Faculty Publications

Publication Faculty Author

“Taxpayer Behavior Under Audit Certainty,” Contemporary Accounting Research, 2019 (with B. Ayers and E. Towery).

Jeri K. Seidman

“U.S. Auditors’ Perceptions of the PCAOB Inspection Process: A Behavioral Examination,” Contemporary Accounting Research, in press (with L. Johnson and M. Keune).

Jennifer Winchel

“Investors’ Processing of Financial Communications: A Persuasion Perspective,” Behavioral Research in Accounting, in press (with E. Hamilton).

Jennifer Winchel

"How Do Look-Back Analyses and Evidence Specificity Affect Auditors’ Planning Judgments?" The Accounting Review, conditionally accepted, 2019 (A. Backof, R. Martin, and J. Thayer).

Roger D. Martin

“Detecting Accounting Frauds in Publicly Traded U.S. Firms: A New Perspective and a New Method,” Journal of Accounting Research, accepted (with Y. Bao, B. Ke, B. Li, and J. Zhang).

Y. Julia Yu

“Getting Comfortable on Audits - Understanding Firms' Usage of Forensic Specialists,” Contemporary Accounting Research, 2018 (with G. Jenkins and M. Oler).

Eric M. Negangard

"How Do Construal Level and Evidence Formatting Impact Auditors’ Consideration of Inconsistent Evidence?" Contemporary Accounting Research, 2018 (with T.D. Carpenter and J. Thayer).

Ann G. Backof

“Equity Compensation and Tax Avoidance: Disentangling Managerial Incentives from Tax Benefits and Reexamining the Effect of Shareholder Rights,” Journal of the American Taxation Association, 2018 (with B. Stomberg).

Jeri K. Seidman

“Conflicting Transfer Pricing Incentives and the Role of Coordination,” Contemporary Accounting Research, 2018 (with J. Blouin and L. Robinson).

Jeri K. Seidman

"Determinants of Early Conformance with Information Security Policies," Information & Management, 2017 (with F. Belanger, K. Enget, and S. Collignon).

Eric M. Negangard

"Manual Journal Entry Testing: Data Analytics and the Risk of Fraud," Journal of Accounting Education, 2017 (with R. Fay).

Eric M. Negangard

"Analysts’ Qualitative Statements and the Profitability of Favorable Investment Recommendations," Accounting, Organizations & Society, 2017 (with M. Caylor and M. Cecchini).

Jennifer Winchel

"Unprofitable Affiliates and Income Shifting Behavior," The Accounting Review, 2017 (with L. De Simone and K. Klassen).

Jeri K. Seidman

"Pressure to Manage Ratios and the Willingness to Do So: Evidence from Nonprofit Managers," Nonprofit Voluntary Sector Quarterly, 2017 (with L. Parsons and C. Pryor).

Andrea Alston Roberts

“Do Auditor Judgment Frameworks Help in Constraining Aggressive Reporting? Evidence Under More Precise and Less Precise Accounting Standards,” Accounting, Organizations and Society, 2016 (with E.M. Bamber and T.D. Carpenter).

Ann G. Backof

“Contemporaneous Verification of Language: Evidence from Management Earnings Forecasts,” Review of Accounting Studies, 2016 (with S. Baginski, E. Demers, C. Wang).

Y. Julia Yu

"Investor Reaction to the Ambiguity and Mix of Positive and Negative Argumentation in Favorable Analyst Reports," Contemporary Accounting Research, 2015.

Jennifer Winchel

“The Effects of Norms on Investor Reactions to Derivative Use,” Contemporary Accounting Research, 2015 (with L. Koonce and J. Miller).

Jennifer Winchel

“The Impact of Audit Evidence Documentation on Jurors’ Negligence Verdicts and Damage Awards,” The Accounting Review, 2015.

Ann G. Backof

"Understanding Investor Perceptions of Financial Statement Fraud and Their Use of Red Flags: Evidence from the Field," Review of Accounting Studies, 2015 (with J. Brazel, K. Jones, and R. Warne).

