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Department of Accountancy
University of Illinois
360 Wohlers Hall
1206 South Sixth Street
Champaign, Illinois 61820
Phone: 217-333-0857
Fax: 217-244-0902
Email: accy@illinois.edu


Publications
2005 to Present

The listing below is for articles in refereed journals only.

Autrey, Romana

Autrey, R., Dikolli, S., Newman, P. 2010. Performance Measure Aggregation, Career Incentives and Explicit Incentives. Journal of Management Accounting Research, 22: 115-131

Autrey, R., Dikolli, S., Newman, P. 2007. Career Concerns and Mandated Disclosure. Journal of Accounting and Public Policy, 26: 527-554

Beck, Paul

Beck, P., Wu, M. 2006. Learning by Doing and Audit Quality. Contemporary Accounting Research, 23: 1-30

Bol, Jasmijn

Bol, J. 2011. The Determinants and Performance Effects of Managers’ Performance Evaluation Biases. The Accounting Review

Bol, J., Smith, S. 2011. Spillover effects in subjective performance evaluation: Bias and the asymmetric influence of controllability. The Accounting Review, 86: 1213-1230

Bol, J., Keune, T., Matsumura, E., Shin, J. 2010. Supervisor Discretion in Target Setting: An Empirical Investigation . The Accounting Review

Bol, J., Moers, F. 2010. The Dynamics of Incentive Contracting: The Role of Learning in the Diffusion Process . Accounting, Organizations and Society, 721-736

Bol, J. 2009. Subjectivity in Compensation Contracting. Journal of Accounting Literature, 1-32

Bol, J., Martinez Jerez, F., Ittner, C. 2009. Neck & Neck: Leveraging the Club Neck Information. Harvard Business School Case

Bol, J., Epstein, M., Manzoni, J. 2006. Empirical Research on Performance-Based Compensation Contracts. Performance Measurement and Management Control: Improving Organizations and Society

Chen, Clara Xiaoling

Chen, X., Sougiannis, T. Forthcoming. The Agency Problem, Corporate Governance, and the Behavior of Selling, General, and Administrative Costs. Contemporary Accounting Research

Chen, X., Adler, P. 2011. Combining Creativity and Control: Understanding Individual Motivation in Large-Scale Collaborative Creativity. Accounting, Organizations and Society, 36: 63-85

Chen, X. 2009. Who Really Matters? Revenue Implications of Stakeholder Satisfaction in a Health Insurance Company. The Accounting Review, 84: 1781-1804

Chen, X., Van der Stede, W., Young, S. 2005. Assessing the Quality of Evidence in Empirical Management Accounting Research: The Case of Survey Studies. Accounting, Organizations and Society, 30: 655-684

Curtis, Susan

Curtis, S. 2009. Teaching Conceptual Knowledge and Thinking Skills Using Multiple Choice Questions. Accounting Education News

Curtis, S., Stone, D. 2005. An Historical View of an Accounting Control System from the Inside: Shirley Jackson's "My Life with R.H. Macy". AIS Section Compendium for Cases and Classroom (C3), American Accounting Association

Donohoe, Michael

Donohoe, M., McGill, G. 2011. The Effects of Increased Book-Tax Difference Tax Return Disclosures on Firm Valuation and Behavior. Journal of the American Taxation Association, 33: 35-65

Doogar, Rajib

Doogar, R., Mathrumandiram Sivadasan, P. 2010. The Regulation of Public Company Auditing: Evidence from the Transition to AS5. Journal of Accounting Research, 48: 795-814

Bell, T., Doogar, R. 2008. Audit Labor Usage and Fees under Business Risk Auditing. Journal of Accounting Research, 46: 729-760

Elliott, W. Brooke

Brown, N., Christensen, T., Mergenthaler, R. Forthcoming. Investor Sentiment and Pro Forma Earnings Disclosures. Journal of Accounting Research

Hodge, F., Sedor, L. Forthcoming. Using Online Video to Announce a Restatement: Influences on Investment Decisions and the Mediating Role of Trust. The Accounting Review

Elliott, W., Hobson, J. , Jackson, K. 2011. Disaggregating Management Forecasts to Reduce Investors' Susceptibility to Earnings Fixation. Accounting Review

