Research

Accounting faculty research publications

Research uncovers insights that guide the practice of accounting, and that open up new avenues of inquiry. Faculty in the School of Accountancy are among the leading investigators in the discipline, and their  findings are published in top peer-reviewed journals. Here are their recent publications.

2014-08-01

Research uncovers insights that guide the practice of accounting and opens up new avenues of inquiry. Faculty in the School of Accountancy are among the leading investigators in the discipline, and their findings are published in top peer-reviewed journals. Here are their recent publications. A. C. Call, with S. Chen, B. Miao, and Y.H. Tong. (2014). Short-Term Earnings Guidance and Accrual-Based Earnings Management. Review of Accounting Studies 19 (2): 955-987. Pablo Casas-Arce, with Albert Saiz. (2014) "Women and Power: Unpopular, Unwilling, or Held Back," Journal of Political Economy, forthcoming. S. X. (Shawn) Huang, with D. Dhaliwal, I. Khurana, and R. Pereira. (2014) Product Market Competition and Conditional Conservatism. Review of Accounting Studies, forthcoming. S. X. Huang, with C. Cassell, S. X. Huang, J. M. Sanchez. (2013). Forecasting without Consequence? Evidence on the Properties of Retiring CEOs’ Forecasts of Future Earnings. The Accounting Review 88, 1909-1937. Steven E. Kaplan, with D. D. Williams. (2013) “Do going concern audit reports protect auditors from litigation? A simultaneous equations approach,” The Accounting Review. 88 (1), 199 -232. Steven E. Kaplan, with D. Dhaliwal, R. Laux, and E. Weisbrod. (2013). “The information content of tax expense for firms reporting losses,” Journal of Accounting Research. 51 (1), 135 -164. Steven E. Kaplan, with A. Cianci. (2013) “The Moderating Effects of the Performance Measure and Incentive System on Managers’ and Supervisors’ Expectations about the Manager’s Effort,” Behavioral Research in Accounting. 25 (1), 115 – 134. Steven E. Kaplan, with S. Clor-Proell and C. Proell. “The impact of budget goal difficulty and promotion availability on employee fraud,” Journal of Business Ethics, 2014, forthcoming. Steven E. Kaplan, with J. Cohen and J. A. Samuels. “An examination of CEO social ties and CEO reputation on nonprofessional investors’ say-on-pay judgments,” Journal of Business Ethics., 2014, forthcoming. Phillip Lamoreaux, with D. Dhaliwal, C. Lennox, and L. Mauler (2014). Management influence on auditor selection and subsequent impairment of auditor independence in the post-SOX period. Contemporary Accounting Research (forthcoming). Phillip Lamoreaux, with P. Michas, and W. Schultz, 2014. Do accounting and audit quality affect World Bank Lending? The Accounting Review, forthcoming. D. J. (Jordan) Lowe, with J. Samuels, and K. Pope. (2014). An examination of financial sub-certification and timing of fraud discovery on employee whistle-blowing reporting intentions. Journal of Business Ethics (forthcoming). D. J. Lowe, with J. Bierstaker, and D. Janvrin, (2014). What factors influence auditors’ use of computer-assisted audit techniques? Advances in Accounting 30 (1): 67 -74. D.J. Lowe, with A. Brink, and L. Victoravich (2013). The effect of evidence strength and internal rewards on reporting intentions in the Dodd-Frank regulatory environment. Auditing: A Journal of Practice and Theory 32 (3): 87-104. D. J. Lowe, with E. Johnson, and P. Reckers, (2014). The Influence of Mood on Subordinates’ Ability to Resist Coercive Pressure in Public Accounting. Contemporary Accounting Research (CAR), forthcoming. Steve Orpurt, with J. Hales (2013) A Review of Academic Research on the Reporting of Cash Flows from Operations. Accounting Horizons: September 2013, Vol. 27, No. 3, pp. 539-578. Michal Matejka, with R. Indejejikian and J.Schloetzer (2014) Taget Ratcheting and Incentives: Theory, Evidence, and New Opportunities. Forthcoming in The Accounting Review. Michal Matejka, with R. Indejejikian, K. Merchant, and W. Van der Stede (2014) Target Ratcheting and Incentives: Theory, Evidence, and New Opportunities. Forthcoming in The Accounting Review. Michal Matejka, with S. Dikolli, J. Evans III, J. Hales, D. V. Moser, and M. G. Williamson (2013) Testing Analytical Models Using Archival or Experimental Methods. Accounting Horizons: March 2013, Vol. 27, No. 1, pp. 129-139. Kurt Pany, with J. Zhang and P. Reckers (2013) Under Which Conditions are Whistleblowing “Best Practices” Best? AUDITING: A Journal of Practice & Theory: August 2013, Vol. 32, No. 3, pp. 171-181. Philip Reckers, with E. Johnson and G. Bartlett (2014) The Influence of Timeline and Perceived Strategy Strength on Balanced Scorecard Performance Evaluation Judgments, Journal of Management Accounting Research (JMAR), Volume 26, Issue 1, 165 – 184. Philip Reckers, with D. Plumlee (2014) Lessons Not Learned: Why Is There Still a Crisis-Level Shortage of Accounting PhDs? Accounting Horizons, forthcoming. Philip Reckers, with G. Bartlett and Eric Johnson. (2014). Accountability and Role Effects in Balanced Scorecard Performance Evaluations when Strategy Timeline is Specified, European Accounting Review (EAR), Volume 23, Issue 1, 143 – 165. Philip Reckers, with S. Carmona and R. Donoso (2013) Timing in Accountability and Trust Relationships, Journal of Business Ethics (JBE), Volume 112, Issue 3, 481 – 495.

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