Accountancy

Global Leader in Accounting Education

Current Research

Publications

Abdel-Khalik, A. Rashad

Abdel-Khalik, A. 2013. Accounting for Risk, Hedging and Complex Contracts, 592. London: Routledge.

Abdel-Khalik, A. 2009. Fair Value Accounting and Stewardship. Accounting Perspectives, 9: 253-270

Abdel-Khalik, A. 2007. An Empirical Investigation of CEOs Risk Aversion and the Propensity to Smooth Earnings Volatility. Journal of Accounting, Auditing and Finance, 22: 201-235

Autrey, Romana

Autrey, R., Bova, F. 2012. Gray Markets and Multinational Transfer Pricing. The Accounting Review, 87: 393-421

Autrey, R., Dikolli, S., Newman, P. 2010. Performance Measure Aggregation, Career Incentives and Explicit Incentives. Journal of Management Accounting Research, 22: 115-131

Autrey, R., Dikolli, S., Newman, P. 2007. Career Concerns and Mandated Disclosure. Journal of Accounting and Public Policy, 26: 527-554

Bauer, Tim

Bauer, T., Dehning, B., Stratopoulos, T. 2012. The Financial Performance of Global Information and Communication Technology Companies. Journal of Information Systems, 26: 119-152

Beck, Paul

Beck, P., Narayanamoorthy, G. Forthcoming. Did the SEC Impact Banks' Loan Loss Reserve Policies and Their Informativeness? Journal of Accounting and Economics

Beck, P., Lisowsky, P. Forthcoming. Tax Uncertainty and Voluntary Real-Time Tax Audits. The Accounting Review

Beck, P., Wu, M. 2006. Learning by Doing and Audit Quality. Contemporary Accounting Research, 23: 1-30

Black, William

Black, W. 2007. Valuing Professional Practices: Thorny Challenges. Business Valuation Resources

Brown, Timothy

Libby, R., Brown, T. 2013. Financial Statement Disaggregation Decisions and Auditors' Tolerance for Misstatement. The Accounting Review, 88: 641-665

Chandler, John

Chandler, J., Schwartz, R. 2012. An Instructional Note on Business Risk and Audit Implications: Seasonality at Mattel. Journal of Accounting Education, 30: 397-415

Chen, Clara Xiaoling

Chen, X., Lu, H., Sougiannis, T. 2012. The Agency Problem, Corporate Governance, and the Behavior of Selling, General, and Administrative Costs. Contemporary Accounting Research, 29: 252-282

Chen, X., Sandino, T. 2012. Can Wages Buy Honesty? The Relationship between Relative Wages and Employee Theft. Journal of Accounting Research, 50: 967-1000

Chen, X., Williamson, M., Zhou, H. 2012. Reward System Design and Group Creativity: An Experimental Investigation. The Accounting Review, 87: 1885-1911

Adler, P., Chen, X. 2011. Combining Creativity and Control: Understanding Individual Motivation in Large-Scale Collaborative Creativity. Accounting, Organizations and Society, 36: 63-85

Chen, X. 2009. Who Really Matters? Revenue Implications of Stakeholder Satisfaction in a Health Insurance Company. The Accounting Review, 84: 1781-1804

Curtis, Susan

Curtis, S. 2011. Formative Assessment in Accounting Education and Some Initial Evidence on its Use for Instructional Sequencing. Journal of Accounting Education, 29: 191-211

Curtis, S. 2009. Teaching Conceptual Knowledge and Thinking Skills Using Multiple Choice Questions. Accounting Education News

Davis, Jon

Davis, J., Pesch, H. Forthcoming. Fraud Dynamics and Controls in Organizations. Accounting, Organizations and Society

Davis, J. 2011. Insights from Audit Analogs. Accounting, Organizations and Society, 36: 313-317

Donohoe, Michael

Donohoe, M., Knechel, R. Forthcoming. Does Corporate Tax Aggressiveness Influence Audit Pricing? Contemporary Accounting Research

