Moore School of Business - Moore School of Business

Working Papers and Research in Progress

Wendy Bailey, "Dividing the Pie: The Influence of Managerial Discretion Extent on Bonus Pool Allocations," with G. Hecht and K. Towry.

Wendy Bailey, "Do Proportionate Consolidation Afford Corporate Lending Officers Better Protection Against Off-Balance Sheet Financing Than the Equity Method?"

Wendy Bailey, "In GAAP We Trust: Are Principle-Based Standards Better than Rule-Based Standards?" with K. Sawers.

Wendy Bailey, "A Principle-Based Approach to U.S. Standard Setting and the Demand for Procedural Justice," with K. Sawers.

Wendy Bailey, "Using Multiple Control Mechanisms in Judgment Oriented Tasks," with J. Birnberg.

Wendy Bailey, "Sticky Costs and Executive Compensation" with Marcus Caylor and Tom Lopez.

Wendy Bailey, "The Ethics of Earnings Management: Similarities and Differences Between Accountants and Managers."

Wendy Bailey, "Does Ex Ante Signing or Ex Post Fines Change Perceptions of Legal Liability?"

Wendy Bailey, "Sticky Costs and Subjective Performance Evaluation," with R. Banker and Dutch Fayard.

Marcus Caylor, "Strategic Revenue Recognition around Earnings Benchmarks."

Mark Cecchini, "Detecting Management Fraud in Public Companies," with G. Koehler, H. Aytug and P. Pathak. Under revision for resubmission.

Mark Cecchini, "Predicting Restatements," with G. Koehlerl, H. Aytug and P. Pathak.

Mark Cecchini, "The Effectiveness of Qualitative Financial Statement Data on Bankruptcy Prediction," with H. Aytug, G. Koehler and P. Pathuk.

Mark Cecchini, "Stochastic Accounting Information Systems," with Robert A. Leitch.

Mark Cecchini, "An Exploratory Factor Analysis of Public Company Financial Statements."

Tim Doupnik, "Principles vs. Rules - An Experimental Investigation of Their Impact on Financial Statement Preparers' Judgments," with G. Tsakumis.

Tim Doupnik, "International Financial Reporting Standards - Beyond Convergence," with D. Campbell and G. Tsakumis.

Scott Jackson, "The Allowance for Uncollectible Accounts, Conservatism, and Earnings Management," with Kelvin Liu.

Scott Jackson, "Accounting Book Values, Mental Book Values and Asset Selling Price Decisions," with Ted Rodgers and Brad Tuttle.

Scott Jackson, "The Effect of Risk of Misstatement and Workload Pressure on the Choice of Workpaper Review Format," with C. Agoglia, J. Brazel, and R. Hatfield.

Scott Jackson, "The Effects of Audit Rotation and Client Pressure on Proposed Audit Adjustments," with R. Hatfield and Scott Vandervelde. Under revision for second-round review at The Journal of Accounting and Public Policy.

Scott Jackson, "Why Do Decision Frames and Decision Domains Influence Decisions?" with R. Hatfield.

Scott Jackson, "Economic Consequences of Firms' Depreciation Method Choice: Evidence from Capital Investments," with Kelvin Liu and Mark Cecchini.

Robert A. Leitch, "Participation in Budgeting: Situational Participation, Intrinsic Involvement, and Influence," with K. Dow, P. Greenberg and R. Greenberg. Submitted for review to Decision Sciences.

Robert A. Leitch, "Information Sharing: The Effects of Strategic and Information Technology Integration on the Perceived Firm Value of Supply Chain Partners," with Kelvin Liu and Yi-Jing Wu. Re-submitted for review to Journal of Management Accounting Research.

Robert A. Leitch, "A Contingent Theory of Knowledge Location and Management: An Experimental Examination," with K. Dow and K. Fiedler.

Robert A. Leitch, "The Effect of Internal Cost Management, Information Systems Integration, and Absorptive Capacity on Inter-organizational Cost Management," with L. Lee, Dutch Fayard and W. Kettinger.

