Dain Donelson, Matthew Kubic, and Sara Toynbee. The SEC’s September Spike: Regulatory Inconsistency within the Fiscal Year. Journal of Accounting and Economics. Forthcoming.

Oliver Binz, Robert Hills, and Matthew Kubic. Dec 2023.
Did the FASB Codification Reduce the Complexity of Applying U.S. GAAP? 
Journal of Accounting Research 61(5): 1479-1530.

Matthew Kubic and Sara Toynbee. January 2023. Regulator Continuity and Decision-Making Quality: Evidence from SEC Comment Letters. The Accounting Review 98(1):365-398.

Matthew Kubic and Mohan Venkatachalam. Fall 2021. Discussion of ‘Do Debt Investors Adjust Financial Statement Ratios when Financial Statements Fail to Reflect Economic Substance? Evidence from Cash Flow Hedges’. Contemporary Accounting Research 38(3): 2302-2350.

Matthew Kubic. 2021. Examining the Examiners: SEC Error Detection Rates and Human Capital Allocation. The Accounting Review 96(3), 313–341.

Robert Hills, William J. Mayew, and Matthew Kubic. 2021. State Sponsors of Terrorism Disclosure and SEC Financial Reporting Oversight. Journal of Accounting and Economics 72(1), 101407.

Matthew Kubic. 2021. Time to get it Right: An Examination of Post-Acquisition Fair Value Adjustments. Journal of Financial Reporting 6(1), 109–135.