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Elite Accounting Publications

2021 (including forthcoming):

Acito, A., and M. Nessa. 2021. Law firms as tax planning service providers. The Accounting Review (forthcoming).

Bauer, A., X. Fang, and J. A. Pittman. 2021. The importance of IRS enforcement to stock price crash risk: The role of CEO characteristics. The Accounting Review (forthcoming).

Bills, K. L., C. Hayne, and S. E. Stein. 2021. Collaborating with competitors: How do small firm accounting association and networks successfully manage coopetitive tensions? Contemporary Accounting Research 38 (1): 545-585.

Black, D. E. and M. D. Vance. 2021. Do first impressions last? The impact of initial assessments and subsequent performance on promotion decisions. Management Science 67 (7): 3985-4642. 

Dai, X., F. Gao, L. Lisic, and I. Zhang. 2021. Corporate social performance and the managerial labor market. Review of Accounting Studies (forthcoming).

Chou, T.-K., J. A. Pittman, and Z. Zhuang. 2021. The importance of partner narcissism to  audit quality. The Accounting Review (forthcoming).

Chen, C., Y. Chen, J. A. Pittman, E. J. Podolski, and M. Veeraraghavan. 2021. Managerial mood and earnings forecast bias: Evidence from sunshine exposure. The Accounting Review (forthcoming).

Chen, Y., J. Huang, T. Li, and J. A. Pittman. 2021. It's a small world: The importance of social connections with auditors to mutual fund managers' portfolio decisions. Journal of Accounting Research (forthcoming).

Davidson, R. H. 2021. Who did it matters: Executive equity compensation and financial reporting fraud. Journal of Accounting and Economics (forthcoming).

Davidson, R. H., and C. Pirinsky. 2021. The deterrent effect of insider trading enforcement actions. The Accounting Review (forthcoming).

Hansen, J., L. Lisic, T. Seidel, and M. Wilkins. 2021. Audit committee accounting expertise and the mitigation of strategic auditor behavior. The Accounting Review 96 (4): 289-314.

He, Y., B. Li, Z. Liu, and J. A. Pittman. 2021. Does the threat of a PCAOB inspection mitigate U.S. institutional investors' home bias? Contemporary Accounting Research (forthcoming).

Fang, X., J. A. Pittman, and Y. Zhao. 2021. The importance of director external and internal social networks to stock price crash risk. Contemporary Accounting Research (forthcoming).

Johnson, B., L. Lisic, J. Moon, and M. Wang. 2021. SEC comment letters on Form S-4 and M&A accounting quality. Review of Accounting Studies (forthcoming).

Pittman, J. A., L. Wang, and D. Wu. 2021. Network analysis of audit partner rotation. Contemporary Accounting Research (forthcoming).

Tsui, D., and M. D. Vance. 2021. Sorting effects of broad-based equity compensation plans. Management Science (conditionally accepted).  

Tan, L., S. Ramalingegowda, and Y. Yu. 2021. Third-party consequences of changes in managerial fiduciary duties: The case of auditors’ going concern opinions. Management Science (forthcoming).

* Jeff Pittman’s most recent publications are included above since they include his affiliation with Virginia Tech.


Bauer, T. D., S. M. Hillison, M. E. Peecher, and B. Pomeroy. 2020. Revising audit plans to address fraud risk: A case of “Do as I advise, not as I do”? Contemporary Accounting Research 37 (4): 2558-2589.

Bens, D., S. Huang, L. Tan, and W. Wangsunwai. 2020. Contracting and reporting conservatism around a change in fiduciary duties. Contemporary Accounting Research 37 (4): 2472-2500.

Bills, K. L., M. Cobabe, J. A. Pittman, and S. E. Stein. 2020. To share or not to share: The importance of peer firm similarity to auditor choice. Accounting, Organizations and Society (May): 1-24.

Cunningham, L., B. Johnson, E. S. Johnson, and L. Lisic. 2020. The switch up: An examination of changes in earnings management after receiving SEC comment letters. Contemporary Accounting Research 37 (2): 917-944.

Davidson, R. H., A. Dey, and A. Smith. 2020. Executives’ legal records and the deterrent effect of corporate governance. Contemporary Accounting Research 37 (3): 1444-1474.

