Research: Department of Accounting

• U of A
• Walton College
• Departments
• Accounting
• Research: Department of Accounting

Recent Publications (2019-2023)

2023

• Allee, K. D. (2023). The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions? Issues in Accounting Education.
• Booker, A., Curtis, A., Richardson, V. J. (2023). Investor Disagreement, Disclosure Processing Costs, and Trading Volume: Evidence from Investors Who Interact on Social Media. The Accounting Review.
• deHaan, E., Moon, J. R., Shipman, J. E., Swanquist, Q., Whited, R. (2023). Control Variables in Interactive Models. Journal of Financial Research.
• Henry, E. E. (2023). Mimicking Tax Strategies: Evidence from IPOs. Management Science.
• Rawson, C. T., Twedt, B., Watkins, J. (2023). Managers’ Strategic Use of Concurrent Disclosure: Evidence from 8-K Filings and Press Releases. The Accounting Review.
• Blann, J. J., Kleppe, T. J., Shipman, J. E. (2023). Did the PCAOB's 2009 Office Expansion Improve Audit Quality? Contemporary Accounting Research.

2022

• Allee, K. D., Erickson, D., Esplin, A., Larocque, S. (2022). Independent and Investment-Bank Analysts' Target Prices. Journal of Financial Reporting.
• Allee, K. D., Bushee, B. J., Kleppe, T. J., Pierce, A. T. (2022). Did the Siebel Systems Case Limit the SEC’s Ability to Enforce Regulation Fair Disclosure? Journal of Accounting Research.

• Allee, K. D., Do, C., Raymundo, F. G. (2022). Principal Component Analysis and Factor Analysis in Accounting Research. Journal of Financial Reporting.
• Campbell, J., Gee, K., Wiebe, Z. B. (2022). The Determinants and Informativeness of Non-GAAP Revenue Disclosures. The Accounting Review.
• Cassell, C. A., Dearden, S., Rosser, D., Shipman, J. (2022). The Effect of Confirmation Bias on Auditors’ Risk Assessments: Archival Evidence. Auditing: A Journal of Practice and Theory.
• Cowle, E., Kleppe, T. J., Shipman, J., Moon, J. R. (2022). Client Consulting Opportunities and the Reemergence of Big 4 Consulting Practices: Implications for the Audit Market. The Accounting Review.
• Cowle, E., Decker, R., Rowe, S. P. (2022). Retain or Rotate: The Association Between Frequent Auditor Switching and Audit Quality. Accounting Horizons.
• Cowle, E., Rowe, S. P. (2022). Don’t make me look bad: How the audit market penalizes auditors for doing their job. The Accounting Review.
• Green, D., Henry, E., Parsons, S., Plesko, G. (2022). Incorporating Financial Statement Information to Improve Forecasts of Taxable Income. The Accounting Review.
• Moon, J. R., Shipman, J. E., Swanquist, Q., Whited, R. (2022). On Controlling for Misstatement Risk. Auditing: A Journal of Practice and Theory.
• Peters, G. F., Fleischman, G., Romi, A., Sanchez, J. (2022). The Impact of Relative CEO Compensation on Not-for-Profit Contributions. Journal of Public Budgeting, Accounting & Financial Management.
• Raman, R., Aljafari, R., Venkatesh, V., Richardson, V. J. (2022). Mixed Methods Research in the Age of Analytics: An Exemplar Leveraging Sentiments from News Articles to Explain Firm Performance. International Journal of Information Management.
• Rawson, C. T. (2022). Manager Perception and Proprietary Investment Disclosure. Review of Accounting Studies.
• Whited, R., Swanquist, Q., Shipman, J. E., Moon, J. R. (2022). Out of Control: The (Over)use of Controls in Accounting Research. The Accounting Review.

2021

• Allee, K. D., Do, C., Sterin, M. (2021). Product Market Competition, Disclosure Framing, and Casting in Earnings Conference Calls. Journal of Accounting and Economics.
• Allee, K. D., Christensen, T. E., Graden, B. S., Merkley, K. J. (2021). The Genesis of Voluntary Disclosure: An Analysis of Firms’ First Earnings Guidance. Management Science.
• Allee, K. D., Baik, B., Roh, Y. (2021). Detecting Financial Misreporting with Real Production Activity. Contemporary Accounting Research.
• Hunt, J., Rosser, D., Rowe, S. P. (2021). Using Machine Learning to Predict Auditor Switches: How the Threat of Switching Auditors Affects Audit Quality. Journal of Accounting and Public Policy.

2020

• Allee, K., Erickson, D., Esplin, A., Yohn, T. L. (2020). The Characteristics, Valuation Methods, and Information Use of Valuation Specialists. Accounting Horizons.
• Allee, K. D., Badertscher, B. A., Yohn, T. L. (2020). Private Corporate Ownership: Implications for Future Profitability. Journal of Management Accounting Research.
• Carcello, J. V., Neal, T. L., Reid, L. C., Shipman, J. E. (2020). Auditor Independence and Fair Value Accounting: An Examination of Non-Audit Fees and Goodwill Impairments. Contemporary Accounting Research.
• Cassell, C. A., Hansen, J., Myers, L., Seidel, T. (2020). Does the Timing of Auditor Changes Affect Audit Quality? Evidence from the Initial Year of the Audit Engagement. Journal of Accounting, Auditing and Finance.
• Ji, X., Lu, W., Qu, W., Richardson, V. J. (2019). Changes in Internal Control Disclosure and Analyst Forecasts Around Mandatory Disclosure of China SOX. Accounting Horizons.

2019

• Atwood, T. J., Lewellen, C. (2019). The Complementarity Between Tax Avoidance and Manager Diversion: Evidence from Tax Haven Firms. Contemporary Accounting Research.
• Ayres, D. R., Campbell, J. L., Chyz, J. A., Shipman, J. E. (2019). Do Financial Analysts Compel Firms to Make Accounting Decisions? Evidence from Goodwill Impairments. Review of Accounting Studies.
• Ayres, D., Neal, T., Reid, L., Shipman, J. (2019). Auditing Goodwill in the Post-Amortization Era: Challenges for Auditors. Contemporary Accounting Research.
• Cassell, C. A., Cunningham, L., Lisic, L. (2019). The Readability of Company Responses to SEC Comment Letters and SEC 10-K Filing Review Outcomes. Review of Accounting Studies.
• Moon, J. R., Shipman, J., Swanquist, Q., Whited, R. (2019) Do Clients Get What They Pay For? Evidence from Auditor and Engagement Fee Premiums. Contemporary Accounting Research.
• Rowe, S., Cassell, C. A., Hunt, E., Narayanamoorthy, G. (2019). A Hidden Risk of Auditor Industry Specialization: Evidence from the Financial Crisis. Review of Accounting Studies.
• Peters, G. F., Zhang, J., Callahan, C. (2019). Debt Contract Strictness and Auditor Specialization. Journal of Business Finance & Accounting.
• Richardson, V., Shan, Y. (2019). Data Analytics in the Accounting Curriculum. Advances in Accounting Education.