Department of Accounting & MIS

Research

Featured Publications

• Open/Close 2023
  • Anil Arya and Ram Ramanan. "Endogenizing Discretion in Disclosures." Management Science (2023). 
  • Patrick Kielty, Philip Wang, and Diana Weng. "Simplifying Complex Disclosures: Evidence from Disclosure Regulation in the Mortgage Markets." The Accounting Review (2023).
  • Darren T. Roulstone, Andrew Van Buskirk, and Travis A. Dyer. "Disclosure Similarity and Future Stock Return Comovement." Management Science (2023). 
  • Xue Wang, Rachel Hayes, and Xiaoli Tian. "Deregulation and Board Policies: Evidence from Performance and Risk Exposure Measures used in Bank CEO Turnover Decisions." The Accounting Review (2023). 
• Open/Close 2022
  • Anil Arya and Ram Ramanan. "Disclosure to Regulate Learning in Product Markets from the Stock Market." The Accounting Review (2022). 
  • Anil Arya, Brian Mittendorf, and Ram Ramanan. "In Defense of Limited Manufacturing Cost Control: Disciplining Acquisition of Private Information by Suppliers." The Accounting Review (2022). 
  • Anil Arya, Brian Mittendorf, and Ram Ramanan. "Tax-Favored Stock Donations by Corporate Insiders and Consequences for Equity Markets." Management Science (2022). 
  • Jen Glenn, Dain Donelson, and Christopher Yust. "Is Tax Aggressiveness Associated with Tax Litigation Risk? Evidence from D&O Insurance." Review of Accounting Studies (2022). 
  • Brian Monsen. "The Determinants and Consequences of Big 4 Lobbying Positions on Proposed Financial Accounting Standards." The Accounting Review (2022). 
  • Amy Sheneman and Leslie Hodder. "Fair Value Measurement Discretion and Opportunistic Avoidance of Impairment Loss Recognition." The Accounting Review (2022). 
  • Amy Sheneman, Brian Miller, and Brian Williams. "The Impact of Control Systems on Corporate Innovation." Contemporary Accounting Research (2022). 
  • Xue Wang, Yu Gao, and Abbie Smith. "Do Hedge Funds Undertake Activism in the Bond Market? Evidence from Bondholder's Responses to Delay in Financial Reporting." Contemporary Accounting Research (2022). 
  • Daniel Yang, Sophie Hamm, Woo-Jong Lee, and Boochun Jung. "Organized Labor and Inventory Stockpiling." The Accounting Review (2022). 
• Open/Close 2021
  • Anil Arya and Ram Ramanan. "Voluntary Disclosure in Light of Control Concerns." Contemporary Accounting Research (2021). 
  • Anil Arya, Brian Mittendorf, and Dae-Hee Yoon. "The Impact of Uniform Pricing Regulations on Incentives to Generate and Disclose Accounting Information." Management Science (2021).
  • Anne Beatty and Scott Liao. "What Do Analysts' Provision Forecasts Tell Us About Expected Credit Loss Recognition?" The Accounting Review (2021).
  • Rachel Geoffroy and Heemin Lee. "The Role of Academic Research in SEC Rulemaking: Evidence from Business Roundtable v. SEC." Journal of Accounting Research (2021). 
  • Eric Holzman, Nathan Marshall, Joseph Schroeder, and Teri Yohn. "Is All Disaggregation Good for Investors? Evidence from Earnings Announcements." Review of Accounting Studies (2021). 
  • Eric Holzman, Brian Miller, and Brian Williams. "The Local Spillover Effect of Corporate Accounting Misconduct: Evidence from City Crime Rates." Contemporary Accounting Research (2021). 
  • Darren T. Roulstone, Andrew Van Buskirk, and Lin Cheng. "Are Investors Influenced by the Order of Information in Earnings Press Releases?" The Accounting Review (2021).
  • Andrew Van Buskirk, David Eckles, and Evan Eastman. "Accounting-Based Regulation: Evidence from Health Insurers and the Affordable Care Act." The Accounting Review (2021).
