Accounting Faculty: Recent Publications
Recent Refereed Academic Publications by UT-Austin accounting faculty2005 or Forthcoming
2004
2003
2002
2001
2000
Other Professional Publications
Faculty names are bold face. Names of coauthors who are current or former UT-Austin Ph.D. students are indicated in Small Caps.
Rowland K. Atiase (with Somchai Supattarakul, Haidan Li, and Senyo Y. Tse), "Market Reaction to Multiple Contemporaneous Earnings Signals: Earnings Announcements and Future Earnings Guidance," Review of Accounting Studies, forthcoming.
Rowland K. Atiase (with Somchai Supattarakul and Senyo Y. Tse), "Market Reaction to Earnings Surprise Warnings: The Incremental Role of Shareholder Litigation Risk on the Warning Effect," Journal of Accounting, Auditing, and Finance, forthcoming.
Michael B. Clement (with Senyo Y. Tse), "Financial Analyst Characteristics and Herding Behavior in Forecasting," Journal of Finance 60, 307-341, 2005.
Robert N. Freeman, (with Dennis J. Chambers
and Adam Koch), "The Effect of Risk on Price Responses to Unexpected Earnings," Journal of Accounting, Auditing and Finance 20, 461-482, 2005.
D. Eric Hirst (with Christine Botosan, Paquita Davis-Friday, Patrick E. Hopkins, et al.), "Response to the FASB's Exposure Draft on Share-Based Payment: An Amendment of FASB Statements No. 123 and No. 95," Accounting Horizons 19, 101-114, 2005.
Steven J. Kachelmeier (with Jessen L. Hobson), "Strategic Disclosure of Risky Prospects: A Laboratory Experiment," The Accounting Review 80, 825-846, 2005.
Steven J. Kachelmeier (with Kristy L. Towry), "The Limitations of Experimental Design: A Case Study Involving Monetary Incentive Effects in Laboratory Markets," Experimental Economics 8, 21-33, 2005.
William R. Kinney, "The Auditor as Gatekeeper: A Perilous Expectations Gap," in Restoring Trust in American Business, Lorsch, J., L. Berlowitz, and A. Zelleke, eds. American Academy of Arts and Sciences, The MIT Press, 99-108, 2005.
William R. Kinney, "Twenty-five years of audit deregulation and reregulation: What it means for 2005 and beyond," Auditing: A Journal of Practice and Theory, Special Edition, forthcoming.
Lisa L. Koonce (with Christine A. Botosan, Stephen G. Ryan, Mary S. Stone, and James M. Wahlen), "Accounting for Liabilities: Conceptual Issues, Standard Setting, and Evidence from Academic Research," Accounting Horizons 19, 159-186, 2005.
Lisa L. Koonce (with Marlys Gascho Lipe and Mary Lea McAnally), "Judging the Risk of Financial Instruments: Problems and Potential Remedies," The Accounting Review 80, 871-895, 2005.
Lisa L. Koonce (with Mary Lea McAnally and Molly Mercer), "How Do Investors Judge the Risk of Financial and Derivative Instruments?" The Accounting Review 80, 221-241, 2005.
Linda Krull (with Dan Dhaliwal, Oliver Zhen Li, and William Moser), "Dividend Taxes and Implied Cost of Equity Capital," Journal of Accounting Research, forthcoming.
D. Paul Newman (with Evelyn R. Patterson and J. Reed Smith), "The Role of Auditing in Investor Protection," The Accounting Review 80, 289-313, 2005.
John R. Robinson (with Benjamin C. Ayers and C. Bryan Cloyd), "'Read My Lips...': Does the tax rhetoric of presidential candidates affect security prices?" Journal of Law and Economics 48, 125-148, 2005.
Karen L. Sedatole (with Angela L. Coletti and Kristy L. Towry), "The Effect of Control Systems on Trust and Cooperation in Collaborative Environments," The Accounting Review 80, 477-500, 2005.
Connie D. Weaver (with Dan Dhaliwal and Kaye N. Newberry), "Corporate Taxes and Source of Funding for Taxable Acquisitions," Contemporary Accounting Research 22, 1-30, 2005.
Rowland K. Atiase and David E. Platt (with Senyo Y. Tse), "Operational Restructuring Charges and Post-Restructuring Performance," Contemporary Accounting Research, Fall 2004.
