University of Texas at Austin

Published Works

McCombs School of Business McCombs School of Business

Recent Publications

The faculty and doctoral students publish regularly in some of the top academic journals around the globe. With each publication they show their commitment to expanding the knowledge of the accounting community as a whole. Making great strides in accounting research has helped keep this department number one.

Promotion, Relative Performance Information, and the Peter Principle

Eric Chan

The Accounting Review, (forthcoming)

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Do Auditors and Audit Committees Lower Fraud Risk by Constraining Inconsistencies between Financial and Nonfinancial Measures?

Joseph Brazel (North Carolina State) and Jaime Schmidt (UT)

Auditing: A Journal of Practice & Theory, (forthcoming)

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Do investors perceive explanatory language included in unqualified audit reports to be informative?

Keith Czerney (Illinois), Jaime Schmidt (UT), and Anne Thompson (Illinois)

Contemporary Accounting Research, (forthcoming)

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How does quasi-indexer ownership affect portfolio firms’ tax planning?

Shuping Chen (UT), Ying Huang (UT Dallas), Ningzhong Li (UT Dallas), and Terry Shevlin (UC Irving)

Journal of Accounting & Economics (forthcoming)

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Financial Incentives Differentially Regulate Neural Processing of Positive and Negative Emotional Biases During Decision-Making

Anne Farrell (Miami), Josh Goh (NIA), and Brian White (UT)

Frontiers in Human Neuroscience 2018, 12, pp. 58. doi=10.3389/fnhum.2018.00058

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Accounting Standards, Regulatory Enforcement, and Innovation

Volker Laux (UT) and Phillip Stocken (Dartmouth)

Journal of Accounting Education (forthcoming)

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Awareness of SEC Enforcement and Auditor Reporting Decisions

Mark L. Defond (USC), Jere R. Francis (Missouri), and Nicholas Hallman (UT)

Contemporary Accounting Research, Spring 2018, 35(1), pp. 277-313

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Financial Statement Quality and Debt Contracting: Evidence from a Survey of Commercial Lenders

Dain Donelson (UT), Ross Jennings (UT), John Mcinnis (UT)

Contemporary Accounting Research, Winter 2017, 34(4), pp. 2051-2093

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Can Revenue Authorities Constrain Tax Avoidance Associated with Income Shifting Opportunities in a Politically Controlled Economy

Kenny Z. Lin (Lingnan) , Lillian F. Mills (UT), Fang Zhang (Hong Kong Baptist), and Yongbo Li (Daegu)

Contemporary Accounting Research (forthcoming)

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Did SOX and FIN 48 eliminate the knowledge spillover benefits of auditor-provided tax services?

Christi A. Gleason (Iowa), Lillian F. Mills (UT) and Michelle L. Nessa (Michigan)

Contemporary Accounting Research (forthcoming)

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Prompting the Benefit of the Doubt: The Joint Effect of Auditor-Client Social Bonds and Measurement Uncertainty on Audit Adjustments

Steven J. Kachelmeier (UT) and Ben W. Van Landuyt (UT)

Journal of Accounting Research, September 2017, 55(4), pp. 963-994

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Supporting and Assessing Agents

Volker Laux (UT)

Journal of Accounting Research, September 2017, 55(4), pp. 995-1016

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Insider versus Outsider CEOs, Executive Compensation, and Accounting Manipulation

Prasart Jongjaroenkamol (UT) and Volker Laux (UT)

Journal of Accounting and Economics, April-May 2017, 63(2-3), pp. 253-261

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IRS and corporate taxpayer effects of geographic proximity

Thomas R. Kubick (Kansas), G. Brandon Lockhart (Clemson), Lillian F. Mills (UT) and John R. Robinson (A&M)

Journal of Accounting and Economics, April-May 2017, 63(2-3), pp. 428-453

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Earnings Announcement Disclosures and Changes in Analysts’ Information

Orie Barron (Penn State), Donal Byard (CUNY) and Yong Yu (UT)

Contemporary Accounting Research,Spring 2017, 34(1), pp. 343-373

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