Donohoe, M., McGill, G., Outslay, E. 2012. Through a Glass Darkly: What Can We Learn About a U.S. Multinational Corporation's International Operations From Its Financial Statement Disclosures? National Tax Journal, 65: 961-984

Donohoe, M., McGill, G. 2011. The Effects of Increased Book-Tax Difference Tax Return Disclosures on Firm Valuation and Behavior. Journal of the American Taxation Association, 33: 35-65

Drnevich, Dawn

Brotheridge, C., Drnevich, D., Power, J. 2013. Acceptability of Workplace Bullying: A Comparative Study on Six Continents. Journal of Business Research, 66: 374-380

Drnevich, D., Gardner, W., Van Emmerik, H., Wendt, H. 2010. Associations of Culture and Personality with McClelland's Motives: A Cross Cultural Study of Managers in 24 Countries. Group & Organization Management, 35: 329-367

Drnevich, D., Gardner, W., Hunt, J. 2009. Emotional Labor and Leadership: A Threat to Authenticity? The Leadership Quarterly, 20: 466-482

Drnevich, D., Gardner, W., Hunt, J. 2008. Leader Emotional Displays from Near and Far: The Implications of Close versus Distant Leadership for Leader Emotional Labor and Authenticity. In R.H. Humphrey (Ed.). Affect and Emotion: New Directions in Management Theory and Research, 7: 41-64

Elliott, W. Brooke

Elliott, W., Jackson, K. , Peecher, M. , White, B. Forthcoming. The Unintended Effect of Corporate Social Responsibility Performance on Investors' Estimates of Fundamental Value. The Accounting Review

Brown, N., Christensen, T., Elliott, W. 2012. The Timing of Quarterly "Pro Forma" Earnings Announcements. Journal of Business Finance and Accounting, 39: 315-359

Brown, N., Christensen, T., Elliott, W., Mergenthaler, R. 2012. Investor Sentiment and Pro Forma Earnings Disclosures. Journal of Accounting Research, 50: 1-40

Elliott, W., Hodge, F., Sedor, L. 2012. Using Online Video to Announce a Restatement: Influences on Investment Decisions and the Mediating Role of Trust. The Accounting Review, 87: 513-535

Elliott, W., Hobson, J. , Jackson, K. 2011. Disaggregating Management Earnings Forecasts to Reduce Investors' Susceptibility to Earnings Fixation. The Accounting Review, 86: 185-208

Elliott, W., Krische, S., Peecher, M. 2010. Expected Mispricing: The Joint Influence of Accounting Transparency and Investor Base. Journal of Accounting Research, 48: 343-381

Elliott, W., Hodge, F., Jackson, K. 2008. The Association between Nonprofessional Investors' Information Choices and Their Portfolio Returns. Contemporary Accounting Research, 25: 473-498

Elliott, W., Hodge, F., Kennedy, J., Pronk, M. 2007. Are M.B.A. Students a Good Proxy for Nonprofessional Investors? The Accounting Review, 82: 139-168

Elliott, W. 2006. Are Investors Influenced by Pro Forma Emphasis and Reconciliations in Earnings Announcements? The Accounting Review, 81: 113-133

Fan, Qintao

Dutta, S., Fan, Q. 2012. Incentives for Innovation and Delegated versus Centralized Capital Budgeting. Journal of Accounting and Economics

Fan, Q., Zhang, X. 2012. Accounting Conservatism, Information Aggregation, and the Quality of Financial Reporting. Contemporary Accounting Research

Dutta, S., Fan, Q. 2009. Hurdle Rates and Project Development Effort. The Accounting Review

Fan, Q. 2007. Earnings Management and Ownership Retention for Initial Public Offering Firms: Theory and Evidence. The Accounting Review

Fanning, Kirsten

Desir, R., Fanning, K., Pfeiffer, R. 2010. Are Revisions to SFAS No. 5 Needed? Accounting Horizons, 24: 1-21