Shane S. Dikolli (with Susan McCracken and Justin Walawksi), "Audit Planning Judgments and Client-Employee Compensation Contracts," Behavioral Research in Accounting, 2004.
Shane S. Dikolli and Karen L. Sedatole (with Harvir Bansal and Gordon McDougall), "Relating E-satisfaction to Behavioral Outcomes: An Empirical Study," Journal of Services Marketing 18, 290-302, 2004.
D. Eric Hirst (with Patrick E. Hopkins and James M. Wahlen), "Fair Values, Income Measurement, and Bank Analysts' Risk and Valuation Judgments," The Accounting Review, April 2004.
Steven J. Kachelmeier, "Reviewing the Review Process," Journal of the American Taxation Association 26, 143-154, 2004.
William R. Kinney (with Zoe-Vonna Palmrose and Susan Scholz), "Auditor Independence, Non-audit Services, and Restatements: Was the US Government Right?" Journal of Accounting Research, June 2004.
Linda Krull, "Permanently Reinvested Foreign Earnings, Taxes, and Earnings Management," The Accounting Review, July 2004.
John R. Robinson (with Benjamin C. Ayers and Craig E. Lefanowicz), "The Effect of Shareholder-Level Capital Gains Taxes on Acquisition Structure," The Accounting Review 79, 859-887, 2004.
Louise E. Single (with Elizabeth D. Almer and Jeffrey R. Cohen), "Is it the Kids or the Schedule?: The Incremental Effect of Families and Flexible Scheduling on Perceived Career Success," Journal of Business Ethics 54, 51-65, 2004.
Michael G. Williamson (with Geoff B. Sprinkle), "The Evolution from Taylorism to Employee Gainsharing: A Case Study Examining John Deere's Continuous Improvement Pay Plan," Issues in Accounting Education 19, 487-503, 2004.
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Michael B. Clement (with Richard M. Frankel and Jeffrey S. Miller), "Confirming Management Earnings Forecasts, Earnings Uncertainty, and Stock Returns," Journal of Accounting Research, September 1, 2003.
Michael B. Clement (with Lynn Rees and Edward P. Swanson), "The Influence of Culture and Corporate Governance on the Characteristics That Distinguish Superior Analysts," Journal of Accounting, Auditing & Finance, Fall 2003.
Michael B. Clement (with Senyo Y. Tse), "Do Investors Respond to Analysts' Forecast Revisions as if Forecast Accuracy is All that Matters?" The Accounting Review, January 2003.
Robert N. Freeman, (with Benjamin C. Ayers), "Evidence that Analyst Following and Institutional Ownership Accelerate the Pricing of Future Earnings," Review of Accounting Studies, March 2003.
D. Eric Hirst, (with Christine A. Botosan and Mohan Venkatachalam), "Comments on the FASB's Proposals on Consolidating Special-Purpose Entities and Related Standard Setting Issues," Accounting Horizons June 2003.
D. Eric Hirst, Lisa L. Koonce (with Kevin E. Jackson), "Improving Financial Reports by Revealing the Accuracy of Prior Estimates," Contemporary Accounting Research, Spring 2003.
Ross G. Jennings, (with Dennis J. Chambers and Robert B. Thompson), "Managerial Discretion and Accounting for Research and Development Costs," Journal of Accounting, Auditing, and Finance, Winter 2003.
William R. Kinney, "Accounting Scholars — Does it Matter What We Teach Them?" Issues in Accounting Education, February 2003.
William R. Kinney, Chapter 5, "Auditing Risk Assessment and Risk Management Processes," in Research Opportunities in Internal Auditing, eds. A. Bailey, A. Gramling, and S. Ramamoorti, The Institute of Internal Auditors, 2003.
John R. Robinson (with Benjamin C. Ayers and Craig E. Lefanowicz), "Shareholder taxes in acquisition premiums: The effect of capital gains taxation," The Journal of Finance, December 2003.
Karen L. Sedatole, "The Effect of Measurement Alternatives on a Nonfinancial Quality Measure's Forward-Looking Properties," The Accounting Review, April 2003.
Karen L. Sedatole (with Shannon W. Anderson), "Management Accounting for the Extended Enterprise: Performance Management for Strategic Alliances and Networked Partners," 2003, Management Accounting in the Digital Economy, A. Bhimani, ed.
