Selected Publications

Cetin, F. The real effects of accounting on innovation: evidence from ASC 606. Accounting Review.

Martin, Melissa, and O. Timmermans. Disclosure Costs of Relative Performance Evaluation. Management Science.

Armstrong, C., S. Glaeser, S. Park, and O. Timmermans. The Assignment of Intellectual Property Rights and Innovation. Journal of Accounting Research.

Bourveau, T., M. Breuer, J. Koenraadt, and R. Stoumbos. Public Company Auditing Around the Securities Exchange Act: Historical Lessons for ESG Assurance. Accounting Review. The Accounting Review 100(3): 107–138.

Nguyen, T.,  A. Raghunandan, and A. Scherf. How Does Judges' Personal Exposure to Financial Fraud Affect White-collar Sentencing? Journal of Accounting Research 63(2): 989-1029.

Raghunandan, A. Government Subsidies and Corporate Misconduct. Journal of Accounting Research 62(4): 1449-1496.

Raghunandan, A.  and T. Ruchti. The Impact of Information Frictions Within Regulators: Evidence From Workplace Safety Violations. Journal of Accounting Research 62(3): 1067-1120.

Scherf, A. How Do Online Conflict Disclosures Support Enforcement? Evidence from Personal Financial Disclosures and Public Corruption. The Accounting Review 99(4): 455-487.

Lins, K. V., L. Roth, H. Servaes, and A. Tamayo. Sexism, Culture, and Firm Value: Evidence from the Harvey Weinstein Scandal and the #MeToo Movement. Journal of Accounting Research 62(5): 1989-2035.

Bloomfield, M. J., M. Heinle, and O.Timmermans. Relative Performance Evaluation and Strategic Peer-harming Disclosures. Journal of Accounting Research 62(3): 877-933.

Timmermans, O. Cash Versus Share Payouts in Relative Performance Plans. The Accounting Review 99(6): 451-489.

Beaver, W.H., S.  Cascino, M. Correia, and M. F. McNichols Bankruptcy in Groups. Review of Accounting Studies 29(4): 3449-3496.

Matringe, N. and M. Power  Memories Lost: A History of Accounting Records as Forms of Projection. Accounting, Organizations and Society 122: 101514.

Aswani, J., A. Raghunandan, and S. Rajgopal Are Carbon Emissions Associated with Stock Returns?. Review of Finance 28(1): 75-106.

Dong, Q., A. Raghunandan, and S. Rajgopal When Do Firms Deliver on the Jobs They Promise in Return for State Aid?. Review of Accounting Studies 29(4): 3633-3678.

Amiraslani H., K.V. Lins, H. Servaes, and A. Tamayo. The Bond Market Benefits of Corporate Social Capital. Review of Accounting Studies 28: 412-462.

Abdalla, A.M., and J.M. Carabias. From Accounting to Economics: The Role of Aggregate Special Items in Gauging the State of the Economy. The Accounting Review 97 (1): 1-27.

Chen, C.W., M. Correia, and O. Urcan. Accounting for Leases and Corporate Investment. The Accounting Review 98 (3): 109-133.

Matringe, N., Early Inventory Management Practices in the Foreign Exchange Market: Insights From Sixteenth-Century Lyon. Economic History Review75 (3): 739-778.

Livdan, D., and A. Nezlobin. Incentivizing Irreversible Investment. The Accounting Review 97 (2): 349-371.

Nezlobin, A., R.G. Sloan, and J. Zha Giedt. Construct Validity in Accruals Quality Research. The Accounting Review 97 (5): 377-398.

Iselin, M., B. Johnson, J. Ott, and J. Raleigh. Protecting Wall Street or Main Street: SEC Monitoring and Enforcement of Retail-Owned Firms. Review of Accounting Studies. 

Palermo, T., M. Power, and S. Ashby. How Accounting Ends: Self-undermining Repetition in Accounting Life Cycles. Contemporary Accounting Research 39 (4): 2790-2824.

Martinez, D., D. Plueger, and T. Palermo. Accounting and the Territorialization of Markets: A Field Study of the Colorado Cannabis Market. Accounting. Organizations, and Society 102: 101351.

Raghunandan, A. and S. Rajgopal. Do ESG Funds Make Stakeholder-Friendly Investments? Review of Accounting Studies 27 (3): 822-863.

Feichter, C., F. Moers, and O. Timmermans. Relative Performance Evaluation and Competitive Aggressiveness. Journal of Accounting Research 60 (5): 1859-1913.

Avagyan, V., N. Camacho, W. Van der Stede and S. Stremersch. Financial Projections in Innovation Selection: The Role of Scenario Presentation, Expertise, and Risk. International Journal of Research in Marketing 39 (3): 907-926.

