Research at TiSEM

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Top Publications Research group: Accounting

TiSEM is pleased to announce these recent (2020-2023) publications in top journals.

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. 
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 Studies
Shang, R. Wang, A. & Zu, Y. (2023). Manager narcissism, target difficulty, and employee dysfunctional behavior. Contemporary Accounting Research
Zureich, J. (2023). The (un)controllability principle: The benefits of holding employees accountable for uncontrollable factors. Journal of Accounting Research, 61(2), 653-690.
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.
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), 139-162 
Sapra, H., Bertomeu, J. & Mahieux, L. (2023). Interplay between accounting and prudential regulation. The Accounting Review, 98(1), 29-53.
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.
Campbell, D. & Shang, R. (2022). Tone at the bottom: Measuring corporate misconduct risk from the text of employee reviews. Management Science, 68(9), 7034-7053
Breuer, M., & Schütt, H. (2021). Accounting for uncertainty: An application of Bayesian methods to accruals models. Review of Accounting Studies
Cardinaels, E. & Feichter, C. (2021). Forced rating systems from employee and supervisor perspectives. Journal of Accounting Research, 59(5), 1573-1607.
Pinnuck, M., Ranasinghe, A., Soderstrom, N., &  Zhou, J. (2021). Restatement of CSR reports: Frequency, magnitude, and determinants. Contemporary Accounting Research, 38(3), 2376-2416.
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.
Martens, T., & Sextroh, C. (2021). Analyst coverage overlaps and interfirm information spillovers. Journal of Accounting Research, 59(4), 1425-1480.
De Waegenaere, A., Sansing, R., & Wielhouwer, J.L. (2021). Tax loss carryovers in a competitive environment. Contemporary Accounting Research 38(1), 180-207.
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.
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.
Epure, M. & Guasch, M. (2020). Debt signalling and outside investors in early stage firms. Journal of Business Venturing, 35(2), 105929.
Shang, R., Abernethy, M., & Hung, C-Y. (2020). Group identity, performance transparency, and employee performance. The Accounting Review, 95(5), 373-397.