Unlike Financial Accounting, Managerial Accounting, Tax Accounting and Auditing, Accounting Information Systems as an academic discipline is not currently focused on training students to enter a discrete professional field. This lack of focus is not demand-driven as an increasingly dire need...

We investigate whether banks rely on the information content in equity analysts' annual earnings forecasts when assessing the risk of potential borrowers. While a long literature finds that analysts provide useful information to market participants, it is not clear that banks, which have access...

This paper investigates the role of the business press in creating and disseminating information around earnings announcements by examining different motivations of trading volume. We find that press coverage is positively associated with trading activity motivated by differential interpretation...

This paper makes two novel contributions to ranking accounting research programs constructed from publication counts in top journals (AOS, Auditing, BRIA, CAR, JAE, JAR, JATA, JIS, JMAR, RAST, and TAR). In contrast to previous studies, we recognize the mobility of intellectual assets tied to the...

We study the use of residual income (RI) valuation methods by U.S. sell-side equity analysts, particularly as compared to DCF. We document that RI valuations are rare — just 1/16th as common as DCF — and that different RI and DCF valuations are not infrequently provided by the same analyst...

We provide evidence of a non-intuitive link between equity analysts and bank loans. We hypothesize and find that the precision of the private information in sell-side equity analysts' earnings forecasts is associated with price and non-price characteristics of private debt. Using a measure of...

We study the interplay between information acquisition and information integration by examining two aspects of information integration—information interpretation and information updating. Using EDGAR search volume following 10-K/10-Q filing dates as a proxy for information acquisition, we find...

As accounting increasingly embraces automation and data analytics, proficient skill assessment remains a challenge. We introduce an automated tool that streamlines the evaluation of Alteryx workflows. Utilizing the design science methodology, our tool effectively executes and compares Alteryx...

We investigate whether managers cater to different incentives of shareholders and debtholders by choosing priorities among alternative earnings targets. Building upon an economic intuition that managers selectively allocate resources to meet the needs of a dominant stakeholder class, we posit...

We examine managers’ responses to the divergent emphases of debtholders and shareholders as evidenced in analyst-based benchmark beating behavior. Using both levels and changes in the composition of debt and equity, we find that firms with high debt-to-equity intensity are less likely to meet...