University of Arkansas

Walton College

The Sam M. Walton College of Business

Research

Vernon Richardson, Jacob Haislip, (2018). The Effect of Customer Relationship Management Systems on Firm Performance ,
Cory Cassell, Linda Myers, Roy Schmardebeck, Jian Zhou, (in press). The Monitoring Effectiveness of Co-Opted Audit Committees ,
Gary Peters, J. Sanchez, A. Romi, (in press). The Influence of Corporate Sustainability Officers on Performance ,
Gene Kim, Vernon Richardson, Marcia Watson, (2018). IT Does Matter: The Folly of Ignoring IT Material Weaknesses ,
Jacob Haislip, Vernon Richardson, (2018). The Effect of CEO IT Expertise on the Information Environment: Evidence from Earnings Forecasts and Announcements , Available at SSRN 2594774
Linda Myers, Jonathan Shipman, Quinn Swanquist, Robert Whited, (2018). Measuring the Market Response to First-Time Going Concern Modifications: The Importance of Disclosure Timing , 23 (4) : 1512-1542
Kenneth Bills, Christie Hayne, Sarah Stein, (2018). A Field Study on Small Accounting Firm Membership in Associations and Networks: Implications for Audit Quality , 93 (5) : 73-96
James Moon, Jonathan Shipman, Quinn Swanquist, Robert Whited, (in press). Do Clients Get What They Pay For? Evidence from Auditor and Engagement Fee Premiums ,
Gary Peters, L. Chen, H. Chung, J. Wynn, (2017). Does Incentive Based Compensation for Chief Internal Auditors Impact Objectivity? , 36 (2) : 21-43
Cory Cassell, James Hansen, Linda Myers, Timothy Seidel, (in press). Does the Timing of Auditor Changes Affect Audit Quality? Evidence from the Initial Year of the Audit Engagement ,
Rachel Alexander, Andrew Gross, G.R. Houston, Vernon Richardson, (2017). Market Response to FIN 48 Adoption: A Debt Covenant Theory ,
T.J. Atwood, (in press). The Complementarity Between Tax Avoidance and Manager Diversion: Evidence from Tax Haven Firms ,
Douglas Ayres, Terry Neal, Lauren Reid, Jonathan Shipman, (in press). Auditing Goodwill in the Post-Amortization Era: Challenges for Auditors ,
Kenneth Bills, Ling Lisic, Timothy Seidel, (2017). Do CEO Succession and Succession Planning Affect Stakeholders' Perceptions of Financial Reporting Risk? Evidence from Audit Fees , 92 (4) : 27-52
Cory Cassell, Michael Drake, Travis Dyer, (in press). Auditor Litigation Risk and the Number of Institutional Investors ,
Jonathan Shipman, Quinn Swanquist, Robert Whited, (2017). Propensity Score Matching in Accounting Research , 92 (1) : 213-244
Adi Masli, Vernon Richardson, Marcia Watson, Robert Zmud, (2016). SENIOR EXECUTIVES’ IT MANAGEMENT RESPONSIBILITIES: SERIOUS IT-RELATED DEFICIENCIES AND CEO/CFO TURNOVER , 40 (3) : 687–708
Sami Keskek, Linda Myers, Thomas Omer, Marjorie Shelley, (in press). The Effects of Disclosure and Analyst Regulations on the Relevance of Analyst Characteristics for Explaining Analyst Forecast Accuracy ,
Cory Cassell, Linda Myers, Timothy Seidel, Jian Zhou, (2016). The Effect of Lame Duck Auditors on Management Discretion: An Empirical Analysis , 35 (3) : 51-73
Sami Keskek, Senyo Tse, (2016). Does Intentional Forecast Bias Reduce Financial Analysts’ Market Influence? , : 1-23
Kenneth Bills, Lauren Cunningham, Linda Myers, (2016). Small audit firm membership in associations, networks, and alliances: Implications for audit quality and audit fees , 91 (3) : 767-792
Kenneth Bills, Quinn Swanquist, Robert Whited, (2016). Growing pains: Audit quality and office growth , 33 (1)
Kenneth Bills, Nathaniel Stephens, (2016). Spatial competition at the intersection of the large and small audit firm markets , 35 (1) : 23-45
