Publications

Leventhal School of Accounting

Forthcoming

Bushman, R., Williams, C., Wittenberg-Moerman, R. (2017) “The Informational Role of the Media in Private Lending.” Journal of Accounting Research, forthcoming.

Ertan, A., Loumioti, M., Wittenberg Moerman, R. (2017) "Enhancing Loan Quality through Transparency: Evidence from the European Central Bank Loan Level Reporting Initiative," Journal of Accounting Research, forthcoming.

DeFond, M., and Lennox, C. (2017) "Do PCAOB inspections improve the quality of internal control audits?" Journal of Accounting Research, forthcoming.

Kausar, A., Lennox, C. (2017) "Estimation risk and auditor conservatism," Review of Accounting Studies, forthcoming.

Mc Nair-Connolly, C.J., Merchant, K. (2017) “Management Accounting: Business Planning and Analysis” Montvale, NJ: Institute of Management Accountants, forthcoming.

Merchant, K.A., White, L.F. (2017). “Linking the ethics and management control literatures.” Advances in Management Accounting, forthcoming.

Merchant, K.A. and W. Van der Stede (2017), Management Control Systems: Performance Measurement, Evaluation and Incentives. 4th edition. London: Financial Times/Prentice- Hal, forthcoming.

O'Leary, D. E. (2016) “Crowd Performance in Prediction of the World Cup 2014.” European Journal of Operational Research, forthcoming.

O'Leary, D. E. (2016) “Watson Analytics: Active Software for Easy Analytics.” IEEE Intelligent Systems, forthcoming.

O'Leary, D. E. (2016) “KPMG Knowledge Management and the Next Phase – Using Social Media.” Journal of Emerging Technologies in Accounting (AAA), forthcoming.

Swenson, C. W. (2016). “Empirical Evidence on the Impact of City Taxes.” Applied Economics and Finance. forthcoming.

2016

Allen, E, Morse, S. (2016) “Innovation and Taxation at Start-up Firms,” Tax Law Review.

Allen, E., Dechow, P., Pope, D., Wu, G. (2016) “Reference Dependent Preferences: Evidence from Marathon Runners” Management Science.

De Fond, M. L., Erkins, D., Zang, J. (2016) “Do Client Characteristics Really Drive Big N Audit Quality? Further Evidence from Propensity Score Matching” Management Science,  pp. 1–24.

De Fond, M. L., Lim, C. Y., and Zang, Y. (2016) “Client Conservatism and Auditor-Client Contracting” The Accounting Review, Vol 91, 69-98.

Du, F., Dworkis, K., and Olsen, K., Young, S. M. (2016) “It’s All About All of Us: The Rise of Global Narcissism and Its Implications for Management Control Systems Research” Journal of Management Accounting Research

Hans, C., Nikolev, V., Wittenberg-Moerman, R. (2016) “Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective” Journal of Accounting Research.

Heitzman, S., Klasa,  S.(2016) "Informed Trading Reactions to New Private Information: Evidence from Nonpublic Merger Negotiations," SSRN.

Lennox, C. (2016) "Did the PCAOB’s Restrictions on Auditors’ Tax Services Improve Audit Quality?The Accounting Review.

Lennox, C., Wu, X., and Zhang, T. (2016) "The effect of audit adjustments on earnings quality: Evidence from China," Journal of Accounting and Economics.

Lee, N., Swenson, C. W. (2016). “Effects of Overseas Subsidiaries on Worldwide Corporate Taxes.” Journal of International Accounting, Auditing and Taxation, 26, 47-59. 

Li, N., Vasvari, F., Wittenberg Moerman R., (2016). “Dynamic Threshold Values in Earnings-Based Covenants.” Journal of Accounting and Economics, 61.

Loannis L., Li, S.X., Serafeim G. (2016). "The Effect of Target Difficulty on Target Completion: The Case of Reducing Carbon Emissions." The Accounting Review.

Merchant, K., Parker, L.D., Tucker, B. P. (2016). “With a little help from our friends: An empirical   investigation of co-authoring in accounting research” British Accounting Review 48(2): 185-205.

O'Leary, D. E. (2016). “Ethics for Big Data and Analytics.” IEEE Intelligent Systems.

O'Leary, D. E. (2016). Knowledge Management and Enterprise Social Networking: Content vs. Collaboration. In Razmertia, L., Wren, G., Jain, L. (Eds.), Innovations in Knowledge Management (ch. Chapter 3): Springer.

O'Leary, D. E. (2016). Modeling Los Angeles Water Leaks Using Different Measures of Temperature. In Lawrence, K. (Ed.), Advances in Business and Management Forecasting (vol. 11)

O'Leary, D. E. (2016) “Modeling Retweeting Behavior as a Game: Comparison to Empirical Results.” International Journal of Human-Computer Studies, 88, 1-12.

