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Department ofAccounting


Below is a list of recent publications from our faculty, listed by year.

This page is updated twice a year.  References to additional publications by our faculty are available through our faculty webpages, google scholar, and the social science research network. 


Do firms redact information from material contracts to conceal bad news?
D. Bao, Y. Kim, L. Su

The Accounting Review, forthcoming


2021 Publications 

Policy uncertainty and accounting quality
S. El Ghoul, O. Guedhami, Y. Kim, H.J. Yoon

The Accounting Review 96 (4):233-260

Does litigation change managers' beliefs about the value of voluntarily disclosing bad news?
M. Billings, S. Dube,  M. Cedergren

Review of Accounting Studies (2021) 

Time encoding in languages and investment efficiency
J. Kim, Y. Kim, J. Zhou

Management Science 67(4): 2609-2629

Analyst reputation and management earnings forecasts
J.B. Kim, Y. Kim, J. Lee

Journal of Accounting and Public Policy 40(1): 106804

The effect of trade secrets law on stock price synchronicity: Evidence from the inevitable disclosure doctrine
Y. Kim, L. Su, Z. Wang, and H. Wu

The Accounting Review 96(1): 325-348


2020 Publications 

Does the media help or hurt retail investors during the IPO quiet period?
B. Bushee, M. Cedergren, J. Michels

Journal of Accounting and Economics 69 (1): 101261  

Information externalities and voluntary disclosure: Evidence from a major customer's earnings announcement
Y.J. Cho, Y. Kim, Y. Zang

The Accounting Review 95 (6): 73-96 

The effect of fair value accounting on the performance evaluation role of earnings
M. DeFond, J. Hu, M. Hung, S. Li

Journal of Accounting and Economics 70 (2-3): 101341 

Corporate board reforms around the world and stock price crash risk
J. Hu, S. Li, A.G. Taboada, F. Zhang

Journal of Corporate Finance 62 (June): 101557 

The information content of negative book value
C.L. Jan, J.A. Ou

Journal of Accounting and Finance 20 (6): 125-142 

Wrongful discharge laws and asymmetric cost behavior
Y. Kim, S. Li, H. Park 

Journal of Law, Finance, and Accounting 5 (1): 65-105 

PCAOB international inspections and merger and acquisition outcomes
Y. Kim, L. Su, G.S. Zhou, X.K. Zhu

Journal of Accounting and Economics 70 (1): 101318


2019 Publications 

Control self-assessment and costs of compliance with Sarbanes-Oxley section 404
L.J. Abbott, S. Parker, G.F. Peters, T.J. Presley

Journal of Management Accounting Research 31 (3): 5-24 

Do managers disclose or withhold bad news? Evidence from short interest
D. Bao, Y. Kim, G.M. Mian, L. Su

The Accounting Review 94 (3): 1-26

Tone at the top: CEOs’ religious beliefs and earnings management
Y. Cai, Y. KimS. Li, C. Pan

Journal of Banking & Finance 106 (September): 195-213

Externalities of credit default swaps on corporate disclosure
M. Cedergren, C. Chen, K. Chen

Review of Accounting Studies 24 (2): 426-455

Does financial reporting conservatism mitigate underinvestment?
H.A. Hong, Y. Kim, G.J. Lobo

Journal of Accounting, Auditing & Finance 34 (2): 258-283

Fundamental analysis: Combining the search for quality with the search for value
K. Li, P. Mohanram

Contemporary Accounting Research 36 (3): 1263-1298


2018 Publications 

Accelerated vs. traditional accounting education and CPA exam performance
M. Eames, S. Luttman, S. Parker

Journal of Accounting Education 44 (September): 1-13 

Political connections and voluntary disclosure: Evidence from around the world
M. Hung, Y. KimS. Li

Journal of International Business Studies 49 (3): 272-302