Louise E. Single (with Elizabeth D. Almer and Jeffrey R. Cohen), "Factors Affecting the Choice to Participate in Flexible Work Arrangements," Auditing: A Journal of Practice and Theory 22, 69-91, 2003.
Louise E. Single (with Timothy J. Rupert and Arnold M. Wright), "The Impact of Floors and Phase-Outs on Taxpayers' Decisions and Understanding of Marginal Tax Rates," Journal of the American Taxation Association 25, 72-86, 2003.
Connie D. Weaver (with Leslie D. Hodder and Mary Lea McAnally), "The Influence of Tax and Nontax Factors on Banks' Choice of Organizational Form," The Accounting Review, January 2003.
Connie D. Weaver (with C. Bryan Cloyd and Lillian F. Mills), "Market Nonreaction to Inversions," Tax Notes, January 13, 2003.
Connie D. Weaver (with C. Bryan Cloyd and Lillian F. Mills), "Firm Valuation Effects of the Expatriation of U.S. Corporations to Tax Haven Countries," The Journal of the American Taxation Association 25 (Supplement), 2003.
Top of Page Urton L. Anderson (with Christy Chapman), Implementing the Professional Practices Framework, Altamonte Springs, Florida: The Institute of Internal Auditors, 2002.
Jeffrey W. Hales (with Robert J. Bloomfield), "Predicting the Next Step of a Random Walk: Experimental Evidence of Regime-Shifting Beliefs," Journal of Financial Economics, September 2002.
Ross G. Jennings (with Dennis J. Chambers and Robert B. Thompson), "Excess Returns to R&D-Intensive Firms," Review of Accounting Studies, June/September 2002.
Steven J. Kachelmeier (with Kristy L. Towry), "Negotiated Transfer Pricing: Is Fairness Easier Said than Done?" The Accounting Review, July 2002.
Steven J. Kachelmeier (with Ronald R. King), "Using Laboratory Experiments to Evaluate Accounting Policy Issues," Accounting Horizons, September 2002.
William R. Kinney (with Robert Libby), "Discussion of the Relation Between Auditors' Fees for Non-Audit Services and Earnings Quality," The Accounting Review Supplement, 2002.
William R. Kinney (with David C. Burgstahler and Roger D. Martin), "Earnings Surprise "Materiality" as Measured by Stock Returns," Journal of Accounting Research, December 2002.
John R. Robinson (with Benjamin C. Ayers and Craig E. Lefanowicz), "Do Firms Purchase the Pooling Method?" Review of Accounting Studies, vol. 7, 2002.
John R. Robinson (with Benjamin C. Ayers and C. Bryan Cloyd), "The Effect of Shareholder-Level Dividend Taxes on Stock Prices: Evidence from the Revenue Reconciliation Act of 1993," The Accounting Review, October 2002.
Top of Page Shane S. Dikolli, "Agent Employment Horizons and the Contracting Demand for Forward-Looking Performance Measures," Journal of Accounting Research, 39 (3), 2001.
Jeffrey W. Hales (with Mark W. Nelson, Robert J. Bloomfield, and Robert Libby), "The Effect of Information Strength and Weight on Behavior in Financial Markets," Organizational Behavior and Human Decision Processes, November 2001.
Ross G. Jennings (with Marc J. LeClere and Robert B. Thompson), "Goodwill Amortization and the Usefulness of Earnings, Financial Analysts Journal, September/October 2001.
Steven J. Kachelmeier (with J. Richard Dietrich, Don N. Kleinmuntz, and Thomas J. Linsmeier), "Market Efficiency, Bounded Rationality, and Supplemental Business Reporting Disclosures," Journal of Accounting Research, September 2001.
Steven J. Kachelmeier (with William F. Messier, and Kevan L. Jensen), "An Experimental Assessment of Recent Professional Developments in Non-statistical Audit Sampling Guidance," Auditing: A Journal of Practice and Theory, Spring 2001.
William R. Kinney, "Accounting Scholarship: What is Uniquely Ours?" The Accounting Review, April 2001.
William R. Kinney (with Sandra C. Vera-Muñoz and Sarah E. Bonner), "The Effects of Domain Experience and Task Presentation Format on Accountants' Information Relevance Assurance Advice," The Accounting Review, July 2001.
