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Department of Accountancy
University of Illinois
360 Wohlers Hall
1206 South Sixth Street
Champaign, Illinois 61820
Phone: 217-333-0857
Fax: 217-244-0902
Email: accy@illinois.edu


Publications
2002 to Present

The listing below is for articles in refereed journals only.

Abdel-Khalik, A. Rashad

Abdel-Khalik, A. 2007. "An Empirical Investigation of CEOs Risk Aversion and the Propensity to Smooth Earnings Volatility". Journal of Accounting, Auditing and Finance, 22: 201-235

Abdel-Khalik, A. 2003. Self Sorting, Incentive Compensation and Human Capital Assets. European Accounting Review, 12: 661-697

Abdel-Khalik, A. 2002. Reforming Corporate Governance Post Enron: Shareholders' Board of Trustees and the Auditor. Journal of Accounting & Public Policy, 21: 97-103

Beck, Paul

Beck, P., Wu, M. 2006. Learning by Doing and Audit Quality. Contemporary Accounting Research, 23: 1-30

Bol, Jasmijn

Bol, J. 2009. Subjectivity in Compensation Contracting. Journal of Accounting Literature

Bol, J., Martinez Jerez, F., Ittner, C. 2009. Neck & Neck: Leveraging the Club Neck Information. Harvard Business School Case

Chen, Clara Xiaoling

Chen, X. Forthcoming. Who Really Matters? Revenue Implications of Stakeholder Satisfaction in a Health Insurance Company. Accounting Review

Chen, X., Van der Stede, W., Young, S. 2005. Assessing the Quality of Evidence in Empirical Management Accounting Research: The Case of Survey Studies. Accounting, Organizations and Society, 30: 655-684

Curtis, Susan

Curtis, S., Stone, D. 2005. An Historical View of an Accounting Control System from the Inside: Shirley Jackson's "My Life with R.H. Macy". AIS Section Compendium for Cases and Classroom (C3), American Accounting Association

Doogar, Rajib

Bell, T., Doogar, R., Solomon, I. 2008. Audit Labor Usage and Fees under Business Risk Auditing. Journal of Accounting Research, 46: 729-760

Choi, J., Doogar, R., Ganguly, A. 2004. The Riskiness of Large Audit Firm Client Portfolios and Changes in Audit Liability Regimes: Evidence from the U.S. Audit Market. Contemporary Accounting Research, 21: 747-785

Doogar, R. 2003. What 'should' doctoral programs focus on? An economic perspective. Advances in Accounting Education, 5: 199-210

Elliott, W. Brooke

Elliott, W., Krische, S. , Peecher, M. Forthcoming. Expected Mispricing: The Joint Influence of Accounting Transparency and Investor Base. Journal of Accounting Research

Elliott, W., Hodge, F., Jackson, K. 2008. The Association Between Non-professional Investors' Information Choices and Their Portfolio Returns: The Importance of Investing Experience. Contemporary Accounting Research, 25: 473-498

Elliott, W., Hodge, F., Kennedy, J., Pronk, M. 2007. Are M.B.A. Students a Good Proxy for Nonprofessional Investors? The Accounting Review, 82: 139-168

Elliott, W. 2006. Are Investors Influenced by Pro Forma Emphasis and Reconciliations in Earnings Announcements? The Accounting Review, 81: 113-133

Farrell, Anne M.

Farrell, A., Kadous, K., Towry, K. 2008. Contracting on Contemporaneous vs. Forward-Looking Measures: An Experimental Investigation. Contemporary Accounting Research, 25 (3): 773-802

Farrell, A., Luft, J., Shields , M. 2007. Accuracy in Judging the Nonlinear Effects of Cost and Profit Drivers. Contemporary Accounting Research, 24 (4): 1139-1169

Gong, Jianxin

Gong, J., Young, S., Van der Stede, W. 2008. The Business of Making Movies. Strategic Finance

Gong, J., Young, S., Van der Stede, W., Du, F. 2008. The Business of Selling Movies. Strategic Finance

Jackson, Kevin

Elliott, W. , Hodge, F., Jackson, K. 2008. The Association Between Non-professional Investors' Information Choices and Their Portfolio Returns: The Importance of Investing Experience. Contemporary Accounting Research, 25: 473-498

Jackson, K. 2008. De-biasing Scale Compatibility Effects When Investors Use Non-financial Measures to Screen Potential Investments. Contemporary Accounting Research, 25: 803-826

Hirst, E., Jackson, K., Koonce, L. 2003. Improving Financial Reports by Revealing the Accuracy of Prior Estimates. Contemporary Accounting Research

Krische, Susan

Elliott, W. , Krische, S., Peecher, M. Forthcoming. Expected Mispricing: The Joint Influence of Accounting Transparency and Investor Base. Journal of Accounting Research

Kadous, K., Krische, S., Sedor, L. 2006. Using Counter-Explanation to Limit Analysts' Forecast Optimism. The Accounting Review, 81: 377-397

