Research at TiSEM

Get inspired by Economics and Business

Check out the research special of New Scientist magazine

Top Publications Research group: Accounting

TiSEM is pleased to announce these recent (2020-2024) publications in top journals.

de Haan, E., Lawrence, A. & Litjens, R. (Accepted/In Press). Measuring investor attention using Google Search. Management Science.
Maussen, S., Cardinaels, E. & Hoozee, S. (2024). Costing system design and honesty in managerial reporting: An experimental examination of multi-agent budget and capacity reporting. Accounting, Organizations and Society, 112, 101541. https://doi.org/10.1016/j.aos.2024.101541
Cardinaels, E., Maas, V. & Kramer, S. (Accepted/In Press). Navigating through the noise: The effect of color-coded performance feedback on decision making. Contemporary Accounting Research.
Dierynck, B., Kadous, K. & Peters, C. P. H. (Accepted/In Press). Learning in the auditing profession: A framework and future directions’. Accounting, Organizations and Society.
Easton, P., Kapons, M., Monahan, S. Schütt, H. & Weisbrod, E.H. (Accepted/In Press). Forecasting earnings using k-nearest neighbor classification. The Accounting Review.
De Meyst, K., Cardinaels, E. & van den Abbeele, A. (2023). CSR disclosures in buyer-seller markets: The impact of assurance of CSR disclosures and incentives for CSR investments. Accounting, Organizations and Society. 101498. https://doi.org/10.1016/j.aos.2023.101498 
Bruehne, A., Jacob, M. & Schütt, H. (Accepted/In Press). Technological changes and countries' tax policy design: Evidence from anti-tax avoidance rules. Management Science
Hassan, T.A., Hollander, S., van Lent, L., Schwedeler, M. & Tahoun, A. (2023). Firm-level exposure to epidemic diseases: COVID-19, SARS, and H1N1. The Review of Financial Studieshttps://doi.org/10.1093/rfs/hhad044
Shang, R. Wang, A. & Zu, Y. (2023). Manager narcissism, target difficulty, and employee dysfunctional behavior. Contemporary Accounting Researchhttps://doi.org/10.1111/1911-3846.12864
Zureich, J. (2023). The (un)controllability principle: The benefits of holding employees accountable for uncontrollable factors. Journal of Accounting Research, 61(2), 653-690. https://doi.org/10.1111/1475-679X.12467
Mahieux, L. (Accepted / In Press). Fair value accounting, illiquid assets, and financial stability. Management Science.
Mahieux, L., Sapra, H. & Zhang, G. (2023). CECL: Timely loan loss provisioning and bank regulation. Journal of Accounting Research, 61(1), 3-46. https://doi.org/10.1111/1475-679X.12463
Burke, J., Towry, K.L., Young, D. & Zureich, J. (2023). Ambiguous sticks and carrots: the effect of contract framing and payoff ambiguity on employee effort. The Accounting Review, 98(1), 139-162https://doi.org/10.2308/TAR-2021-0345 
Sapra, H., Bertomeu, J. & Mahieux, L. (2023). Interplay between accounting and prudential regulation. The Accounting Review, 98(1), 29-53.  https://doi.org/10.2308/TAR-2018-0705
Hassan, T.A., Hollander, S., van Lent, L.A.G.M. & Tahoun, A. (Accepted/In Press). The global impact of Brexit uncertainty. Journal of Finance.
Schuhmacher, K., Towry, K.L., & Zureich, J. (2022). Leading by example in socially driven organizations: The effect of transparent leader compensation contracts on following. The Accounting Review, 97(3), 373-393. https://doi.org/10.2308/TAR-2019-0227
Campbell, D. & Shang, R. (2022). Tone at the bottom: Measuring corporate misconduct risk from the text of employee reviews. Management Science, 68(9), 7034-7053https://doi.org/10.1287/mnsc.2021.4211
Breuer, M., & Schütt, H. (2021). Accounting for uncertainty: An application of Bayesian methods to accruals models. Review of Accounting Studieshttps://doi.org/10.1007/s11142-021-09654-0
Cardinaels, E. & Feichter, C. (2021). Forced rating systems from employee and supervisor perspectives. Journal of Accounting Research, 59(5), 1573-1607. https://doi.org/10.1111/1475-679X.12388
Pinnuck, M., Ranasinghe, A., Soderstrom, N., &  Zhou, J. (2021). Restatement of CSR reports: Frequency, magnitude, and determinants. Contemporary Accounting Research, 38(3), 2376-2416. https://doi.org/10.1111/1911-3846.12666
Friedman, H.L., & Mahieux, L (2021). How is the audit market affected by characteristics of the non-audit services market? Journal of Accounting Research, 59(3), 959-1020. https://doi.org/10.1111/1475-679X.12347
Martens, T., & Sextroh, C. (2021). Analyst coverage overlaps and interfirm information spillovers. Journal of Accounting Research, 59(4), 1425-1480.  https://doi.org/10.1111/1475-679X.12391
De Waegenaere, A., Sansing, R., & Wielhouwer, J.L. (2021). Tax loss carryovers in a competitive environment. Contemporary Accounting Research 38(1), 180-207. https://doi.org/10.1111/1911-3846.12627
Grabner, I., Künneke, J. & Moers, F. (2020). How calibration committees can mitigate performance evaluation bias: An analysis of implicit incentives. The Accounting Review, 95(6), 213-233. https://doi.org/10.2308/tar-2016-0662
Bischof, J., Daske, H., & Sextroh, C.J. (2020). Why do politicians intervene in accounting regulation? The role of ideology and special interests. Journal of Accounting Research 58(3), 589-642.  https://doi.org/10.1111/1475-679X.12300
Epure, M. & Guasch, M. (2020). Debt signalling and outside investors in early stage firms. Journal of Business Venturing, 35(2), 105929. https://doi.org/10.1016/j.jbusvent.2019.02.002
Shang, R., Abernethy, M., & Hung, C-Y. (2020). Group identity, performance transparency, and employee performance. The Accounting Review, 95(5), 373-397. https://doi.org/10.2308/accr-52652