James Moon

Georgia Institute of Technology - Scheller College of Business

800 West Peachtree St.

Atlanta, GA 30308

United States

SCHOLARLY PAPERS

20

DOWNLOADS
Rank 14,646

SSRN RANKINGS

Top 14,646

in Total Papers Downloads

4,146

SSRN CITATIONS
Rank 17,619

SSRN RANKINGS

Top 17,619

in Total Papers Citations

47

CROSSREF CITATIONS

15

Scholarly Papers (20)

1.

Employee Quality and Financial Reporting Outcomes

Journal of Accounting & Economics 64 (1), 123-149.
Number of pages: 63 Posted: 23 Jul 2015 Last Revised: 02 Jul 2017
Arizona State University (ASU) - School of Accountancy, University of Georgia - J.M. Tull School of Accounting, University of Arizona - Department of Accounting (deceased) and Georgia Institute of Technology - Scheller College of Business
Downloads 639 (51,049)
Citation 8

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2.

A New Era of Voluntary Disclosure? Empirical Evidence on How Employee Postings on Social Media Relate to Future Corporate Disclosures

Accounting, Organizations and Society, Forthcoming
Number of pages: 67 Posted: 03 Apr 2017 Last Revised: 03 May 2018
Jeffrey Hales, James Moon and Laura Swenson
University of Texas at Austin - Department of Accounting, Georgia Institute of Technology - Scheller College of Business and University of Wisconsin - Milwaukee
Downloads 561 (60,239)
Citation 17

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Voluntary disclosure; social media; employee outlook; forecasting

3.

Skin in the Game: Personal Stock Holdings and Investors’ Response to Stock Analysis on Social Media

Review of Accounting Studies, Forthcoming
Number of pages: 59 Posted: 13 Sep 2016 Last Revised: 13 Jun 2019
University of Georgia - J.M. Tull School of Accounting, Georgia State University and Georgia Institute of Technology - Scheller College of Business
Downloads 430 (83,421)
Citation 12

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4.

Social Media Analysts and Sell-Side Analyst Research

Number of pages: 48 Posted: 20 Sep 2019 Last Revised: 08 Jun 2021
Brigham Young University - Marriott School, Georgia Institute of Technology - Scheller College of Business, University of Oregon - Lundquist College of Business and University of Connecticut
Downloads 336 (110,623)
Citation 6

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equity research, analysts, social media

5.

A Re-Examination of the Cost of Capital Benefits from Higher Quality Disclosures

Number of pages: 59 Posted: 24 Oct 2014 Last Revised: 04 Sep 2015
Frank Heflin, James Moon and Dana Wallace
University of Georgia - J.M. Tull School of Accounting, Georgia Institute of Technology - Scheller College of Business and University of Central Florida - School of Accounting
Downloads 293 (128,097)
Citation 2

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disclosure, cost of equity, cost of debt, bid-ask spread

6.

Can financial analysis on social media help level the playing field among investors? Evidence from Seeking Alpha

Georgia Tech Scheller College of Business Research Paper No. 18-45
Number of pages: 60 Posted: 08 Nov 2018 Last Revised: 15 Jun 2020
Temple University, University of Georgia - J.M. Tull School of Accounting, Georgia Institute of Technology - Scheller College of Business and University of Connecticut
Downloads 286 (131,398)
Citation 2

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Social Media, Information Asymmetry, Earnings Announcements

7.

Measuring Misreporting Risk in Firms’ 10-K Disclosures and the Auditor’s Role in Mitigating Misstatements

Number of pages: 62 Posted: 19 Jul 2017 Last Revised: 21 Sep 2018
James Moon and Quinn Thomas Swanquist
Georgia Institute of Technology - Scheller College of Business and University of Alabama - Culverhouse School of Accountancy
Downloads 257 (146,623)

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accounting, auditing, textual analysis, misreporting risk, restatements

8.
Downloads 232 (161,936)
Citation 10

Disclosure 'Scriptability'

Journal of Accounting Research, Forthcoming
Number of pages: 94 Posted: 04 Oct 2017 Last Revised: 05 Feb 2018
University of Arkansas - Department of Accounting, Georgia State University and Georgia Institute of Technology - Scheller College of Business
Downloads 232 (161,440)
Citation 10

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disclosure, textual analysis, financial reporting, information processing costs, high-frequency trading, XBRL

Disclosure 'Scriptability'

Journal of Accounting Research, Vol. 56, No. 2, 2018, Georgia Tech Scheller College of Business Research Paper No. 18-30
Posted: 02 Aug 2018
University of Arkansas - Department of Accounting, Georgia State University and Georgia Institute of Technology - Scheller College of Business

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Disclosure; Textual Analysis; FInancial Reporting; Information Pro-Cessing Costs; High-Frequency Trading; XBRL

9.

Client Consulting Opportunities and the Reemergence of Big 4 Consulting Practices: Implications for the Audit Market

Number of pages: 70 Posted: 19 Sep 2019 Last Revised: 08 Jan 2021
University of Arkansas, University of Kentucky - Von Allmen School of Accountancy, Georgia Institute of Technology - Scheller College of Business and University of Arkansas
Downloads 189 (196,057)

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Audit Firm Consulting, Audit Market Structure, Latent Dirichlet Allocation

10.