Elliott, W., Peecher, M. 2010. Expected Mispricing: The Joint Influence of Accounting Transparency and Investor Base. Journal of Accounting Research, 48: 343-381

Elliott, W., Hodge, F., Jackson, K. 2008. The Association Between Non-professional Investors' Information Choices and Their Portfolio Returns: The Importance of Investing Experience. Contemporary Accounting Research, 25: 473-498

Elliott, W., Hodge, F., Kennedy, J., Pronk, M. 2007. Are M.B.A. Students a Good Proxy for Nonprofessional Investors? The Accounting Review, 82: 139-168

Elliott, W. 2006. Are Investors Influenced by Pro Forma Emphasis and Reconciliations in Earnings Announcements? The Accounting Review, 81: 113-133

Finnegan, Thomas

Finnegan, T. 2011. Illinois is a “Leader” in More Ways than One: Big 10 Football and Tax Litigation. Practice Advantage -- Illinois CPA Society

Finnegan, T. 2011. Disaster Relief and Job Creation: The Clean Energy Federal Tax Credit Connection. Practice Advantage -- Illinois CPA Society

Finnegan, T., Molloy, K. , Sternburg, T. 2011. Information That All Taxpayers and Tax Professionals Should Know About the U.S. Tax Court: Is There a Need for CPA Representation in the Tax Court? Practice Advantage -- Illinois CPA Society

Hobson, Jessen

Elliott, W. , Hobson, J., Jackson, K. 2011. Disaggregating Management Forecasts to Reduce Investors' Susceptibility to Earnings Fixation. Accounting Review

Hobson, J. Forthcoming. Do the Benefits of Reducing Accounting Complexity Persist in Markets Prone to Bubble? Contemporary Accounting Research

Hobson, J., Mellon, M., Stevens, D. 2011. Determinants of Moral Judgments Regarding Budgetary Slack: An Experimental Examination of Pay Scheme and Personal Values. Behavioral Research in Accounting

Hobson, J., Kachelmeier, S. 2005. Strategic Disclosure of Risky Prospects: A Laboratory Experiment. The Accounting Review

Jackson, Kevin

Elliott, W. , Hobson, J. , Jackson, K. 2011. Disaggregating Management Forecasts to Reduce Investors' Susceptibility to Earnings Fixation. Accounting Review

Jackson, K., Farrell, A., Denison, C. Forthcoming. Managers' Incorporation of the Value of Real Options into Their Long-term Investment Decisions: An Experimental Investigation. Contemporary Accounting Research

Elliott, W. , Hodge, F., Jackson, K. 2008. The Association Between Non-professional Investors' Information Choices and Their Portfolio Returns: The Importance of Investing Experience. Contemporary Accounting Research, 25: 473-498

Jackson, K. 2008. De-biasing Scale Compatibility Effects When Investors Use Non-financial Measures to Screen Potential Investments. Contemporary Accounting Research, 25: 803-826

Li, Laura Yue

Li, Y., Gong, G., Shin, J. 2011. Relative Performance Evaluation and Related Peer Groups in Executive Compensation Contracts. The Accounting Review

Li, Y., Gong, G., Wang, J. Forthcoming. Serial Correlation in Management Forecast Errors. Journal of Accounting Research

Li, Y., Gong, G. 2009. The Association between Management Earnings Forecast Errors and Accruals. The Accounting Review, 84: 497-530

Li, Y., Lee, J., Yue, H. 2006. "Performance, Growth and Earnings Management". Review of Accounting Studies, 11: 305-334

Lisowsky, Petro

Lisowsky, P. 2010. Seeking Shelter: Empirically Modeling Tax Shelters Using Financial Statement Information. The Accounting Review, 85: 1693-1720

Lisowsky, P. 2009. Inferring U.S. Tax Liability from Financial Statement Information. Journal of the American Taxation Association, 31: 29-63

Mathrumandiram Sivadasan, Padmakumar

Doogar, R. , Mathrumandiram Sivadasan, P. 2010. The Regulation of Public Company Auditing: Evidence from the Transition to AS5. Journal of Accounting Research, 48: 795-814