Finnegan, Thomas

Finnegan, T., Molloy, K. , Sternburg, T. 2012. A Comprehensive Analysis of Cases Litigated in the Small Case Division of the U.S. Tax Court. American Taxation Association Journal of Legal Tax Research

Finnegan, T. 2011. Illinois is a “Leader” in More Ways than One: Big 10 Football and Tax Litigation. Practice Advantage -- Illinois CPA Society

Finnegan, T. 2011. Disaster Relief and Job Creation: The Clean Energy Federal Tax Credit Connection. Practice Advantage -- Illinois CPA Society

Finnegan, T., Molloy, K. , Sternburg, T. 2011. Information That All Taxpayers and Tax Professionals Should Know About the U.S. Tax Court: Is There a Need for CPA Representation in the Tax Court? Practice Advantage -- Illinois CPA Society

Hecht, Gary

Choi, J., Hecht, G., Tayler, W. 2013. Strategy Selection, Compensation, and Surrogation. Journal of Accounting Research, 51: 105-133

Choi, J., Hecht, G., Tayler, W. 2012. Lost in Translation: An Examination of Surrogation in Strategic Performance Measurement Systems. The Accounting Journal, 87: 1135-1163

Hecht, G., Tafkov, I., Towry, K. 2012. Performance Spillover in a Multi-Task Environment. Contemporary Accounting Research, 29: 563-589

Bailey, W., Hecht, G., Towry, K. 2011. Dividing the Pie: The Influence of Managerial Discretion Extent on Bonus Pool Allocation. Contemporary Accounting Research, 28: 885-918

Hobson, Jessen

Hobson, J., Mayew, W., Venkatachalam, M. 2012. Analyzing Speech to Detect Financial Misreporting. Journal of Accounting Research, 50: 349-392

Elliott, W. , Hobson, J., Jackson, K. 2011. Disaggregating Management Earnings Forecasts to Reduce Investors' Susceptibility to Earnings Fixation. The Accounting Review, 86: 185-208

Hobson, J. 2011. Do the Benefits of Reducing Accounting Complexity Persist in Markets Prone to Bubble? Contemporary Accounting Research, 28: 957-989

Jackson, Kevin

Elliott, W. , Jackson, K., Peecher, M. , White, B. Forthcoming. The Unintended Effect of Corporate Social Responsibility Performance on Investors' Estimates of Fundamental Value. The Accounting Review

Denison, C., Farrell, A., Jackson, K. 2012. Managers' Incorporation of the Value of Real Options into Their Long-Term Investment Decisions: An Experimental Investigation. Contemporary Accounting Research, 29: 590-620

Elliott, W. , Hobson, J. , Jackson, K. 2011. Disaggregating Management Earnings Forecasts to Reduce Investors' Susceptibility to Earnings Fixation. The Accounting Review, 86: 185-208

Elliott, W. , Hodge, F., Jackson, K. 2008. The Association between Nonprofessional Investors' Information Choices and Their Portfolio Returns. Contemporary Accounting Research, 25: 473-498

Jackson, K. 2008. De-Biasing Scale Compatibility Effects in Investors Judgments When Investors Attempt to Use Nonfinancial Measures. Contemporary Accounting Research, 25: 803-826

Li, Laura Yue

Gong, G., Li, Y., Zhou, L. Forthcoming. Earnings Non-Synchronicity and Voluntary Disclosure. Contemporary Accounting Research

Gong, G., Li, Y., Wang, J. 2011. Serial Correlation in Management Forecast Errors. Journal of Accounting Research, 49: 677-720

Gong, G., Li, Y., Shin, J. 2011. Relative Performance Evaluation and Related Peer Groups in Executive Compensation Contracts. The Accounting Review, 86: 1007-1043