  • Andrew Van Buskirk, Min Park, and Michael Iselin. "Seemingly Inconsistent Analyst Revisions." Journal of Accounting and Economics (2021). 
  • Xue Wang, Mark Bradshaw, Brandon Lock, and Dexin Zhou. "Soft Information in the Financial Press and Analyst Revisions." The Accounting Review (2021). 
• Open/Close 2020
  • Jennifer Glenn, Matt Ege and John Robinson. “Unexpected SEC Resource Constraints and Comment Letter Quality.” Contemporary Accounting Research (2020).
  • Jon Kerr, Gil Sadka and Ronnie Sadka. “Illiquidity and Price Informativeness.” Management Science (2020).
  • Darren Roulstone, Lin Cheng and Andrew Van Buskirk. “Are Investors Influenced by the Order of Information within Earnings Press Releases?.” The Accounting Review (2020).
  • Ewa Sletten, Sterling Huang and Sugata Roychowdhury. “Does Litigation Encourage or Deter Real Earnings Management?” The Accounting Review (2020).
  • Andrew Van Buskirk, Evan Eastman and David Eckles. “Accounting-Based Regulation: Evidence from Health Insurers and the Affordable Care Act.” The Accounting Review (2020).
  • Andrew Van Buskirk., Michael Iselin and Min Park. “Seemingly Inconsistent Analyst Revisions.” Journal of Accounting & Economics (2020).
  • Tzachi Zach, Daniel Cohen, Shail Pandit and Charles Wasley. “Measuring Real Activity Management.” Contemporary Accounting Research (2020).
  • Tzachi Zach, Ohad Kadan, Leonardo Madureira and Rong Wang. “Sell-Side Analysts’ Benchmarks.” The Accounting Review (2020).
• Open/Close 2019
  • Anne Beatty Scott Liao and Helen Zhang. “The Effect of Banks’ Financial Reporting on Syndicated Loan Structures.” Journal of Accounting and Economics (2019).
  • Anne Beatty, Jacquelyn Gillette, Reining Petacchi, and Joseph Weber. “Do rating agencies benefit from providing higher ratings? Evidence from the consequences of municipal debt recalibration.” Journal of Accounting Research (2019).
  • Anne Beatty, Lin Chen and Tzachi Zach. “Special Items in Debt Contracts.” Contemporary Accounting
    Research (2019).
  • Anne Beatty, Lin Cheng and Helen Zhang. ”Are Risk Factor Disclosures Still Relevant? Evidence from Risk Disclosures Before, During, and After the Financial Crisis.” Contemporary Accounting (2019).
  • Eric Holzman, Nathan Marshall, Joseph Schroeder, and Teri Yohn.“Is all Disaggregation Good for Investors? Evidence from Earnings Announcements.”Review of Accounting Studies (2019).
  • Eric Holzman, Brian Miller and Brian Williams. “The Local Spillover Effect of Corporate Accounting Misconduct: Evidence from City Crime Rates.” Contemporary Accounting Research (2019).
  • Jon Kerr. “The Value Relevance of Taxes: International Evidence on the Proxy for Profitability Role of Tax Surprise.” Journal of Accounting & Economics (2019).
  • Jon Kerr. “Transparency, Information Shocks, and Tax Avoidance.” Contemporary Accounting Research (2019).
  • Darren Roulstone, Michael Drake, Bret Johnson, and Jacob R. Thornock. “Is There Information Content in Information Acquisition?.” The Accounting Review (2019).
  • Andrew Van Buskirk, Minkwan Ahn and Sam Bonsall. “Do Managers Withhold Bad News from Credit Rating Agencies?” Review of Accounting Studies (2019).
• Open/Close 2018
  • Darren Roulstone, Zahn Bozanic and Andrew Van Buskirk. “Management Earnings Forecasts and Other Forward-Looking Statements.” Journal of Accounting and Economics (2018).
  • Ewa Sletten, Yonca Ertimur, Jayanthi Sunder, and Joseph Weber. “When and Why do IPO Firms Manage Earnings?” Review of Accounting Studies (2018).