Accountancy Research

Recent Accountancy Research Publications

  • Gore, Angela, Steve Matsunaga and Eric Yeung. “The role of technical expertise in firm governance structure: evidence from Chief Financial Officer contractual incentives,” Strategic Management Journal, forthcoming.
  • Gore, Angela. “Why do cities hoard cash? Determinants and implications of municipal cash holdings.“ The Accounting Review, Volume 84, Issue 1: pp. 183-207, (2009).
  • Gore, Angela and William Baber. “Consequences of GAAP Disclosure Regulation: Evidence from Municipal Debt Issues,“ The Accounting Review, Vol. 83, Issue 3, pp. 565-591 (2008).
  • Gore, Angela, Kevin Sachs and Charles Trzcinka. “Financial Disclosure and Bond Insurance,” The Journal of Law and Economics, Vol. 47, issue 1 (2004): pp. 275-306.
  • Gore, Angela. “The Effects of GAAP Regulation and Bond Market Interaction on Local Government Disclosure.“ Journal of Accounting and Public Policy, Vol. 23, Issue 1 (2004): pp. 23-52.
  • Jones, Christopher, and Andrea Roberts. “Management of Financial Information in Charitable Organizations: The Case of Joint Cost Allocations,” The Accounting Review, January (2006).
  • Jones, Christopher, and Cathy Cole. “Management Discussion and Analysis: A Review and Implications for Future Research,” Journal of Accounting Literature, (2005).
  • Jones, Christopher, and Cathy Cole. “The Usefulness of MD&A Disclosures in the Retail Industry,” Journal of Accounting, Auditing and Finance, Fall (2004): pp. 361-368.
  • Kang, Sok-Hyon, Ying Li, and William Baber. “Modeling Discretionary Accrual Reversal and the Balance Sheet as an Earnings Management Constraint,” The Accounting Review: forthcoming.
  • Kang, Sok-Hyon, and Yuping, Zhao. “Information Content and Value Relevance of Depreciation: A Cross-Industry Analysis,” The Accounting Review, Vol. 85, No. 1., pp. 227-260, January (2010).
  • Kang, Sok-Hyon, William Baber, and Shuping Chen. “Stock Price Reaction to Evidence of Earnings Management: Implications for Supplementary Financial Disclosure,” Review of Accounting Studies, Vol. 11 (1), March (2006).
  • Kang, Sok-Hyon , Praveen Kumar, and Hyunkoo Lee. “Agency and Corporate Investment: The Role of Executive Compensation and Corporate Governance,” Journal of Business, Vol. 79, No. 3 (2006).
  • Kang, Sok-Hyon, and William Baber. “The Impact of Split Adjusting and Rounding on Analysts’ Forecast Error Calculations,” Accounting Horizon, Vol. 16, No. 4, December (2002): pp. 277-289.
  • Kang, Sok-Hyon, Richard Cyert, and Praveen Kumar. “Corporate Governance, Takeovers, and Top Management Compensation: Theory and Evidence,” Management Science, Vol. 48, No. 4. April (2002): pp. 453-469.
  • Kulp, Susan, Shane Dikolli and Karen Sedatole. “The Use of Cash Compensation to Lengthen the CEO Horizon in the Presence of External and Internal Monitoring,” Journal of Management Accounting Research, forthcoming.
  • Kulp, Susan, Robert Bloomfield. “Durability, Transit Lags and Optimality of Inventory Management Decisions,” Production and Operations Management, Special Issue on Retail Operations, Vol. 22, Issue 4, (July-August 2013).
  • Kulp, Susan, Shane S. Dikolli and Christian Hofmann. “Interrelated Performance Measures, Interactive Effort and Incentive Weights,” Journal of Management Accounting Research, Vol. 21, (2009). [Winner of the Journal of Management Accounting Research Best Paper Award in January 2012.]
  • Kulp, Susan, Shane S. Dikolli and Karen L. Sedatole. “Transient Institutional Ownership and CEO Contracting,” The Accounting Review, May (2009).
  • Kulp, Susan, Shane S. Dikolli and Christian Hofmann. “Interrelated Performance Measures, Interactive Effort and Incentive Weights,” (with Shane S. Dikolli and Christian Hofmann), Journal of Management Accounting Research, Vol. 21, (2009).
  • Kulp, Susan, Taylor Randall, Gregg Brandyberry, and Kevin Potts. “Organizational Control Mechanisms: The Next Phase of Procurement Efficiency,” Interfaces, Vol. 36, No. 3 (May-June 2006).
  • Kulp, Susan, Hau Lee and Elie Ofek. “Manufacturer Benefits from Information Integration with Retail Customers,” Management Science, Vol. 50, No. 4 (April 2004).
  • Kulp, Susan, Elie Ofek and Jonathan Whitaker. “Supply-Chain Coordination: How Companies Leverage Information Flows to Generate Value,” in Terry P. Harrison, Hau L. Lee, and John J. Neale (eds.) The Practice of Supply Chain Management: Where Theory and Application Converge, Boston, Mass.: Kluwer Academic Publishers, 2003.
  • Kulp, Susan. “The Effect of Information Precision and Information Reliability on Manufacturer-Retailer Relationships,” The Accounting Review, Vol. 77, No. 3 (July 2002).
  • Kulp, Susan, Srikant Datar and Richard A. Lambert. (2001) “Balancing Performance Measures,” Journal of Accounting Research, Vol. 39, No. 1.
  • Kumar, Krishna and Gopal Krishnan. “The value-relevance of cash flows and accruals: The role of investment opportunities,” The Accounting Review, Volume 83 (4), (2008).
