Selected Publications

Do firms redact information from material contracts to conceal bad news?

Yongtae Kim, Associate Dean and Robert and Barbara McCullough Professor of Accounting

The Accounting Review (2022)

Policy uncertainty and accounting quality

Yongtae Kim, Associate Dean and Robert and Barbara McCullough Professor of Accounting

The Accounting Review (2021)

Does litigation change managers' beliefs about the value of voluntarily disclosing bad news?

Matthew Cedergren, Assistant Professor of Accounting

Review of Accounting Studies (2021)

Time encoding in languages and investment efficiency

Yongtae Kim, Associate Dean and Robert and Barbara McCullough Professor of Accounting

Management Science (2020)

Analyst reputation and management earnings forecasts

Yongtae Kim, Associate Dean and Robert and Barbara McCullough Professor of Accounting

Journal of Accounting and Public Policy (2021)

The effect of trade secrets law on stock price synchronicity: Evidence from the inevitable disclosure doctrine

Yongtae Kim, Associate Dean and Robert and Barbara McCullough Professor of Accounting

The Accounting Review (2021)

Does the media help or hurt retail investors during the IPO quiet period?

Matthew Cedergren, Assistant Professor of Accounting

Journal of Accounting and Economics (2020)

Information externalities and voluntary disclosure: Evidence from a major customer's earnings announcement

Yongtae Kim, Associate Dean and Robert and Barbara McCullough Professor of Accounting

The Accounting Review (2020)

The effect of fair value accounting on the performance evaluation role of earnings

Siqi Li, Department Chair, Professor of Accounting, Ernst & Young Faculty Research Fellow

Journal of Accounting and Economics (2020)

Corporate board reforms around the world and stock price crash risk

Siqi Li, Department Chair and Professor of Accounting, Ernst & Young Faculty Research Fellow

Journal of Corporate Finance (2020)

The information content of negative book value

Jane Ou, Associate Professor of Accounting

Journal of Accounting and Finance (2020)

Wrongful discharge laws and asymmetric cost behavior

Yongtae Kim, Associate Dean and Siqi Li, Department Chair

Journal of Law Finance and Accounting (2020)

PCAOB international inspections and merger and acquisition outcomes

Yongtae Kim, Associate Dean and Robert and Barbara McCullough Professor of Accounting

Journal of Accounting and Economics (2020)

Do managers disclose or withhold bad news? Evidence from short interest

Yongtae Kim, Associate Dean and Robert and Barbara McCullough Professor of Accounting

The Accounting Review (2019)

Does financial reporting conservatism mitigate underinvestment?

Yongtae Kim, Associate Dean and Robert and Barbara McCullough Professor of Accounting

Journal of Accounting, Auditing & Finance (2019)

Tone at the top: CEOs’ religious beliefs and earnings management

Yongtae Kim, Associate Dean and Siqi Li, Department Chair

Journal of Banking & Finance (2019)

The implication of unrecognized asset value on the relation between market valuation and debt valuation adjustment

Matthew Cedergren, Assistant Professor of Accounting

Review of Accounting Studies (2019)

Control self-assessment and costs of compliance with Sarbanes-Oxley section 404

Susan Parker, Professor of Accounting and KPMG Accounting Research Fellow

Journal of Management Accounting Research (2019)

Fundamental analysis: Combining the search for quality with the search for value

Kevin Li, Associate Professor of Accounting

Contemporary Accounting Research (2019)

Political connections and voluntary disclosure: Evidence from around the world

Yongtae Kim, Associate Dean and Siqi Li, Department Chair

Journal of International Business Studies (2018)

Accelerated vs. traditional accounting education and CPA exam performance

Suzanne Luttman, Associate Professor of Accounting and Susan Parker, Professor of Accounting

Journal of Accounting Education (2018)

Information Transparency and Investment in Follow-on Innovation

Yongtae Kim, Associate Dean and Robert and Barbara McCullough Professor of Accounting

Contemporary Accounting Research (2023)

Proprietary Information Cost of Contracting with the Government

Kevin Li, Associate Professor of Accounting

The Accounting Review (2024)

The Changing Role of Accrual Accounting: International Evidence

Haidan Li, Associate Professor of Accounting and Siqi Li, Department Chair, Professor of Accounting, Ernst & Young Faculty Research Fellow

Journal of International Accounting Research (2023)

How does the market for corporate control impact tax avoidance? Evidence from international M&A laws

Siqi Li, Department Chair, Professor of Accounting, Ernst & Young Faculty Research Fellow

Review of Accounting Studies (2023)

Pressures From Media Coverage: Evidence on Managing Earnings Guidance

Matthew Cedergren, Assistant Professor of Accounting

Journal of Accounting, Auditing, and Finance (forthcoming)

Round number reference points and irregular patterns in reported gross margins

Matthew Cedergren, Assistant Professor of Accounting

Review of Accounting Studies (forthcoming)

Municipal Bond Credit Rating Access and Retail Investors’ Transaction Costs

Vincent Zhang, Assistant Professor of Accounting

The Accounting Review (2024)

Prepopulating Audit Workpapers with Prior Year Assessments: Default Option Effects on Risk Rating Accuracy

Stacey Ritter, Assistant Professor of Accounting

Journal of Accounting Research (2018)

The impact of free trade zones on ESG performance: Evidence from China

Kevin Li, Associate Professor of Accounting

International Review of Economics and Finance (2024)

Site Visits and Corporate Investment Efficiency

Yongtae Kim, Robert and Barbara McCullough Professor of Accounting

Management Science (forthcoming)

Shaping Corporate Boards through Mandatory Gender Diversity Disclosures: Evidence from Canada

Siqi Li, Department Chair, Professor of Accounting

Management Science (forthcoming)

Brand Capital and Corporate Investment Efficiency

Kevin Li, Associate Professor, Accounting

European Financial Management (2024)

The Effect of ASC 606 Adoption on Value Relevance of Revenues: Early Evidence

Siqi Li, Department Chair, Professor of Accounting

Advances in Accounting (2025)

State Control, Related-Party Transactions and Audit Reporting: Evidence From Key Audit Matters

Vincent (Qiru) Zhang, Assistant Professor, Accounting

Journal of Accounting, Auditing & Finance (2024)

Spillover effects of credit default swaps on corporate disclosure along the supply chain

Matthew Cedergren, Associate Professor, Accounting

Review of Quantitative Finance and Accounting (forthcoming)

In the Eyes of Investors: The Role of Attention in Nonprofessional Investors’ Reaction to Earnings Announcements

Siqi Li, Department Chair, Professor of Accounting

Accounting Forum (forthcoming)