Molloy, Karen

Finnegan, T. , Molloy, K., Sternburg, T. 2011. Information That All Taxpayers and Tax Professionals Should Know About the U.S. Tax Court: Is There a Need for CPA Representation in the Tax Court? Practice Advantage -- Illinois CPA Society

Narayanamoorthy, Ganapathi

Narayanamoorthy, G., Cao, S. Forthcoming. Earnings Volatility, Post-Earnings Announcement Drift, and Trading Frictions. Journal of Accounting Research

Narayanamoorthy, G., Cao, Z. Forthcoming. The Effect of Litigation Risk on Management Earnings Forecasts. Contemporary Accounting Research, 1-49

Narayanamoorthy, G. 2006. Conservatism and cross-sectional variation in the Post-Earnings Announcement Drift. Journal of Accounting Research, 44: 763-789

Narayanamoorthy, G., Antle, R., Gordon, E., Zhou, L. 2006. The joint determination of Audit Fees, Non-Audit Fees and Abnormal Accruals. Review of Quantitative Finance and Accounting, 235-266

Narayanamoorthy, G., Arya, A., Glover, J., Mittendorf, B. 2005. Unintended consequences of regulating disclosures: The case of Regulation Fair Disclosure. Journal of Accounting & Public Policy, 24: 243-252

Peecher, Mark

Elliott, W. , Peecher, M. 2010. Expected Mispricing: The Joint Influence of Accounting Transparency and Investor Base. Journal of Accounting Research, 48: 343-381

Peecher, M., Piercey, M., Rich, J., Tubbs, R. 2010. The Effects of a Supervisor's Active Intervention in Subordinates' Judgments, Directional Goals, and Perceived Technical Knowledge Advantage on Audit Team Judgments. The Accounting Review

Peecher, M. 2008. Judging Audit Quality in Light of Adverse Outcomes: Evidence of Outcome Bias and Reverse Outcome Bias. Contemporary Accounting Research, 25: 243-274

Ganguly, A., Herbold, J., Peecher, M. 2007. Assurer Reputation for Competence in a Multi-Service Context. Contemporary Accounting Research, 24: 133-170

Peecher, M., Schwartz, R. 2007. It's All About Audit Quality: Perspectives on Strategic Systems Auditing. Accounting, Organizations and Society, 32: 463-485

Bell, T., Peecher, M. 2005. The 21st Century Public-Company Audit: Conceptual Elements of KPMG's Global Audit Methodology. Montvale, New Jersey: KPMG.

Pomeroy, Bradley

Pomeroy, B. 2010. Audit Committee Member Investigation of Significant Accounting Decisions. Auditing: A Journal of Practice and Theory, 29: 173-205

Pomeroy, B., Thornton, D. 2008. Meta-Analysis and the Accounting Literature: The Case of Audit Committee Independence and Financial Reporting Quality. European Accounting Review, 17: 305-330

Gibbins, M., Pomeroy, B. 2007. Reflections on Continuous Reporting and Auditing. Accounting Perspectives, 6: 291-304

Rennekamp, Kristina

Libby, R., Rennekamp, K. 2012. Self-Serving Attribution Bias, Overconfidence, and the Issuance of Voluntary Disclosures. Journal of Accounting Research, 50: 197-231

Rennekamp, K. Forthcoming. Processing Fluency and Investors' Reactions to Disclosure Readability. Journal of Accounting Research

Bloomfield, R., Rennekamp, K. 2009. Experimental Research in Financial Reporting: From the Laboratory to the Virtual World. Foundations and Trends in Accounting Research, 3: 135-221

Schwartz, Rachel

Peecher, M. , Schwartz, R. 2007. It's All About Audit Quality: Perspectives on Strategic Systems Auditing. Accounting, Organizations and Society, 32: 463-485

Kinney, W., Schwartz, R. 2007. Financial Reporting Regulation: Intended and Unintended Consequences. Journal of Management, 24: 355-371

Smith, Steven

Bol, J. , Smith, S. 2011. Spillover effects in subjective performance evaluation: Bias and the asymmetric influence of controllability. The Accounting Review, 86: 1213-1230

Smith, S. 2010. Confidence and trading aggressiveness of naive investors: Effects of information quantity and consistency. Review of Accounting Studies, 15: 295-316