Lisa L. Koonce (with Leslie D. Hodder, and Mary Lea McAnally), "SEC Market Risk Disclosures: Implications for Judgment and Decision Making," Accounting Horizons, March 2001.
D. Paul Newman (with Young Kwon and Yoon Suh), "The Demand for Conservatism for Management Control," Review of Accounting Studies, March 2001.
D. Paul Newman (with Evelyn R. Patterson and J. Reed Smith), "The Influence of Potentially Fraudulent Reports on Audit Risk Assessment and Planning," The Accounting Review, January 2001
John R. Robinson (with Benjamin C. Ayers and C. Bryan Cloyd), "The Influence of Income Taxes on the Use of Inside and Outside Debt by Small Businesses," The National Tax Journal, March 2001.
Louise E. Single (with Jeffrey R. Cohen), "An Examination of the Perceived Impact of Flexible Work Arrangements on Professional Opportunities in Public Accounting," Journal of Business Ethics 32, 317-328, 2001.
Louise E. Single (with Sean W. G. Robb and Marylyn T. Zarzeski), "Nonfinancial disclosures across Anglo-American countries," Journal of International Accounting, Auditing & Taxation 10, 71-84, 2001. Top of Page Shane S. Dikolli, "The Economic Impact of Alternative Service Department Allocation Bases in a Decentralized Setting," Asian Review of Accounting, 8 (2), 2000.
Robert N. Freeman (with Benjamin C. Ayers), "Why Do Large Firms' Prices Anticipate Earnings Earlier than Small Firms' Prices?" Contemporary Accounting Research, Summer 2000.
D. Eric Hirst (with Patrick E. Hopkins), "Earnings: Measurement, Disclosure and Impact on Equity Valuation," monograph for the Association for Investment Management and Research and Blackwell Series in Finance, 2000.
William R. Kinney, "Research Opportunities in Internal Control Quality and Quality Assurance," Auditing: A Journal of Practice and Theory, supplement 2000.
William R. Kinney (with Robert Libby), "Does Mandated Audit Communication Reduce Opportunistic Corrections to Manage Earnings to Forecasts?" The Accounting Review, October 2000.
William R. Kinney, "Discussant Comments on Research on the Nature, Characteristics, and Causes of Accounting Errors: The Need for a Multi-Method Approach," Journal of Accounting Literature, 2000.
John R. Robinson (with Craig E. Lefanowicz), "Multiple Bids, Management Opposition, and the Market for Corporate Control," The Financial Review, vol. 35, 2000.
John R. Robinson (with Craig E. Lefanowicz and J. Reed Smith), "Golden Parachutes and Managerial Incentives in Corporate Acquisitions: Evidence from the 1980s and 1990s," The Journal of Corporate Finance, July 2000.
John R. Robinson (with Benjamin C. Ayers and Craig E. Lefanowicz), "The Effects of Goodwill Tax Deductions on the Market for Corporate Acquisitions," The Journal of the American Taxation Association, vol. 22 supplement, 2000.
John R. Robinson (with Benjamin C. Ayers and Craig E. Lefanowicz), "The Financial Statement Effects of Eliminating the Pooling-of-Interests Method of Acquisition Accounting," Accounting Horizons, March 2000.
Karen L. Sedatole (with Shannon W. Anderson and David Glenn), "Sourcing Parts of Complex Products: Evidence on Transaction Costs, High-Powered Incentives and Ex-Post Opportunism," Accounting, Organizations and Society, 25 (8), 2000.
Connie D. Weaver, "Divestiture Structure and Tax Attributes: Evidence from the Omnibus Budget Reconciliation Act of 1993," Journal of the American Taxation Association, 22, 2000.
Kristina Zvinakis (with Kevin Morris and Fred Phillips), "Baywatch International: A Case Linking Financial-Reporting, Business, and User Decisions," Issues in Accounting Education, November 2000.
Kristina Zvinakis (with Steven Schwartz and Richard Young), "Reputation without Repeated Interaction: The Role of Public Disclosure," Review of Accounting Studies, December 2000.
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Other Professional Publications
James W. Deitrick, Introduction to Financial Statement Analysis, Bureau of National Affairs, Washington, D.C., 2004.James W. Deitrick (with Doug Bogart), "The Accounting Profession Responds to Improved New Hires and Other Market Challenges," New Accountant, vol. 15, no. 4, February 2000.