Jane Thayer

“Individual Characteristics and the Disposition Effect: The Opposing Effects of Confidence and Self-Regard,” Journal of Behavioral Finance, 2014 (with K. Kadous, W. Tayler, and D. Young).

Jane Thayer

"Using Archival Data Sources to Conduct Nonprofit Accounting Research," Journal of Public Budgeting, Accounting and Financial Management, 2014 (with N. Feng, Q. Ling, and D. Neeley).

Andrea Alston Roberts

“Auditors' Internal Control over Financial Reporting Decisions: Analysis, Synthesis, and Research Directions,” Auditing: A Journal of Practice and Theory, 2013 (with S. Asare, B. Fitzgerald, L. Graham, J. Joe, and C. Wolfe).

Eric M. Negangard

“Regulation FD: A Review and Synthesis of the Academic Literature,” Accounting Horizons, 2013 (with C. Lefanowicz and J. Robinson).

Adam S. Koch

“When are Enhanced Relationship Tax Compliance Programs Mutually Beneficial?” The Accounting Review, 2013 (with L. De Simone and R. Sansing).

Jeri K. Seidman

“The Spend-Save Decision: An Analysis of How Charities Use Revenues,” Accounting Horizons, 2013 (with C. Jones, K. Kitching, and P. Smith).

Andrea Alston Roberts

“Accounting Faculty Experiences with Practice-Oriented Fellowships,” Accounting Horizons, 2013 (with S. Krische and J. Wilks).

Roger D. Martin

“Audit Quality Indicators: Audit Practice Meets Audit Research,” Current Issues in Auditing, 2013.

Roger D. Martin

“Reflections on a Decade of SOX 404(b) Audit Production and Alternatives,” Accounting Horizons, 2013 (with W. Kinney and M. Shepardson).

Roger D. Martin

“The Difficulty in Judging the Relevance of Fair Value,” The Accounting Review, 2012 (with K. Kadous and L. Koonce).

Jane Thayer

“The Effect of Quarterly Earnings Guidance on Share Values in Corporate Acquisitions,” Journal of Corporate Finance, 2012 (A. Koch, C. Lefanowicz and J. Robinson).

Adam S. Koch, Craig E. Lefanowicz

“The Influence of Donor Pressure on Resource Allocation Decisions: A Study of Marginal versus Average Spending,” Journal of Government and Nonprofit Accounting, 2012 (with K. Kitching and P. Smith).

Andrea Alston Roberts

“One Laptop per Child: The $100 Challenge Teaching Case,” Issues in Accounting Education, 2012 (with V. Zamora).

Andrea Alston Roberts

“Determinants of Shareholders’ Information Search: Credibility and Confirmation,” The Accounting Review, 2011. Winner of the 2009 American Accounting Association Competitive Manuscript Award.

Jane Thayer

“Can Historical Returns-Earnings Relations Predict Price Responses to Earnings News?” Review of Quantitative Finance and Accounting, 2011 (with R. Freeman and H. Li).

Adam S. Koch

“Deferred Tax Positions and Incentives for Corporate Behavior around Corporate Tax Changes,” National Tax Journal, 2011 (with J. M. Poterba and N. S. Rao).

Jeri K. Seidman

“Consensus Information and Nonprofessional Investors’ Reaction to the Revelation of Estimate Inaccuracies,” The Accounting Review, 2010 (with L. Koonce and M. G. Williamson).

Jennifer Winchel

“Once Bitten, Twice Shy: The Relation between Outcomes of Earnings Guidance and Management Guidance Strategy,” Accounting Review, 2010 (with M. Feng).

Adam S. Koch

“Is There Safety in Numbers? The Reputational Consequences of Bold and Non-Bold Analyst Earnings Forecasts,” Contemporary Accounting Research, 2009 (with K. Kadous and M. Mercer).

Jane Thayer

“Risk Shifts in the Market for Audits: An Examination of Changes in Risk for 'Second Tier' Audit Firms,”Auditing: A Journal of Practice and Theory, 2009 (with C. Hogan).

Roger D. Martin

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