De Simone, L., J. Huang, and L. Krull. 2020. R&D and the rising foreign profitability of U.S. multinational corporations. The Accounting Review 95 (3): 177-204.

Huang, J., L. Krull, and R. Ziedonis. 2020. R&D investments and tax incentives: The role of intra-firm cross-border collaboration. Contemporary Accounting Research 37 (4): 2523-2557.

Huang, J., S. Matsunaga, and Z. J. Wang. 2020. The role of pension business benefits in institutional block ownership and corporate governance. Contemporary Accounting Research 37 (4): 1959-1989.


Acito, A., J. Burks, and W. B. Johnson. 2019. The materiality of accounting errors: Evidence from SEC comment letters. Contemporary Accounting Research 36 (2): 839-868.

Bhattacharjee, S., K. Moreno, and N. S. Wright. 2019. The impact of benchmark set composition on auditors’ level 3 fair value judgments. The Accounting Review 94 (6): 91-108.

Bova, F., and M. Vance. 2019. Uncertainty avoidance and the timing of employee stock option exercise. Journal of International Business Studies 50 (5): 740-757.

Christensen, T. E., H. Pei, S. R. Pierce, and L. Tan. 2019. Non-GAAP reporting following debt covenant violations. Review of Accounting Studies 24 (2): 629-664.

Cunningham, L., C. Li, S. E. Stein, and N. S. Wright. 2019. What’s in a name? Initial evidence of U.S. audit partner identification using difference-in-differences analyses. The Accounting Review 94 (5): 139-163.

Cassell, C., L. Cunningham, and L. Lisic. 2019. The readability of company responses to SEC comment letters and SEC 10-K filing review outcomes. Review of Accounting Studies 24 (4): 1252-1276.

Davidson, R. H., A. Dey, and A. Smith. 2019. CEO materialism and corporate social responsibility. The Accounting Review 94 (1): 101-126.

Davidson, R. H., and C. Pirinsky. 2019. Attitudes toward noncompliance and the demand for external financing. Journal of Financial and Quantitative Analysis 54 (2): 967-991.

Hayne, C., and M. Vance. 2019. Information intermediary or de facto standard setter? Field evidence on the indirect and direct influence of proxy advisors. Journal of Accounting Research 57 (4): 969-1011.

Lisic, L., L. Myers, R. Pawlewicz, and T. Seidel. 2019. Do accounting firm consulting revenues affect audit quality? Evidence from the pre- and post-SOX eras. Contemporary Accounting Research 36 (2): 1028-1054.

Lisic, L., L. Myers, T. Seidel, and J. Zhou. 2019. Does audit committee accounting expertise help to promote audit quality? Evidence from auditor reporting of internal control weaknesses. Contemporary Accounting Research 36 (4): 2521-2553.


Acito, A., C. E. Hogan, and R. D. Mergenthaler. 2018. The effects of PCAOB inspections on auditor-client relationships. The Accounting Review 93 (2): 1-35.

Bhattacharjee, S., and J. O. Brown. 2018. The impact of management alumni affiliation and persuasion tactics on auditors’ internal control judgments. The Accounting Review 93 (2): 97-115.

Bills, K. L., C. Hayne, and S. E. Stein. 2018. A field study on small accounting firm membership in associations and networks: Implications for audit quality. The Accounting Review 93 (5): 73-96.

Bushman, R., R. H. Davidson, A. Dey, and A. Smith. 2018. Bank CEO materialism: Risk controls, culture and tail risk. Journal of Accounting and Economics 65 (1): 191-220.

Huang, J. 2018. Foreign earnings management of US multinational companies: The role of decision rights. Journal of International Business Studies 49 (5): 552-574.

Wright, N. S., and S. Bhattacharjee. 2018. Auditors’ use of formal advice from internal firm subject matter experts: The impact of advice quality and advice awareness on auditors’ judgments. Contemporary Accounting Research 35 (2): 980-1003.


Robert Davidson (Photo credit: Shawn Sprouse. Illustration used with permission from Routledge/Taylor & Francis Books Inc.)
Sarah Stein named Deloitte Foundation Faculty Fellow of Accounting and Information Systems.
Jeffrey Pittman, Visiting Professor

Steve Sheetz, Accut; composite with XBRL code

France Bélanger researches digital privacy issues.

Steve Sheetz, Accut; composite with XBRL code

Steve Sheets researches XBRL