Citations

Researchers use directEDGAR to collect data that is not available from any other source. These are the 56 published papers we know of, across 32 journals, grouped by where they appeared.

The Accounting Review 6 papers

• The Effects of PCAOB Inspections on Auditor-Client Relationships Andrew A. Acito, Chris E. Hogan, and Richard D. Mergenthaler Mar 2018, Vol. 93, No. 2 (March 2018), Pages 1-35
• The Earnings Quality and Information Processing Effects of Accounting Consistency Kyle Peterson, Roy Schmardebeck and T. Jeffrey Wilks November 2015, Vol. 90, No. 6, pp. 2483-2514.
• The Effect of Audit Committee Industry Expertise on Monitoring the Financial Reporting Process. Jeffrey R. Cohen, Udi Hoitash, Ganesh Krishnamoorthy and Arnold M. Wright January 2014, Vol. 89, No. 1 pp. 243-273
• Executive Turnover Following Option Backdating Allegations Jap Efendi, Rebecca Files, Bo Ouyang, and Edward P. Swanson January 2013, Vol. 88, No. 1, pp. 75-105.
• An Examination of the Cost of Capital Implications of FIN 46 Carolyn M. Callahan, Rodney E Smith and Angela Wheeler Spencer July 2012, Vol. 87, No. 4, pp. 1105-1134.
• Disclosure Tone and Shareholder Litigation Jonathan L. Rogers, Andrew Van Buskirk, and Sarah L. C. Zechman November 2011, Vol. 86, No. 6, pp. 2155-2183.

AUDITING: A Journal of Practice & Theory 6 papers

• Do Managers Make Voluntary Accounting Changes in Response to a Material Weakness in Internal Control? Marsha B. Keune and Timothy M. Keune May 2018, Vol. 37, No. 2, Pages 107-137
• Busyness, Expertise, and Financial Reporting Quality of Audit Committee Chairs and Financial Experts Paul N. Tanyi and David B. Smith May 2015, Vol. 34, No. 2, pp. 59-89.
• Audit Committee Stock Options and Financial Reporting Quality after the Sarbanes-Oxley Act of 2002 John L. Campbell, James Hansen, Chad A. Simon and Jason L. Smith May 2015, Vol. 34, No. 2, pp. 91-120.
• SEC Division of Corporation Finance Monitoring and CEO Power. Xiaoyan Cheng, Lei Gao, Janice E. Lawrence, and David B. Smith February 2014, Vol. 33, No. 1, pp. 29-56.
• Do Investors Care about Auditor Dismissals and Resignations? What Drives the Response? Paul A. Griffin and David H. Lont November 2010, Vol. 29, No. 2, pp. 189-214
• Market Reaction to Auditor Switching from Big 4 to Third-Tier Small Accounting Firms. Hsihui Chang; Cheng, C. S. Agnes; Reichelt, Kenneth J. November 2010, Vol. 29, No. 2, pp. 83-114

Contemporary Accounting Research 5 papers

• Lead Independent Directors: Good Governance or Window Dressing? Phillip T. Lamoreaux, Lubomir P. Litov, Landon M. Mauler Online Early Accessed Online 8/18/2019
• EBITDA and Managers’ Investment and Leverage Choices Oded Rozenbaum Volume 36, Issue 1, Spring 2019, Pages 513-546
• Labor Unions and Income Smoothing Sophia J. W. Hamm, Boochun Jung and Woo-Jong Lee Volume 35, Issue 3, Fall 2018, Pages 1201-1228
• Does High-Quality Auditing Mitigate or Encourage Private Information Collection? Yangyang Chen, Shibley Sadique, Bin Srinidhi and Madhu Veeraraghavan Volume 34, Issue 3, Fall 2017, Pages: 1622–1648
• The relevance to investors of greenhouse gas emission disclosures Paul A. Griffin, David H. Lont & Estelle Y. Sun Volume 34, Issue 2, Summer 2017, Pages: 1265–1297

Accounting Horizons 4 papers

• Disaggregated Capital Expenditures Brooke Beyer, Donald R. Herrmann and Eric T. Rapley Online Early Accessed Online 8/18/2019
• Expected Benefit Payments and Asset Allocation in Defined Benefit Plans Post-SFAS 132(R) Alan I. Blankley, Philip Keejae Hong and Kristin Roland Sep 2018, Vol. 32, No. 3 (September 2018) pp. 71-82
• Strategic Timing of 8-K Filings by Privately Owned Firms Bryan Brockbank and Karen Hennes Online Early Accessed Online 2/24/2018
• The Information Content of Risk Factor Disclosures in Quarterly Reports Joshua J. Filzen December 2015, Vol. 29 Issue 4, pp. 887-916.