Krische, S. 2005. Investors' Evaluations of Strategic Prior-Period Benchmark Disclosures in Earnings Announcements. The Accounting Review, 80: 243-268

Jegadeesh, N., Kim, J., Krische, S., Lee, C. 2004. Analyzing the Analysts: When do Recommendations Add Value? Journal of Finance, 59: 1083 - 1124

Nelson, M., Krische, S., Bloomfield, R. 2003. Confidence and Investors' Reliance on Disciplined Trading Strategies. Journal of Accounting Research, 41: 503 - 523

Li, Laura Yue

Li, Y., Gong, G. Forthcoming. The Association between Management Earnings Forecast Errors and Accruals. The Accounting Review

Li, Y., Lee, J., Yue, H. 2006. "Performance, Growth and Earnings Management". Review of Accounting Studies, 11: 305-334

Lisowsky, Petro

Lisowsky, P. 2009. Inferring U.S. Tax Liability from Financial Statement Information. Journal of the American Taxation Association, 31: 29-63

Narayanamoorthy, Ganapathi

Narayanamoorthy, G. 2006. Conservatism and cross-sectional variation in the Post-Earnings Announcement Drift. Journal of Accounting Research, 44: 763-789

Narayanamoorthy, G., Antle, R., Gordon, E., Zhou, L. 2006. The joint determination of Audit Fees, Non-Audit Fees and Abnormal Accruals. Review of Quantitative Finance and Accounting, 235-266

Narayanamoorthy, G., Arya, A., Glover, J., Mittendorf, B. 2005. Unintended consequences of regulating disclosures: The case of Regulation Fair Disclosure. Journal of Accounting & Public Policy, 24: 243-252

Peecher, Mark

Elliott, W. , Krische, S. , Peecher, M. Forthcoming. Expected Mispricing: The Joint Influence of Accounting Transparency and Investor Base. Journal of Accounting Research

Peecher, M. 2008. Judging Audit Quality in Light of Adverse Outcomes: Evidence of Outcome Bias and Reverse Outcome Bias. Contemporary Accounting Research, 25: 243-274

Ganguly, A., Herbold, J., Peecher, M. 2007. Assurer Reputation for Competence in a Multi-Service Context. Contemporary Accounting Research, 24: 133-170

Peecher, M., Schwartz, R. , Solomon, I. 2007. It's All About Audit Quality: Perspectives on Strategic Systmes Auditing. Accounting, Organizations and Society, 32: 463-485

Kadous, K., Kennedy, S., Peecher, M. 2003. The Effect of Quality Assessment and Directional Goal Commitment on Auditors' Acceptance of Client-Preferred Accounting Methods. The Accounting Review, 78: 759-778

Peecher, M. 2003. Discussion of 'Pricing and Supplier Concentratin in the Private Client Segment of the Audit Market: Market Power or competition'. The International Journal of Accounting, 38: 457-460

Peecher, M. 2002. Discussion of Evaluating Financial Reporting Quality: The Effects of Financial Expertise vs. Financial Literacy. The Accounting Review, 77: 169-173

Peecher, M. 2002. A Discussion of 'Audit Review: Managers' Interpersonal Expectations and Conduct of the Review. Contemporary Accounting Research, 19: 445-448

Pike, Joel

Mayhew, B., Pike, J. 2004. Does Investor Selection of Auditors Enhance Auditor Independence? The Accounting Review, 79: 797-823

Schwartz, Rachel

Peecher, M. , Schwartz, R., Solomon, I. 2007. It's All About Audit Quality: Perspectives on Strategic Systmes Auditing. Accounting, Organizations and Society, 32: 463-485

Kinney, W., Schwartz, R. 2007. Financial Reporting Regulation: Intended and Unintended Consequences. Journal of Management, 24: 355-371

Dopuch, N., King, R., Schwartz, R. 2004. Contingent Rents and Auditors' Independence: Appearance vs. Fact. Asia-Pacific Journal of Accounting and Economics, 47-70

Dopuch, N., King, R., Schwartz, R. 2003. Independence in Appearance and in Fact: An Experimental Investigation. Contemporary Accounting Research, 20: 79-114

Shin, Jae Yong

Shin, J., Matsumura, E., Wu, Y. Forthcoming. The Effect of Missing Quarterly Earnings Benchmarks on Chief Financial Officer Turnover and Annual Bonus. The Open Ethics Journal

Shin, J., Matsumura, E. 2007. Corporate Governance Reform and CEO Compensation: Intended and Unintended Consequences. Fundamentals of Corporate Governance

Matsumura, E., Shin, J. 2006. An Empirical Analysis of an Incentive Plan with Relative Performance Measures: Evidence from a Postal Service. The Accounting Review, 81: 533-566

Matsumura, E., Shin, J. 2006. "Executive Pay Reform: Likely Consequences and Ethical Issues. Good Business

Matsumura, E., Shin, J. 2005. Corporate Governance Reform and CEO Compensation: Intended and Unintended Consequences. Journal of Business Ethics, 62: 101-113

