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Faculty Publications

Publication Faculty Author

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

Roger D. Martin, Ann G. Backof

“Detecting Accounting Fraud in Publicly Traded U.S. Firms Using a Machine Learning Approach,” Journal of Accounting Research, 2020 (with Y. Bao, B. Ke, B. Li, and J. Zhang).

Y. Julia Yu

“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

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

Jeri K. Seidman

“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

"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

"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

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

Jeri K. Seidman

“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

"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

“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

“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

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

Jeri K. Seidman

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

Adam S. Koch

“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

“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

“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

“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

“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

“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

“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

“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).

“Misreporting Fundraising: How Do Nonprofit Organizations Account for Telemarketing Campaigns?” The Accounting Review, 2008 (with E. Keating and L. Parsons).

Andrea Alston Roberts

“The Timing of Industry and Firm Earnings Information in Securities Prices: A Re-Evaluation,” Journal of Accounting and Economics, 2008 (with P. Elgers, S. Porter, and L. Xu).

Susan L. Porter

“Errors in Estimating Share Repurchases,” Journal of Corporate Finance,2008 (with E. Dyl and K. Kahle).

“Through the Ethics Looking Glass: Another View of the World of Auditors and Ethics,” Journal of Business Ethics, 2007.

Roger D. Martin

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