O'Leary, D. E. (2016)On the Relationship between Number of Votes and Sentiment in Crowdsourcing Ideas and Comments for Innovation: A Case Study of Canada’s Digital Compass.” Decision Support Systems, 88, pp. 28-37.

O'Leary, D. E., (2016) "Some Issues of Privacy in a World of Big Data and Data Mining,"  Hu, F., eds., Big Data: Storage, Sharing, and Security (3S), Taylor & Francis LLC, CRC Press

Swenson, C. W. (2016). “City Business Taxes: More Than You Think.” State Tax Notes.

Swenson, C. W. (2016). “Empirical Evidence on Municipal Tax Policy and Firm Growth.” International Journal of Public Policy and Administration Research.

Swenson, C. W. (2016). “Film Production and State Tax Incentives.” Economic Development Quarterly.

Wong, T.J., (2016) “Institutions, Governance and Accountability: a Review of Corporate Governance Research on Listed Firms in China.” Foundations and Trends in Accounting, 9 (4), 259-326.

2015

Allen, E., Dechow, P., Pope, D., and Wu, G. (2015) "Reference Dependent Preferences: Evidence from marathon runners," Management Science.

Bartov, E., De Fond, M. L., and Konchitchki, Y. (2015) "The Consequences of Untimely Quarterly and Annual Financial Reporting," Accounting Horizons.

Honingsberg, C., Jackson, R., Wong, Yu Ting F. (2015) “Individual Investors and Mandatory Disclosure: Evidence,” Washington University Law Review, Vol 93, Issue 2.

De Fond, M. L., Erkens, D. H., and Zhang, J. (2015) "Does PSM Really Eliminate the Big N Audit Quality Effect?," Marshall School of Business Working Paper,  No. ACC 02.14.

De Fond, M. L., Francis, J., and Hallman, N. (2015) "Awareness of SEC Enforcement and Auditor Reporting Decisions," SSRN.

De Fond, M. L., Hung, M., Li, S., and Li, Y. (2015) "Does Mandatory IFRS Adoption Affect Crash Risk?," The Accounting Review, 90 (1), 265-300.

De Fond, M. L., Lennox, C. (2015) "Do PCAOB Inspections Improve the Quality of Internal Control Audits?," The Accounting Review.

De Fond, M. L., Lim, C. Y., and Zang, Y. (2015) "Client Conservatism and Auditor-Client Contracting," The Accounting Review.

Dhaliwal, D. S., Lamoreaux, P. T., Lennox, C., and Mauler, L. M. (2015) "Management Influence on Auditor Selection and Subsequent Impairments of Auditor Independence during the Post-SOX Period," Contemporary Accounting Research, 32 (2), 575–607.

Du, F., Erkens, D. H., Young, S. M., and Tang, G. (2015) "How Adopting New Performance Measures Affects Subjective Performance Evaluations: Evidence from EVA Adoption by Chinese State-Owned Enterprises," The Accounting Review.

Erkens, D. H., Van der Stede, W. A. (2015) "Strategy and Control: Findings from a Set-Theoretical Analysis of High-Performance Manufacturing Firms," Marshall School of Business Working Paper, No. ACC 03.13.

Geerts, G., O'Leary, D. E. (2015). “A Note on an Architecture for Integrating Cloud Accounting and Enterprise Systems using REA.” International Journal of Accounting Information Systems, 59-67.

Gupta, S., Karayan, J., Neff, J., and Swenson, C. W. (2015) "State and Local Taxation: Principles and Planning 3rd Edition," J. Ross Publishing Inc

Hung, M., Wong, T.J., Zhang, F. (2015) “The Value of Political Ties versus Market Credibility: Evidence from Corporate Scandals in China,” Contemporary Accounting Research, 32 (4) (2015): 1641-    1675.

Ke, B., Lennox, C., and Xin, Q. (2015) "The effect of China’s weak institutional environment on the quality of Big 4 audits," The Accounting Review, 90 (4), 1591–1619

Lin, T. W. (2015) "An Innovative Performance Measurement System at China Haier Group," Cost Management.

Lin, T. W. (2015) "Doing Business in China: A Successful U.S. Company Case," Strategic Finnance.

Lin, T. W., and Lou, Z., Zhang, C., Pan, F. (2015) "Market Competition, Use of Performance Measures and Performance in Chinese Firms: An Empirical Study," International Journal of Management Accounting Research.

Loumioti, M. (2015) "The use of intangible assets as loan collateral," SSRN.

Loumioti, M., Bozanic, Z., and Vasvari, F. (2015) "Corporate Loan Securitization and the Standardization of Financial Covenants," SSRN.

