Chongho, K., Park, J., and Sul, E. 2025. The Effects of MiFID II on Voluntary Disclosure. Management Science, Forthcoming. https://pubsonline.informs.org/doi/abs/10.1287/mnsc.2023.00286
Frankel, R., Jia, Y. and Sun, Y., 2025. WSJ reporting of price-to-earnings ratios and attention to earnings. Journal of Accounting and Public Policy, 49, p.107279. https://doi.org/10.1016/j.jaccpubpol.2024.107279
Glover, J., and Kim, E. 2025. Demographic Diversity and Collusion in Teams. Management Science, Forthcoming. https://doi.org/10.1287/mnsc.2022.00855
Jia, Y., 2025. The Effect of the Federal Judicial System on Public Enforcement: Evidence from SEC Enforcement Actions. Journal of Accounting Research, 63(1), pp.503-541. https://doi.org/10.1111/1475-679X.12571
Kim, E., and Pae, S. 2025. Voluntary disclosure when information quality is unknown. The Accounting Review 100(2), 269–297. https://doi.org/10.2308/TAR-2023-0540
Kim, S., Kim, S., and Ryan, S.G. 2025. Banks’ Motivations for Designating Securities as Held to Maturity. The Accounting Review, Forthcoming. https://doi.org/10.2308/TAR-2023-0615
Allman, E., and Lock, B. 2024. External reviews and green bond credibility. Journal of Climate Finance, 7, 100036. https://doi.org/10.1016/j.jclimf.2024.100036
Baldenius, T., Deng, M., and Li, J. 2024. Accounting Information and Risk Shifting with Asymmetrically Informed Creditors. Journal of Accounting Economics 77 (2): 101667. https://doi.org/10.1016/j.jacceco.2023.101667
Brown, A., Byard, D., Darrough, M, and Suh, J. 2024. The impact of M&A delistings on the information environment for industry peer firms. The Accounting Review 99 (2): 85-112. https://doi.org/10.2308/TAR-2021-0442
Brown, A., Byard, D., and Suh, J. 2024. A comparison of direct listings and initial public offerings. Contemporary Accounting Research, Forthcoming. https://doi.org/10.1111/1911-3846.12940
Dube, S. (2024). Trading off managerial and investor uncertainty in firm disclosure: Evidence from R&D investments and management guidance. Contemporary Accounting Research, forthcoming. https://doi.org/10.1111/1911-3846.12969
Deng, M., Dai, J., & Yan, Y. 2023. Customers’ Social Capital and Suppliers’ Profitability. Production and Operations Management. Forthcoming. https://doi.org/10.1177/10591478241270127
Heflin, F., Kolev, K.S. and Whipple, B., 2024. The risk-relevance of non-GAAP earnings. Review of Accounting Studies 29: 493-524.
https://doi.org/10.1007/s11142-022-09725-w
Jia, Y. 2024. The Effect of Federal Judicial System on Public Enforcement: Evidence from SEC Enforcement Actions. Journal of Accounting Research, Forthcoming. http://doi.org/10.1111/1475-679X.12571
Kim, S., and Oh, S. 2024. Outside directors’ insider trading around board meetings. Review of Accounting Studies 29 (3): 2617-2649. https://doi.org/10.1007/s11142-023-09774-9
Kim, S. and Kim, S. 2024. Fragmented securities regulation, information-processing costs, and insider trading. Management Science 70 (7): 4407-4428. https://doi.org/10.1287/mnsc.2023.4903
Li, E., Neamtiu, M., and Tu, Z. 2024. Do Firms Withhold Loan Covenant Details? The Accounting Review, Forthcoming. https://doi.org/10.2308/TAR-2020-0445
Lock, B. (2024). The Impact of News Media Coverage on Voluntary Disclosure. Contemporary Accounting Research. Forthcoming. Available at SSRN: https://ssrn.com/abstract=3539767
Zhang, Y., 2024. Corporate R&D Investments Following Competitors’ Voluntary Disclosures: Evidence from the Drug Development Process. Journal of Accounting Research 62: 335–373. https://doi.org/10.1111/1475-679X.12509
deHaan, E., de Kok, T., Matsumoto, D., and Rodriguez-Vazquez, E., 2023. How Resilient Are Firms’ Financial Reporting Processes?. Management Science 69 (4): 2536-2545. https://doi.org/10.1287/mnsc.2023.4670
Deng, M., Kim, E., and Ye, M. 2023. Audit Partner Identification, Matching, and the Labor Market for Audit Talent. Contemporary Accounting Research 40 (3): 2140-2163. https://doi.org/10.1111/1911-3846.12878
Jia, Y., Seetharaman, A., Sun, Y. and Wang, X. 2023. Relative Performance Goals and Management Earnings Guidance. Journal of Business Ethics 183 (4):1045-1071. https://doi.org/10.1007/s10551-022-05084-3
Kielty, P., Wang, K., and Weng, D. 2023. Simplifying Complex Disclosures: Evidence from Disclosure Regulation in the Mortgage Markets. The Accounting Review 98 (4): 191–216. https://doi.org/10.2308/TAR-2021-0269
Kolev, K.S., Lee, D. and Neamtiu, M., 2023. SEC confidential treatment and regulatory filing reviews. Journal of Accounting and Public Policy 42 (3): 107069.