Gary Peters, Larry Abbott, Susan Parker, Brian Daugherty, (2016). Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence , 54 (1) : 3-40
Kenneth Bills, Lauren Cunningham, (2015). How small audit firm membership in associations, networks, and alliances can impact audit quality and audit fees , Current Issues in Auditing 9 (2) : P23-P35
Kenneth Bills, Robert Glasscock, Derek Johnston, (2015). The capital market pricing of suspended exploratory well costs , 64 (2) : 173-182
Gary Peters, Chris Hines, Adi Masli, Elaine Mauldin, (2015). Board Risk Committees and Audit Pricing , 34 (4) : 59-84
Michael Crawley, (2015). Macroeconomic Consequences of Accounting: The Effect of Accounting Conservatism on Macroeconomic Indicators and the Money Supply , 90 (3) : 987-1011
Gary Peters, Andrea Romi, (2015). The Association Between Sustainability Governance Characteristics and the Assurance of Corporate Sustainibility , 34 (1) : 163-198
Cory Cassell, Linda Myers, Timothy Seidel, (2015). Disclosure Transparency about Activity in Valuation Allowance and Reserve Accounts and Accruals-Based Earnings Management , 46 : 23-38
Gary Peters, D. Janvrin, J. H. Lim, (2015). The Perceived Impact of Journal of Information Systems on Promotion and Tenure ,
Gary Peters, Chris Hines, (2015). Voluntary Risk Management Committee Formation: Determinants and Short-Term Outcomes , 34 (3) : 267-290
Michael Drake, Linda Myers, Susan Scholz, Nathan Sharp, (2015). Short Selling around Restatement Announcements: When do Bears Pounce? , 30 (2) : 218-245
Ying Cao, James Myers, Linda Myers, Thomas Omer, (2015). Company Reputation and the Cost of Equity Capital , 20 (1) : 42-81
Rajib Doogar, Stephen Rowe, Padmakumar Sivadasan, (2015). Asleep At The Wheel (Again)? Bank Audits During The Lead-up To The Financial Crisis ,
Kristian Allee, Daniel Lynch, Kathy Petroni, Joseph Schroeder, (2015). Do Property Taxes Affect Real Operating Decisions and Market Prices for Crude Oil? , Contemporary Accounting Research 32 (2) : 736–762
Jinqiu Yan, Tharindra Ranasinghe, Saleha Khumawala, (in press). Why Hedge? Extent, Nature, and Determinants of Derivative Usage in U.S. ,
Kenneth Bills, Debra Jeter, Sarah Stein, (2015). Auditor industry specialization and evidence of cost efficiencies in homogenous industries , 90 (5) : 1721-1754
John Norwood, Lonnie Beard, (2015). Shannon v. Wilson and the Arkansas Dramshop Act of 1999 , Arkansas Law Notes Online
Susan Jurney, P Johnson, T Rodgers, (2015). How Does the Market Process Sequential Earnings Information? , 31 (1) : 55-67
Kristian Allee, Matt DeAngelis, (2015). The structure of voluntary disclosure narratives: Evidence from tone dispersion , Journal of Accounting Research Volume 53 (Issue 2) : 241–274
Katie Terrell, (2015). Managing Organizational Change in Operational Change Initiatives , Institute of Management Accounting: Statements on Management Accounting series
Sami Keskek, Senyo Tse, Jennifer Tucker, (2014). Analyst Information Production and the Timing of Annual Earnings Forecasts , 19 (4) : 1504-1531
Michael Drake, James Myers, Linda Myers, Michael Stuart, (in press). Short Sellers and the Informativeness of Stock Prices with Respect to Future Earnings ,
Linda Myers, Jaime Schmidt, Michael Wilkins, (2014). An Investigation of Recent Changes in Going Concern Reporting Decisions Among Big N and Non-Big N Auditors , : 155-172
Michael Crawley, (2014). Analytics in Empirical/Archival Financial Accounting Research , 57 (5) : 583-593
Gary Peters, Andrea Romi, (2014). Does the voluntary adoption of corporate governance mechanisms improve environmental risk disclosures? Evidence from greenhouse gas emission accounting. , 125 : 637-666
