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Richard D. Mergenthaler

University of Iowa

19

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688

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GAAP Restrictions and Voluntary Disclosure

2019
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The Effects of PCAOB Inspections on Auditor-Client Relationships

2018 The Accounting Review
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An Examination of the Relative Abilities of Earnings and Cash Flows to ExplainReturns and Market Values

2018
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Financial Statement Comparability and the Efficiency of Acquisition Decisions

2018 Contemporary Accounting Research
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Principles-Based Standards and Earnings Attributes

2017 Management Science
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Interpretive Guidance and Financial Reporting Costs: Evidence from Audit Fees

2017 Social Science Research Network
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Explaining Rules-Based Characteristics in U.S. GAAP: Theories and Evidence

2016 Journal of Accounting Research
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The Effect of Governance Reforms on Financial Reporting Fraud

2016
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Discontinuities and Earnings Management: Evidence from Restatements Related to Securities Litigation

2013 Contemporary Accounting Research
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Investor Sentiment and Pro Forma Earnings Disclosures

2012 Journal of Accounting Research
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Citations (122)