Robert A. Leitch, "Supply Chain Opportunism and the Interorganizational System Adoption Decision," with Kelvin Liu and W. Kettinger.

Robert A. Leitch, "Empirical Bayes Estimation for Multilocation Audits: An Attributes Approach," with J. Reisch.

Robert A. Leitch, "Cost Measurement Errors in Project Management and the Winners Curse," with T. Fry and P. Philipoom.

Tom Lopez, "Executive Compensation and Operational Restructurings," with D. Adut and B. Cready. Under second review at Strategic Management Journal.

Tom Lopez,"Negative Special Items, Tax Rates, and the "Income-Transfer' Hypothesis," with B. Cready and C. Sisneros. Under second revew at the Journal of Accounting Research.

Tom Lopez, "Operational Restructurings and the Ability of Firms to Meet or Beat Analysts' Earnings Forecasts," with Kelvin Liu and P. Johnson. Under revision for resubmission to The Accounting Review.

Tom Lopez, "The Persistence and Market Valuation of Recurring Nonrecurring Items," with B. Cready and C. Sisneros. Under review at The Accounting Review.

Tom Lopez, "Anticipating Future Performance Using the Current Earnings Expectation Path," with Marcus Caylor, P. Johnson and T. Christensen. Under review at The Accounting Review.

Tom Lopez, "Does Cognitive Processing of Earnings News Contribute to the Market Premium for Beating Analysts Forecasts?" with P. Johnson and Ted Rodgers.

Tom Lopez, "The Impact of Reg FD on Analyst Forecast Guidance," with Tom Canace and Marcus Caylor.

Tom Lopez, "Predicting outcomes of firms that restructure," with M. Sanchez, W. Thomas and D. Hermann.

Ted Rodgers, "Corporate governance reputation and the market reaction to the auditor switch and retention decision."

Ted Rodgers, "An experimental study of audit committee effectiveness under alternative incentive structures," with J. Schatzberg and W. Waller.

Ted Rodgers, " An experimental markets examination of the auditor's internal control opinions," with Ji-Ying Wu.

Ted Rodgers, "Continuous reporting and information processing under uncertainty." with B. Mayhew.

Caroline Strobel, "Multiple Objective Transfer Pricing," with Robert A. Leitch.

Caroline Strobel, "Impact of Fin48 on Financial Reporting," with Tom Lopez.

Caroline Strobel, "Nonprofit Compensation," with J. Sylvestre.

Brad Tuttle, "The Willingness of Information Systems Professionals to Convey Negative Information during a Pre-Implementation Review," withM. Taylor.

Brad Tuttle, "An Experimental Test of Mental Accounting From a Categorization Perspective: Transferring Risk Preferences from Taxes to Investments," with D. Falsetta.

Scott Vandervelde, "Experimental Tests of a Descriptive Theory of Auditee Risk Assessment," with R. Tubbs, A. Schepanski and W. Messier. Under revision for second round review at Auditing: A Journal of Practice & Theory.

Scott Vandervelde, "Classifying Internal Control Deficiencies: Auditor Judgment about Material Weaknesses and Compensating Controls," with A. Gramling and E. O'Donnell. Under revision for second-round review at Auditing: A Journal of Practice & Theory.

Scott Vandervelde, "Quantifying the risk of internal control breach," with Mark Cecchini and R. Knechel.

Scott Vandervelde, "Internal control evaluation: does knowledge transfer from the internal control audit to the financial statement audit and vice versa?" with J. Joe and Yi-Jing Wu.

Rich White, "The Short-Term Lock-in Effect: Additional Evidence Using IPO Data," with J. Kahle and D. Falsetta.

Rich White, "The Impact of the New Tax Preparer Penalties on a Tax Preparer's Decision to Recommend a Risky Tax Position and Sign a Client's Return," with T. Dickens and Vicki Glackin.

School of Accounting

Working Papers