Adi Masli, Vernon Richardson, Juan Sanchez, Rodney Smith, (2014). The Interrelationships between Information Technology Spending, CEO Equity Incentives and Firm Value , 48 (2) : 41-66
T.J. Atwood, (in press). Discussion of ‘Book-Tax Conformity and Earnings Management: Insights from European One- and Two-Book Systems , 36 (2)
Su-Li "Sabrina" Chi, Morton Pincus, Siew Hong Teoh, (2014). Mispricing of Book-Tax Differences and the Trading Behavior of Short Sellers and Insiders ,
Karen Pincus, (2014). Comision Pathways: Processo De Entrada De Los Futuros Participantes de la Profession , Contaduria Publica : 60-64
Cory Cassell, Shawn Huang, Juan Manuel Sanchez, (2013). Forecasting without Consequence? Evidence on the Properties of Retiring CEOs’ Forecasts of Future Earnings , 88 (6) : 1909-1937
Cory Cassell, Gary Giroux, Linda Myers, Thomas Omer, (2013). The Emergence of Second-Tier Auditors in the US: Evidence from Investor Perceptions of Financial Reporting Credibility , 40 (3-4) : 350-372
Guido Geerts, Lynford Graham, Elaine Mauldin, William McCarthy, Vernon Richardson, (2013). Integrating Information Technology into Accounting Research and Practice , 27 (4) : 815-840
Cory Cassell, Lauren Dreher, Linda Myers, (2013). Reviewing the SEC’s Review Process: 10-K Comment Letters and the Cost of Remediation , 88 (6) : 1875-1908
Gary Peters, Andrea Romi, (2013). Discretionary Compliance with Mandatory Environmental Disclosures: Evidence from SEC Filings , 32 (4) : 213-236
Sami Keskek, Lynn Rees, Wayne Thomas, (2013). Earnings Announcements, Differences of Opinion and Management Guidance , 40 (7-8) : 769-795
Terrance Saldanha, Nigel Melville, Ron Ramirez, Vernon Richardson, (2013). Information Systems for Collaborating versus Transacting: Impact on Plant Performance in the Presence of Demand Volatility , 31 (6) : 313-329
Carlos Dorantes, Chan Li, Gary Peters, Vernon Richardson, (2013). The Effect of Enterprise Systems Implementation on the Firm Information Environment , 30 (4) : 1427-1461
Ying Cao, Linda Myers, Thomas Omer, (2012). Does Company Reputation Matter for Financial Reporting Quality? Evidence from Restatements , 29 (3) : 956-990
Chan Li, Gary Peters, Vernon Richardson, Marcia Watson, (2012). The Consequences of Information Technology Control Weaknesses on Management Information Systems: The Case of Sarbanes-Oxley Internal Control Reports , 36 (1) : 179-203
Cory Cassell, Shawn Huang, Juan Manuel Sanchez, (2012). Seeking Safety: The Relation Between CEO Inside Debt Holdings and the Riskiness of Firm Investment and Financial Policies , 103 : 588-610
Mark Bradshaw, Michael Drake, James Myers, Linda Myers, (2012). A Re-examination of Analysts’ Superiority Over Time-Series Forecasts of Annual Earnings , 17 (4) : 357–384
Gary Peters, Lawrence Abbott, Susan Parker, (2012). Internal Audit Assistance and External Audit Timeliness , 31 (4) : 3-20
Gary Peters, Dennis Lopez, (2012). The Effect of Workload Compression on Audit Quality , 31 (4) : 139-165
T.J. Atwood, Michael Drake, James Myers, Linda Myers, (2012). Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence , 87 (6) : 1831-1860
Charles Leflar, (2012). The U.S.S. Charles J. Finger: The Voyages of the Namesake of a Fayetteville Icon , Flashback: Journal of the Washington County Historical Society 62 (3) : pp 99 - 120
John Norwood, Janet Flaccus, (2012). Trademark Law and the Internet From Ancient Times to the Present Day , Arkansas Law Notes 2012
