Welcome to Sarah McVay's Profile

Published and Forthcoming Research Papers

"Detecting Opportunistic Special Items."
with Carol Anilowski Cain and Kalin Kolev
Management Science, 2019, forthcoming.

"How Does Intentional Earnings Smoothing Vary With Managerial Ability?"
with Peter Demerjian and Melissa Lewis Western
Journal of Accounting, Auditing and Finance, 2019, forthcoming.

"Costs and Benefits of Internal Control Audits: Evidence from M&A Transactions."
with Todd Kravet and Dave Weber
Review of Accounting Studies, 2018, 23: 1389-1423.

"Costs and Benefits of Sarbanes-Oxley Section 404(b) Exemption: Evidence from Small Firms' Internal Control Disclosures."
with Weili Ge and Allison Koester
Journal of Accounting and Economics, 2017, 63: 365-384.

"Does Ineffective Internal Control over Financial Reporting affect a Firm's Operations? Evidence from Firms' Inventory Management."
with Mei Feng, Chan Li and Holly Skaife
The Accounting Review, 2015, 90: 529-557.

"The Disclosure of Non-GAAP Earnings Information in the Presence of Transitory Gains."
with Asher Curtis and Ben Whipple
The Accounting Review, 2014, 89: 933-958.

"Forecasting Sales: A Model and Some Evidence from the Retail Industry."
with Asher Curtis and Russ Lundholm
Contemporary Accounting Research, 2014, 31: 581-608.

"The Disclosure of Non-GAAP Earnings Following Regulation G: An Analysis of Transitory Gains. "
with M. Baumker, P. Biggs and J. Pierce
Accounting Horizons, 2014, 28 (1): 77-92.

"An Analysis of the Implications of Discontinued Operations for Continuing Income "
with A. Curtis and M. Wolfe
Journal of Accounting and Public Policy, 2014, 33: 190-201.

"Managerial Ability and Earnings Quality."
with Peter Demerjian, Baruch Lev and Melissa Lewis
The Accounting Review, 2013, 88(2): 463-498.

"Quantifying Managerial Ability: A New Measure and Validity Tests.”
with Peter Demerjian and Baruch Lev
Management Science, 2012, 28(7): 1229-1248.

"Manager-Specific Effects on Earnings Guidance: An Analysis of Top Executive Turnovers."
with Francois Brochet and Lucile Faurel
Journal of Accounting Research, 2011, 49(5): 1123-1162.

"Non-GAAP Earnings and Board Independence."
with R. Frankel and M. Soliman
Review of Accounting Studies, 2011, 16(4): 719-744.

"Analysts' Incentives to Overweight Management Guidance When Revising Their Short-Term Earnings Forecasts."
with M. Feng
The Accounting Review, 2010, 85: 1617-1646.

"Internal Control and Management Guidance. "
with M. Feng and C. Li
Journal of Accounting and Economics, 2009, 48: 190-209.

"SEC Scrutiny and the Evolution of Non-GAAP Earnings Numbers."
with Kalin Kolev and Carol Marquardt
The Accounting Review, 2008, 83(1): 157-184.

"Accruals Quality and Internal Control over Financial Reporting."
with Jeffrey Doyle and Weili Ge
The Accounting Review, 2007, 82(5): 1141-1170.

"Determinants of Weakness in Internal Control over Financial Reporting."
with Jeffrey Doyle and Weili Ge
Journal of Accounting and Economics, 2007, 44: 193-223.

"Trading Incentives to Meet the Analyst Forecast."
with Venky Nagar and Wei Tang
Review of Accounting Studies, 2006, 11(4): 575-598.

"Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items."
The Accounting Review, 2006, 81(3): 501-531.

"The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act."
with Weili Ge
Accounting Horizons, 2005, 19(3): 137-158.