Gong, G., Li, Y., Xie, H. 2009. The Association Between Management Earnings Forecast Errors and Accruals. The Accounting Review, 84: 497-530

Lee, J., Li, Y., Yue, H. 2006. "Performance, Growth and Earnings Management". Review of Accounting Studies, 11: 305-334

Li, Wei

Li, W. Forthcoming. A Theory on the Discontinuity in Earnings Distributions. Contemporary Accounting Research

Lisowsky, Petro

Beck, P. , Lisowsky, P. Forthcoming. Tax Uncertainty and Voluntary Real-Time Tax Audits. The Accounting Review

Lennox, C., Lisowsky, P., Pittman, J. 2013. Tax Aggressiveness and Accounting Fraud. Journal of Accounting Research, 51: 739-778

Lisowsky, P., Robinson, L., Schmidt, A. 2013. Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity? Journal of Accounting Research, 51: 583-629

Lisowsky, P. 2010. Seeking Shelter: Empirically Modeling Tax Shelters Using Financial Statement Information. The Accounting Review, 85: 1693-1720

Lisowsky, P. 2009. Inferring U.S. Tax Liability from Financial Statement Information. Journal of the American Taxation Association, 31: 29-63

Narayanamoorthy, Ganapathi

Beck, P. , Narayanamoorthy, G. Forthcoming. Did the SEC Impact Banks' Loan Loss Reserve Policies and Their Informativeness? Journal of Accounting and Economics

Cao, S., Narayanamoorthy, G. 2012. Earnings Volatility, Post-Earnings Announcement Drift, and Trading Frictions. Journal of Accounting Research, 50: 41-74

Cao, Z., Narayanamoorthy, G. Forthcoming. Accounting and Litigation Risk: Evidence from D & O Insurance Pricing. Review of Accounting Studies

Cao, Z., Narayanamoorthy, G. 2011. The Effect of Litigation Risk on Management Earnings Forecasts. Contemporary Accounting Research, 28: 125-173

Antle, R., Gordon, E., Narayanamoorthy, G., Zhou, L. 2006. The Joint Determination of Audit Fees, Non-Audit Fees and Abnormal Accruals. Review of Quantitative Finance and Accounting, 235-266

Narayanamoorthy, G. 2006. Conservatism and Cross-Sectional Variation in the Post-Earnings Announcement Drift. Journal of Accounting Research, 44: 763-789

Peecher, Mark

Elliott, W. , Jackson, K. , Peecher, M., White, B. Forthcoming. The Unintended Effect of Corporate Social Responsibility Performance on Investors' Estimates of Fundamental Value. The Accounting Review

Kadous, K., Leiby, J., Peecher, M. Forthcoming. How Do Auditors Weight Informal Contrary Advice? The Joint Influence of Advisor Social Bond and Advice Justifiability. The Accounting Review

Peecher, M., Solomon, I., Trotman, K. Forthcoming. An Accountability Framework for Financial Statement Auditors and Related Research Questions. Accounting, Organizations and Society

Budescu, D., Peecher, M., Solomon, I. 2012. The Joint Influence of the Extent and Nature of Audit Evidence, Materiality Thresholds, and Misstatement Type on Achieved Audit Risk. Auditing: A Journal of Practice and Theory, 31: 19-41

Peecher, M. 2011. Worlds of Assurance. Accounting, Organizations and Society

Elliott, W. , Krische, S., Peecher, M. 2010. Expected Mispricing: The Joint Influence of Accounting Transparency and Investor Base. Journal of Accounting Research, 48: 343-381

Peecher, M., Piercey, M., Rich, J., Tubbs, R. 2010. The Effects of a Supervisor's Active Intervention in Subordinates' Judgments, Directional Goals, and Perceived Technical Knowledge Advantage on Audit Team Judgments. The Accounting Review, 85: 1763-1786

Armfield, C., Chain, M., Hueber, P., Peecher, M. 2009. Auditor Independence Education Materials. Center for Professional Responsibility in Business and Society.