Karen Pincus, Gary Sundem, David McPeak, (2012). The International Accounting Education Standards Board: Influencing Global Accounting Education , 27 (3) : 743-750
Rajendra Srivastava, Theodore Mock, Karen Pincus, Arnie Wright, (2012). Causal inference in auditing: A framework , 31 (3) : 177-201
Gary Peters, Lawrence Abbott, Susan Parker, (2012). Audit Fee Reductions from Internal Audit Provided Assistance: The Incremental Impact of Internal Audit Characteristics , 29 (1) : 94-118
Karen Pincus, (2012). "The US Pathways Commission: Origin, Structure, Initial Report and Prospects," Ch 3 in "Emerging Pathways for the Next Generation of Accountants" , Centre for Accounting Governance and The Institute of Chartered Accountants in Australia 3 : 27-34
Jacqueline Hammersley, Linda Myers, Jian Zhou, (2012). The Failure to Remediate Previously-Disclosed Material Weaknesses in Internal Controls , 31 (2) : 73-111
Cory Cassell, Gary Giroux, Linda Myers, Thomas Omer, (2012). The Effect of Corporate Governance on Auditor-Client Realignments , 31 (2) : 167-188
Shawn Huang, Juan Sanchez, Michael Stuart, (2012). Seeking Safety: The Relation between CEO Inside Debt Holdings and the Riskiness of Firm Investment and Financial Policies , 103 (3) : 588-610
Jee-Hae Lim, Bruce Dehning, Vernon Richardson, Rodney Smith, (2011). A Meta-Analysis of the Effects of IT Investment on Firm Financial Performance , 25 (2) : 145-170
Dennis Lopez, Gary Peters, (2011). Auditor Workload Compression and Busy Season Auditor Switching , 25 (2)
Gary Peters, Larry Abbott, Susan Parker, (2011). Does Mandated Disclosure Induce a Structural Change in the Determinants of Non-Audit Service Purchases , 30 (2) : 51
T.J. Atwood, Michael Drake, James Myers, Linda Myers, (2011). Do Earnings Reported Under IFRS Tell Us More about Future Earnings and Cash Flows? , 30 (2) : 103-121
Michael Drake, Linda Myers, (2011). Analysts' Accrual-Related Over-Optimism: Do Analyst Characteristics Play a Role? , 16 (1) : 59-88
Ying Cao, Linda Myers, Theodore Sougiannis, (2011). Does Earnings Acceleration Convey Information? , 16 (4) : 812-842
Cory Cassell, Gary Giroux, (2011). Changing Audit Risk Characteristics in the Public Client Market , 23 (2) : 177-183
Adi Masli, Juan Sanchez, Vernon Richardson, Rodney Smith, (2011). The Business Value of IT: A Synthesis and Framework of Archival Research , 25 (2) : 81-116
John Norwood, Janet Flaccus, (2011). Arkansas Law Notes , Arkansas Law Notes 2011 : 47-58
Cory Cassell, Michael Drake, Stephanie Rasmussen, (2011). Short Interest as a Signal of Audit Risk. , 28 (4) : 1278-1297
Juan Sanchez, Thomas Lopez, Peter Johnson, (2011). Special Items: A Descriptive Analysis , 25 (3) : 511-536
Juan Sanchez, Adi Masli, Vernon Richardson, Rodney Smith, (2011). Returns to IT Excellence: Evidence from Financial Performance around Information Technology Excellence Awards , 12 : 189-205
Jong-Hag Choi, Linda Myers, Yoonseok Zang, Ziebart David, (2011). Do Management EPS Forecasts Allow Returns to Reflect Future Earnings? Implications for the Continuation of Management's Quarterly Earnings Guidance , 16 (1) : 143-182
T.J. Atwood, Michael Drake, Linda Myers, (2010). Book-Tax Conformity and the Usefulness of Earnings for Predicting Future Earnings and Cash Flows , 50 (1) : 111-125
Patricia Dechow, Linda Myers, Catherine Shakespeare, (2010). Fair Value Accounting and Gains from Asset Securitizations: A Convenient Earnings Management Tool with Compensation Side-Benefits , 49 (1-2) : 2-25
Larry Abbott, Susan Parker, Gary Peters, (2010). Serving Two Masters: The Association between Audit Committee Internal Audit Oversight and Internal Audit Activities , 24 (1)