Shin, J., Matsumura, E. 2005. Corporate Governance Reform and CEO Compensation: Intended and Unintended Consequences. Journal of Business Ethics

Smith, Steven

Smith, S. Forthcoming. Confidence and Trading Aggressiveness of Naive Investors: Effects of Information Quantity and Consistency. Review of Accounting Studies

Bloomfield, R., Nelson, M., Smith, S. 2006. Feedback Loops, Fair Value Accounting and Correlated Investments. Review of Accounting Studies, 11: 377-416

Nelson, M., Smith, S., Palmrose, Z. 2005. The Effect of Quantitative Materiality Approach on Auditors' Adjustment Decisions. The Accounting Review, 80: 897-920

Solomon, Ira

Bell, T., Doogar, R. , Solomon, I. 2008. Audit Labor Usage and Fees under Business Risk Auditing. Journal of Accounting Research, 46: 729-760

Peecher, M. , Schwartz, R. , Solomon, I. 2007. It's All About Audit Quality: Perspectives on Strategic Systmes Auditing. Accounting, Organizations and Society, 32: 463-485

Bell, T., Solomon, I. 2005. The 21st Century Public-Company Audit: Conceptual Elements of KPMG's Global Audit Methodology. Montvale, New Jersey: KPMG.

Solomon, I., Trotman, K. 2003. Experimental Judgment/Decision Research in Auditing: The First 25 Years of AOS. Accounting, Organizations and Society, 28: 395-412

Solomon, I., Bell, T. 2002. Cases in Strategic-Systems Auditing. Montvale, New Jersey: KPMG.

Sougiannis, Theodore

Sougiannis, T., Ghikas, D., Papadaki, A., Siougle, G. Forthcoming. The Relevance of Quantifiable Audit Qualifications in the Valuation of IPOs. Review of Accounting Studies, 512-550

Sougiannis, T., Linsmeier, T., Shakespeare, C. 2007. An Evaluation of SFAS No. 130 Comprehensive Income Disclosures. Review of Accounting Studies, 557-593

Sougiannis, T., Lev, B., Sarath, B. 2005. R&D Reporting Biases and their Consequences. Contemporary Accounting Research, 22: 977-1026

Oltheten, E. , Sougiannis, T. 2004. The Sarbanes-Oxley Act of 2002 as a Response to Corporate Scandals: Analysis, Criticism and Implications for the International Market. Economic Mailman

Sougiannis, T., Chan, K., Jegadeesh, N. 2004. The Accrual Effect on Future Earnings. Review of Quantitative Finance and Accounting, 22: 97-121

Oltheten, E. , Pinteris, G. , Sougiannis, T. 2003. Greece in the European Union: Policy Lessons from Two Decades of Membership. Quarterly Review of Economics and Finance, 43: 774-806 SSRN Abstract

Sougiannis, T., Amir, E., Lev, B. 2003. Do Financial Analysts Get Intangibles? European Accounting Review, 12: 635-659

Sougiannis, T., Easton, P., Taylor, G., Shroff, P. 2002. Using Forecasts of Earnings to Simultaneously Estimate Growth and the Rate of Return on Equity Investment. Journal of Accounting Research, 40: 657-676

Venugopalan, Raghu

Venugopalan, R., Gigler, F., Kanodia, C., Sapra, H. Forthcoming. Accounting Conservatism and the Efficiency of Debt Contracts. Journal of Accounting Research

Venugopalan, R., Kanodia, C., Gigler, F. 2007. Assessing the Information Content of Mark-to-Market with Mixed Atrributes: The Case of Cash Flow Hedges. Journal of Accounting Research

Venugopalan, R., Kanodia, C., Sapra, H. 2004. Should Intangibles be Measured? What are the Economic Trade-Offs? Journal of Accounting Research

Wright, William

Wright, W. 2007. "Academic Instruction as a Deteriminant of Judgment Performance". Behavioral Research in Accounting, 247-259

Wright, W., Jindanuwat, N., Todd, J. 2004. "Computational Models as a Knowledge Management Tool: A Process Model of the Critical Judgments Made during Audit Planning". Journal of Information Systems, 67-94

Wright, W., Smith, R. 2004. "Determinants of Customer Loyalty and Financial Performance". Journal of Management Accounting Research, 183-205

Wu, Martin G. H.

Beck, P. , Wu, M. 2006. Learning by Doing and Audit Quality. Contemporary Accounting Research, 23: 1-30

Wu, M. 2006. An Economic Analysis of Audit and Non-Audit Services: The Trade-off between Competition Crossovers and Knowledge Spillovers. Contemporary Accounting Research, 23: 527-54

Christensen, P., Feltham, G., Wu, M. 2002. "Cost of Capital" in Residual Income for Performance Evaluation. The Accounting Review, 77: 1-23

Zhou, Flora

Zhou, H., Wang, S. 2003. "Staged Financing in Venture Capital: Moral Hazard and Risks". Journal of Corporate Finance

UIUC College of Business Department of Accountancy