Research Publications & Books

Steven S. Crawford, Darren T. Roulstone, and Eric C. So  “Analyst Initiations of Coverage and Stock Return Synchronicity,” The Accounting Review, forthcoming

Emre Kilic, Gerald Lobo, T. Ranasinghe, and K. Sivaramakrishnan. The Impact of SFAS 133 on Income Smoothing by Banks through Loan Loss Provisions, The Accounting Review, forthcoming.

Nisan Langberg, Praveen Kumar, and K. Sivaramakrishnan. Voluntary Disclosures, Corporate Control, and Investment, Journal of Accounting Research, forthcoming.

Ramji Balakrishnan, Eva Labro, and K. Sivaramakrishnan. Product Costs as Decision Aids: An Analysis of Alternate Approaches, Accounting Horizons, forthcoming.

George Drymiotes and K. Sivaramakrishnan.  “Board Monitoring, Consulting, and Reward Structures,” Contemporary Accounting Research (Summer), Vol. 29, No. 2, 453-486.

Robert H. Parker, Stephen A. Zeff, and Malcolm Anderson.  Contributors to British Accountancy Profession: A Biographical Sourcebook, Institute of Chartered Accountants of Scotland.

Stephen A. Zeff , “The Evolution of the IASC into the IASB, and the Challenges It Faces,” The Accounting Review (May), Vol. 87, No. 3, 807-837.

Karen L. Sedatole, Dimitris Vettros, and Sally K. Widener.  “The Use of Management Control Mechanisms to Mitigate Moral Hazard in the Decision to Outsource,” Journal of Accounting Research (May),Vol. 50, No. 2, 553-592.

Brian K. Akins, Jeffrey Ng, and Rodrigo S. Verdi.  “Investor Competition over Information and the Pricing of Information Asymmetry,”  The Accounting Review (January), Vol. 87, No. 1, 35-58.
 
Lisa Koonce, Karen K. Nelson, and Catherine Shakespeare.  “Judging the Relevance of Fair Value for Financial Instruments,” The Accounting Review (November), Vol. 86, No. 6, 2075-2098.

Edward Xuejun Li, K. Ramesh, and Min Shen.  “The Role of Newswires in Screening and Disseminating Value-Relevant Information in Periodic SEC Reports,” The Accounting Review (March), Vol. 86, No. 2, 669-701.

Scott N. Bronson, Chris E. Hogan, Marilyn F. Johnson, and K. Ramesh.  “The Effect of Mandatory Changes in Audit Requirements Pursuant to the Sarbanes-Oxley Act on the Reliability of Preliminary Earnings Releases,” Journal of Accounting and Economics (February), Vol. 51, No. 1-2, 95-114.

Richard A. Price, Francisco Roman and Brian R. Rountree.  “The Impact of Governance Reform on Performance and Transparency,” Journal of Financial Economics (January), Vol. 99, No. 1, 76-96.
 
Qi Chen, Thomas Hemmer, and Yun Zhang.  “On the Optimal Use of Loose Monitoring in Agencies,” Review of Accounting Studies (June), Vol. 16, No. 2, 328-354.

Vaughn S. Radcliffe and Stephen A. Zeff.  “Accounting and Auditing Activities of the Ontario Securities Commission from the 1960s to 2008 – Part 2: The First Four Chief Accountants, 1986-1996,” Accounting Perspectives (June), Vol. 9, No. 2, 97-138.

Nisan Langberg and K. Sivaramakrishnan. “Voluntary Disclosures and Analyst Feedback,” Journal of Accounting Research (June), Vol. 48, No. 3, 603-645.

Julia D’Souza, K. Ramesh, and Min Shen.  “Disclosure of GAAP Line Items in Earnings Annuncements,” Review of Accounting Studies (March), Vol. 15, No. 1, 179-219.

Vaughn S. Radcliffe and and Stephen A. Zeff.  “Accounting and Auditing Activities of the Ontario Securities Commission from the 1960s to 2008 – Part 1: 1960s to 1985,” Accounting Perspectives (March), Vol. 9, No. 1, 29-53.

