Research: Department of Accounting

The Accounting Department’s faculty are known for productive and abundant research, often in partnership with doctoral students. Research topics span a wide variety of respected journals and topics.

Research and News Highlights

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Machine Learning Improves Accounting Research, Practice

Machine learning transforms the way accounting firms and researchers work by its ability to detect fraud, improve predictions, and analyze complex datasets.

12/10/2024 | By Ashton York; Vernon Richardson

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Why — and for Whom — Promotional Press Releases Matter

When companies need to attract stakeholder attention, turning to promotional press releases can be an effective strategy to highlight positive achievements.

12/03/2024 | By Alyssa Riley; Caleb Rawson

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An Enduring Legacy: The William Dillard II Leadership Chair

Matt Waller is poised to continue Bill Dillard’s vision for inspiring and influencing the next generation of business leaders.

11/20/2024 | By Meghan Perry

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Division of Student Affairs Presents Two Students the Henry Woods Leadership Award

The Division of Student Affairs has awarded two graduating seniors with the Henry Woods Leadership Award.

11/15/2024 | By Scott Flanagin

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A Roadmap to Income Statement Standardization

Investment professionals' preferences shed light on efforts to improve financial reporting clarity and income statement standardization.

11/05/2024 | By Kaslyn Tidmore; Kris Allee

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When Windall Taxes Create Market Headwinds

Explore the windfall effect of the Energy Profits Levy on oil & gas firms, the spillover effect on the wider energy industry. A must-read for policymakers.

10/01/2024 | By Mitchell Simpson, Kris Allee

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Student Spotlight: Katie Bailey

Katie gained more than knowledge of accounting processes when she earned an online degree.

07/12/2024

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.