T.J. Atwood, H Xie, (2010). The Accrual and Special Items Pricing Anomalies: One Effect or Two? , Review of Accounting and Finance 9 (2) : 156-179
Adi Masli, Gary Peters, Vernon Richardson, Juan Sanchez, (2010). Examining Potential Benefits of Internal Control Monitoring Technology , 85 (3)
Juan Sanchez, Adi Masli, Charlene Henderson, Vernon Richardson, (2010). Layoffs and CEO Compensation: Does CEO Power Influence the Relationship? , 25 (4) : 673-707
Jong-Hag Choi, Linda Myers, Yoonseok Zang, David Ziebart, (2010). The Roles that Forecast Surprise and Forecast Error Play in Determining Management Forecast Precision , 2 (2) : 165-188
John Norwood, (2010). Gambling in Arkansas in the Post Lottery Environment , Arkansas Law Notes (2010) : 77-87
Charlene Henderson, Kevin Kobelsky, Vernon Richardson, Rodney Smith, (2010). The Relevance of IT Expenditures , 24 (2 (Fall 2010)) : 39-78
Dennis Lopez, Gary Peters, (2010). Internal Control Reporting Differences Among Public and Governmental Auditors: The Case of City and County Circular A-133 Audits , 29 (5) : 481-502
Juan Sanchez, Adi Masli, Vernon Richardson, Rodney Smith, (in press). “The Business Value of IT Research: A Synthesis and Framework of Archival Research” , 25 (2) : 81-116
Adi Masli, Gary Peters, Vernon Richardson, Juan Sanchez, (2010). Examining the Potential Benefits of Internal Control Monitoring Technology , 85 (3) : 1001-1034
Juan Sanchez, Austin Reitenga, Cheryl Linthicum, Juan Sanchez, (2010). Social Responsibility and Corporate Reputation: The Case of the Arthur Andersen Enron Audit Failure , 29 (2) : 160-176
John Norwood, Janet Flaccus, (2009). Non Compete Agreements in Arkansas: Can They be Enforced? , Arkansas Law Notes 2009 : 141-154
Charlene Henderson, K. Hughes, (in press). Valuation Implications of Regulatory Climate For Utilities Facing Future Environmental Costs ,
John Norwood, Steven Meyerowitz, (2009). Cashier's Checks in the 21st Century , 126 (9) : 848-864
Jere Francis, Shawn Huang, Inder Khurana , Raynolde Pereira , (2009). Does Corporate Transparency Contribute to Efficient Resource Allocation? , 47 (4) : 943-989
Michael Drake, James Myers, Linda Myers, (2009). Disclosure Quality and the Mispricing of Accruals and Cash Flow , 24 (3)
Juan Sanchez, Adi Masli, Austin Reitenga, Denton Collins, (2009). Earnings Restatements, the Sarbanes-Oxley Act and the Disciplining of Chief Financial Officers , 24 (1) : 1-34
Kristian Allee, Teri Yohn, (2009). The demand for financial statements in an unregulated environment: An examination of the production and use of financial statements by privately held small businesses , The Accounting Review 84 (1) : 1–25
David Hirshleifer, James Myers, Linda Myers, Siew Hong Teoh, (2008). Do Individual Investors Cause Post-Earnings Announcement Drift?: Direct Evidence from Personal Trades , 83 (6) : 1551-1569
Jacqueline Hammersley, Linda Myers, Catherine Shakespeare, (2008). Market Reactions to the Disclosure of Internal Control Weaknesses and to the Characteristics of those Weaknesses under Section 302 of the Sarbanes Oxley Act of 2002 , 13 (1) : 141-165
Kristian Allee, Laureen Maines, David Wood, (2008). Unintended economic implications of financial reporting standards , Business Horizons 51 (5) : 371–377
Bruce Dehning, Vernon Richardson, Rodney Smith, Rpbert Zmud, Robert Kauffman, Paul Tallon, (2008). Using Accounting-Based Performance Measures to Assess the Business Value of Information Technologies and Systems , Economics, Information Systems and Electronic Commerce Research II: Advanced Empirical Methodologies 13 (2008) : 135-154
