Accounting Research Activities

The Gabelli School of Business accounting and taxation faculty consistently share their research with the wider community by publishing in high-quality academic journals and books and participating in industry conferences. The listing below is a sample of the accounting area's recent research activities.

  • Grace Lee, Mark Kohlbeck, Brian Mayhew, and Jesus Salas, “Do Related Party Transactions Affect Family Firm Valuations?,” Journal of Business Finance and Accounting (2023)

    Shane Dikolli, Mary Margaret Frank, Zhe (Michael) Guo, and Luann J. Lynch, “ESG Mutual Fund Voting on Executive Compensation Shareholder Proposals,” Journal of Management Accounting Research (2023)

    Emma Peng and William Smith III, “Politics, Integration of ESG in CEO Compensation, and Firm Credit Ratings,” Studies in Economics and Finance (2023)

    Rong Huang,  Xintian Li, and Yuan Xie, “Does CDS Market Price Intangible Asset Value? Evidence from SG&A Expenditures,” Review of Quantitative Finance and Accounting (2023)

    Mengjie Huang, Kunpeng Sun, and Yuan Xie, “Numerological Superstition and Opportunistic Financial Reporting: Evidence from China,” China Accounting and Finance Review (2023)

    Steve Balsam and Stan Veliotis, “Tax Cuts and Jobs Act of 2017 & Gig Economy: Why the Employee vs. Contractor Debate Matters More Than Ever,” Compensation & Benefits Review (2023)

  • Shane Dikolli, Mary Margaret Frank, Zhe Michael Guo, and Luann J. Lynch. "Walk the talk: ESG mutual fund voting on shareholder proposals." Review of Accounting Studies (2022)

    Stan Veliotis, Book Review of “Keen & Siemrod, Rebellion, Rascals, and Revenue: Tax Follies and Wisdom through the Ages.”

    Zhe Michael Guo, “Walk the talk: ESG mutual fund voting on shareholder proposals”, (forthcoming)

    Bryan Stephen, “The Equity Mix in Executive Compensation: An Investigation of Cross-Country Differences” May 2022

    Sarfraz Khan, SungJin Park, Stan Veliotis, and John Wald, “Director & Officer Liability and Corporate Tax Avoidance,” Journal of Business Finance and Accounting (forthcoming).

    Haim Mozes, “How are Analysts’ Price Targets and Recommendations Useful?", forthcoming, Journal of Investing.

    Haim Mozes, “The Information in the Low Forecasts” Journal of Investing, 31 (2), pp. 11-23, Feb. 2022.

    Xu, and Meng Yan, "Product Life Cycle Lengths and Real Activities Management,” Journal of Accounting, Auditing and Finance acceptance in June 2022.

    Paul Brockman, Gopal Krishnan, Hye Seung (Grace) Lee, and Jesus Salas, 2022, “Implications of CEO Succession Origin and In-house Experience for Audit Pricing,” Journal of Accounting, Auditing, and Finance, 37(1), 173-204.

    Danielle Greene and Jon Kerr, 2022, “How Do Firms Use Cash Tax Savings? A Cross-Country Analysis,” Journal of the American Taxation Association, 44(1), 93-121


  • Keren Bar-Hava, Sterling Huang, Benjamin Segal, and Dan Segal, 2021, “Do Outside Directors Tell the Truth, the Whole Truth, and Nothing But the Truth When They Resign?” Journal of Accounting, Auditing and Finance, 36(1), 3-29.

    Danielle Greene and George Plesko, 2021, “Taxes and Firm Size: A 40-Year Perspective,” National Tax Journal, 74(4), 915-935

    Stan Veliotis, 2021, “Fictitiously Overstating Taxable Income,” University of San Francisco Law Review, 55(2), 205-249

    Danielle Greene and Stan Veliotis, 2021, “Law vs. Accounting Firms: Competing Over Three Decades of Change,” with Danielle Greene, Tax Notes, 173, 13-33

    Haim Mozes and John Steffens, 2021, “The Outlook for Endowment and Pension Funds,” Journal of Wealth Management, 24(1), 120-131

    Shai Levi, Benjamin Segal, and Dan Segal, 2021, “Does Fiduciary Duty to Creditors Reduce Debt Covenant Violation Avoidance Behavior?,” Journal of Business Finance & Accounting, 48(5-6), 929-953.