Loumioti, M., Brochet, F., and Serafeim, G. (2015) "Speaking of the Short-term: Disclosure Horizon and Capital Market Outcomes," Review of Accounting Studies, 20 (3), pp 1122-1163.

Loumioti, M., Erkens, D. H., and Campbell, D. (2015) "Exception Reports as a Source of Idiosyncratic Information," AAA 2015 Management Accounting Section (MAS) Meeting.

Majors, T. (2015) “The Interaction of Communicating Measurement Uncertainty and the Dark Triad on Managers’ Reporting Decisions” The Accounting Review 91(3): 973-992

Ng, J., Vasvari, F., and Wittenberg Moerman, R., (2015) "Media Coverage and the Stock Market Valuation of TARP Participating Banks," The European Accounting Review.

Merchant, K.A. (2015). “Audit Cost is a Two-Sided Coin.” Agenda (August 3).

O'Leary, D. E. (2015). “Armchair Auditors: Crowdsourcing Analysis of Government Expenditures.” Journal of Emerging Technologies in Accounting (AAA), 12(1), 71-91.

O'Leary, D. E. (2015). “Big Data and Privacy: Emerging Issues.” IEEE Intelligent Systems, 30(6).

O'Leary, D. E. (2015). “Crowdsourcing Tags in Accounting and Finance: Review, Analysis, and Emerging Issues.” Journal of Emerging Technologies in Accounting (AAA), 12(11), 93-115.

O'Leary, D. E. (2015) "Twitter Mining for Discovery, Prediction and Causality: Applications and Methodologies," Intelligent Systems in Accounting, Finance and Management.

O'Leary, D. E. (2015). “User Participation in a Corporate Prediction Market.” Decision Support Systems, 78, 28-38.

Ogneva, M., and Nallareddy, S. (2015) "Accrual Quality, Skill, and the Cross-Section of Mutual Fund Returns," Columbia Business School Research Paper No. 13-71.

Ogneva, M., Piotroski, J., and Zakolyukina, A. (2015) "When is Distress Risk Priced? Corporate Failure and the Business Cycle," Chicago Booth Research Paper No. 14-31; Stanford University Graduate School of Business Research Paper No. 14-37.

Piotroski, J., Tianyu, Z., Wong, T.J. (2015) “Political Incentives to Suppress Negative Information: Evidence from Chinese Listed Firms,” Journal of Accounting Research, 53 (2) (2015): 405- 459.

Swenson, C. W. (2015). “The Death of California Redevelopment Agencies: Did the State Get it Right?” Economic Development Quarterly.

Swenson, C. W. (2015). “On the Effectiveness of Single Sales Factors for State Taxation.” Journal of the American Taxation Association.

2014

Bonner, S. E., Clor-Proell, S., and Koonce, L. (2014) "Mental Accounting and Disaggregation Based on the Sign and Relative Magnitude of Income Statement Items," The Accounting Review, 89 (November 2014), 2087-2114.

Cang, Y., Chu, Y., and Lin, T. W. (2014) "An Exploratory Study of Earnings Management Detectability, Analyst Coverage and the Impact of IFRS Adoption: Evidence from China," Journal of Accounting and Public Policy, 33 (4, July/August), 356-371.

Chen, C. X., Martin, M. A., and Merchant, K. (2014) "The Effect of Measurement Timing on the Information Content of Customer Satisfaction Measures," Management Accounting Research, 25, 187-205.

Dai, N., Du, F., Tang, G., and Young, S. M. (2014) "Seeking Legitimacy Through CSR Reporting: Evidence From China," Journal of Management Accounting Research In-Press.

De Fond, M. L., and Zhang, J. (2014) "The Timeliness of the Bond Market Reaction to Bad News Earnings Surprises," Contemporary Accounting Research, 31 (3), 911-936.

De Fond, M. L., and Zhang, J. (2014) "A Review of Archival Auditing Research," Journal Of Accounting And Economics, 58 (2-3), 275-326.

De Franco, G., Vasvari, F., Vyas, D, and Wittenberg Moerman, R., (2014) "A Debt Analysts' View of Debt- Equity Conflicts of Interest," The Accounting Review.

Dedman, E., Kausar, A., and Lennox, C. (2014) "The demand for audit in private firms: recent large- sample evidence from the UK," European Accounting Review, 23 (1), 1–23.

Du, F., Dworkis, K., and Olsen, K., Young, S. M. (2014) "It's All About All of Us: The Rise of Narcissism and Its Implications for Management Control System Research," Journal of Management Accounting Research, 2015.

Erkens, D. H., Subramanyam, K.R., and Zhang, J. (2014) "Affiliated bankers on board and conservative accounting," The Accounting Review, 89 (5), 1703-1728.

