Competitive Manuscript Award
Previous Award Recipients

 

2024
Press Release

Jen Choi

"Sales-Based CEO Incentive and Its Effect Across the Supply Chain"

Gurpal S. Sran
"Disclosing Labor Demand"

 


2023
Press Release


Rustam Zufarov
“Revealed Proprietary Information Disclosure”


2022
Press Release


Patrick J. Ferguson
“Do Managers Distinguish Between Effects of Luck and Effort on Employees’ Performance Outcomes? Evidence of Outcome Bias in a High-Stakes Field Setting”

Venkat R. Peddireddy
“Estimating Maintenance CapEx”


2021
Press Release

Suzie Noh

"The Effect of Financial Reporting on Strategic Investments: Evidence from Purchase Obligations."

Xin Zheng
"A Tale of Two Enforcement Venues: Determinants and Consequences of the SEC’s Choice of Enforcement Venue After the Dodd-Frank Act."


2020
Press Release

Delphine Samuels
"Government Procurement and Changes in Firm Transparency"

2019
Press Release

 
Ethan Rouen
“Rethinking Measurement of Pay Disparity and its Relation to Firm Performances.”

2018
Press Release


Mario Schabus
Do Director Networks Help Managers Plan and Forecast Better?”

Benjamin Yost
“Locked-in: The Effect of CEOs’ Capital Gains Taxes on Corporate Risk-Taking” 

2017
Press Release

Daniel Saavedra
"Renegotiation and the Choice of Covenants in Debt Contracts"

Yiwei Dou

"The Spillover Effect of Consolidating Securitization Entities on Small Business Lending"


2016
Press Release


Amanda M. Winn
"Partner Rotation and PCAOB Inspections: Effects on End-of-Term Audit Quality"


2015
Press Release

Youli Zou
"Strategic Entry Decisions, Accounting Signals, and Risk Management Disclosure"


2014
Press Release


Nemit Shroff 
"The Corporate Investment and Changes in GAAP"


2013
Press Release


Henry Friedman
"CEO-CFO Interactions and the Multipurpose Reporting System"


2012
Press Release


Urooj Khan
"Does Fair Value Accounting Contribute to Systemic Risk in the Banking Industry?"


2011
Press Release

Panos N. Patatoukas
"Customer-Base Concentration: Implications for Firm Performance and Capital Markets"


2010
Press Release

Lian Fen Lee
"Incentives to inflate reported cash from operations using classification and timing"


2009
Press Release

Jane M. Thayer
“Determinants of Investors’ Information Search: Credibility and Confirmation”


2008
Press Release

Pingyang Gao
"Disclosure Quality, Cost of Capital, and Investors’ Welfare"


2007
Sharon P. Katz, Harvard Universit
"Earnings Management and Conservatism: The Role of Private Equity Sponsors"


2006

Isabel Yanyan Wang, Michigan State University
"Understanding Private Earnings Guidance and Its Implications for Disclosure Regulation"


2005

Marc Picconi, Indiana University
"The Perils of Pensions: Does Pension Accounting Lead Investors and Analysts Astray?"


2004

Jacqueline S. Hammersley, University of Georgia
"Pattern Identification in Industry-specialist Auditors"

Edward J. Riedl, Harvard Business School
"An Examination of Long-lived Asset Impairment"


2003

Haidan Li, University of Iowa
"Employee Stock Options, Residual Income Valuation and Stock Price Reaction to SFAS 123 Footnote Disclosures"


2002

Susan D. Krische, University of Illinois at Urbana-Champaign
"Investors' Evaluations of Strategic Prior-Period Benchmark Disclosures in Earnings Announcements"


2001

Mark T. Bradshaw, Harvard Business School
"How Do Analysts Use Their Earnings Forecasts in Generating Stock Recommendations?"


2000

Nilabhra Bhattacharya, University of Utah
Dawn A. Matsumoto, Harvard University


1999

Debra L. Krolick, Washington University
"The Relevance of Financial Statement Information for Executive Performance Evaluation and Equity Valuation: Evidence From Choice of Bonus Plan Accounting Performance Measures"

Wayne B. Thomas, University of Utah
"A Test of the Market's (Mis)Pricing of Domestic and Foreign Earnings"


1998

Brian J. Bushee, Harvard University


1997

Benjamin C. Ayers, University of Georgia


1996

Christine A. Botosan, Washington University


1995

Mark S. Beasley
"An Empirical Analysis of the Relation Between Corporate Governance and Management Fraud"