  • Stephen Bryan, Steven Lilien, Bharat Sarath, and Yan Yan, 2020 “Evolving standards of Fair Value and Acquisition Accounting,” Economic Information to Facilitate Decision Making, 525-543.

    Yuan Xie, Pepa Kraft, and Ling Zhou, 2020, “The Intraday Timing of Rating Changes,” Journal of Corporate Finance, 60, 101532. 

    Hye Seung (Grace) Lee, John Campbell, Hsin-min Lu, and Logan Steele, 2020, “Express Yourself: Why Managers’ Disclosure Tone Varies across Time and What Investors Learn from It,” Contemporary Accounting Research, 37(2), 1140-1171.

    James Bannister, Harry Newman, and Emma Peng, 2020, “Top Management Tournament Incentives and Credit Ratings,” Review of Quantitative Finance and Accounting, 55(2), 769-801.

    Haim Mozes, 2020, “The Risk in Value,” Journal of Investing, 29(3), 6-17.

    Hye Seung (Grace) Lee, André Betzer, Peter Limbach, and Jesus M. Salas, 2020, “Are Generalists Beneficial to Corporate Shareholders? Evidence from Exogenous Executive Turnovers,” Journal of Financial and Quantitative Analysis, 55(2), 581-619.

  • Hye Seung (Grace) Lee, 2019, “Debt Structure and Conditional Conservatism” with Logan Steele, Journal of Financial Reporting.

    Hye Seung (Grace) Lee, Albert L. Nagy, and B. Zimmerman Aleksandra, 2019, “Audit Partner Assignments and Audit Quality in the United States,” The Accounting Review, 94(2), 297-323.

    Stan Veliotis, 2019, “Equating U.S. Tax Treatment of Dividends and Capital Gains for Foreign Portfolio Investors,” American Business Law Journal, 56(2), 345-390.

    Paul Brockman, John Campbell, Hye Seung (Grace) Lee, and Jesus Salas, 2019, “CEO Internal Experience and Voluntary Disclosure Quality: Evidence from Management Forecasts,” Journal of Business Finance and Accounting, 46 (3-4), 420-456.

    Shane Heitzman, and Mengjie Huang, 2019, “Internal Information Quality and the Sensitivity of Investment to Market Prices and Accounting Profits,” Contemporary Accounting Research, 36 (3), 1699–1723. 

    Timothy P. Hedley, and Barbara M. Porco, 2019, “Seven Easy Ways to Introduce Sustainability Reporting into Existing Accounting Curricula,” The CPA Journal

  • Gerald J. Lobo, Yuan Xie, and Joseph H. Zhang, 2018, “Innovation, Financial Reporting Quality, and Audit Quality,” Review of Quantitative Finance and Accounting, 51(3), 719-749.

    Haim A. Mozes, and John Launny Steffens, 2018, “Volatility Forecasting,” The Journal of Trading, 13(4), 10-13.

    Haim A. Mozes, 2018, “The Impact of Volatility on Returns Models: The Case of Crude Oil,” The Journal of Wealth Management, 21(2), 97-106.

    Haim A. Mozes, 2018, “Reinvestment and Global Stock Returns,” The Journal of Investing, 27(2), 9-21.

    Haim A. Mozes, 2018, “Evidence that Analysts’ Forecasts do not Reflect their Expectations,” The Journal of Investing, 27(4), 7-18.

    Stan Veliotis, 2018, “Do Tax-Motivated Wash Gain Sales Pass Economic Substance Muster?” Tax Lawyer, 71(2), 391-421.