Thomas Hemmer.  “LEN CONgruity,” Journal of Management Accounting Research (March), Vol. 22, 175-185.

Stephen A. Zeff.  “The ICAEW’s Recommendations on Accounting Principles and Secrecy of Process,” Accounting and Business Research, International Accounting Policy Forum Issue, Vol. 40, No. 3, 279-285.

Julia D’Souza, K. Ramesh, and Min Shen.  “The Interdependence Between Institutional Investor Stock Ownership and Information Dissemination by Capital Market Data Aggregators,” The Accounting Review (January), Vol. 85, No. 1, 159-193.

Jennifer Grafton,  Anne Lillis, and Sally K. Widener. “The Role of Performance Measurement and Evaluation in Building Organizational Capabilities and Performance,” Accounting, Organizations and Society, Vol.35, 689-706.

D.G. Trow and Stephen A. Zeff.  Accounting Education and the Profession in New Zealand: Profiles of the Pioneering Academics and the Early University Accounting Departments 1900-1970.  New Zealand Institute of Chartered Accountants.
 
Shannon W. Anderson, Scott Baggett, and Sally K. Widener.  “The Impact of Service Operations Failures on Customer Satisfaction: Evidence on How the Source of Failures Affects What Matters to Customers,” Manufacturing and Service Operations Management (Winter), Vol. 11, No. 1, 52-69.

Kees Camfferman and Stephen A. Zeff.  “The Formation and Early Years of the Union Européenne des Experts Comptables Economiques et Financiers (UEC), 1951-1963,” Accounting, Business & Financial History (November), Vol. 19, No. 3.

Edward X. Li and K. Ramesh.  “Market Reaction Surrounding the Filing of Periodic SEC Reports,” The Accounting Review (July), Vol. 84, No. 4, 1171-1208.

Laurie Burney, Christine A. Henle, and Sally K. Widener.  “A Path Model Examining the Relations Among Strategic Performance Measurement System Characteristics, Organizational Justice, and Extra- and In-Role Performance,” Accounting, Organizations and Society (April/May), Vol. 34, No. 3/4, 305-321.

Tong Lu and K. Sivaramakrishnan.  “Mandatory Audit Firm Rotation: Fresh Look versus Poor Knowledge,” Journal of Accounting and Public Policy (March-April), Vol. 28, No. 2, 71-91.

Wayne R. Landsman, Karen K. Nelson, and Brian R. Rountree.  “Auditor Switches in the pre- and post-Enron Eras: Risk or Realignment?,” The Accounting Review (March), Vol. 84, No. 2, 531-558.

Stephen J. Choi, Karen K. Nelson, and A. C. Pritchard.  “The Screening Effect of the Private Securities Litigation Reform Act,” Journal of Empirical Legal Studies (March), Vol. 6, No. 1, 35-68.
 
Thomas Hemmer and Eva Labro.  “On the Optimal Relation between the Properties of Managerial and Financial Reporting Systems,” Journal of Accounting Research (December), Vol. 46, No. 5, 1209-1240.

Karen K. Nelson, Richard A. Price, and Brian R. Rountree.  “The Market Reaction to Arthur Andersen’s Role in the Enron Scandal: Loss of Reputation or Confounding Effects?,” Journal of Accounting and Economics (December), Vol. 46, No. 2-3, 279-293.

Frances Kennedy and Sally K. Widener.  “A Control Framework: Insights From Evidence on Lean Accounting,” Management Accounting Research (December), Vol. 19, No. 4, 301-323.

Brian R. Rountree, James P. Weston, and George Allayannis.  “Do Investors Value Smooth Performance?,” Journal of Financial Economics (December), Vol. 90, No. 3, 237-251.

Frank Gigler and Thomas Hemmer.  “On the Welfare Effects of Allowing Unlimited Renegotiation in Agency Relationships” Economic Theory (November), Vol. 37, No. 2, 243-265.