Piercey, M., Peecher, M. 2008. Judging Audit Quality in Light of Adverse Outcomes: Evidence of Outcome Bias and Reverse Outcome Bias. Contemporary Accounting Research, 25: 243-274

Ganguly, A., Herbold, J., Peecher, M. 2007. Assurer Reputation for Competence in a Multi-Service Context. Contemporary Accounting Research, 24: 133-170

Peecher, M., Schwartz, R. , Solomon, I. 2007. It's All About Audit Quality: Perspectives on Strategic Systems Auditing. Accounting, Organizations and Society, 32: 463-485

Pesch, Heather

Davis, J. , Pesch, H. Forthcoming. Fraud Dynamics and Controls in Organizations. Accounting, Organizations and Society

Polinski, Paul

McHugh, M., Polinski, P. 2012. Audit Firm Changes Post Sarbanes Oxley: Impact on the Market for Public Company Audits. CPA Journal, 82: 24-31

Rennekamp, Kristina

Bloomfield, R., Hodge, F., Hopkins, P., Rennekamp, K. Forthcoming. Does Coordinated Presentation Help Credit Analysts Identify Firm Characteristics? Contemporary Accounting Research SSRN Abstract

Libby, R., Rennekamp, K. 2012. Self-Serving Attribution Bias, Overconfidence, and the Issuance of Voluntary Disclosures. Journal of Accounting Research, 50: 197-231

Rennekamp, K. 2012. Processing Fluency and Investors' Reactions to Disclosure Readability. Journal of Accounting Research, 50: 1319-1354

Bloomfield, R., Rennekamp, K. 2009. Experimental Research in Financial Reporting: From the Laboratory to the Virtual World. Foundations and Trends in Accounting Research, 3: 135-221

Sandretto, Michael

Sandretto, M. 2012. Cases in Financial Reporting, Cengage Learning

Schwartz, Rachel

Chandler, J. , Schwartz, R. 2012. An Instructional Note on Business Risk and Audit Implications: Seasonality at Mattel. Journal of Accounting Education, 30: 397-415

Peecher, M. , Schwartz, R., Solomon, I. 2007. It's All About Audit Quality: Perspectives on Strategic Systems Auditing. Accounting, Organizations and Society, 32: 463-485

Kinney, W., Schwartz, R. 2007. Financial Reporting Regulation: Intended and Unintended Consequences. Journal of Management, 24: 355-371

Shapland, Julia

Shapland, J., Turner, C. 2013. Cases in Financial Accounting. Pearson/Prentice Hall.

Silhan, Peter

Silhan, P. Forthcoming. Interfirm Differences in Earnings Variability: An Analysis of Fundamentals, Cash Flows and Accruals. Accounting and Finance

Sougiannis, Theodore

Oltheten, E. , Sougiannis, T., Travlos, N., Zarkos, S. Forthcoming. Greece in the Eurozone: Lessons from a Decade of Experience. Quarterly Review of Economics and Finance SSRN Abstract

Chen, X. , Lu, H., Sougiannis, T. 2012. The Agency Problem, Corporate Governance, and the Behavior of Selling, General, and Administrative Costs. Contemporary Accounting Research, 29: 252-282

Cao, Y., Myers, L., Sougiannis, T. 2011. Does Earnings Acceleration Convey Information? Review of Accounting Studies, 16: 812-842

Sougiannis, T. 2011. Discussion - The Effect of R&D Inputs and Outputs on the Relation between the Uncertainty of Future Operating Performances and R&D Expenditures. Journal of Accounting, Auditing and Finance, 26: 145-149

Lev, B., Li, S., Sougiannis, T. 2009. The Usefulness of Accounting Estimates for Predicting Cash Flows and Earnings. Review of Accounting Studies, 15: 779-807