Journal of Accounting and Economics 3 papers

• The Real Effects of Mandated Information on Social Responsibility in Financial Reports: Evidence from Mine-Safety Records Hans B. Christensen, , Eric Floyd, , Lisa Yao Liu, and Mark Maffett Volume 64, Issues 2–3, November 2017, Pages 284-304
• Accrual Reversals, Earnings and Stock Returns Eric J. Allen, Char R. Larson and Richard G. Sloan Spring 2013, Vol. 56, No. 1, pp. 113-129.
• Does Board Gender Diversity Improve the Informativeness of Stock Prices Ferdinand A. Gul, Bin Srinidhi and Anthony C. Ng April 2011, Vol. 51, No. 3, pp. 314-338.

Journal of Financial Economics 3 papers

• Why Do Loans Contain Covenants? Evidence from Lending Relationships Robert Prilmeier Volume 123, Issue 3, March 2017, Pages 558-579
• U.S. Multinationals and Cash Holdings Tiantian Gu August 2017, Volume 125, Issue 2, pp. 344 - 368
• Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans Iftekhar Hasan, Chun-Keung (Stan) Hoi, Qiang Wu, Hao Zhang July 2014, Vol. 113, pp. 109-130

Journal of Accounting Research 2 papers

• Contracting on GAAP Changes: Large Sample Evidence Hans B. Christensen and Valeri V. Nikolaev Volume 55, Issue 5, December 2017, Pages: 1021–1050
• CEO Inside Debt Incentives and Corporate Tax Sheltering Sabrina Chi, Shawn X Huang & Juan Manuel Sanchez September 2017, Volume 55, Issue 4 pp. 837 - 876

Accounting and Finance Research 2 papers

• Troublesome Tidings? Investor's Response to a Wells Notice Paul A. Griffin and Estelle Y. Sun February 2016, Vol. 5, No. 1 pp. 99-120
• Risk Implications of Increased Off-Balance Sheet Disclosure: The Case of FIN 46 and SOX Carolyn M. Callahan and Angela Wheeler Spencer 2012, Vol. 1, No. 2, pp. 109-125.

Journal of Accounting Literature 2 papers

• Unexpected SEC Resource Constraints and Comment Letter Quality Matthew Ege Jennifer L. Glenn John R. Robinson In press, journal pre-proof, Available online 23 July 2019
• Voluntary Changes in Accounting Principle: Literature Review, Descriptive Data, and Opportunities for Future Research Marsha B. Keune, Timothy M. Keune, Linda A. Quick Volume 39, December 2017, Pages 52-81

Journal of Financial and Quantitative Analysis

• Cash Reserves as a Hedge against Supply-Chain Risk Manoj Kulchania and Shawn Thomas Available Online 9/11/2017

Review of Accounting Studies

• Bank debt covenants and firms’ responses to FAS 150 liability recognition: evidence from trust preferred stock William Moser, Kaye Newberry, Andrew Puckett 2011, Vol. 16, No. 2, pp. 355-376.

The Review of Financial Studies

• The Twilight Zone: OTC Regulatory Regimes and Market Quality Ulf Brüggemann, Aditya Kaul, Christian Leuz, and Ingrid M. Werner Volume 31, Issue 3, 1 March 2018, Pages 898–942

Abacus: A Journal of Accounting Finance and Business Studies

• Insightful Insiders? Insider Trading and Stock Return around Debt Covenant Violation Disclosures Paul A. Griffin, David H. Lont and Kate McClune June 2014, Vol. 50, No. 2 pp. 117-145.

Accounting & Finance

• Enforcement and disclosure under regulation fair disclosure: an empirical analysis Paul A. Griffin, David H. Lont, and Benjamin Segal December 2011, Vol. 51, No. 4, pp 947-983.

