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ACCOUNTING REVIEW, ISSN 0001-4826, 09/2019, Volume 94, Issue 5, pp. 165 - 188
I examine how and why current-period performance shapes investors' evaluations of future-oriented disclosures. Three experiments provide evidence that a firm's... 
future plans | ATTRIBUTION BIAS | MANAGEMENT | SUCCESS | INFORMATION-CONTENT | CEO OVERCONFIDENCE | EARNINGS GUIDANCE | managerial optimism | CONFERENCE CALLS | SELF | past performance | POSITIVE EMOTIONS | BUSINESS, FINANCE | investor | INDUCED OPTIMISM | Performance evaluation | Investors | Financial performance | Disclosure | Managers
Journal Article
Accounting, Organizations and Society, ISSN 0361-3682, 10/2015, Volume 46, p. 115
  Anderson, Brown, Hodder, and Hopkins (ABHH, in press) provide experimental evidence that investors are better able to assess management stewardship and firm... 
Studies | Amortization | Financial statements | Investors | Fair value | Valuation methods | Business valuation
Journal Article
Accounting and Business Research, ISSN 0001-4788, 07/2014, Volume 44, Issue 4, p. 410
  We survey recent (mainly US) research on the effects of earnings presentation attributes on manager and user behavior. The literature we discuss relates to... 
Studies | Management accounting | Information processing | Earnings management | Information management | Disclosure | Decision analysis
Journal Article
Accounting, Organizations and Society, ISSN 0361-3682, 04/2016, Volume 50, p. 27
  Employees often perform tasks with multiple dimensions. In this study, we examine how employees' performance on multidimensional tasks differs under... 
Studies | Motivation | Feedback | Human performance | Compensation | Employees
Journal Article
Accounting, Organizations and Society, ISSN 0361-3682, 10/2015, Volume 46, pp. 115 - 118
Anderson, Brown, Hodder, and Hopkins (ABHH, in press) provide experimental evidence that investors are better able to assess management stewardship and firm... 
Measurement | Accounting | Analysis
Journal Article
Auditing, ISSN 0278-0380, 05/2012, Volume 31, Issue 2, pp. 151 - 166
We investigate whether corporate managers' reliance on internal auditors' recommendations in an operational setting is influenced by three recommendation... 
Competence | In-house | Outsourcing | Internal audit | Objectivity | competence | BUSINESS, FINANCE | DECISION | SOURCING ARRANGEMENTS | outsourcing | EXTERNAL AUDITORS | QUANTIFICATION | INFORMATION | PERSUASION | in-house | internal audit | objectivity | Psychological aspects | Practice | Research | Managers | Internal auditing | Auditors | Studies | In house | Internal auditors
Journal Article
Contemporary Accounting Research, ISSN 0823-9150, 07/2012, Volume 29, Issue 2, p. 432
Organizations routinely implement preventive controls (e.g., segregation of duties, physical control over assets, etc.) and detective controls (e.g.,... 
Studies | Motivation | Internal controls | Corporate objectives | Effects | Variance analysis
Journal Article
Accounting, Organizations and Society, ISSN 0361-3682, 11/2018, Volume 71, pp. 57 - 72
Investments that are classified as Level 2 within the fair value hierarchy account for approximately 92 percent of US banks' fair value assets. We report an... 
Audit adjustments | Management bias | PCAOB guidance | Fair value accounting | BUSINESS, FINANCE | JUDGMENT | DECISION | FREQUENCY | UNCERTAINTY | PROFESSIONAL SKEPTICISM | Securities | Business schools | Assets (Accounting)
Journal Article
Accounting, Organizations and Society, ISSN 0361-3682, 02/2017, Volume 57, pp. 52 - 72
U.S. GAAP and IFRS require full disclosure of the effects of an accounting change in the year the change is made, but not in future years. However, some... 
BUSINESS, FINANCE | IMPACT | DISCLOSURE | RECOGNITION | MARKET VALUATION | STOCK-PRICE | INVESTORS | PERFORMANCE | VALUE-RELEVANCE | ANALYSTS VALUATION JUDGMENTS | FINANCIAL-STATEMENT | Accounting | Business schools | Investor relations
Journal Article
Accounting and Business Research, ISSN 0001-4788, 07/2014, Volume 44, Issue 4, pp. 410 - 438
Journal Article
Accounting and business research, ISSN 0001-4788, 01/2014, Volume 44, Issue 4, pp. 410 - 443
We survey recent (mainly US) research on the effects of earnings presentation attributes on manager and user behavior. The literature we discuss relates to... 
Journal Article
ACCOUNTING HORIZONS, ISSN 0888-7993, 12/2019, Volume 33, Issue 4, pp. 119 - 143
This study investigates how formal control systems and the behavior of peers influence behavior in accounting settings with imperfect controls. We manipulate... 
controls | SKEPTICISM | COMPENSATION | ethics | MOTIVATION | BUSINESS, FINANCE | RELATIVE PERFORMANCE INFORMATION | norms | TAX COMPLIANCE | SYSTEMS | conformity | social norms | RECIPROCITY | SELECTION
Journal Article
Accounting, Organizations and Society, ISSN 0361-3682, 04/2016, Volume 50, pp. 27 - 40
Employees often perform tasks with multiple dimensions. In this study, we examine how employees' performance on multidimensional tasks differs under different... 
Controls | Incentives | Feedback | Multidimensional tasks | Compensation | Employee performance
Journal Article
Contemporary Accounting Research, ISSN 0823-9150, 06/2012, Volume 29, Issue 2, pp. 432 - 452
Organizations routinely implement preventive controls (e. g., segregation of duties, physical control over assets, etc.) and detective controls (e. g.,... 
HONESTY | BUSINESS, FINANCE | SYSTEMS | REWARDS | TRUST | INTRINSIC MOTIVATION
Journal Article
Contemporary accounting research, ISSN 0823-9150, 06/2012, Volume 29, Issue 2, pp. 432 - 452
Organizations routinely implement preventive controls (e.g., segregation of duties, physical control over assets, etc.) and detective controls (e.g.,... 
Journal Article
Contemporary Accounting Research, ISSN 0823-9150, 06/2012, Volume 29, Issue 2, pp. 432 - 452
Journal Article
11/2013, Volume 95, Issue 5
  Managing organizations means managing people, and people have powerful motivations that shape their beliefs and judgments. These motivations can lead to... 
Motivation | Decision making | Bias | Strategic planning | Balanced Scorecard
Magazine Article
01/2017, ISBN 1369437900
Firms dedicate large portions of financial disclosures to updating and discussing their strategy and plans for the future, and investors often evaluate those... 
Accounting | Psychology | Management
Dissertation
01/2016, ISBN 9781339973722
This thesis covers two critical months (April and May, 1862) during the Port Royal Experiment, which took place during the Civil War in the Sea Islands of... 
African American Studies | Black history | American history
Dissertation
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