Business , Vol. 79, No. 3 (2006), forthcoming.

Jones, Christopher, and Cathy Cole. “Management Discussion and Analysis: A Review and Implications for Future Research.” Journal of Accounting Literature , (2005), forthcoming.

Hansen, Stephen, and J. S. Hughes. “The Dissemination of Management Consulting Innovations and the Pace of Technological Improvements.” Journal of Institutional and Theoretical Economics, Vol. 161, No. 3, (2005): 536-555.

Gore, Angela, Kevin Sachs and Charles Trzcinka. “Financial Disclosure and Bond Insurance.” The Journal of Law and Economics , Vol. 47, issue 1 (2004): 275-306.

Gore, Angela. “The Effects of GAAP Regulation and Bond Market Interaction on Local Government Disclosure.” Journal of Accounting and Public Policy, Vol. 23, issue 1 (2004): 23-52.

Hansen, Stephen, and W. A. Van der Stede. “Multiple Facets of Budgeting: An Exploratory Analysis.” Management Accounting Research , Vol. 15 (2004): 415-439.

Hansen, Stephen, and R. Torok, R. “The Closed Loop : Implementing Activity-Based Planning and Budgeting.” Bookman Publishing: Indianapolis , IN (2004).

Jones, Christopher, and Cathy Cole. “The Usefulness of MD&A Disclosures in the Retail Industry.” Journal of Accounting, Auditing and Finance , Fall (2004): 361-368.

Hansen , Stephen, D. Otley and W. A. Van der Stede. “Practice Developments in Budgeting: An Overview and Research Perspective.” Journal of Management Accounting Research , Vol. 15, (2003): 95-116.

Kumar, Krishna , and Gnanakumar Visvanathan “The Information Content of the Deferred Tax Valuation Allowance.” The Accounting Review, Volume 78, Number 2 (2003).

Lihong Liang. “Post-Earnings Announcement Drift and Market Participants' Information Processing Biases.” Review of Accounting Studies , 8 (2003): 321-345.

Elliott, John, Mark Nelson, and Robin Tarpley “How are Earnings Managed?: Examples from Auditors.” Accounting Horizons , Supplement (2003). This paper won the Emerald Management Reviews' Citation of Excellence, 2004.

Baber, William, and Sok-Hyon Kang . “The Impact of Split Adjusting and Rounding on Analysts' Forecast Error Calculations.” Accounting Horizons , Vol. 16, No. 4, December (2002): 277-289.

Hansen, Stephen, and Rajiv Banker. "The Adequacy of Full-Cost-Based Pricing Heuristics." Journal of Management Accounting Research , Vol. 14 (2002): 1-26. This paper won the Journal of Management Accounting Research Best Paper 2002 – 2004 Award (Management Accounting Section of the American Accounting Association).

Cyert, Richard, Sok-Hyon Kang, and Praveen Kumar. “Corporate Governance, Takeovers, and Top Management Compensation: Theory and Evidence.” Management Science, Vol. 48, No. 4. April (2002): 453-469.

Cyert, Richard, Sok-Hyon Kang, and Praveen Kumar. “Corporate Governance, CEO Compensation, and the Theory of the Firm.” The Economics of Change, Choice, and Structure: Essays in the Memory of Richard M. Cyert: Mie Augier and James G. March (eds.): Cheltenham , UK : Edward Elgar Publishing, Ltd., (2002): 38-80.

Fanelli, R. and Frederick Lindahl “Applying Continuous Improvement to Teaching in Another Culture.” Journal of Accounting Education , 20 (2002): 285-295.

Sullivan, Mary. “The Effect of the Big Eight Accounting Firm Mergers on the Market for Audit Services.” Journal of Law and Economics , October (2002).

Sullivan, Mary . “The Role of Antitrust in Marketing.” Journal of Public Policy & Marketing , Fall (2002).