Nisan Langberg and K. Sivaramakrishnan.  “Voluntary Disclosures and Information Production by Analysts,” Journal of Accounting and Economics (September), Vol. 46, No. 1, 78-100.

Byunghwan Lee, John O’Brien, and K. Sivaramakrishnan.  “An Analysis of Financial Analysts’ Optimism in Long-term Growth Forecasts,” Journal of Behavioral Finance (July-September), Vol. 9, No. 3, 171-184.

Anand Gopal and K. Sivaramakrishnan. “On Vendor Preferences for Contract Types in Offshore Software Projects: The Case of Fixed Price vs. Time and Materials Contracts,” Information Systems Research (June), Vol. 19, No. 2, 202-220.

Sally K. Widener, Margaret Shackell, and Elizabeth A. Demers.  “The Juxtaposition of Social Surveillance Controls with Traditional Organizational Design Components,” Contemporary Accounting Research (Summer), Vol. 25, No. 2, 605-638.

Praveen Kumar and K. Sivaramakrishnan.  “Who Monitors the Monitor: The Effect of Board Independence on Executive Compensation and Firm Value,” Review of Financial Studies (May), Vol. 21, No. 3, 1371-1401.

Shannon W. Anderson, Lisa Klein Pearo, and Sally K. Widener.  “Drivers of Service Satisfaction: Linking Customer Satisfaction to the Service Concept and Customer Characteristics,” Journal of Service Research (May), Vol. 10, No. 4, 365- 381.

Lisa Bryant, Denise Jones, and Sally K. Widener.  “Market Valuation of Intangible Resources: The Use of Strategic Human Capital,” Advances in Management Accounting, Vol.17, 1-42.

Stephen A. Zeff.  “The Contribution of the Harvard Business School to Management Control, 1908-1980,” Journal of Management Accounting Research, Vol. 20 (supplement).
 
William H. Beaver, Maureen F. McNichols, and Karen K. Nelson.  “An Alternative Interpretation of the Discontinuity in Earnings Distributions,” Review of Accounting Studies (December), Vol. 12, No. 4, 525-556.

Marilyn F. Johnson, Karen K. Nelson, and A. C. Pritchard.  “Do the Merits Matter More?  The Impact of the Private Securities Litigation Reform Act,” Journal of Law, Economics, and Organization (October), Vol. 23, No. 3, 627-652.

Sally K. Widener.  “An Empirical Investigation of the Levers of Control Framework,” Accounting, Organizations and Society (October/November), Vol. 32, No. 7/8, 757-788.

Qi Chen, Thomas Hemmer, and Yun Zhang.  “On the Relation Between Conservativism in Accounting Standards and Incentives for Earnings Management,” Journal of Accounting Research. (June), Vol. 45, No. 3, 541-565.

Jennifer Blouin, Barbara Murray Grein, and Brian R. Rountree.  “An Analysis of Forced Auditor Change:  The Case of Former Arthur Andersen Clients,” The Accounting Review (May), Vol. 82, No. 3, 621-650.

Lynn Rees and K. Sivaramakrishnan.  “The Effect of Meeting or Beating Revenue Forecasts on the Association Between Quarterly Returns and Earnings Forecast Errors,” Contemporary Accounting Research (Spring), Vol. 24, No. 1, 259-290.

Laurie L. Burney and Sally K. Widener.  “Strategic Performance Measurement Systems, Job-Relevant Information and Managerial Behavioral Responses—Role Stress and Performance,”Behavioral Research in Accounting, Vol. 19, 43-69.

Kees Camfferman and Stephen A. ZeffFinancial Reporting and Global Capital Markets: A History of the International Accounting Standards Committee, 1973-2000 (Oxford: Oxford University Press).

Stephen A. Zeff.  “The SEC Rules Historical Cost Accounting: 1934 to the 1970s,” Accounting and Business Research, International Accounting Policy Forum Issue, 49-62.