Bloomfield, R., Nelson, M., Smith, S. 2006. Feedback loops, fair value accounting and correlated investments. Review of Accounting Studies, 11: 377-416

Nelson, M., Smith, S., Palmrose, Z. 2005. The effect of quantitative materiality approach on auditors' adjustment decisions. The Accounting Review, 80: 897-920

Sougiannis, Theodore

Chen, X. , Sougiannis, T. Forthcoming. The Agency Problem, Corporate Governance, and the Behavior of Selling, General, and Administrative Costs. Contemporary Accounting Research

Sougiannis, T. Forthcoming. The Agency Problem, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs. Contemporary Accounting Research

Sougiannis, T., Cao, Y. Forthcoming. Does Earnings Acceleration Convey Information? Review of Accounting Studies

Lev, B., Sougiannis, T. 2009. The Usefulness of Accounting Estimates for Predicting Cash Flows and Earnings. Review of Accounting Studies, 15: 779-807

Sougiannis, T., Ghikas, D., Papadaki, A., Siougle, G. 2008. The Relevance of Quantifiable Audit Qualifications in the Valuation of IPOs. Review of Accounting Studies, 13: 512-550

Sougiannis, T., Linsmeier, T., Shakespeare, C. 2007. An Evaluation of SFAS No. 130 Comprehensive Income Disclosures. Review of Accounting Studies, 12: 557-593

Sougiannis, T., Lev, B., Sarath, B. 2005. R&D Reporting Biases and their Consequences. Contemporary Accounting Research, 22: 977-1026

Sternburg, Thomas

Finnegan, T. , Molloy, K. , Sternburg, T. 2011. Information That All Taxpayers and Tax Professionals Should Know About the U.S. Tax Court: Is There a Need for CPA Representation in the Tax Court? Practice Advantage -- Illinois CPA Society

Venugopalan, Raghu

Venugopalan, R., Gigler, F., Kanodia, C., Sapra, H. 2009. Accounting Conservatism and the Efficiency of Debt Contracts. Journal of Accounting Research

Venugopalan, R., Kanodia, C., Gigler, F. 2007. Assessing the Information Content of Mark-to-Market with Mixed Attributes: The Case of Cash Flow Hedges. Journal of Accounting Research

Wright, William

McKnight, C., Wright, W. 2011. Characteristics of Relatively High-Performance Auditors. Auditing: A Journal of Practice and Theory, 30: 191-206

Wright, W., Berger, L. Forthcoming. Fraudulent Management Explanations and the Impact of Alternative Presentations of Client Business Evidence. Auditing: A Journal of Practice and Theory

Wright, W. 2007. Academic Instruction as a Deteriminant of Judgment Performance. Behavioral Research in Accounting, 19: 247-259

Wu, Martin Guohai

Beck, P. , Wu, M. 2006. Learning by Doing and Audit Quality. Contemporary Accounting Research, 23: 1-30

Wu, M. 2006. An Economic Analysis of Audit and Non-Audit Services: The Trade-off between Competition Crossovers and Knowledge Spillovers. Contemporary Accounting Research, 23: 527-54

Wu, Steve

Gong, J., Wu, Y. 2011. CEO Turnover in post-LBO Companies. Corporate Governance: An International Review, 19: 195-209

Shin, J., Matsumura, E., Wu, Y. 2009. The Effect of Missing Quarterly Earnings Benchmarks on Chief Financial Officer Turnover and Annual Bonus. The Open Ethics Journal, 3: 57-66

Zhang, Li

Zhang, L., Pacharn, P. 2006. Accounting, Innovation, and Incentives. Journal of Engineering and Technology Management

Zhang, L., Arya, A., Glover, J., Mittendolf, B. 2005. The Disciplining Role of Accounting in the Long-Run. Review of Accounting Studies

Zhang, L., Hughes, J., Xie, J. 2005. Production Externalities, Congruity of Aggregate Signals, and Optimal Task Assignments. Contemporary Accounting Research

Zhou, Flora

Bloomfield, R., Tayler, W., Zhou, H. 2009. Momentum, Reversal, and Uninformed Traders in Laboratory Markets. Journal of Finance

UIUC College of Business Department of Accountancy