Research at TiSEM

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Top Publications Research group: Accounting

TiSEM is pleased to announce these recent (2019-2022) publications in top journals.

Burke, J., Towry, K.L., Young, D. & Zureich, J. (2022). Ambiguous sticks and carrots: the effect of contract framing and payoff ambiguity on employee effort. The Accounting Review. https://doi.org/10.2308/TAR-2021-0345 
Sapra, H., Bertomeu, J. & Mahieux, L. (2022). Interplay between accounting and prudential regulation. The Accounting Review.  https://doi.org/10.2308/TAR-2018-0705
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
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

Campbell, D. & Shang, R. (Accepted/In Press). Tone at the bottom: Measuring corporate misconduct risk from the text of employee reviews. Management Science. https://doi.org/10.1287/mnsc.2021.4211
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

Hassan, T. A., Hollander, S., van Lent, L. A. G. M., & Tahoun, A. (2019). Firm-level political risk: Measurement and effects. Quarterly Journal of Economics, 134(4), 2135-2202. https://doi.org/10.1093/qje/qjz021

Cardinaels, E., Hollander, S., & White, B. (2019). Automatic summarization of earnings releases: Attributes and effects on investors’ judgments. Review of Accounting Studies, 24(3), 860-890. https://doi.org/10.1007/s11142-019-9488-0