Ghicas, D., Papadaki, A., Siougle, G., Sougiannis, T. 2008. The Relevance of Quantifiable Audit Qualifications in the Valuation of IPOs. Review of Accounting Studies, 13: 512-550

Chambers, D., Linsmeier, T., Shakespeare, C., Sougiannis, T. 2007. An Evaluation of SFAS No. 130 Comprehensive Income Disclosures. Review of Accounting Studies, 12: 557-593

Sternburg, Thomas

Finnegan, T. , Molloy, K. , Sternburg, T. 2012. A Comprehensive Analysis of Cases Litigated in the Small Case Division of the U.S. Tax Court. American Taxation Association Journal of Legal Tax Research

Finnegan, T. , Molloy, K. , Sternburg, T. 2011. Information That All Taxpayers and Tax Professionals Should Know About the U.S. Tax Court: Is There a Need for CPA Representation in the Tax Court? Practice Advantage -- Illinois CPA Society

Thompson, Anne

Omer, T., Shelley, M., Thompson, A. 2012. Investors' Response to Revelations of Prior Uncorrected Misstatements. Auditing: A Journal of Practice and Theory, 31: 167-192

Vance, Thomas

Presslee, A., Vance, T., Webb, A. Forthcoming. The Effects of Reward Type on Employee Goal Setting, Goal Commitment and Performance.. The Accounting Review

Stratopoulos, T., Vance, T., Zou, X. 2013. Incentive Effects of Enterprise Systems on the Magnitude and Detectability of Reporting Manipulations. International Journal of Accounting Information Systems, 14: 39-57

Jollineau, S., Vance, T., Webb, A. 2012. Subordinates as the First Line of Defense against Biased Financial Reporting. Journal of Management Accounting Research, 24: 1-24

Vance, T. 2010. Subcertification and Relationship Quality: Effects on Employee Effort.. Contemporary Accounting Research, 27: 959-981

Bird, F., Vance, T., Woolstencroft, P. 2009. Fairness in International Trade and Investment: North American Perspectives.. Journal of Business Ethics, 84: 405-435

Venugopalan, Raghu

Gigler, F., Kanodia, C., Sapra, H., Venugopalan, R. 2009. Accounting Conservatism and the Efficiency of Debt Contracts. Journal of Accounting Research

Kanodia, C., Gigler, F., Venugopalan, R. 2007. Assessing the Information Content of Mark-to-Market with Mixed Attributes: The Case of Cash Flow Hedges. Journal of Accounting Research

Wright, William

Wright, W., Trotman, K. 2012. Triangulation of Audit Evidence in Fraud Risk Assessments. Accounting, Organizations and Society, 37: 41-53

McKnight, C., Wright, W. 2011. Characteristics of Relatively High-Performance Auditors. Auditing: A Journal of Practice and Theory, 30: 191-206

Wright, W., Berger, L. Forthcoming. Fraudulent Management Explanations and the Impact of Alternative Presentations of Client Business Evidence. Auditing: A Journal of Practice and Theory

Wright, W. 2007. Academic Instruction as a Deteriminant of Judgment Performance. Behavioral Research in Accounting, 19: 247-259

Wu, Martin Guohai

Beck, P. , Wu, M. 2006. Learning by Doing and Audit Quality. Contemporary Accounting Research, 23: 1-30

Wu, M. 2006. An Economic Analysis of Audit and Non-Audit Services: The Trade-off between Competition Crossovers and Knowledge Spillovers. Contemporary Accounting Research, 23: 527-54

Zhang, Li

Pacharn, P., Zhang, L. 2006. Accounting, Innovation, and Incentives. Journal of Engineering and Technology Management

Zhou, Flora

Chen, X. , Williamson, M., Zhou, H. 2012. Reward System Design and Group Creativity: An Experimental Investigation. The Accounting Review, 87: 1885-1911

Bloomfield, R., Tayler, W., Zhou, H. 2009. Momentum, Reversal, and Uninformed Traders in Laboratory Markets. Journal of Finance

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