This study examines the impact of ERP systems on earnings management. We use the absolute value of discretionary accruals as a proxy for earnings management, comparing levels for 143 firms in 32 industry groups that implemented ERP systems between 1994 and 2003 to levels for a control group. We...

This study examines the association between corporate citizenship and earnings attributes. We examine four accounting-based earnings attributes, including persistence, predictability, smoothness, and accrual quality. Our sample consists of 652 public companies used to select the 100 Best...

We examine the affiliation performance and publication performance of 1991-1997 accounting Ph.D. graduates. We define affiliation performance as whether or not an individual is employed at a school with an accounting program ranked by Trieschmann et al. (Academy of Management Journal...

We rank accounting Ph.D. programs and accounting faculties based on downloads individuals' working papers posted to the Social Science Research Network (SSRN) receive.We retain 185 individuals included in Accounting Faculty Directory 2002-2003 (Hasselback, 2002) whose work has been most heavily...

We rank accounting Ph.D. programs and accounting faculties based on downloads individuals' working papers posted to the Social Science Research Network (SSRN) receive. We retain 185 individuals included in Accounting Faculty Directory 2002--2003 (Hasselback, 2002) whose work has been most...