Audit Regulation for Financially Constrained Firms, with Negin Attar-Niggemann and Felix Niggemann, 2026
Effects of Revealing Client Names in PCAOB Inspection Reports on Private Litigation, Audit Effort, and Auditor Conservatism, with Negin Attar-Niggemann and Felix Niggemann, 2026
Effects of Information Acquisition Costs on Corporate Investment and Surplus, with Hyun Hwang and Eunhee Kim, 2026
Effects of PCAOB Inspections on Audit Quality, with Aysa Dordzhieva, 2023
Valuation and Communication: Two Conflicting Roles of Stock Price, with Robert Bloomfield, Nicholas Seybert, and Michael Williamson
Macroeconomic Implications of Accounting Standards, with Hyun Hwang and Eunhee Kim, Journal of Accounting and Economics, Forthcoming
Financial Climate-Risk Measurement, Impact Funds, and Green Transitions, with Lucas Mahieux, Journal of Accounting Research 64 (2026), 1867-1903.
What Role do Boards Play in Companies with Visionary CEOs?, with Xu Jiang, Journal of Accounting Research 62 (2024), 981-1005.
Accounting Conservatism and Managerial Information Acquisition, with Christian Laux, Journal of Accounting and Economics 77 (2024), 101630.
Early-Warning Signals and Risk-Shifting Incentives, with Ronghuo Zheng, The Accounting Review 98 (2023), 273-288.
Signaling Private Information via Accounting System Design, with Aysa Dordzhieva and Ronghuo Zheng, Journal of Accounting and Economics 74 (2022), 101494.
Managerial Optimism and Debt Covenants, with Jakob Infuehr, Journal of Accounting Research 60 (2022), 353-371.
Debt Covenants and Accounting Manipulation, The Accounting Review 97 (2022), 293–314.
Conservative Accounting, Audit Quality, and Litigation, with Sebastian Kronenberger, Management Science 68 (2022), 2349-2362.
Effects of Accounting Conservatism on Investment Efficiency and Innovation, with Korok Ray, Journal of Accounting and Economics 70 (2020), 101319.
Accounting Standards, Regulatory Enforcement, and Innovation, with Phillip Stocken, Journal of Accounting and Economics 65 (2018), 221-236.
Supporting and Assessing Agents, Journal of Accounting Research 55 (2017), 995-1016.
Insider versus Outsider CEOs, Executive Compensation, and Accounting Manipulation, with Prasart Jongjaroenkamol, Journal of Accounting and Economics 63 (2017), 253–261.
Corporate Governance, Accounting Conservatism, and Manipulation, with Judson Caskey, Management Science 63 (2017), 424-437.
Executive Pay, Innovation, and Risk-Taking, Journal of Economics & Management Strategy 24 (2015), 275-305.
Pay Convexity, Earnings Manipulation, and Project Continuation, The Accounting Review 89 (2014), 2233-2259.
Corporate Governance, Board Oversight, and CEO Turnover, Foundations and Trends in Accounting 8 (2014), 1-73.
Managerial Reporting, Overoptimism, and Litigation Risk, with Phillip Stocken, Journal of Accounting and Economics 53 (2012), 577-591.
Stock Option Vesting Conditions, CEO Turnover, and Myopic Investment, Journal of Financial Economics 106 (2012), 513-526.
Board Independence, Executive Pay, and the Adoption of Pet Projects, with Brian Mittendorf, Contemporary Accounting Research 28 (2011), 1467-1483.
Effects of Litigation Risk on Board Oversight and CEO Incentive Pay, Management Science 56 (2010), 938-948.
On the Benefits of Allowing CEOs to Time Their Stock Option Exercises, RAND Journal of Economics 41 (2010), 118-138.
Auditor Liability and Client Acceptance Decisions, with Paul Newman, The Accounting Review 85 (2010), 261-285.
Board Committees, CEO Compensation, and Earnings Management, with Christian Laux, The Accounting Review 84 (2009), 869-891.
Board Independence and CEO Turnover, Journal of Accounting Research 46 (2008), 137-171.
On the Value of Influence Activities for Capital Budgeting, Journal of Economic Behavior & Organization 65 (2008), 625-635.
The Ignored Performance Measure, Journal of Economics & Management Strategy 15 (2006), 707-733.
Performance Measurement and Information Production, with Christian Laux, Journal of Institutional and Theoretical Economics JITE 162 (2006), 412-423.