Research Articles Published in 2018-2021
Peer Reviewed Publications in the Financial Times' Top 50 Journals
2021
Chow, Travis, Sterling Huang, Kenneth Klassen, and Jeffery Ng. "The Influence of Corporate Income Taxes on Investment Location: Evidence from Corporate Headquarters Relocations" Management Science, Forthcoming.
Cai, Jay, Tu Nguyen, and Ralph A. Walkling. "Director Appointments - It is Who You Know." Review of Financial Studies, Forthcoming.
Bauer, Andrew M., Xiaohua Fang, and Jeffery Pittman. "The Importance of IRS Enforcement to Stock Price Crash Risk: The Role of CEO Power and Incentives" The Accounting Review 96, no. 4 (2021), n/a.
2020
Du, Kai, and Xin Daniel Jiang. “Connections between the Market Pricing of Accruals Quality and Accounting-Based Anomalies*.” Contemporary Accounting Research Forthcoming.
Bauer, Tim D., Anthony C. Bucaro, and Cassandra Estep. “The Unintended Consequences of Material Weakness Reporting on Auditors’ Acceptance of Aggressive Client Reporting.” The Accounting Review 95, no. 4 (2020): 51–72.
Bauer, Tim D., Sean M. Hillison, Mark E. Peecher, and Bradley Pomeroy. “Revising Audit Plans to Address Fraud Risk: A Case of ‘Do as I Advise, Not as I Do’?” Contemporary Accounting Research n/a, no. n/a (2020).
Hope, Ole-Kristian, and Haihao (Ross) Lu. “Economic Consequences of Corporate Governance Disclosure: Evidence from the 2006 SEC Regulation on Related-Party Transactions.” The Accounting Review 95, no. 4 (July 1, 2020): 263–90.
Huang, Alan Guoming, Hongping Tan, and Russ Wermers. “Institutional Trading around Corporate News: Evidence from Textual Analysis.” The Review of Financial Studies 33, no. 10 (2020): 4627–4675.
Johnson, Joseph A., Jochen Theis, Adam Vitalis, and Donald Young. “The Influence of Firms’ Emissions Management Strategy Disclosures on Investors’ Valuation Judgments.” Contemporary Accounting Research 37, no. 2 (2020): 642–664.
Kelly, Khim, Ronit Dinovitzer, Hugh Gunz, and Sally P. Gunz. “The Interaction of Perceived Subjectivity and Pay Transparency on Professional Judgment in a Profit Pool Setting: The Case of Large Law Firms.” The Accounting Review 95, no. 5 (September 1, 2020): 227–46.
Kelly, Khim, Deltcho Valtchanov, and Alan Webb. “Behavioral Implications of Using an Online Slot Machine Game to Motivate Employees: A Cautionary Tale.” Accounting, Organizations and Society, October 27, 2020, 101196.
Meng, Xiaojing, and Jie Joyce Tian. “Board Expertise and Executive Incentives.” Management Science 66, no. 11 (January 24, 2020): 5448–64.
2019
Amiram, Dan, Andrew M. Bauer, and Mary Margaret Frank. “Tax Avoidance at Public Corporations Driven by Shareholder Taxes: Evidence from Changes in Dividend Tax Policy.” The Accounting Review 94, no. 5 (September 1, 2019): 27–55.
Autrey, Romana L., Tim D. Bauer, Kevin E. Jackson, and Elena Klevsky. “Deploying ‘Connectors’: A Control to Manage Employee Turnover Intentions?” Accounting, Organizations and Society 79 (November 1, 2019): 101059.
Baloria, Vishal P., Kenneth J. Klassen, and Christine I. Wiedman. “Shareholder Activism and Voluntary Disclosure Initiation: The Case of Political Spending.” Contemporary Accounting Research 36, no. 2 (2019): 904–33.
Bauer, Tim D., Cassandra Estep, and Bertrand Malsch. “One Team or Two? Investigating Relationship Quality between Auditors and IT Specialists: Implications for Audit Team Identity and the Audit Process.” Contemporary Accounting Research 36, no. 4 (2019): 2142–2177.
Bradshaw, Mark T., Alan G. Huang, and Hongping Tan. “The Effects of Analyst-Country Institutions on Biased Research: Evidence from Target Prices.” Journal of Accounting Research 57, no. 1 (2019): 85–120.