https://doi.org/10.1016/j.jaccpubpol.2023.107069
Li, E., Lind, G., Ramesh, K., and Shen, M. 2023. Externalities of Accounting Disclosures: Evidence from the Federal Reserve. The Accounting Review 98 (5): 401–427. https://doi.org/10.2308/TAR-2022-0105
McVay, S. Rodriguez-Vazquez, E., Toynbee, S. 2023. Experience with Non-GAAP Earnings and Investors’ Pricing of Exclusions. The Accounting Review Forthcoming. https://doi.org/10.2308/TAR-2021-0645
Berger, P., and Lee, H. 2022. Did the Dodd–Frank Whistleblower Provision Deter Accounting Fraud? Journal of Accounting Research 60 (4): 1337-1378. https://doi.org/10.1111/1475-679X.12421
Bonsall IV, S. B., Koharki, K., and Neamtiu, M. 2022. The disciplining effect of credit default swap trading on the quality of credit rating. Contemporary Accounting Research 39 (2): 1297-1333. https://doi.org/10.1111/1911-3846.12745
Brown, A., Heron, N., Levy, H., and Zur, E. 2022. StoneRidge Investment Partners v. Scientific Atlanta: A Test of Auditor Litigation Risk. Journal of Business Ethics 187 (3): 517-538. https://doi.org/10.1007/s10551-022-05267-y
Carmichael, D. 2023. Independence Matters: Avoiding Pitfalls for the Unwary. The CPA Journal, April 2023. https://www.cpajournal.com/2023/04/03/independence-matters/
Chen, Q., Mayew, W. J., and Yan, H. 2022. Equity analyst social interactions and geographic information transmission. Review of Accounting Studies 29: 327-353. https://link.springer.com/article/10.1007/s11142-022-09714-z
Ciftci, M. and Darrough, M., 2022. Inventory policy choice and cost of debt: a private debtholders’ perspective. Journal of Accounting, Auditing & Finance 37(1): 229-258. https://doi.org/10.1177/0148558X1984888
Huang, R., Marquardt, C., and Zhang, B. 2022. Revenue-expense matching and performance measure choice. Review of Accounting Studies 28 (3): 1690–1720. https://doi.org/10.1007/s11142-021-09668-8
te debtholders’ perspective. Journal of Accounting, Auditing & Finance 37(1): 229-258. https://doi.org/10.1177/0148558X1984888
Davis, Harry Z. and Appel, S. 2022. Plato’s Parmenides and its Relationship to Parmenides’ “The Way of Truth”. Journal of Liberal Arts and Humanities 3(7), July 2022:44-48. http://www.jlahnet.com
Bertomeu, J., Cheynel, E., Li, E., and Liang, Y. 2021. How Pervasive Is Earnings Management? Evidence from a Structural Model, Management Science 67 (8): 5145-5162. https://doi.org/10.1287/mnsc.2020.3717
Bertomeu, J., Vaysman, I. and Xue, W. 2021.Voluntary versus mandatory disclosure. Review of Accounting Studies 26, 658–692. https://doi.org/10.1007/s11142-020-09579-0
Billings, M., Cedergren, M., Dube, S. 2021. Does litigation change managers’ beliefs about the value of voluntarily disclosing bad news? Review of Accounting Studies 26: 1456 – 1491. https://doi.org/10.1007/s11142-021-09582-z
Bradshaw, M., Lock, B., Wang, X., and Zhou, D. 2021. Soft Information in the Financial Press and Analyst Revisions. The Accounting Review 96: 107–132. https://doi.org/10.2308/TAR-2018-0264
Byard, D., Darrough, M., and Suh, J. 2021. Re-examining the impact of mandatory IFRS adoption on IPO underpricing. Review of Accounting Studies 26 (4): 1344-1389. https://doi.org/10.1007/s11142-020-09576-3
Chen, T., Levy, H., Martin, X., and Shalev, R. 2021. Buying Products from Whom You Know: Personal Connections and Information Asymmetry in Supply Chain Relationships. Review of Accounting Studies 26: 1492-1531. https://doi.org/10.1007/s11142-020-09578-1
Dube, S., and Zhu, C. 2021. The disciplinary effect of social media: Evidence from firms’ responses to Glassdoor reviews. Journal of Accounting Research 59 (5): 1783–1825. https://doi.org/10.1111/1475-679X.12393
Geoffroy, R., and Lee, H. 2021. The Role of Academic Research in SEC Rulemaking: Evidence from Business Roundtable v. SEC. Journal of Accounting Research 59: 375–435.