    Yuan Xie, Yunsen Chen, Hong You, and Yanan Zhang, 2018, “Is Crackdown on Corruption a Boon to Chinese Stock Market? Evidence from Stock Price Crash Risk”, Journal of Corporate Finance, 51(C), 125-141.

    James W. BannisterHarry A. Newman, and Joseph Weintrop, 2018, “Explaining the Choice of Whether to Use Relative Performance Evaluation in Executive Compensation Plans,” Advances in Quantitative Analysis of Finance and Accounting 16, 359-390.

    Nina T. Dorata, Cynthia R. Phillips, and Joan Fico, 2018, “Rehiring the Retired: An Examination of Double Dipping in Public School Districts,” Review of Business: Interdisciplinary Journal on Risk and Society, 38(2), 13-29.

    Barbara M Porco, 2018, “SASB and Fordham University Collaboration,” The CPA Journal.

  • Stephen Bryan, Robert Nash, and Ajay Patel, 2017, “Culture matters (But Whose Culture matters More?) Evidence from Intro-firm Changes in CEO,” Journal of Financial Management, 1(1), 1-13.

    Amir Rubin, Benjamin Segal, and Dan Segal, 2017, “The Interpretation of Unanticipated News Arrival and Analysts’ Skill,” The Journal of Financial and Quantitative Analysis, 52(4), 1491-1518.

    Haim A. Mozes, and Hannah Rozen, 2017, “When Do PE Ratios Matter,” The Journal of Investing, 26(3), 10-20.

    John Shon, and Renee Weiss, 2017, “Information Asymmetry and Voluntary SFAS 157 Fair Value Disclosures by Bank Holding Companies during the 2007 Financial Crisis,” Accounting Perspectives, 16(3), 169-203.

    Dan S. Dhaliwal, Hye Seung (Grace) Lee, Morton Pincus, and Logan B. Steele, 2017, “Taxable Income and Firm Risk,” The Journal of the American Taxation Association, 39(1), 1-24.

    Stan Veliotis, 2017, “Mirroring Taxpayers' Deferred Tax Accounting,” Tax Notes, 157(8), 1067-1085.

    John Shon, R. Huang, M. Krishnan and P. Zhou, 2017, “Analysts’ herding propensity: Theory and evidence from earnings forecasts,” Contemporary Accounting Research, 34(1), 374-399.

  • Hye Seung Lee, Paul Brockman, and Jesus M. Salas, 2016,“Determinants of CEO Compensation: Generalist-Specialist versus Insider-Outsider Attributes,” Journal of Corporate Finance, 39, 53-77.

    Gilles Hilary, Charles Hsu, Benjamin Segal, and Rencheng Wang, 2016, “The Bright Side of Managerial Over-optimism,” Journal of Accounting and Economics, 62(1), 46-64.

    Benjamin Segal and Dan Segal, 2016, “Are Managers Strategic in Reporting Non-Earnings News? Evidence on Timing and News Bundling,” Review of Accounting Studies, 21(4), 1203-1244.

    Meng Yan, Emma Y. Peng , and An Yan, 2016, “Accounting Accruals, Heterogeneous Investor beliefs, and Stock Returns,” Journal of Financial Stability, 24, 88-103.

    Stan Veliotis, 2016, “AMT with No or Trivial Transactional Tax Preferences: The Regular Tax Rate Schedule as an Implied Preference,” The Tax Lawyer, 69(3), 731-748.

    Susan M. Young and Christine Tan, 2016, “Share Repurchase Choice and Executive Pension Compensation,” Journal of Management Accounting Research, 28(1), 127-149.

    Haim Mozes and John Steffens, 2016, “Hedge Fund Illiquidity, Age, and Performance,” Journal of Wealth Management, 19(3), 87-98.

    Haim Mozes and John Steffens, 2016, “Using Fundamental Factors to Forecast Equity Market Volatility,” Journal of Trading, 11(2), 5-10.

