Working Papers

  •  ACCOUNTING
  • “The Gender Pay Gap among Top Executives,” with Mark Anderson, Rong Huang, Jiangxia Liu

    “Firm-Level Evidence of the Longitudinal Effects of IT Use on Employment,” with Hilal Atasoy and Paul Pavlou

    “Implications of Accounting Practice for Conservatism Research,” with Sudipta Basu and Dmitri Byzalov),

    “Executive Compensation and R&D Intensity,” with Dmitri Byzalov and Chunwei Xian

    “Valuation and Compensation Coefficients on Earnings by Direction of Sales Change,” with Hsihui Chang and Iny Hwang

    “Relative Evaluation of Investment Fund Manager Performance,” with Janice Chen and Paul Klumpes

    “Impact of Banking Service Infrastructure Strategy on Performance,” with P. Chen, F. Liu, and C. Ou

    “Do Accounting Standards Matter For Firm Productivity? Evidence From Mandatory IFRS Adoption,” with Rong Huang and Yinghua Li

    “Market Reaction to Intangible Asset Value: Evidence on SG&A Expenditure,” with Rong Huang, Ram Natarajan, and Sha Zhao

    “The Value of Information about Agent’s Ability in the Presence of Adverse Selection,” with Shaopeng Li and Lucas Threinen

    “An Empirical Study of Chief Audit Executive Turnover,” with F. Liu, and C. Ou

    “Impact of Workforce Capital on the Performance of Information Technology Firms,” with F. Liu, C. Ou, and S. Wattal

    “Audit Pricing,” with Keval Amin and Seokyoung Lee

    “Strategic Group Analysis in the Public Accounting Industry,” with Keval Amin and Seokyoung Lee

    “Innovation Activities and Financial Performance,” with Mark Anderson, Dmitri Byzalov, Soonchul Hyun

    “The Impact of Demand Uncertainty on Outsourcing Decisions,” with Hilal Atasoy and Dmitri Byzalov

    “Asymmetric Cost Behavior and DEA Efficiency Scores,” with Hilal Atasoy, Dmitri Byzalov, and Shunlan Fang

    “IT Use, IT Skills, and Employment Opportunities of Workers,” with Hilal Atasoy and Paul Pavlou

    “Asymmetries in Cost-Volume-Profit Relation: Cost Stickiness and Conditional Conservatism,” with Sudipta Basu, and Dmitri Byzalov

    “Country-Level Factors and International Differences in Cost Behavior,” with Dmitri Byzalov and Lucas Threinen

    “Lagged Impact of Information Technology,” with Hsihui Chang and Yiching Kao

    “Audit Costing and Pricing,” with Hsihui Chang and Yiching Kao

    “Job Costing and Pricing,” with Hsihui Chang, Chin Ou, and Anne Wu

    “Separability and Substitutability Tests Using DEA,” with Hsihui Chang

    “Cost Behavior Models Analysts and Investors Use,” with Janice Chen and Han-Up Park

    “Real Cost Management and Loan Financing,” with Shunlan Fang

    “Asymmetric Behavior of Accruals,” with Shunlan Fang and Byunghoon Jin

    “Are Monitoring and Monetary Incentives Substitutes in a Retail Store?” with Shunlan Fang and Seok-Young Lee

    “Anomalous Financial Performance Ratios during Economic Slowdowns,” with Shunlan Fang and Mihir Mehta

    “Why Do Information Technology Firms Hold Large Cash Balances?” with Shunlan Fang and Daqun Zhang

    “CIO Turnover and Data Breach,” with Cecilia (Qian) Feng

    “CIO Compensation Following Sarbanes-Oxley Act,” with Cecilia (Qian) Feng and Paul Pavlou

    “CIO Educational Background, Strategic Positioning, and Investor Reaction,” with Cecilia (Qian) Feng and Paul Pavlou

    “Strategic Positioning and Asymmetric Cost Behavior,” with Renee Flasher and Daqun Zhang

    “Use of Data Envelopment Analysis for Incentive Regulation of Electricity Distribution Firms,” with Finn Forsund and Daqun Zhang

    “Manufacturing Capacity Utilization and SG&A Costs Behavior,” with Iny Hwang and Hyunjin Oh

    “Signaling Mechanisms and Survival of Service Providers in an Electronic Market,” with I. Hwang and S. Wattal

    “Short-Term Bonus for CEOs and Cost Stickiness,” with Byunghoon Jin and Mihir Mehta

    “Mutual Monitoring and Peer Pressure in Teamwork,” with Seok-Young Lee

    “An Empirical Examination of the Impacts from Termination of a Performance-Based Incentive Plan,” with Seok-Young Lee, Gordon S. Potter, and Dhinu Srinivasan

    “Principal-Agent Model of Organization Control Theory,” with Shaopeng Li and Lucas Threinen

    “A Field Study of Cost Stickiness at Activity Level,” with F. Liu

    “Impact of R&D Investment and Workforce Education on the Performance of Information Technology Firms,” with F. Liu, C. Ou, and S. Wattal

    “Measuring National Performance,” with Mihir Mehta and Kikyung Song

    “Differences in Cost Behavior in Upstream and Downstream Manufacturing Firms,” with Hyunjin Oh