Energy Economics

• Science and the stock market: Investors' recognition of unburnable carbon Paul A. Griffin, Amy Myers Jaffe, David H. Lont and Rosa Dominguez-Faus December 2015, Vol. 52, pp. 1-12

Financial Markets, Institutions & Instruments

• Asset Securitizations and Credit Default Swaps John Ziyang Zhang November 2014, Vol. 23, No, 4, pp. 211-243.

International Journal Of Accounting Information Systems

• Do Material Weaknesses In Information Technology-Related Internal Controls Affect Firms' 8-K Filing Timeliness And Compliance? Anthony Holder, Khondkar Karim, Karen (Jingrong) Lin and Robert Pinsker 2016, Vol 22 No. 1 pp. 26-43

International Journal of Disclosure and Governance

• Market Reactions to Wells Notice: An Empirical Analysis S. M. Khalid Nainar, Atul Rai and Semih Tartaroglu May 2014, Vol. 11, No. 2, pp. 177-193.

Journal of Accounting and Finance

• The Information Content of Preferability Letters Ted D. Englebrecht, Cathy Zishang Liu & Thomas J Phillips, Jr. May 2015, Vol. 15, No. 1, pp. 95-118.

Journal of Accounting and Public Policy

• Going green: Market reaction to CSRwire news releases Paul A. Griffin and Yuan Sun March-April 2013 Vol. 32, Iss:2, pp. 93-113.

Journal of Corporate Finance

• Internal capital market inefficiencies, shareholder payout, and abnormal leverage Brooke Beyer, Jimmy Downes & Eric T. Rapley April 2017, Vol. 43, pp. 39–57

Journal of Empirical Legal Studies

• Rigidity of Public Contracts Marian W. Moszoro, Pablo T. Spiller and Sebastian Stolorz September 2016, Vol. 13, Issue 3, pp. 396-427

Journal of Information Systems

• The Influences of CEO IT Expertise and Board-Level Technology Committees on Form 8-K Disclosure Timeliness Jacob Z. Haislip, Khondkar Karim, Karen Jingrong Lin and Robert Pinsker Online Early Accessed Online 8/18/2019

Journal of Leadership & Organizational Studies

• Top Management Team Diversity, Equality, and Innovation: A Multilevel Investigation of the Health Care Industry A. Erin Bass Vol. 29, Issue 3. 3 (August 2019) pp. 339-351

Journal of the American Taxation Association

• Financial Reporting versus Tax Incentives and Repatriation under the 2004 Tax Holiday Michaele Morrow and Robert C. Ricketts Spring 2014, Vol. 36, No. 1, pp. 63-87.

Management Research Review

• The proxies conundrum Rubeena Tashfeen and Tashfeen Mahmood Azhar Volume 41, Issue 4, 2018, Pages 453-486

North American Journal of Economics and Finance

• Comovement, financial reporting complexity, and information markets: Evidence from the effect of changes in 10-Q lengths on internet search volumes and peer correlations Joshua J. Filzen, Maria Gabriela Schutte January 2017, Vol. 39, pp. 19–37

Pacific Accounting Review

• Supply chain sustainability: evidence on conflict minerals Paul A. Griffin , David H. Lont and Yuan Sun Vol. 26 Iss: 1/2, pp. 28-53.

Pacific-Basin Finance Journal

• The predictive value of bank fair values Dimu Ehalaiye, Mark Tippett and Tony van Zijl February 2017, Volume 41, pp. 111 - 127

Review of Quantitative Finance and Accounting

• An analysis of proxy statement leadership structure justification disclosures Xiaoyan Cheng, David Smith and Paul Tanyi Accessed Online 2/9/2018

Stanford Journal of Law, Business and Finance

• The Pattern in Securitization and Executive Compensation: Evidence and Regulatory Implications Jonathan C. Lipson, Rachel Martin, Ella Mae Matsumura, Emre Unlu Spring 2015, Vol. 20:2

The Journal of Financial Research

• Share Repurchases and the Flexibility Hypothesis Subramanian Rama Iyer and Ramesh P. Rao Fall 2017, Vol. 40, Issue 3, pp 287 - 313