Shane S. Dikolli, and Karen L. Sedatole, "Schlotzsky's Gourmet Deli Franchise Store," Accounting Education: An International Journal, 2003.
Michael H. Granof, Government and Not-for-Profit Accounting: Concepts and Practices (New York: John Wiley, 1998; Revised edition, 2001; 3rd edition, 2004); Chinese edition, 1999.
Michael H. Granof (with Penelope S. Wardlow), Core Concepts of Government and Not-for-Profit Accounting (New York: John Wiley), 2003.
Michael H. Granof, Core Concepts for Government and Not-for-Profit Accounting, John Wiley, November 2002.
Michael H. Granof, "Fiscal Shell Games," Los Angeles Times, August 18, 2002.
Michael H. Granof, "Generally Accepted Accounting Abuses," New York Times, June 28, 2002.
Michael H. Granof, "Open the Andersen Archives to Find Way Out of Today's Mess," Houston Chronicle, April 6, 2002.
Michael H. Granof (with Stephen A. Zeff), "Unaccountable in Washington," New York Times, January 23, 2002.
Jan D. Gillespie, City of Springdale Computerized Practice Set. Wiley & Sons, 2005.
D. Eric Hirst (with Mary Lea McAnally), Cases in Financial Reporting: An Integrated Approach with an Emphasis on Earnings Quality and Persistence, Fourth Edition. Prentice Hall, 2004.
D. Eric Hirst (with L. Maines, E. Bartov, P. Fairfield, T. Iannaconi, R. Mallett, C. Schrand, D. Skinner, L. Vincent; Hirst and Maines, principal authors), "Recommendations on Disclosure of Non-financial Performance Measures," Accounting Horizons, December 2002.
D. Eric Hirst (with Mary Lea McAnally), Cases in Financial Reporting: An Integrated Approach with an Emphasis on Earnings Quality and Persistence, Third Edition, Prentice Hall, 2001.
Richard J. Joseph, ed., Federal Taxation Series. Prentice Hall. 1999-2005.
Richard J. Joseph, The Origins of the American Income Tax: The Revenue Act of 1894 and its Aftermath,", Syracuse University Press, 2004.
Richard J. Joseph, Prentice Hall's 1999-2005 Federal Taxation Series (Co-Author), Chapter One: "Tax Research", Chapter Five: "Other Corporate Levies", Chapter Fifteen: "Administrative Procedures", Chapter Sixteen: "U.S. Taxation of Foreign-Related Transactions", "Steps in the Tax Research Process", "Computers as a Research Tool".
Steven J. Kachelmeier, "In Defense of Accounting Education," The CPA Journal, October 2002.
David E. Platt (with Steve Buchheit), "Easler Envelope Company – Cost System Design and the Role of the Corporate Accountant: An Instructional Case and Instructor's Manual," Case Research Journal, 2003.
David E. Platt, "Business Education in Latin America: The McCombs School and Its Center for Internal Business Education and Research," Discovery, 2002.
David E. Platt (with Brigitte Oger), "Modèles de création de valeur en Europe et aux Etats-Unis : une comparaison des modèles de l'EFQM et du Baldridge Award Criteria," Comptabilité, Contrôle, Audit, May 2002.
David E. Platt (with Kristy L. Towry), "Pecos Products: A Project Introducing Complexity into the Study of Activity-Based Costing," Issues in Accounting Education, February 2001.
David E. Platt (with Brigitte Oger), "Value Measurement and Value Creation Models in Europe and the U.S.: A Comparison of the EFQM Excellence Model and the Baldridge Award Criteria," Cahiers de GREGOR, May 2000.
John R. Robinson, "Barry Diller, Vivendi, and Mixing Bowl Partnerships" in Cases in Tax Strategy. M. Erickson, editor (Prentice-Hall: Upper Saddle River, New Jersey), 2003.
Joseph T. Wells, "Dumb and Dumber," Journal of Accountancy 199, 93-95, 2005.
Joseph T. Wells, "New Approaches To Fraud Deterrence," Journal of Accountancy 107, 33-36, 2005.
Joseph T. Wells, "When You Suspect Fraud," Journal of Accountancy 199, 32-34, 2005.
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