    “Valuing Information Technology Projects using Real Options – Revisiting the Black Scholes Model,” with J. M. Plehn-Dujowich, O. Rytchkov, and S. Wattal

    “Employment and Well-being: The Role of Gender,” with Kikyung Song

    “Performance Scorecard for U.S. States,” with Kikyung Song

    “Profitability Ratio Analysis for Professional Service Firms,” with Eunyoung Whang

    “The Organizational Structure and Profitability of Professional Service Firms,” with Eunyoung Whang

    “Organizational Complexity and Executive Compensation: Evidence on the Compensation of University Presidents,” with Chunwei Xian

    “Pay-Performance Sensitivity and Investment Opportunities,” with Chunwei Xian

    “Bootstrapped DEA: Caveat Emptor,” with Ram Natarajan and Daqun Zhang

    “The Returns to Scale Assumption in Incentive Rate Regulation,” with Daqun Zhang

    “Cost Reduction Programs,” with Mark Anderson

    “Plans, Expectations and Cost Behavior,” with Hilal Atasoy and Julia Nasev

    “Target Setting and Performance,” with Hilal Atasoy and Luke Threinen

    “OLS versus LAD in Earnings Forecast Models,” with Sudipta Basu and Dmitri Byzalov

    “Competition in the Audit Market,” with Dmitri Byzalov and Seok-Young Lee

    “The Impact of Recapitalization on Bank Performance in Mexico,” with Shunlan Fang and Francisco Vargas

    “Differential Response to Downward Shocks in Demand: Moderating Role of Organizational Efficiency,” with Erica Harris and Lucas Threinen

    “Productivity of Public Accounting Firms,” with Rong Huang and Lucas Threinen

    “Differences in Effective Tax Rate for Firms Experiencing a Sales Decline,” with Josh Khavis and Pam Kuperstein

    “Perceptions of Organizational Justice and Performance of Audit Staff,” with Seok-Young Lee, S. Ryu and Eunbin Whang

    “Contrasting Perceptions of Audit Supervisors and Audit Staff,” with Seok-Young Lee, S. Ryu and Eunbin Whang

    “Public versus Private Information on Managerial Expertise & Pay-Performance Sensitivity,” with Shaopeng Li

    “Screening versus Sorting in a Principal-Agent Model with Moral Hazard and Adverse Selection,” with Shaopeng Li

    “Returns to Scale Tests Using DEA,” with Ram Natarajan

    “Cost Behavior Model Implicit in Individual Analyst’s Sales and Earnings Forecasts,” with Han-Up Park

    “Forecast Error due to Asymmetric Cost Behavior: Subsequent Analyst Forecasts, Earnings Surprise and Abnormal Returns,” with Han-Up Park

    “Information and Communication Technology and National Performance,” with Kikyung Song

    “Business Strategy, Cost Rigidity, and Variability of Earnings,” with Daqun Zhang

    “Effect of Incentive Regulation on Performance in the Electric Power Industry,” with Daqun Zhang

    “Activity Based Costing and Data Envelopment Analysis,” with Daqun Zhang

     

    • INFORMATION SYSTEMS

    “Implications of Accounting Practice for Conservatism Research,” with Sudipta Basu and Dmitri Byzalov), under review at the Accounting Review

    “Impact of Banking Service Infrastructure Strategy on Performance,” with P. Chen, F. Liu, and C. Ou

    “Impact of Workforce Capital on the Performance of Information Technology Firms,” with F. Liu, C. Ou, and S. Wattal

    “IT Use, IT Skills, and Employment Opportunities of Workers,” with Hilal Atasoy and Paul Pavlou

    “Why Do Information Technology Firms Hold Large Cash Balances?” with Shunlan Fang and Daqun Zhang

    “CIO Turnover and Data Breach,” with Cecilia (Qian) Feng

    “CIO Educational Background, Strategic Positioning, and Investor Reaction,” with Cecilia (Qian) Feng and Paul Pavlou

    “Does Information and Communication Technology Lead to the Well-Being of Nations?” with Kartik Ganju and Paul Pavlou

    “Signaling Mechanisms and Survival of Service Providers in an Electronic Market,” with I. Hwang and S. Wattal

    “Impact of R&D Investment and Workforce Education on the Performance of Information Technology Firms,” with F. Liu, C. Ou, and S. Wattal

    “Valuing Information Technology Projects using Real Options – Revisiting the Black Scholes Model” with J. M. Plehn-Dujowich, O. Rytchkov, and S. Wattal

     

    • OPERATIONS MANAGEMENT and MANAGEMENT SCIENCE

    “The Impact of Demand Uncertainty on Outsourcing Decisions,” with Hilal Atasoy and Dmitri Byzalov

    “Separability and Substitutability Tests Using DEA,” with Hsihui Chang

    “Improvement in efficiency under DEA-based incentive regulation of electric utilities in Brazil,” with Zhang, D., 2016

    “Estimation of the impact of contextual variables in stochastic frontier production function models using Data Envelopment Analysis: two-stage versus bootstrap approaches,” with Natarajan, R., and Zhang, D., 2015.

    “The Returns to Scale Assumption in Incentive Rate Regulation,” with Daqun Zhang
    “Returns to Scale Tests Using DEA,” with Ram Natarajan

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