Kevin Kobelsky, Vernon Richardson, Rodney Smith, Robert Zmud, Vernon Richardson, (2008). Determinants and Consequences of Firm Information Technology Budgets , 83 (4) : 957-996
Cynthia Daily, (2007). The Readability of Professional Materials for Management Accountants. , Advances in Management Accounting 16 : 311-318
Kristian Allee, Ervin Black, David Pincus, (2007). The Effects of Free Agency on Major League Baseball Players’ and Clubs’ Performance , The Cooperstown Symposium on Baseball and American Culture
Kristian Allee, Nilabhra Bhattacharya, Ervin Black, Theodore Christensen, (2007). Pro forma disclosure and investor sophistication: External validation of experimental evidence using archival data , Accounting, Organizations and Society 32 (3) : 201–222
James Myers, Linda Myers, Douglas Skinner, (2007). Earnings Momentum and Earnings Management , 22 : 249-284
Paul Lowry, Gilbert Karuga, Vernon Richardson, (2007). Assessing Leading Institutions, Faculty, and Articles in Premier Information Systems Research Journals , 20 (16) : 142-203
Vernon Richardson, Leonard Ridley, Robert Zmud, Vernon Richardson, (2007). The Financial Performance Effects of IT-Based Supply Chain Management Systems in Manufacturing Firms , 25 (June 2007) : 806-824
Paul Lowry, Gilbert Karuga, Vernon Richardson, (2007). Assessing the Impact of Premier Information Systems Research over Time , 19 : 115-131
Ervin Black, Tomas Jandik, Thomas Carnes, Charlene Henderson, Tomas Jandik, (2007). The Relevance of Target Accounting Quality to the Long-term Success of Cross-border Mergers , 34 (1&2 January-March) : 139-168
Bruce Dehning, Vernon Richardson, Glenn Pfeiffer, Vernon Richardson, (2006). Analysts' forecasts and investments in information technology , 7 (3) : 238-250
T.J. Atwood, (2003). Implicit Taxes: Evidence from Taxable, AMT and Tax-Exempt State and Local Government Bond Yields , 25 (1) : 1-20
B. Dehning, Vernon Richardson, R.W. Zmud, (2003). The value relevance of announcements of transformational information technology investments , MIS Quarterly 27 (4) : 637-656
James Myers, Linda Myers, Thomas Omer, (2003). Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? , Accounting Review 78 (3) : 779-799
M Hanlon, James Myers, T Shevlin, (2003). Dividend taxes and firm valuation: a re-examination , 35 (2) : 119-153
Dennis Chambers, James Myers, (2002). Discussion of the Paper “Earnings Management of Seasoned Equity Offering Firms in Korea ,
Russell Lundholm, Linda Myers, (2002). Bringing the Future Forward: The Effect of Voluntary Disclosure on the Returns-Earnings Relation , 40 (3) : 809-839
T.J. Atwood, (2002). Public Utility Old Money Preferred Stock , 24 (1) : 1-16
James Myers, (2000). Discussion of The Feltham-Ohlson (1995) Model: Empirical Implications , 15 (3) : 332-335
CLMC Lee, James Myers, B Swaminathan, (1999). What is the intrinsic value of the dow? , 54 (5) : 1693-1741
James Myers, (1999). Implementing residual income valuation with linear information dynamics , Accounting Review 74 (1) : 1-28
T.J. Atwood, M Shelley, T Omer, (1998). Pre-Tax Versus After-Tax Earnings As Performance Measures In Compensation Contracts , Managerial Finance 24 (11) : 29-44
T.J. Atwood, M Shelley, T Omer, (1998). Capital Restructuring and Accounting Compliance Costs: The Case of Publicly Traded Partnerships , 36 (2) : 365-378
Bernadette Lynn, Mohamed Shehata, Linda Myers, (1994). The Effects of Secondary School Education on University Accounting Performance – A Canadian Experience , 10 (2) : 737-758