Can “big bath” and earnings smoothing co‐exist as equilibrium financial reporting strategies? M Kirschenheiter, ND Melumad Journal of accounting research 40 (3), 761-796, 2002 | 779 | 2002 |
Discretionary risk disclosures BN Jorgensen, MT Kirschenheiter The Accounting Review 78 (2), 449-469, 2003 | 310 | 2003 |
The valuation of deferred taxes E Amir, M Kirschenheiter, K Willard Contemporary Accounting Research 14 (4), 597, 1997 | 304 | 1997 |
Outsourcing and audit risk for internal audit services DH Caplan, M Kirschenheiter Contemporary Accounting Research 17 (3), 387-428, 2000 | 134 | 2000 |
The aggregation and valuation of deferred taxes E Amir, M Kirschenheiter, K Willard Review of Accounting Studies 6, 275-297, 2001 | 87 | 2001 |
Information quality and correlated signals M Kirschenheiter Journal of Accounting Research 35 (1), 43-59, 1997 | 87 | 1997 |
Accounting for employee stock options M Kirschenheiter, R Mathur, JK Thomas Accounting Horizons 18 (2), 135-156, 2004 | 50 | 2004 |
Interactive discretionary disclosures BN Jorgensen, MT Kirschenheiter Contemporary Accounting Research 29 (2), 382-397, 2012 | 42 | 2012 |
Do Compustat financial statement data articulate? RJ Casey, F Gao, MT Kirschenheiter, S Li, S Pandit Journal of Financial Reporting 1 (1), 37-59, 2016 | 35 | 2016 |
Prudence demands conservatism M Kirschenheiter, RTS Ramakrishnan AAA, 2010 | 24 | 2010 |
A model of auditing under bright-line accounting standards D Caplan, M Kirschenheiter Journal of Accounting, Auditing & Finance 19 (4), 523-559, 2004 | 22 | 2004 |
The effects of internal audit structure on perceived financial statement fraud prevention D Caplan, M Kirschenheiter Contemporary Accounting Research 17 (3), 387-428, 2000 | 21 | 2000 |
Articulation-based accruals R Casey, F Gao, M Kirschenheiter, S Li, S Pandit Review of Accounting Studies 22, 288-319, 2017 | 20 | 2017 |
Representational faithfulness in accounting: A model of hard information M Kirschenheiter Purdue University, Krannet School of Management, 2002 | 17 | 2002 |
Optimal contracting, accounting standards, and market structures M Kirschenheiter Contemporary Accounting Research 16 (2), 243-276, 1999 | 16 | 1999 |
Voluntary disclosure of sensitivity B Jorgensen, M Kirschenheiter AAA, 2009 | 14 | 2009 |
Discretionary disclosures to Risk‐Averse traders: A research note BN Jorgensen, MT Kirschenheiter Contemporary Accounting Research 32 (3), 1224-1235, 2015 | 8 | 2015 |
Interactive discretionary disclosures with risk-averse investors B Jorgensen, M Kirschenheiter Working Paper (Columbia University, New York, NY, 2003 | 8 | 2003 |
Measuring disaggregation quality R Casey, F Gao, M Kirschenheiter, S Li, S Pandit Journal of Accounting, Auditing & Finance, 0148558X221148626, 2023 | 4 | 2023 |
Prudence demands conservatism MT Kirschenheiter, R Ramakrishnan Unpublished Working Paper, 2012 | 4 | 2012 |