Distinguished Contributions to Accounting Literature Award
Previous Award Recipients

2022 Award
Press Release


Real and Accrual-Based Earnings Management in the Pre-and Post-Sarbanes-Oxley Periods.
Daniel A. Cohen, Aiyesha Dey, and Thomas Z. Lys
The Accounting Review, May 2008, Volume 83, Issue 3, pp. 757–787.

Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting.
Dan S. Dhaliwal (1945-2016), Oliver Zhen Li, Albert Tsang, and Yong George Yang
The Accounting Review, January 2011, Volume 86, Issue 1, pp. 59-100.


2021 Award
Press Release

"Inside the ‘Black Box’ of Sell-Side Financial Analysts."
Lawrence D. Brown,  Andrew C. Call, Michael B. Clement, and Nathan Y. Sharp
Journal of Accounting Research, March 2015, Volume 53 No. 1, pp. 1-47.


2020 Award
Press Release

" Long Run Corporate Tax Avoidance."
Scott D. Dyreng, Michelle Hanlon, and Edward L. Maydew
The Accounting Review, January 2008, Volume 83 No. 1, pp. 61-82.


2019 Award

Press Release

"Performance matched discretionary accrual measures." 
S.P. Kothari, Andrew J. Leone, and Charles E. Wasley
Journal of Accounting and Economics, January 2005, Volume 39, No. 1, pp. 163-197


2018 Award

Press Release

"Annual report readability, current earnings, and earnings persistence." 
Feng Li
Journal of Accounting and Economics, August 2008, Volume 45, No. 2-3, pp. 221-247


and

"The Information Content of Forward-Looking Statements in Corporate Filings - A Naive Bayesian Machine Learning Approach." 

Feng Li
Journal of Accounting Research, December 2010, Volume 48, No. 5, pp. 1049-1102


2017 Award
Press Release

 

“What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure.”
Linda Smith Bamber, John (Xuefeng) Jiang, and Isabel Yanyan Wang The Accounting Review. July 2010, Vol. 85, No. 4. Pp. 1131-1162


2016 Award
Press Release

"Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequence."
Holger Daske, Luzi Hail, Christian Leuz, and Rodrigo S. Verdi 
Journal of Accounting Research. Vol. 46, Issue 5, December 2008, pp. 1085–1142


2015 Award
Press Release


"The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors."
Patricia M. Dechow and Ilia D. Dichev
The Accounting Review. March 2002, Vol. 77, No. s-1. Pp. 35-59


2014 Award 
Press Release

"Earnings management and investor protection: an international comparison
"
Christian Leuz, Dhananjay Nanda, and Peter D. Wysocki
Journal of Financial Economics. Volume 69, Issue 3, September 2003, Pages 505-527


2013 Award
Press Release

"Earnings Management Through Real Activities Manipulation
"
Sugata Roychowdhury
Journal of Accounting and Economics. Volume 42, Issue 3 (December 2006)
pp. 335-370


2012 Award
Press Release

"The Conservatism Principle and the Asymmetric Timeliness of Earnings"
Sudipta Basu
Journal of Accounting and Economics 1997


 

2011 Award 
Press Release

"Comprehensive Income Reporting and Analysts' Valuation Judgments"
D. Eric Hirst and Patrick E. Hopkins
Journal of Accounting Research Vol. 36, Studies on Enhancing the Financial Reporting Model (1998), pp. 47-75


 

2010 Award 
Press Release

"An empirical analysis of the relation between the board of director composition and financial statement fraud."
by Mark Beasley
The Accounting Review 71 (4): 443-465. 1996

"Causes and consequences of earnings manipulations: An analysis of firms subject to enforcement actions by the SEC."
by Patricia Dechow, Richard Sloan, and Amy Sweeney
Contemporary Accounting Research 13 (1): 1-36. 1996