Research


PUBLISHED PAPERS:

Measuring Innovation and Navigating its Unique Information Issues: A Review of the Accounting Literature on Innovation, with Mark Lang.
Journal of Accounting and Economics
SSRN

Measuring Firm Exposure to Government Agencies, with Daphne Armstrong and Jeff Hoopes.
Journal of Accounting and Economics
SSRN

The Effect of Patent Disclosure Quality on Innovation, with Travis Dyer, Mark Lang, and Caroline Sprecher.
Journal of Accounting and Economics
SSRN

Tax Competition and Employment, with Marcel Olbert and Ann-Catherin Werner.
The Accounting Review
SSRN

Private Information Acquisition via Freedom of Information Act Requests, with Bryce Schonberger, Charles Wasley, and Jason Xiao.
The Accounting Review
SSRN

Proximity and the Management of Innovation, with Chloe Glaeser and Eva Labro.
Management Science
SSRN

Public Firm Presence, Financial Reporting, and the Decline of U.S. Manufacturing, with James Omartian.
Journal of Accounting Research
SSRN

Contracting with Controllable Risk, with Christopher Armstrong and Sterling Huang.
The Accounting Review
SSRN

Deterrent Disclosure, with Wayne Landsman.
The Accounting Review
SSRN

Discretionary Disclosure and Manager Horizon: Evidence from Patenting, with Jeremy Michels and Robert Verrecchia.
Review of Accounting Studies
SSRN

Accounting Quality and the Transmission of Monetary Policy, with Christopher Armstrong and John Kepler.
Journal of Accounting and Economics
SSRN

Strategic Reactions in Corporate Tax Planning, with Christopher Armstrong and John Kepler.
Journal of Accounting and Economics
SSRN

The Economics of Managerial Taxes and Corporate Risk-Taking, with Christopher Armstrong, Sterling Huang, and Daniel Taylor.
The Accounting Review
SSRN

The Effects of Proprietary Information on Corporate Disclosure and Transparency: Evidence From Trade Secrets.
Journal of Accounting and Economics
SSRN

Identification and Generalizability in Accounting Research: A Discussion of Christensen, Floyd, Liu, and Maffett (2017), with Wayne Guay.
Journal of Accounting and Economics
SSRN

 

WORKING PAPERS:

Does Tax Complexity Discourage Entrepreneurship?, with Daphne Armstrong.
Revising for resubmission at Journal of Accounting and Economics.
SSRN

The Assignment of Intellectual Property Rights and Innovation, with Christopher Armstrong and Stella Park.
Revising for resubmission at Journal of Accounting Research.
SSRN

Misreporting of Mandatory ESG Disclosures: Evidence from Gender Pay Gap Information, with McKenna Bailer, James Omartian, and Aneesh Raghunandan.
Revising for resubmission at Management Science.
SSRN

Freedom of Speech and Employee Disclosure, with Jens Böke, Brigham Brau, and Junyoung Jeong.
SSRN

Is Innovating Risky? The Effects of R&D on Idiosyncratic and Systematic Firm Risk, with Jaeho Yoo.
SSRN

Artificial Intelligence and White-Collar Work: Evidence from the Accounting Profession, with Jens Böke, Daniela De la Parra, and John Gallemore.
SSRN

Opening the Black Box of Corporate R&D, with Stephen Glaeser, Mark Lang, James Omartian, and Angie Pae.
SSRN