Cascino, S., M. Clatworthy, B. Garcia Osma, J. Gassen, and S. Imam. The Usefulness of Financial Accounting Information: Evidence from the Field. The Accounting Review 96 (6): 73-102.

Abdalla, A.M., J.M. Carabias, and P.N. Patatoukas. The Real-Time Macro Content of Corporate Financial Reports: A Dynamic Factor Model Approach. Journal of Monetary Economics 118: 260-280.

Cascino, S., A. Tamayo, and F. Vetter. Labor Market Effects of Spatial Licensing Requirements: Evidence from CPA Mobility. Journal of Accounting Research 59 (1): 111-161.

Eyring, H., P.J. Ferguson, and S. Koppers. Less Information, More Comparison, and Better Performance: Evidence from a Field Experiment. Journal of Accounting Research 59 (2): 657-711.

Livdan, D., and A. Nezlobin. Investment, Capital Stock, and Replacement Cost of Assets when Economic Depreciation is Non Geometric. Journal of Financial Economics 143 (3): 1444-1469.

Power, M. Modelling the Microfoundations of the Audit Society: Organizations and Audit Trails. Academy Of Management Review 46 (1): 6-32.

Raghunandan, A. Financial Misconduct and Employee Mistreatment: Evidence from Wage Theft. Review of Accounting Studies 26 (3): 867–905.

Eyring, H. Disclosing Physician Ratings: Performance Effects and the Dificulty of Altering Ratings Consensus. Journal of Accounting Research 58 (4): 1023-1067.

Hardy, C., S. Maguire, M. Power, and H. Tsoukas. Organizing Risk: Organization and Management Theory for the Risk Society. Academy of Management Annals 14 (2).

Barua, A., C. Lennox, and A. Raghunandan. Are Audit Fees Discounted in Initial Year Audit Engagements?. Journal of Accounting and Economics 69 (2-3).

Van der Stede, W.A., A. Wu, and S. Wu. An Empirical Analysis of Employee Responses to Bonuses and Penalties. The Accounting Review 95 (6): 395–412.

Beuselinck, C., S. Cascino, M. Deloof, and A. Vanstraelen. Earnings Management Within Multinational Companies. The Accounting Review 94 (4): 45-76.

Beaver, W.H., S. Cascino, M.M. Correia, and M.F. McNichols. Group Affiliation and Default Prediction Management Science 68 (8): 3559-3584.

Cascino, S., M.M. Correia, and A. Tamayo. Does Consumer Protection Enhance Disclosure Credibility in Reward Crowdfunding?. Journal of Accounting Research 57 (5): 1247-1302.

Mennicken, A., and W. Nelson Espeland. What’s New with Numbers? Sociological Approaches to the Study of Quantification.  45: 223-245.

Raffnsøe, S., A. Mennicken, P. Miller. The Foucault Effect in Organization Studies. Organization Studies 40 (2): 155-182.

Alon, A., A. Mennicken, and A. Samsonova-Taddei. Dynamics and Limits of Regulatory Privatization: Reorganizing Audit Oversight in Russia. 40 (8): 1217-1239.

Carabias, J.M. The Real-time Information Content of Macroeconomic News: Implications for Firm-level Earnings Expectations. Review of Accounting Studies 23 (1): 136–166.

Correia, M., J. Kang, and S. Richardson. Asset Volatility. Review of Accounting Studies 23 (1): 37–94.

Eyring, H., and V.G. Narayanan. Performance Effects of Setting a High Reference Point for Peer-Performance Comparison. Journal of Accounting Research 56 (2): 581-615.

Livdan, D., and A. Nezlobin. Accounting Rules, Equity Valuation, and Growth Options. Review of Accounting Studies 22 (3): 1122 - 1155.

Dutta, S., and A. Nezlobin. Dynamic Effects of Information Disclosure on Investment Efficiency. Journal of Accounting Research 55 (2): 329-369. 

Dutta, S., and A. Nezlobin. Information Disclosure, Firm Growth, and the Cost of Capital. Journal of Financial Economics 123 (2): 415-431. 

Arena, M., M. Arnaboldi, and T. Palermo. The Dynamics of (Dis)Integrated Risk Management: A Comparative Field Study. Accounting, Organizations and Society 62: 65-81. 

Palermo, T,. M. Power, and S. Ashby. Navigating Institutional Complexity: The Production of Risk Culture in the Financial Sector. Journal of Management Studies 54 (2): 154-181.

Lins, K.V., H. Servaes, and A. Tamayo. Social Capital, Trust and Firm Perfomance: The Value of Corporate Social Responsability During the Financial Crisis. Journal of Finance 72 (4): 1785-1824.