RESEARCH
Research Interests:
- Behavioral Decision Making
- Financial Reporting
- Auditing
Publications:
- “Subordinates as the First Line of Defense Against Biased Financial Reporting” with Tom Vance and Alan Webb. Conditionally accepted at Journal of Management Accounting Research, forthcoming 2012.
- “Are M.B.A. Students a Good Proxy for Non-professional Investors?” with Brooke Elliott, Frank Hodge, and Maarten Pronk. The Accounting Review (January 2007): 139-168.
- “Motivated Reasoning as a Source of Bias in Analysts’ Earnings Forecasts.” With Michael Eames and Steven Glover. Behavioral Research in Accounting, (Volume 18 2006): 37-52.
- “Does Search-Facilitating Technology Improve Transparency of Financial Reporting?” With Frank Hodge and Laureen Maines. The Accounting Review, (July 2004): 687-703.
- “The Effect of Quality Assessment and Directional Goal Commitment on Auditors’ Acceptance of Client-Preferred Accounting Methods.” With Kathryn Kadous and Mark Peecher. The Accounting Review (July 2003): 759-778.
- “Eliminating Recency with Self-Review: The Case of Auditors’ Going Concern Judgments.” With Robert Ashton. Journal of Behavioral Decision Making (July 2002): 221-231.
- “The Association between Trading Recommendations and Broker-Analysts’ Earnings Forecasts.” With Michael Eames and Steven Glover. Journal of Accounting Research (March 2002): 85-104.
- “Analytical Procedures and Audit Planning Decisions.” With Steve Glover and Jim Jiambalvo. Auditing: A Journal of Practice and Theory, (Fall 2000): 27-45.
- “The Relation Between Consensus and Accuracy in Low Accuracy Tasks: An Auditing Example.” With L. Maines and E. Davis. Auditing: A Journal of Practice and Theory, (Spring 2000): 101-21.
- “Discussion of The Joint Effect of Management’s Prior Forecasting Accuracy and the Form of its Financial Forecasts on Investor Judgment.” Journal of Accounting Research (Supplement 1999): 125-134.
- “Disclosure of Contingent Liabilities: Some Unintended Consequences?” With Terence Mitchell and Stephan Sefcik. Journal of Accounting Research (Autumn 1998): 257-278.
- “Instrumental Bias in Motivated Reasoning: More when More is Needed.” With Lindsley Boiney and Peter Nye. Organizational Behavior and Human Decision Processes (October 1997): 1-24.
- “Determinants of the Justifiability of Performance in Ill-Structured Tasks.” With Don Kleinmuntz and Mark Peecher. Journal of Accounting Research (Supplement 1997): 105-130.
- “Judging Auditors’ Technical Knowledge.” With Mark Peecher. Journal of Accounting Research (Autumn 1997): 279-93.
- “Commentary on The Effects of Audit Structure and Experience on Auditors’ Decisions to Isolate Errors.” Behavioral Research in Accounting, Vol. 9, (Supplement 1997): 94-97.
- “Commentary on Auditors’ Uncertainty Representation and Evidence Aggregation.” Behavioral Research in Accounting, Vol. 9, (Supplement 1997): 148-156.
- “Debiasing the Curse of Knowledge in Audit Judgment.” The Accounting Review (April 1995): 249-273.
- “Debiasing Audit Judgment with Accountability: A Framework and Experimental Results.” Journal of Accounting Research (Autumn 1993): 231-245.
Working Papers:
- “Evaluating Proposed Remedies for Credit Rating Agency Failures: Improving Independence and Justifying Departures from Quantitative Credit Rating Models" with Lloyd Tanlu and Amanda Winn. 2011.
- “Fair Value vs. Historical Cost of Tangible Assets: the Effect on Non-professional Investors’ Decisions.” With Max Hewitt and Frank Hodge. 2009.
Editorial positions:
- Editor (for Experimental Research): The Accounting Review (2002-2005)
- Editorial Boards:
- The Accounting Review (1996-2002; 2008-2011)
- Contemporary Accounting Research (2001-2003; 2007-2009)
- Auditing: A Journal of Practice & Theory (2000-2002; 2007-2011)
- Accounting Horizons (2005-2009)
- Behavioral Research in Accounting (2000-2002)
