Lion's Share: The Research Cast

ACCTG 502 | Session 4 | The Deterrent Effect of Employee Whistleblowing on Firms' Financial Misreporting and Tax Aggressiveness Jaron H. Wilde Introduciton: U.S. laws provide explicit whistleblower protections and direct regulators to adopt ambitious programs to reward whistleblowing. However, there is limited evidence on whether employee whistleblowing deters financial misreporting and tax aggres...

ACCTG 502 | Session 4 | Audit Committee, Board of Director Characteristics, and Earnings Management April Klein Introduction: This study investigates whether characteristics of the audit committee and board relate to earnings management by the firm. A negative relationship is observed between audit committee independence and abnormal accruals. Similarly, a negative relationship exists between boar...

MKTG 556 | Session 4 | Online Influencer Marketing Fine F. Leung · Flora F. Gu · Robert W. Palmatier Introduction: Online influencer marketing (OIM) has become a vital part of brands' marketing strategies; however, many marketers lack a clear understanding of its scope, effectiveness, and potential risks. To address this gap, this article first explains the background of the phenomenon, defines OI...

MKTG 556 | Session 4 | A Meta-Analysis of Brand Extension Success: The Effects of Parent Brand Equity and Extension Fit - 2023 Chenming Peng, Tammo H.A. Bijmolt , Franziska Völckner , and Hong Zhao Introduction: Given the high failure rates of brand extensions, understanding the key factors that drive successful brand extensions is essential for marketers and researchers. Previous studies have sug...

MKTG 556 | Session 4 | Revenue Generation Through Influencer Marketing Maximilian Beichert, Andreas Bayerl , Jacob Goldenberg, and Andreas Lanz Introduction: Direct-to-consumer firms increasingly see influencer marketing as an effective way to seed products. However, a key managerial question remains unresolved: whether to target influencers with low or high followership to generate immediate reve...

MKTG 556 | Session 3 | When and how Board Members with Marketing Experience Facilitate Firm Growth - 2018  Kimberly A. Whitler, Ryan Krause, & Donald R. Lehmann Introduction: Scholars have expressed concern that marketing's influence at the strategic levels of the firm is waning. Consistent with this view, only 2.6% of firms' board members have marketing experience. The authors suggest that this i...

MKTG 556 | Session 3 | The Chief Marketing Officer Matters! - 2015 Frank Germann, Peter Ebbes, & Rajdeep Grewal Introduction: Marketing academics and practitioners alike remain unconvinced about the chief marketing officer's (CMO's) performance implications. While some studies suggest that firms financially benefit from having a CMO in the C-suite, others find that the CMO has little or no impact...

MKTG 556 | Session 3 | Marketing Excellence: Nature, Measurement, and Investor Valuations - 2020 Christian Homburg, Marcus Theel, and Sebastian Hohenberg Introduction: Marketing excellence is a core principle in the field that is gaining more attention from managers and investors. However, the exact nature of marketing excellence and its effectiveness still remain unclear. This research provides i...

MKTG 556 | Session 2 | The Role of Marketing - 1999 Christine Moorman & Roland T. Rust Introduction: The article explores the role of the marketing function within firms that have a strong market orientation, challenging the idea that widespread market orientation reduces the need for a separate marketing function. Using survey data from managers across six business functions and two time periods,...

MKTG 556 | Session 2 | How can academics generate great research ideas? Inspiration from ideation practice - 2024 Stefan Stremersch Introduction: How can academic scholars come up with great ideas, such that their research becomes even more important, relevant, and interesting? Based on ideation practices of sophisticated companies, this paper triggers academic researchers to self-reflect on: (1) t...

MKTG 556 | Session 1 | Reality Check: Infusing Ecological Value into Academic Marketing Research - 2021 Harald J. van Heerde, Christine Moorman, C. Page Moreau, and Robert W. Palmatier Introduction The article advocates for embedding ecological value (EV) into academic marketing research, defined as the degree to which research reflects and is relevant to marketing as it exists and evolves among s...

MKTG 556 | Session 1 | Learning from Data: An Empirics-First Approach to Relevant Knowledge Generation - 2023 Peter N. Golder, Marnik G. Dekimpe, Jake T. An , Harald J. van Heerde , Darren S.U. Kim, and Joseph W. Alba Introduction: A theory-first paradigm tends to be the dominant approach in much academic marketing research. In this approach, a theory is borrowed, refined, or developed and then test...

ACCTG 502 | Session 3 | Accounting standards and debt covenants: Has the "balance sheet approach" led to a decline in the use of balance sheet covenants? - 2011 Peter R. Demerjian Introduction:  Recent years have seen a sharp decline in the use of balance sheet-based covenants in private debt contracts. I hypothesize that changes in accounting standards can explain part of this decline. Standard s...

ACCTG 502 | Session 3 | Financial statements not required - 2024 Michael Minnis, Andrew G. Sutherland, Felix W. Vetter Introduction: Recent years have seen a sharp decline in the use of balance sheet-based covenants in private debt contracts. I hypothesize that changes in accounting standards can explain part of this decline. Standard setting has shifted towards a ''balance sheet approach'', which...

ACCTG 502 | Session 2 | Financial statements vs. FinTech: A discussion of Minnis, Sutherland, and Vetter - 2024 Peter Demerjian Introductions: Minnis, Sutherland, and Vetter (MSV) document a significant decline in lenders' collection of attested financial statements, including unqualified audits, reviews, and compilations, from 2002 to 2017. They attribute this change to the adoption of new techno...

ACCTG 502 | Session 2 | The effect of fair value accounting on the performance evaluation role of earnings - 2020 Ivy Xiying Zhang, Yong Zhang Introduction: Using the setting of IFRS adoption, DeFond, Hu, Hung, and Li (2020) examine the impact of fair value accounting on the usefulness of earnings in executive performance evaluation and compensation. In this discussion, we review the research desi...

ACCTG 502 | Session 2 | Does Restricting Managers' Discretion through GAAP Impact the Usefulness of Accounting Information in Debt Contracting? - 2022 LIN CHENG, JACOB JAGGI, SPENCER YOUNG  Introduction: We examine whether limiting managers' discretion through GAAP affects the usefulness of accounting information in debt contracts. Our research offers guidance to standard setters and regulators on...

ACCTG 502 | Session 2 | The Effect of Fair Value Accounting on the performance evaluation role of earnings - 2020 Mark DeFond, Jinshuai Hu, Mingyi Hung, Siqi Li d Introduction We examine the effect of fair value accounting on the relationship between net income and cash payments following the global adoption of IFRS in 2005. We find that, while IFRS's non-fair-value provisions are linked to an inc...

ACCTG 502 | Session 1 | The Relation Between Equity Incentives and Misreporting - 2005 Christopher S. Armstrong, David F. Larcker, Gaizka Ormazabal, Daniel J. Taylor Introduction: Previous research indicates that a manager with wealth more sensitive to changes in the firm's stock price has a greater motivation to misreport. However, if the manager is risk-averse and misreporting increases both equ...

ACCTG 502 | Session 1 | CEO Incentives and Earnings Management - 2013 Daniel Bergstressera, Thomas Philippon Introduction: The paper examines how CEO incentives, particularly equity-based compensation, influence earnings management practices. The study aims to determine whether stronger alignment between CEO wealth and firm value increases the likelihood of discretionary accounting choices that en...