Research

Publications

Regulatory Spillovers in Common Audit Markets, with Raphael Duguay and Andrew Sutherland, Management Science, forthcoming.

Why regulate private firm disclosure and auditing?, with Nemit Shroff. Invited paper for the ICAEW Information for Better Markets Conference. Accounting and Business Research, Vol. 47, Issue 5 (2017): 473-502.

Commercial Lending Concentration and Bank Expertise: Evidence from Borrower Financial Statements, with Philip Berger and Andrew Sutherland. Journal of Accounting and Economics, Vol. 64, Issues 2-3 (November 2017): 253-277.

Economic Growth and Financial Statement Verification, with Petro Lisowsky and Andrew Sutherland, Journal of Accounting Research, Vol. 55, Issue 4 (September 2017): 745-794. The supplemental appendix for this paper is available here.

Financial Statements as Monitoring Mechanisms: Evidence from Small Commercial Loans, with Andrew Sutherland, Journal of Accounting Research, Vol. 55, Issue 1 (March 2017): 197-233. The supplemental appendix for this paper is available here.

Knowledge, Compensation, and Firm Value: An Empirical Analysis of Firm Communication, with Feng Li, Venky Nagar, and Madhav Rajan, Journal of Accounting and Economics, 58 (August 2014): 96-116. The supplemental appendix and data used in this paper are available here.

A Measure of Competition Based on 10-K Filings, with Feng Li and Russell Lundholm, Journal of Accounting Research, 51 (May 2013): 399-436. The competition data used in this paper is available here.

The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. FirmsJournal of Accounting Research, 49 (May 2011): 457-506.

Other Publications

Book Review of: "Speech Analysis in Financial Markets," by William J. Mayew and Mohan Venkatachalam (2015). The Accounting Review, 90(1):395-398.

Working Papers

Measurement Matters: Financial Reporting and Productivity, with John Barrios and Petro Lisowsky, May 2019.

Investor Relations and the Flow of Information through Investor Networks, with Judson Caskey and Venky Nagar, February 2019.

Auditors are Known by the Companies They Keep, with Jonathan Cook, Zachary Kowaleski, Andrew Sutherland and Karla Zehms, February 2019.

The Silent Majority: Private U.S. Firms and Financial Reporting Choices, with Petro Lisowsky, April 2018.