https://onlinelibrary.wiley.com/doi/abs/10.1111/1475-679X.12358
Leone, A., Li, E., and Liu, M. 2021. On the SEC’s 2010 enforcement cooperation program. Journal of Accounting and Economics 71 (1): 101355. https://doi.org/10.1016/j.jacceco.2020.101355
Cain, C.A., Kolev, K.S. and McVay, S., 2020. Detecting opportunistic special items. Management Science 66 (5): 2099-2119. https://doi.org/10.1287/mnsc.2019.3285
Carmichael, D. 2020. Financial Statement Fraud by External Parties. The CPA Journal, April 2020. https://www.cpajournal.com/2020/04/06/financial-statement-fraud-by-external-parties/
Darrough, M., Huang, R. and Zhao, S., 2020. Spillover effects of fraud allegations and investor sentiment. Contemporary Accounting Research 37(2): 982-1014. https://doi.org/10.1111/1911-3846.12541
Hann, R., Kim, H., Wang, W., and Zheng, Y. 2020. Information Frictions and Productivity Dispersion: The Role of Financial Reporting Quality. The Accounting Review 95 (3): 223-250. https://doi.org/10.2308/accr-52658
Banker, R.D., Darrough, M., Li, S. and Threinen, L. 2019. The Value of Precontract Information About an Agent’s Ability in the Presence of Moral Hazard and Adverse Selection. Journal of Accounting Research 57 (5): 1201-1245. https://doi.org/10.1111/1475-679X.12290
Carmichael, D. 2019. New Revenue Recognition Guidance and the Potential for Fraud and Abuse. Are Companies and Auditors Ready? The CPA Journal, April 2019. https://www.cpajournal.com/2019/04/08/new-revenue-recognition-guidance-and-the-potential-for-fraud-and-abuse/
Darrough, M., and Deng, M. 2019. The Role of Accounting Information in Optimal Debt Contracts with Informed Creditors. The Accounting Review 94: 165–200. https://doi.org/10.2308/accr-52313
Darrough, M., Kim, H. and Zur, E., 2019. The impact of corporate welfare policy on firm-level productivity: Evidence from unemployment insurance. Journal of Business Ethics 159: 795-815. https://doi.org/10.1007/s10551-018-3817-2
Darrough, M., Lee, Y.G. and Oh, H.I. 2019. Classification shifting within non-recurring items. Asia-Pacific Journal of Accounting & Economics 26(3): 185-206. https://doi.org/10.1080/16081625.2017.1392877
Deng, M., Nan, L., and Wen, X. 2019. Information Quality, Debt Contracting, and Endogenous Project Outcome. Contemporary Accounting Research 36 (2): 732–757. https://doi.org/10.1111/1911-3846.12459
Hinson, L., J. Tucker, W. and Weng, D. 2019. The tradeoff between relevance and comparability in segment reporting. Journal of Accounting Literature 43(1): 70-86. https://doi.org/10.1016/j.acclit.2019.11.003
Kim, S., Kim, S. and S. Ryan, S. 2019. Economic consequences of the AOCI filter removal for advanced approaches banks. The Accounting Review 94 (6): 309–335. https://doi.org/10.2308/accr-52436
Kolev, K. S. 2019. Do Investors Perceive Marking-to-Model as Marking-to-Myth? Early Evidence from FAS 157 Disclosure. The Quarterly Journal of Finance 9 (2): https://www.worldscientific.com/doi/abs/10.1142/S2010139219500058
Kyung, H., Lee, H., and Marquardt, C. 2019. The effect of voluntary clawback adoption on non-GAAP reporting. Journal of Accounting and Economics 67 (1): 175–201. https://doi.org/10.1016/j.jacceco.2018.09.002
Green, T. C., Lock, B., and Jame, R. 2019. Executive Extraversion: Career and Firm Outcomes. The Accounting Review 94: 177–204. https://doi.org/10.2308/accr-52208
Park, J., Sani, J., Shroff, N. and White, H.. 2019. Disclosure Incentives When Competing Firms Have Common Ownership Journal of Accounting and Economics 67 (2-3): 387-415. https://doi.org/10.1016/j.jacceco.2019.02.001
Heinrichs, A., Park, J. and Soltes, E. 2019. Who Consumes Firm Disclosures? Evidence from Earnings Conference Calls. The Accounting Review 94 (3): 205-231. https://doi.org/10.2308/accr-52223