Elliott, John, Mark Nelson, and Robin Tarpley “Evidence from Auditors About Manager's and Auditor's Earnings-Management Decisions.” The Accounting Review , Quality of Earnings Conference Supplement (2002). This paper won the prestigious Notable Contributions to Accounting Literature Award, 2004, and the Wildman Medal Award, 2004.

Working Papers

William Baber and Angela Gore. “Consequences of GAAP Reporting Requirements Evidence from Municipal Debt Issues.” September 2007.

Angela Gore, Steve Matsunaga, and Eric Yeung. “The Relation Between Financial Monitoring and Equity Incentives for Chief Financial Officers.” Revising for invited third-round review at Contemporary Accounting Research. 2007.

Stephen Hansen. “Big Four Auditor Selection: The Influence of Client Characteristics and Auditor Specialization.” 2007.

Frederick Lindahl and Hannu Schadewitz. “Using US GAAP and IFRS in Financial Accounting Research.” September 2007.

Frederick Lindahl. “Scientific Reporting in Management Accounting.” August 2007.

Mary Sullivan. “Great Migration: How Recent Events Changed the Switching Behavior of Top-Tier Audit Clients.” July 2007.

Stephen Hansen, Krishna Kumar and Mary Sullivan. “Auditor Capacity Stress and Audito Quality: Market-Based Evidence From Andersen's Indictment.” December 2006.

Krishna Kumar and Gopal V. Krishnan. "The value-relevance of cash flows and accruals: The role of investment opportunities." May 2006.

Tom Groot and Frederick Lindahl. “Management Control in Multinational Corporations.” April 2006.

Antti Fredriksson and Frederick Lindahl. “Was Sarbanes-Oxley Necessary?” July 2006.

William Baber and Sok-Hyon Kang. “Does Stock Market Ignore Earnings Management? Evidence from the earnings announcements” September 2005.

William Baber, Lihong Liang, and Sok-Hyon Kang. “Strong Boards, Management Entrenchment, and Accounting Restatements.” July 2005.

Stephen Hansen. “A Theoretical Analysis of the Impact of Adopting Rolling Budgets, Activity-Based Budgeting, and B beyond Budgeting. May 2005.

Christopher Jones “An Analysis of the Effectiveness of Discretionary Accrual Measures.” 2005.

Christopher Jones and Seth Weingram “The Determinants of 10b-5 Litigation Risk.” 2005.

Krishna Kumar and Gopal V. Krishnan "Investment opportunities, audit opinions and the prediction of bankruptcy." May 2005.

Lihong Liang, Edward J. Riedl and Ram. Venkataraman “How Individual Analysts Choose Firms to Follow.” May 2005.

Orie E. Barron, Lihong Liang, and Pamela S. Stuerke. “Heterogeneous Beliefs and the Earnings-Return Relation.” May 2005.

Chei-Min Paik , "Offshoring, Theory of the Firm, and Relative Wealth of the Nations: A Perspective." September 2005.

Eugene Anderson, Jonathan Frenzen, and Mary Sullivan. “The Signal Value of Others' Behavior,” June 2005.

William Baber, Mary Sullivan and Kumar Visvanathan. “What the EITF Consensus Standards Reveal About Manufacturers Use of Promotions.” May 2004.

Christopher Jones and Cathy Cole. “The Quality of Management Forecasts of Capital Expenditures and Store Openings.” 2004.

Christopher Jones and Seth Weingram “The Effects of Insider Trading, Seasoned Equity Offerings, Accounting Restatements, SEC Enforcement Actions, Earnings Management, and Corporate Announcements on 10b-5 Litigation Risk.” 2004.

Christopher Jones and Seth Weingram. “Why 10b-5 Litigation Risk is Higher for Technology and Financial Services Firms.” 2004.

Mary Sullivan and Charles Romeo. “Controlling for Temporary Price Promotions in a Differentiated Products Model of Consumer Demand,” EAG Discussion Paper # 04-10, August 2004.

Christopher Jones. “Evidence on the Importance of Market Making: Drexel's Failure and the Junk Bond Market.” 2003.