PhD Program in Accounting

Selected Academic Publications by Our PhD Graduates

Accounting Review
Dikolli, Shane (with S. Kulp and K. Sedatole). 2009. “Transient institutional ownership and CEO contracting”, Accounting Review, 84 (3), 737-770.

Libby, Theresa (with A. Webb and S. Salterio). "The Balanced Scorecard: The Effects of Assurance and Process Accountability on Managerial Judgment", Accounting Review 79(4), 2004: 1075-94.

Zhang, Ping (with L. Thoman). "Pre-trial Settlement and Audit Value", Accounting Review, 1999: 473-91.

Journal of Accounting & Economics
Pittman, J. A. (with C. Lennox). 2009. “Auditing the auditors: Evidence on the recent reforms to the external monitoring of audit firms.” Journal of Accounting and Economics, forthcoming.

Pittman, J. A. (with O. Guedhami and W. Saffar). 2009. “Auditor choice in privatized firms: Empirical evidence on the role of state and foreign owners.” Journal of Accounting and Economics, forthcoming.

Dikolli, Shane (with I. Vaysman., “Information Technology, Organization Design, and the Choice of Transfer Pricing”, Journal of Accounting & Economics, 41 (1-2), 2006 : 201-234.

Fortin, Steve and Jeff Pittman. "Auditor choice and the cost of debt capital for newly public firms." Journal of Accounting and Economics 37, 2004: 113-136.

Journal of Accounting Research
Hilton, Andrew (with P. O’Brien). 2009. “Inco Ltd.: Market value, fair value, and management discretion.” Journal of Accounting Research, 47 (1), 179-211.

Pittman, Jeff (with O. Guedhami). "Ownership concentration in privatized firms: The role of disclosure standards, auditor choice, and auditing infrastructure." Journal of Accounting Research, 44 (5), 2006: 889-929.

Dikolli, Shane. "Agent Employment Horizons and the Contracting Demand for Forward-Looking Performance Measures", Journal of Accounting Research, 39(3), 2001: 467-480.

Contemporary Accounting Research
André, Paul (with B. Xu and M. Magnan). 2007. “The stock market valuation of R&D information in biotech Firms.” Contemporary Accounting Research, 24 (4), 1291-1318.

Paquette, Suzanne (with Jean Bédard and D. Coulombe). “Tax Incentives on Equity and Firms' Cost of Capital: Evidence from the Quebec Stock Savings Plan,” Contemporary Accounting Research, forthcoming.

Fortin, Steve and J. A. Pittman. 2007. “The role of auditor choice in debt pricing in private firms." Contemporary Accounting Research, 24 (3), 859-896.

McCracken, Susan (with M. Gibbins and S. Salterio). “The Chief Financial Officer’s Perspective on Auditor-Client Negotiations”, Contemporary Accounting Research, forthcoming.

Zhang, Ping. "The Impact of the Public's Expectations of Auditors on Audit Quality and Auditing Standards Compliance," Contemporary Accounting Research, forthcoming.

Dikolli, Shane (with W. Kinney and K. Sedatole). “Measuring Customer Relationship Value: The Role of Switching Cost,” Contemporary Accounting Research, 24 (1), 2007: 93-132.

Niu, Flora (with G. Richardson), “Are Securitizations in Substance Sales or Secured Borrowings? Capital-Market Evidence,” Contemporary Accounting Research 23 (4), 2006: 1105-1133.

Pittman, Jeffrey (with K. Klassen and M. Reed). "A Cross-National Comparison of R&D Expenditure Decisions: Financial Constraints and Tax Incentives", Contemporary Accounting Research, 21 (3), 2004: 639-684.

Mawani, Amin. “Cancellation of Executive Stock Options:Tax and Accounting Income Considerations”, Contemporary Accounting Research, 20 (3), 2003: 495-518.

Libby, Theresa and Robert Mathieu (with S. Robb). “Earnings Announcements and Information Asymmetry: An Intraday Analysis”, Contemporary Accounting Research 19(3), 2002: 449-272.

Mawani, Amin (with K. Klassen). 2000. “The impact of financial and tax reporting incentives on option grants to Canadian CEOs””, Contemporary Accounting Research, 17 (2), 227-262.

Zhang, Ping."A bargaining Model of Auditor Reporting," Contemporary Accounting Research, 16(1), 1999: 167-84

Accounting Organizations & Society
McCracken, Susan (with S. Salterio and M. Gibbins.) 2008. “Auditor-client management relationships and roles in negotiating financial reporting.” Accounting, Organizations and Society, 33 (4-5), 362-383.

Ping Zhang (with L. Ackert and B. Church). "Asset prices and informed traders’ abilities: Evidence from experimental asset markets ," Accounting, Organizations and Society, 29 (7), 2004: 609-626

Jeremias, John. "Cognitive Dissonance and Resistance to Change: The Influence of Commitment, Confirmation and Feedback on Judgement Usefulness of Accounting Systems", Accounting, Organizations and Society 26 (2), 2001: 141-160.

Libby, Theresa. "The Influence of Voice and Explanation on Performance in a Participative Budgeting Setting", Accounting, Organizations and Society, 24, 1999: 125-138.

Grads: please send corrections and updates to Tony Atkinson .

Alumni Publications