Church, Bryan K., Wei Jiang, Xi Kuang, and Adam Vitalis. “A Dollar for a Tree or a Tree for a Dollar? The Behavioral Effects of Measurement Basis on Managers’ CSR Investment Decision.” The Accounting Review 94, no. 5 (2019): 117–137.
Cram, W. Alec, John D’Arcy, and Jeffrey G. Proudfoot. “Seeing the Forest and the Trees: A Meta-Analysis of the Antecedents to Information Security Policy Compliance.” MIS Quarterly 43, no. 2 (June 1, 2019): 525–554.
Guenther, David A., Ryan J. Wilson, and Kaishu Wu. “Tax Uncertainty and Incremental Tax Avoidance.” The Accounting Review 94, no. 2 (March 1, 2019): 229–47.
Hope, Ole-Kristian, Haihao Lu, and Sasan Saiy. “Director Compensation and Related Party Transactions.” Review of Accounting Studies 24, no. 4 (December 1, 2019): 1392–1426.
Wiener, Martin, Magnus Mähring, Ulrich Remus, Carol Saunders, and W. Alec Cram. “Moving IS Project Control Research into the Digital Era: The ‘Why’ of Control and the Concept of Control Purpose.” Information Systems Research 30, no. 4 (October 31, 2019): 1387–1401.
Wiedman, Christine. “Rewarding Collaborative Research: Role Congruity Bias and the Gender Pay Gap in Academe.” Journal of Business Ethics, 2019, 1–15.
2018
Baloria, Vishal P., and Kenneth J. Klassen. “Supporting Tax Policy Change Through Accounting Discretion: Evidence from the 2012 Elections.” Management Science 64, no. 10 (October 16, 2017): 4893–4914.
Bauer, Andrew M., Darren Henderson, and Daniel P. Lynch. “Supplier Internal Control Quality and the Duration of Customer-Supplier Relationships.” The Accounting Review 93, no. 3 (May 1, 2018): 59–82.
Berger, Leslie, Theresa Libby, and Alan Webb. “The Effects of Tournament Horizon and the Percentage of Winners on Social Comparisons and Performance in Multi-Period Competitions.” Accounting, Organizations and Society 64 (January 1, 2018): 1–16.
Kim, Jeong-Bon, Byron Y. Song, and Theophanis C. Stratopoulos. “Does Information Technology Reputation Affect Bank Loan Terms?” The Accounting Review 93, no. 3 (May 1, 2018): 185–211.
Mescall, Devan, and Kenneth J. Klassen. “How Does Transfer Pricing Risk Affect Premiums in Cross-Border Mergers and Acquisitions?” Contemporary Accounting Research 35, no. 2 (2018): 830–65.
Ye, Hua, and Atreyi Kankanhalli. “User Service Innovation on Mobile Phone Platforms: Investigating Impacts of Lead Userness, Toolkit Support, and Design Autonomy.” MIS Quarterly 42, no. 1 (March 2018): 165-A9.
Other Peer Reviewed Publications
2021
Bienberg, Jacob, Jongwoon (Willie) Choi, and Adam Presslee. "Giving Customers Decision Rights: A Field Study of Pay-What-You-Want Pricing at a Performing Arts Theater" Accounting Perspectives 20, no. 2 (2021): 201-225.
Mitchell, Timothy, Adam Presslee, Axel Schulz, and Alan Webb. "Needs Versus Wants: The Mental Accounting and Effort Effects of Tangible Rewards" Journal of Management Accounting Research (2021).
Brisley, Neil, Jay Cai, and Tu Nguyen. "Required CEO Stock Ownership: Consequences for Risk-taking and Compensation" Journal of Corporate Finance 66 (February 2021).
Demers Elizabeth, Jurian Hendrikse, Philip Joos, and Baruch Lev. "ESG Did Not Immunize Stocks during the COVID-19 Crisis, but Investments in Intangible Assets Did." Journal of Business, Finance & Accounting 48, no. 3-4 (2021): 433-462.
Han, Song, Alan Guoming Huang, Madhu Kalimipalli, and Ke Wang. "Information and Liquidity of OTC Securities: Evidence from Public Registration of Rule 144A Bonds" Journal of Financial Markets, Forthcoming.
Huang, Alan Guoming, Madhu Kalimipalli, Subhankar Nayak, and Latha Ramchand. "Role of Institutional Investors - Evidence from the Foreign 'Rule 144A' Debt Market" Quarterly Journal of Finance, Forthcoming.
