Areas of Expertise
- Rules-Based versus Principles-Based Standards
- Qualitative Characteristics of Financial Information
- Pro Forma Earnings Disclosures
- The Evolution of Accounting Disclosure
- Understanding Changes in the Verification and Informativeness Role of Accounting Information over time
- Constituent Disagreement and Accounting Standards
- Understanding the roles of Earnings versus Cash Flows
- The impact of verification and informativeness on IPO Mispricing
Published and Accepted Papers
“The Effects of PCAOB Inspections on Auditor-Client Relationships” with Andrew Acito and Chris Hogan (forthcoming at The Accounting Review).
“Financial Statement Comparability and the Efficiency of Acquisition Decisions” with Ciao-Wei Chen, Dan Collins, and Todd Kravet (forthcoming at Contemporary Accounting Research).
“Principles-Based Standards and Earnings Attributes” with Paul Hribar, David Folsom, and Kyle Peterson (forthcoming at Management Science).
“Explaining Rules-Based Characteristics in U.S. GAAP: Theories and Evidence?” with Dain Donelson and John McInnis, Journal of Accounting Research, June 2016, pp. 827-861.
“The Effect of Corporate Governance Reform on Financial Reporting Fraud” with Dain Donelson and John McInnis, 2016, Journal of Law, Finance, and Accounting, pp. 235-274.
“Discontinuities and Earnings Management: Evidence from Restatements Related to Securities Litigation” with Dain Donelson and John McInnis. Contemporary Accounting Research, March 2013, pp. 242-268.
“The Timeliness of Bad Earnings News and Litigation Risk” with Dain Donelson, John McInnis, and Yong Yu, The Accounting Review, November 2012, pp. 1967-1991.
“Rules-Based Accounting Standards and Litigation” with Dain Donelson and John McInnis, The Accounting Review, July 2012, pp. 1247-1279.
“Investor Sentiment and Pro Forma Earnings Disclosures” with Nerissa Brown, Ted Christensen, and Brooke Elliott, Journal of Accounting Research, March 2012, pp. 1-40.
“Who Trades on Pro Forma Earnings Information?” with Neil Bhattacharya, Erv Black, and Ted Christensen, The Accounting Review, May 2007, pp. 581-619.
“Empirical Evidence on Recent Trends in Pro Forma Reporting” with Neil Bhattacharya, Erv Black, and Ted Christensen, Accounting Horizons, March 2004, pp. 17-43.
Awards and Honors
- Dean’s Teaching Award (2011)
- Gilbert P. Maynard Excellence in Accounting Instruction Award (2010)
- Old God Fellowship Recipient (2009)
- Deloitte Foundation Doctoral Fellowship Recipient (2007)