Accruals Quality, Disclosure Costs, and Management Guidance

Number of pages: 55 Posted: 25 Jul 2015
James Moon
Georgia Institute of Technology - Scheller College of Business
Downloads 156 (231,172)

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Voluntary Disclosure, Management Guidance, Information Quality, Accruals Quality

11.

#Fail: Social Media, Firm Distress, and Going Concern Opinions

Number of pages: 54 Posted: 02 Sep 2020 Last Revised: 03 Dec 2020
Eric Condie and James Moon
Georgia Institute of Technology and Georgia Institute of Technology - Scheller College of Business
Downloads 141 (251,123)

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StockTwits, Social Media, Sentiment, Auditing, Going-Concern Opinions, Firm Failure

12.

Towards a Risk-Neutral Disclosure Policy: The Role of Compensation in Management Forecast Quality

Georgia Tech Scheller College of Business Research Paper No. 18-47
Number of pages: 50 Posted: 28 Nov 2018 Last Revised: 29 Jul 2020
University of Georgia - J.M. Tull School of Accounting, University of Georgia - J.M. Tull School of Accounting, Georgia Institute of Technology - Scheller College of Business and University of Connecticut
Downloads 138 (255,400)
Citation 1

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Management Forecast Accuracy, Compensation Incentives, Truthful Disclosure, Voluntary Disclosure

13.

Risk-Taking Incentives and Returns on R&D Investment

Georgia Tech Scheller College of Business Research Paper No. 18-19
Number of pages: 52 Posted: 15 Mar 2018
Florida State University - Department of Accounting, Georgia Institute of Technology - Scheller College of Business, Florida State University - Department of Accounting and University of Central Florida - School of Accounting
Downloads 130 (267,300)

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Executive Compensation, Managerial Incentives, Risk-Taking, Research and Development

14.

The Association between PCAOB Inspection Reports and SEO Discounting

Number of pages: 59 Posted: 17 Oct 2017 Last Revised: 21 Sep 2020
University of Memphis, Louisiana State University, Baton Rouge - Department of Accounting, Georgia Institute of Technology - Scheller College of Business and University of Wisconsin - Milwaukee
Downloads 128 (270,409)
Citation 1

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PCAOB, SEO, Discounting, Audit Quality

15.

Everyone Has an Opinion: The Informativeness of Social Media’s Response to Management Guidance

Number of pages: 53 Posted: 30 Nov 2020 Last Revised: 15 Mar 2021
University of Georgia - J.M. Tull School of Accounting, University of British Columbia - Sauder School of Business and Georgia Institute of Technology - Scheller College of Business
Downloads 93 (336,945)

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Management Guidance, Social Media, StockTwits, Analyst Forecasts

16.

On Controlling for Misstatement Risk

Number of pages: 43 Posted: 03 Jun 2021
Georgia Institute of Technology - Scheller College of Business, University of Arkansas, University of Alabama - Culverhouse School of Accountancy and North Carolina State University
Downloads 81 (366,671)

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Misstatement Risk, Restatements, Audit Quality

17.

Lagged Earnings Asymmetry in a Firm-Year Measure of Accounting Conservatism

Journal of Financial Reporting, Forthcoming, Georgia Tech Scheller College of Business Research Paper No. 18-34
Number of pages: 48 Posted: 04 Sep 2018
Florida State University - Department of Accounting, Georgia Institute of Technology - Scheller College of Business and Florida State University - Department of Accounting
Downloads 56 (445,421)

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Conditional Conservatism, Firm-Year Measure, Lagged Earnings Asymmetry, Bias

18.

Can Employee Stock Options Contribute to Less Risk-Taking?

Contemporary Accounting Research, Forthcoming
Posted: 18 Sep 2019
Florida State University - Department of Accounting, Georgia Institute of Technology - Scheller College of Business, Florida State University - Department of Accounting and University of Central Florida - School of Accounting

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Executive Compensation, Managerial Incentives, Risk-taking, research and development

19.

Out of Control: The (Over)use of Controls in Accounting Research

The Accounting Review: Forthcoming doi: https://doi.org/10.2308/TAR-2019-0637
Posted: 27 Jul 2018 Last Revised: 22 Jul 2021
North Carolina State University, University of Alabama - Culverhouse School of Accountancy, University of Arkansas and Georgia Institute of Technology - Scheller College of Business

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accounting research methods, controls, measurement error, interactions, fixed effects

20.

Do Clients Get What They Pay For? Evidence from Auditor and Engagement Fee Premiums

Contemporary Accounting Research, Forthcoming
Posted: 06 Apr 2017 Last Revised: 27 Aug 2018
Georgia Institute of Technology - Scheller College of Business, University of Arkansas, University of Alabama - Culverhouse School of Accountancy and North Carolina State University

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Audit Pricing, Auditor Quality, Auditor Selection, Audit Markets