1994

Steven R. Matsunaga
"The Effects of Financial Reporting Costs on the Use of Employee Stock Options"


1993

Mary E. Barth
"Fair Value Accounting: Evidence From Investment Securities and the Market Valuation of Banks"


1992

Eli Amir
"The Market Valuation of Accounting Information: The Case of Post-Retirement Benefits Other Than Pensions"


1991

James R. Frederickson
"Relative Performance Information: Effects of Common Uncertainty and Contract Type Agents' Effort Levels"


1990

Terry Shevlin
"The Valuation of R&D Firms with R&D Limited Partnerships"


1989

John R. M. Hand
"A Test of the Extended Functional Fixation Hypothesis"

Siva Swaminathan
"The Impact of SEC Mandated Segment Data on Price Variability and Divergence of Beliefs"


1988

John R. M. Hand
"Why Did Firms Undertake Debt-Equity Swaps?"


1987

Zoe-Vonna Palmrose
"A Critical Analysis of Auditor Litigation and Audit Service Quality"


1988

Terry Shevlin
"Taxes and Off-Balance Sheet Financing: Research and Development Limited Partnerships"


1986

G. Peter Wilson
"The Incremental Information Content of the Accrual and Funds Components of Earnings After Controlling for Earnings"


1985

Keith A. Shriver
"An Empirical Examination of the Measurement Error Inherent in the Producer Price Indexes and the Implications for the Financial Reporting of Changing Prices"


1984

Mark Zmijewski
"A Test of the Information Content of Financial Statements Beyond that Contained in Earnings Numbers"


1983

Chee W. Chow
"The Effects of Job Standard Tightness and Compensation Scheme on Performance: An Exploration of Linkages"


1982

Chee W. Chow
"The Impacts of Accounting Regulation on Bondholder and Shareholder Wealth: The Case of the Securities Act"


1981

James F. Sepe
"The Impact of the FASB's 1974 Proposal for General Price-Level Adjusted Financial Information Adjusted Financial Information on the Security Price Structure"


1980

Michael W. Maher
"The Impact of Regulation of Controls: Firms' Response to the Foreign Corrupt Practices Act"


1979

Robert M. Bowen
"Valuation of Earnings Components in the Electric Utility Industry"


1978

Jerold Zimmerman
"The Costs and Benefits of Cost Allocation"


1977

Sanjoy Basu
"The Effect of Earnings Yield on Assessments of the Association Between Annual Accounting Income Numbers and Security Prices"


1976

David C. Hayes
"The Contingency Theory of Managerial Accounting"

George Foster
"Quarterly Accounting Data: Time-Series Properties and Predictive-Ability Results"

Larry L. Lookabill
"Some Additional Evidence on the Time Series Properties of Accounting Earnings"


1975

Shyam Sunder
"Properties of Accounting Numbers Under Full Costing and Successful Efforts Costing in the Petroleum Industry"

George Foster
"Accounting Earnings and Stock Prices of Insurance Companies"

E. Daniel Smith
"The Effect of the Separation of Ownership From Control on Accounting Policy Decisions"


1974

Yoshihide Toba
"A General Theory of Evidence as the Conceptual Foundations in Auditing Theory"

Rick Elam
"The Effect of Lease Data on the Predictive Ability of Financial Ratios"


1973

A. Rashad Abdel-Khalik
"The Entropy Law, Accounting Data & Relevance to Decision Making"

Richard F. Kochanek
"Segmented Financial Disclosure by Diversified Firms and Security Prices"

Theodore J. Mock
"The Value of Budget Information"


1972

Thomas Hofstedt
"Some Behavioral Parameters Financial Analysis"

John Dickhaut
"Alternative Information Structures and Probability Revisions"


1971

A. Rashad Abdel-Khalik
"User Preference Ordering Value: A Model"

Theodore J. Mock
"Concepts of Information Value and Accounting"


1970

James C. McKeown
"An Empirical Test of a Model Proposed by Chambers"


1969

Russell Barefield
"A Model of Forecast Biasing Behavior"

James Winjum
"Accounting in its Age of Stagnation"


1968

Gerald Feltham
"The Value of Information"

Charles Tritschler
"Statistical Criteria for Asset Valuation by Specific Index"


1967

Daniel McDonald
"Feasibility Criteria for Accounting Measures"

1967

Abdellatif Khemakhen
"A Simulation of Management Decision Behavior: Fund and Income"


1967

William H. Beaver
"Alternative Accounting Measures and Predictors of Failure"


1966

George Benston
"Multiple Regression Analysis of Cost Behavior"