  • Kumar, Krishna, and Gnanakumar Visvanathan. “The Information Content of the Deferred Tax Valuation Allowance,” The Accounting Review, Volume 78, Number 2 (2003).
  • Lindahl, Frederick and Hannu Schadéwitz. “The Role of International Legal Systems on Accounting Quality,” Abacus (2013).
  • Lindahl, Frederick and A. Fredriksson. “Did Auditors Need Reforming? The Need for SOX,” The Finnish Journal of Business Economics, pp. 37-53 (2009).
  • Lindahl, Frederick and R. Fanelli. “Applying Continuous Improvement to Teaching in Another Culture,” Journal of Accounting Education, 20 (2002): pp. 285-295.
  • Lusardi, Annamaria, and Silvia Ardagna. “Heterogeneity in the Effect of Regulation on Entrepreneurship and Entry Size,” Journal of the European Economic Association Papers and Proceedings, forthcoming.
  • Lusardi, Annamaria and Peter Tufano. “Teach Workers about the Perils of Debt,” Harvard Business Review, November (2009), pp. 22-24.
  • Lusardi, Annamaria, Erik Hurst, Arthur Kennickell and Francisco Torralba. “The Importance of Business Owners in Assessing the Size of Precautionary Savings,” Review of Economics and Statistics, (2009).
  • Lusardi, Annamaria and Olivia Mitchell. “Planning and Financial Literacy: How Do Women Fare?,” American Economic Review, 98(2), pp. 413-417 (2008).
  • Lusardi, Annamaria and Olivia Mitchell. “Financial Literacy and Retirement Preparedness. Evidence and Implications for Financial Education,” Business Economics, January (2007), pp. 35-44.
  • Lusardi, Annamaria and Olivia Mitchell. “Baby Boomer Retirement Security: The Role of Planning, Financial Literacy, and Housing Wealth,” Journal of Monetary Economics, January (2007), 54, pp. 205-224.
  • Lusardi, Annamaria and Rob Alessie and Arie Kapteyn. “Explaining the Wealth Holdings of Different Cohorts: Productivity Growth and Social Security,” European Economic Review, 2005, 49(5), pp. 1361-1391.
  • Lusardi, Annamaria and Erik Hurst. “Liquidity Constraints, Household Wealth, and Entrepreneurship,” Journal of Political Economy, April (2004), 112 (2), pp. 319-347.
  • Lusardi, Annamaria, and Jonathan Skinner and Steven Venti. “Saving Puzzles and Saving Policies in the United States”, Oxford Review of Economic Policy, Spring (2001), 17(1), pp. 95-115.
  • Lusardi, Annamaria, and Ricardo Cossa and E. Krupka, “Savings of Young Parents (2001),” Journal of Human Resources, Fall 2001, 36(4), pp. 762-794.
  • Tan, Liang, “Creditor Control Rights, State of Nature Verification, and Financial Reporting Conservatism,” Journal of Accounting and Economics, February 2013, 55 (1): pp. 1–22.
  • Tarpley, Robin, and Elliott, John, Mark Nelson. “How are Earnings Managed?: Examples from Auditors,” Accounting Horizons, Supplement (2003). [This paper won the Emerald Management Reviews’ Citation of Excellence, 2004.]
  • Tarpley, Robin, and Elliott, John, Mark Nelson. “Evidence from Auditors About Manager’s and Auditor’s Earnings-Management Decisions,” The Accounting Review, Quality of Earnings Conference Supplement (2002). [This paper won the prestigious Notable Contributions to Accounting Literature Award, 2004, and the Wildman Medal Award, 2004.]
  • Xue, Yanfeng, Michael Clement and Jeffrey Hales “Understanding Analysts’ Use of Stock Returns and Other Analysts’ Forecasts when Forecasting Earnings,” Journal of Accounting and Economics, forthcoming.
  • Xue, Yanfeng, Volkan Muslu. “Analysts’ Momentum Recommendations,” Journal of Business Finance and Accounting. Vol. 40(3-4): pp. 438–469, April/May 2013.
  • Xue, Yanfeng, May H. Zhang. “Fundamental Analysis, Institutional Investment, and Limit to Arbitrage,” Journal of Business Finance and Accounting. Vol. 38(9-10): pp. 1156-1183, November/December 2011.
  • Xue, Yanfeng, John Robinson and Yong Yu. “Determinants of disclosure noncompliance and the effect of the SEC review: Evidence from the 2006 mandated compensation disclosure regulations,” The Accounting Review. Vol. 86(4): pp. 1415-1444, July 2011.
  • Xue, Yanfeng. “Make or Buy New Technology: A CEO Compensation Contract’s Role in a Firm’s Route to Innovation,” Review of Accounting Studies, December (2007).
  • Zhang, Yun, Qi Chen, and T. Hemmer. “On the Optimal Use of Loose Monitoring in Agencies,” Review of Accounting Studies, forthcoming.
  • Zhang, Yun, Qi Chen, and Brian Mittendorf. “Endogenous Accounting Bias when Decision Making and Control Interact,” Contemporary Accounting Research, 27 (4): 1-29, (2010).
  • Zhang, Yun, Chen, Qi, and Thomas Hemmer. “On the Relation between Conservatism in Accounting Standards and Incentives for Earnings Management,” Journal of Accounting Research, Vol. 45, pp. 541-566, June (2007).
  • Zhang, Yun, and Brian Mittendorf. “The Role of Biased Earnings Guidance in Creating a Healthy Tension between Managers and Analysts,” The Accounting Review, Vol. 80, pp. 1193-1209, October (2005).
  • Zou, Youli, Yiwei Dou and Mo Khan. “Labor Unemployment Insurance and Earnings Management,” Forthcoming, Journal of Accounting & Economics (2015).