Geerts, G., and O'Leary, D. E. (2014) "A Supply Chain of Things: The EAGLET Ontology for Highly Visible Supply Chains," Decision Support Systems, 63 (1), 3-22.

Gong, J., Kumar, K. R., Lin, T. W., and Zhao, S. (2014) "An Exploratory Inter-Industry Study of Competitive Strategy, Manufacturing Strategy, and Performance Measures: A Survey of Chinese Firms," Cost Management (January/February), 39-47.

Gong, J., Young, S. M., (2014) "Management of Revenue Streams in Sequential Markets of Intellectual Properties" Management Accounting Research (UK) Revise and Resubmit.

Hui, K. W., Lennox, C., and Zhang, G. (2014) "The Market’s Valuation of Fraudulently Reported Earnings," Journal of Business Finance & Accounting, 41 (5-6), 627–651

Indjejikian, R., Matejka, M., Merchant, K., and Van der Stede, W. A. (2014) "Earnings Targets and Annual Bonus Incentives," The Accounting Review, 89 (4), 1227-1258

Jiang, J., Lin, T. W., and Yu, Z. (2014) "Petro China Budgetary Control Systems," Cost Management (May/June), 22-28.

Kachelmeier, S., Majors, T., and M. Williamson. 2014. “Does Intent Modify Risk-Based Auditing?” The Accounting Review. 89(6): 2181-2201.

Lee, N., Swenson, C. W. and (2014) "Effects of Overseas Subsidiaries on Worldwide Corporate Taxes," Journal of International Accounting, Auditing and Taxation.

Lefcoe, G., Swenson, C. W., (2014) "Appendix to Accompany The Demise of Redevelopment of TIF Funded Development in California," National Tax Journal (September).

Lennox, C., and Li, B. (2014) "Accounting misstatements following lawsuits against auditors," Journal of Accounting and Economics, 57 (1), 58–75

Lennox, C., Wu, X., and Zhang, T. (2014) "Does mandatory rotation of audit partners improve audit quality?," The Accounting Review, 89 (5), 1775–1803.

Merchant, K.A. (2014). “Thinking.” Financial Management (June), p. 14.

Mills, P. (2014) "Powell On Real Property treatise Chps 10B, Tax Aspects of Real Estate, and Chp 83A, Like Kind Exchanges," LexisNexis, Powel on Real Property.

Mills, P. (2014) "Real Estate Loan Mitigation, Foreclosure, and Mortgagor Tax Liabilities," LexisNexis.

O'Leary, D. E. (2014). “Embedding AI and Crowdsourcing in the Big Data Lake.” IEEE Intelligent Systems, September/October(Volume 29, Number 5).

O'Leary, D. E. (2014). “Knowledge Management: An Empirical Analysis of Knowledge Reuse.” Journal of Decision Systems, 23(3), 249-265.

O'Leary, D. E. (2014). Metrics for and Analysis of Variables for Wiki Use: A Case Study (vol. 10, pp. 143-  160)

O'Leary, D. E. (2014) "The Internet of Signs and the Semiotic Web: Signization Using Big Data and the Internet of Things and Emerging Issues," in Liu, K., Gulliver, S., and Li, W., eds., Service Science and Knowledge Innovation, Springer 2014.

Olsen, K., Dworkis, K., and Young, S. M. (2014) "CEO Narcissism: A Picture of Profits," Journal of Management Accounting Research, 23 (2), 30.

Subramanyam, K.R., Muslu, V., Suresh, R., and Dongkuk, L. (2014) "Forward Looking Disclosures in the MD&A and the Financial Information Environment," Management Science, 61 (5), 931-948.

Soliman, M., Fedyk, T., and Singer, Z. (2014) "The Sharpest Tool in the Shed: An Examination of Financial Statement Management Tools during IPOs," The Accounting Review.

Soliman, M., Fischer, P., and Jennings, J. (2014) "Meeting, Beating and Bubbles," SSRN.

Soliman, M., Lundholm, R., and Koester, A. (2014) "Attracting attention in a limited attention world: An exploration of the forces behind large positive earnings surprises”," Management Science.

Swenson, C. W. (2014) "Economic Effects of Combined Reporting for State Tax Purposes: Evidence From Recent Changes Using a New Data Source," Advances in Taxation, 21.

Swenson, C. W. (2014) "The Death of California RDAs: Did the State Get it Right?," Economic Development Quarterly.

Swenson, C. W. (2014) "NETS Database Description,"

Swenson, C. W. (2014) "On the Effectiveness of Single Sales Factors for State Taxation," Journal of the American Taxation Association.

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Leventhal School of Accounting
ACC 101, mc 0441
3660 Trousdale Parkway
University of Southern California
Los Angeles, CA 90089-0441

 

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