    Haim Mozes and Hannah Rozen, 2016, “Calculating Earnings Growth Rates for Indices that Include Unprofitable Companies,” Journal of Investing, 25(1), 16-24.

  • Stephen Bryan, Rob Nash, and Ajay Patel, 2015, “The Effect of Cultural Distance on Contracting Decisions: The Case of Executive Compensation,” Journal of Corporate Finance, 33, 180-195.

    Danielle H. Green, Thomas C. Omer, and John D. Phillips, 2015, “The Influence of a Firm’s Business Strategy on its Tax Aggressiveness,” Contemporary Accounting Research, 32(2), 674-702.

    Hye Seung Lee, Heibatollah Sami, and Xu Li, 2015, “Conditional Conservatism and Audit Fees,” Accounting Horizons, 29(1), 83-113.

    Hye Seung Lee, Dan S. Dhaliwal, Robert Trezevant, and Fabio Gaertner, 2015, “Historical Cost, Inflation, and the US Corporate Tax Burden,” Journal of Accounting and Public Policy, 34(5), 467-489.

    Meng Yan, Yigit Atilgan, Aloke Ghosh, and Jieying Zhang, 2015, “Cross-listed Bonds, Information Asymmetry, and Conservatism in Credit Ratings,” Journal of Money, Credit and Banking, 47(5), 897-929.

    Meng Yan, Marlene Plumlee, Yuan Xie, and Jeff Yu, 2015, “Bank Loan Spread and Private Information: Pending Approval Patents,” Review of Accounting Studies, 20(2), 593-638.

    Meng Yan and John Shon, 2015, “R&D Cuts and Subsequent Reversals: Meeting or Beating Quarterly Analyst Forecasts,” European Accounting Review, 24(1), 147-166.

    Susan M. Young and Christine Tan, 2015, “An Analysis of ‘Little r’ Restatements,” Accounting Horizons, 29 (3), 667-693.

    Stanley Peterburgsky and Stan Veliotis, 2015, “Tax Consequences of Active Portfolio Management: A Simulation Approach,” Advances in Quantitative Analysis of Finance and Accounting, 13, 1-20.

    Shai Levi and Benjamin Segal, 2015, “The Impact of Debt-Equity Reporting Classifications on Firms’ Decision to Issue Hybrid Securities,” European Accounting Review, 24(4), 801-822.

    Haim Moze, 2015, “The Time-Varying Interest Rate Sensitivity of Municipal Bonds,” Journal of Wealth Management, 18(2), 47-54.

    Haim Mozes and John Steffens, 2015, “Getting More Value out of the Value Factor,” Journal of Investing, 24(4), 8-16.

    Yuan Xie, John Jiang, and Isabel Yanyan Wang, 2015, “Does It Matter Who Serves on Financial Accounting Standards Board? Bob Herz’s Resignation and Fair Value Accounting for Loans,” Review of Accounting Studies, 20(1), 371-394.

  • Joan Disalvio and Nina Dorata, 2014, “SEC Guidance on Climate Change Risk Disclosures: An Assessment of Firm and Market Responses,” Advances in Environmental Accounting and Management, 5, 115-130.

    Joan DiSalvio and Nina Dorata, 2014, “Lease Accounting Change: It’s Not Over Yet,” Review of Business, 35(1), 16-22.

    Bill Francis, Iftekhar Hasan, Qiang Wu, and Meng Yan, 2014, “Are Female CFOs Less Aggressive? Evidence from Tax Aggressiveness,” Journal of American Taxation Association, 36(2), 171-202.

    Meng Yan and Crystal Xu, 2014, “Radical or Incremental Innovations - R&D Investment Around CEO Retirement,” Journal of Accounting, Auditing & Finance, 29(4), 547-576.

  • Young, S. (2017) Financial Analysts. Financial Behavior—Players, Services, Products, and Markets, eds., H. Kent Baker, Greg Filbeck and Victor Ricciardi. New York, NY: Oxford University Press.