Department of Accounting & MIS
Research
Featured Publications
- Amy G. Sheneman and Hailey B. Ballew. "Regulatory Consulting and Banks’ Financial Reporting Quality: Evidence from the Dodd-Frank Act." Review of Accounting Studies (2025).
- Anil Arya, Brian Mittendorf, Hans Frimor, and Thomas Pfeiffer. "Disclosure to Competitors in Light of Endogenous Firm Investments." Contemporary Accounting Research (2025).
- Anil Arya and Ram N. V. Ramanan. "Seemingly Self-Sabotaging Disclosures." The Accounting Review (2025).
- Clay Partridge, Derek Christensen, and Daniel P. Lynch. "Improvements in Investment Efficiency Prior to a Mandated Accounting Change: Evidence from ASC 842." Contemporary Accounting Research (2025).
- David D. Williams and Krishnagopal Menon. "Audit Committee Remedial Actions and Regulatory Outcomes following FCPA Investigations." Auditing: A Journal of Practice & Theory (2025).
- Ewa Sletten, Sterling Huang, Sugata Roychowdhury, and Yanping Xu. "Just Friends? Managers’ Connections to Judges." Journal of Accounting Research (2025).
- Jennifer L. Glenn, Patrick D. Kielty, Mary Cowx, and Sean T. McGuire. "How Do Hedge Fund Activists Use and Affect Financial Reporting of Income Taxes? Evidence from the Valuation Allowance for Deferred Tax Assets." Contemporary Accounting Research (2025).
- Xue Wang, Samuel B. Bonsall, John Donovan, Eric Holzman, and Daniel G. Yang. "Do Credit Ratings Reflect Private Information about SEC Investigations?" The Accounting Review (2025).
- Tzachi Zach, Min Park, and Aaron S. Yoon. "Sell-side Analysts’ Assessment of ESG Risk." Journal of Accounting and Economics (2025).
- Tzachi Zach and Min Park. "Analysts’ Forecasting Models and Uncertainty About the Past." Review of Accounting Studies (2025).
- Andrew Van Buskirk and Michael Iselin. "The Relative Importance of Information Events: An Ex Ante Perspective." Contemporary Accounting Research (2024).
- Anil Arya and Ram N. V. Ramanan. "Long-term Firm Gains from Short-term Managerial Focus: Myopia and Voluntary Disclosures." Journal of Accounting and Economics (2024).
- Anil Arya, Brian Mittendorf, Tyler Atanasov, and Dae-Hee Yoon. "Inventory Planning and Tax Incentives for Charitable Giving." Review of Accounting Studies (2024).
- Brian R. Monsen, Dain C. Donelson, Christian Hutzler, and Christopher G. Yust. "The Effect of Securities Litigation Risk on Firm Value and Disclosure." Contemporary Accounting Research (2024).
- Brian R. Monsen, Eduardo Flores, Emily Shafron, and Christopher G. Yust. "'No Comment': Language Frictions and the SEC’s Due Process." Contemporary Accounting Research (2024).
- Carlos Corona and Tae Wook (Ryan) Kim. "Contract Disclosure under External Scrutiny." The Accounting Review (2024).
- Carlos Corona, Zeqiong Huang, and Hyun Hwang. "Accounting Uniformity, Comparability, and Resource Allocation Efficiency." The Accounting Review (2024).
- Darren Roulstone, Andrew Van Buskirk, and Travis A. Dyer. "Disclosure Similarity and Future Stock Return Comovement." Management Science (2024).
- Jennifer L. Glenn, Dain C. Donelson, Sean T. McGuire, and Christopher G. Yust. "The Effect of Shareholder Scrutiny on Corporate Tax Behavior: Evidence from Shareholder Tax Litigation." Contemporary Accounting Research (2024).
- Jordan Schoenfeld. "Cyber Risk and Voluntary Service Organization Control (SOC) Audits." Review of Accounting Studies (2024).
- Jordan Schoenfeld, Ryan P. McDonough, and Venky Nagar. "Voluntary Disclosures by Activist Investors: The Role of Activist Expectations." Review of Accounting Studies (2024).
- Jordan Schoenfeld, Thomas Bourveau, and Janja Brendel. "Decentralized Finance (DeFi) Assurance: Early Evidence." Review of Accounting Studies (2024).
- Jordan Schoenfeld and Venky Nagar. "Measuring Weather Exposure with Annual Reports." Review of Accounting Studies (2024).
- Katie W. Lem. "Data Analytics Strategy and Internal Information Quality." Contemporary Accounting Research (2024).
- Kurt H. Gee, Clay Partridge, and Thomas J. Linsmeier. "Non-GAAP EPS Denominator Choices." The Accounting Review (2024).
- Kurt H. Gee, Michael T. Durney, and Zac Wiebe. "Segment Profit/Loss and the Limitations of a 'Management Approach'." Management Science (2024).
- Anil Arya and Ram Ramanan. "Endogenizing Discretion in Disclosures." Management Science (2023).
- J. Richard Dietrich, Karl A. Muller, and Edward J. Riedl. "On the Validity of Asymmetric Timeliness Measures of Accounting Conservatism." Review of Accounting Studies (2023).
- Patrick Kielty, Philip Wang, and Diana Weng. "Simplifying Complex Disclosures: Evidence from Disclosure Regulation in the Mortgage Markets." The Accounting Review (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).
- 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).
- 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).
- 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).
- 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).
- 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).
The department prides itself in providing a vibrant research atmosphere characterized by extensive collaboration and a shared goal of excelling through the production of cutting-edge research. For complete information on publications and impact, please refer to each faculty member’s profile.