2020
Armitage, Howard M., Dorian Lane, and Alan Webb. “Budget Development and Use in Small- and Medium-Sized Enterprises: A Field Investigation.” Accounting Perspectives 19, no. 3 (2020): 205–40.
Boritz, J. Efrim, Natalia Kochetova, Linda Robinson, and Christopher Wong. “Auditors’ and Specialists’ Views About the Use of Specialists During an Audit.” Behavioral Research in Accounting, 2020.
Burt, Ian, Theresa Libby, and Adam Presslee. “The Impact of Superior-Subordinate Identity and Ex Post Discretionary Goal Adjustment on Subordinate Expectancy of Reward and Performance.” Journal of Management Accounting Research 32, no. 1 (March 1, 2020): 31–49.
Cram, W. Alec, Mathieu Templier, and Guy Pare. “(Re)Considering the Concept of Literature Review Reproducibility.” Journal of the Association for Information Systems 21, no. 5 (September 11, 2020).
Cram, W. Alec, and Martin Wiener. “Technology-Mediated Control: Case Examples and Research Directions for the Future of Organizational Control.” Communications of the Association for Information Systems 46, no. 1 (January 1, 2020).
Cram, W., Jeffrey Proudfoot, and John D’Arcy. “Maximizing Employee Compliance with Cybersecurity Policies.” MIS Quarterly Executive 19, no. 3 (September 1, 2020).
Fich, Eliezer M., and Tu Nguyen. “The Value of CEOs’ Supply Chain Experience: Evidence from Mergers and Acquisitions.” Journal of Corporate Finance 60 (2020): 101525.
Hrazdil, Karel, Jiri Novak, Rafael Rogo, Christine Wiedman, and Ray Zhang. “Measuring Executive Personality Using Machine-Learning Algorithms: A New Approach and Audit Fee-Based Validation Tests.” Journal of Business Finance & Accounting 47, no. 3–4 (2020): 519–44.
Li, He, Won Gyun No, and J. Efrim Boritz. “Are External Auditors Concerned about Cyber Incidents? Evidence from Audit Fees.” Auditing: A Journal of Practice & Theory 39, no. 1 (2020): 151–171.
Rice, Gregory, Tony Wirjanto, and Yuqian Zhao. “Forecasting Value at Risk with Intra-Day Return Curves.” International Journal of Forecasting 36, no. 3 (July 1, 2020): 1023–38.
Ye, Hua (Jonathan), and Atreyi Kankanhalli. “Value Cocreation for Service Innovation: Examining the Relationships between Service Innovativeness, Customer Participation, and Mobile App Performance.” Journal of the Association for Information Systems 21, no. 2 (April 2, 2020).
2019
Allen, Jason, and James R. Thompson. “Variable Pay: Is It for the Worker or the Firm?” Journal of Corporate Finance 58 (October 1, 2019): 551–66.
Berger, Leslie, Krista Fiolleau, and Carolyn MacTavish. “I Know Something You Don’t Know: The Effect of Relative Performance Information and Individual Performance Incentives on Knowledge Sharing.” Journal of Management Accounting Research 31, no. 2 (June 1, 2019): 19–35.
Boritz, J. Efrim, and Won Gyun No. “How Significant Are the Differences in Financial Data Provided by Key Data Sources? A Comparison of XBRL, Compustat, Yahoo! Finance, and Google Finance.” Journal of Information Systems, 2019, 0000–0000.
Cram, W. Alec. “Agile Development in Practice: Lessons from the Trenches.” Information Systems Management 36, no. 1 (January 2, 2019): 2–14.
Fang, Mingyu, Ken Seng Tan, and Tony S. Wirjanto. “Sustainable Portfolio Management under Climate Change.” Journal of Sustainable Finance & Investment 9, no. 1 (January 2, 2019): 45–67.
Fiolleau, Krista, Kris Hoang, and Bradley Pomeroy. “Auditors’ Communications with Audit Committees: The Influence of the Audit Committee’s Oversight Approach.” AUDITING: A Journal of Practice 38, no. 2 (May 1, 2019): 125–50.
Fisher, Joseph G., W. Timothy Mitchell, Sean A. Peffer, and R. Alan Webb. “Inequity Aversion, Incentives, and Personal Norms: The Effects on Budget Preparation and Use.” Journal of Management Accounting Research 31, no. 1 (2019): 105–128.
Gunz, Sally, and Marianne M. Jennings. “University Legal Counsel: The Role and Its Challenges.” Notre Dame JL Ethics & Pub. Pol’y 33 (2019): 177.
Huang, Alan G., Madhu Kalimipalli, Subhankar Nayak, and Latha Ramchand. “Risk Mitigation by Institutional Participants in the Secondary Market: Evidence from Foreign Rule 144A Debt Market.” Journal of Banking & Finance 99 (2019): 202–221.
Men, Zhongxian, Adam W. Kolkiewicz, and Tony S. Wirjanto. “Threshold Stochastic Conditional Duration Model for Financial Transaction Data.” Journal of Risk and Financial Management 12, no. 2 (June 2019): 88.
Ye, Hua (Jonathan), Cecil Eng Huang Chua, and Jun Sun. “Enhancing Mobile Data Services Performance via Online Reviews.” Information Systems Frontiers 21, no. 2 (April 1, 2019): 441–52.
2018
Andrews, Doug, Jaideep Oberoi, Tony Wirjanto, and Chenggang Zhou. “Demography and Inflation: An International Study.” North American Actuarial Journal 22, no. 2 (April 3, 2018): 210–22.
Boritz, J. Efrim, Jap Efendi, and Jee-Hae Lim. “The Impact of Senior Management Competencies on the Voluntary Adoption of an Innovative Technology.” Journal of Information Systems 32, no. 2 (2018): 25–46.
Cai, Jay, and Tu Nguyen. “Disciplinary Directors: Evidence from the Appointments of Outside Directors Who Have Fired CEOs.” Journal of Banking & Finance 96 (2018): 221–235.
Cram, W. Alec, and Marco Marabelli. “Have Your Cake and Eat It Too? Simultaneously Pursuing the Knowledge-Sharing Benefits of Agile and Traditional Development Approaches.” Information & Management 55, no. 3 (April 1, 2018): 322–39.
Cram, W. Alec, and Martin Wiener. “Perceptions of Control Legitimacy in Information Systems Development.” Information Technology & People 31, no. 3 (January 1, 2018): 712–40.
Feng, Yuanyue, Hua Jonathan Ye, Ying Yu, Congcong Yang, and Tingru Cui. “Gamification Artifacts and Crowdsourcing Participation: Examining the Mediating Role of Intrinsic Motivations.” Computers in Human Behavior 81 (April 1, 2018): 124–36.
Fich, Eliezer M., Tu Nguyen, and Micah Officer. “Large Wealth Creation in Mergers and Acquisitions.” Financial Management 47, no. 4 (2018): 953–991.
Fiolleau, Krista, Theresa Libby, and Linda Thorne. “Dysfunctional Behavior in Organizations: Insights from the Management Control Literature.” AUDITING: A Journal of Practice 37, no. 4 (November 1, 2018): 117–41.
Gunz, Hugh, and Sally Gunz. “Ethical Challenges in the Role of In-House Counsel.” Case W. Res. L. Rev. 69 (2018): 953.
Li, Yan, Hua (Jonathan) Ye, Aoyan Liu, Xueping Yang, and Xinwei Wang. “Will Digital Fluency Influence Social Media Use? An Empirical Study of WeChat Users.” ACM SIGMIS Database: The DATABASE for Advances in Information Systems 49, no. 4 (November 2, 2018): 30–45.
Melkuev, David, Danqiao Guo, Tony S. Wirjanto. “Applications of Random-Matrix Theory and Nonparametric Change-Point Analysis to Three Notable Systemic Crises.” Quantitative Finance and Economics 2, no. 2 (2018): 413–67.
Men, Zhongxian and Tony S. Wirjanto. “A New Variant of Estimation Approach to Asymmetric Stochastic Volatility Model.” Quantitative Finance and Economics 2 (May 17, 2018).
Wirjanto, Tony S., and Anyi Zhu. “Implied Volatility Surfaces during the Period of Global Financial Crisis.” International Journal of Financial Engineering 05, no. 01 (March 1, 2018): 1850001.
Ye, Hua (Jonathan). “Encouraging Innovations of Quality from User Innovators: An Empirical Study of Mobile Data Services.” Service Science 10, no. 4 (December 1, 2018): 423–41.
