Katherine Schipper

Duke University - Fuqua School of Business

Box 90120

Durham, NC 27708-0120

United States

SCHOLARLY PAPERS

20

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17,671

SSRN CITATIONS
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SSRN RANKINGS

Top 2,432

in Total Papers Citations

422

CROSSREF CITATIONS

114

Scholarly Papers (20)

1.

The Market Pricing of Earnings Quality

Number of pages: 43 Posted: 26 Jun 2003
Jennifer Francis, Ryan LaFond, Per Olsson and Katherine Schipper
Duke University, Algert Global, LLC, Duke University and Duke University - Fuqua School of Business
Downloads 4,499 (2,359)
Citation 248

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costs of capital, earnings quality

2.

Costs of Capital and Earnings Attributes

Number of pages: 43 Posted: 23 Jun 2003
Jennifer Francis, Ryan LaFond, Per Olsson and Katherine Schipper
Duke University, Algert Global, LLC, Duke University and Duke University - Fuqua School of Business
Downloads 3,452 (3,684)
Citation 174

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cost of capital, earnings quality, persistence, predictability, smoothness, value relevance, timeliness, conservatism

3.

Accounting Anomalies and Information Uncertainty

Number of pages: 57 Posted: 29 Jun 2003
Jennifer Francis, Ryan LaFond, Per Olsson and Katherine Schipper
Duke University, Algert Global, LLC, Duke University and Duke University - Fuqua School of Business
Downloads 2,026 (9,065)
Citation 18

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anomalies, information uncertainty, earnings quality

4.

Earnings Quality and the Pricing Effects of Earnings Patterns

Number of pages: 53 Posted: 25 Jun 2003
Jennifer Francis, Ryan LaFond, Per Olsson and Katherine Schipper
Duke University, Algert Global, LLC, Duke University and Duke University - Fuqua School of Business
Downloads 1,790 (11,014)
Citation 13

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earnings patterns, earnings quality

5.

Fair Value Measurement in Financial Reporting

Foundations and Trends in Accounting, Vol. 9, Forthcoming
Number of pages: 136 Posted: 24 Oct 2014 Last Revised: 09 Nov 2014
Leslie D. Hodder, Patrick E. Hopkins and Katherine Schipper
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Duke University - Fuqua School of Business
Downloads 1,439 (15,578)
Citation 5

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fair value, financial accounting, measurement, relevance, representational faithfulness

Auditors’ Quantitative Materiality Judgments: Properties and Implications for Financial Reporting Reliability

28th Annual Conference on Financial Economics and Accounting
Number of pages: 65 Posted: 26 Apr 2017 Last Revised: 30 Jun 2019
Preeti Choudhary, Kenneth J. Merkley and Katherine Schipper
University of Arizona, Eller College of Management, Indiana University - Kelley School of Business - Department of Accounting and Duke University - Fuqua School of Business
Downloads 1,075 (23,747)
Citation 9

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Financial Reporting, Materiality, Auditing, Reporting Quality

Auditors’ Quantitative Materiality Judgments: Properties and Implications for Financial Reporting Reliability

Journal of Accounting Research, Volume 57, Issue 5, December 2019
Posted: 09 Mar 2020
Preeti Choudhary, Kenneth J. Merkley and Katherine Schipper
University of Arizona, Eller College of Management, Indiana University - Kelley School of Business - Department of Accounting and Duke University - Fuqua School of Business

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Financial Reporting, Materiality, Auditing, Reporting Quality

7.

Immaterial Error Corrections and Financial Reporting Reliability

Number of pages: 65 Posted: 27 Aug 2016 Last Revised: 31 Mar 2021
Preeti Choudhary, Kenneth J. Merkley and Katherine Schipper
University of Arizona, Eller College of Management, Indiana University - Kelley School of Business - Department of Accounting and Duke University - Fuqua School of Business
Downloads 778 (38,152)
Citation 14

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immaterial, material, misstatement correction, error correction, materiality, revision, out-of-period adjustment, financial reporting quality, audit quality

8.

The Costs of Waiving Audit Adjustments

Number of pages: 70 Posted: 07 Feb 2018 Last Revised: 22 Jul 2020
Preeti Choudhary, Kenneth J. Merkley and Katherine Schipper
University of Arizona, Eller College of Management, Indiana University - Kelley School of Business - Department of Accounting and Duke University - Fuqua School of Business
Downloads 592 (54,938)
Citation 3

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Financial reporting reliability, audit adjustments, restatements, waive versus record, earnings management

9.

A Balance-Sheet-Based Measure of Accounting Quality

Number of pages: 46 Posted: 17 Jan 2019 Last Revised: 30 Sep 2019
Qi Chen, Katherine Schipper and Ning Zhang
Duke University - Fuqua School of Business, Duke University - Fuqua School of Business and Queen's University, Smith School of Business
Downloads 435 (80,223)
Citation 2

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Balance Sheet Quality, Asset Measurement, Asset Informativeness, Economic Capital

10.

Call Options and Accruals Quality

Number of pages: 51 Posted: 19 Aug 2004
Jennifer Francis, Per Olsson and Katherine Schipper
Duke University, Duke University and Duke University - Fuqua School of Business
Downloads 434 (80,456)
Citation 3

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Employee stock options, accruals quality, risk incentives

11.

What Can Analysts Learn from Artificial Intelligence about Fundamental Analysis?

Number of pages: 71 Posted: 08 Jan 2021 Last Revised: 07 Apr 2021
Oliver Binz, Katherine Schipper and Kevin Standridge
INSEAD, Duke University - Fuqua School of Business and Duke University, Fuqua School of Business, Students
Downloads 361 (99,585)
Citation 1

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Financial Statement Analysis, Machine Learning, Earnings Forecasting

12.

Evidence of Manager Intervention to Avoid Working Capital Deficits

Number of pages: 54 Posted: 24 May 2012 Last Revised: 13 Aug 2015
Scott Dyreng, William J. Mayew and Katherine Schipper
Duke University - Accounting, Duke University - Fuqua School of Business and Duke University - Fuqua School of Business
Downloads 351 (102,758)
Citation 2

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reference points, financial reporting, working capital

Uniform vs. Discretionary Regimes in Reporting Information with Unverifiable Precision and a Coordination Role

Number of pages: 60 Posted: 11 Jan 2015 Last Revised: 12 May 2016
Qi Chen, Tracy Lewis, Katherine Schipper and Yun Zhang
Duke University - Fuqua School of Business, Duke University, Duke University - Fuqua School of Business and George Washington University
Downloads 188 (192,449)
Citation 2

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Accounting Standards, Strategic Complementarity, Coordination, Externality

Uniform vs. Discretionary Regimes in Reporting Information with Unverifiable Precision and a Coordination Role

Journal of Accounting Research, Forthcoming
Posted: 12 May 2016
Qi Chen, Tracy Lewis, Katherine Schipper and Yun Zhang
Duke University - Fuqua School of Business, Duke University, Duke University - Fuqua School of Business and George Washington University

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Accounting Standards, Coordination, Discretion, Unverifiability

14.

Financial Reporting for Pollution Reduction Programs

Number of pages: 49 Posted: 17 May 2017 Last Revised: 21 Jun 2017
University of Colorado at Boulder - Department of Accounting, Duke University, University of Nebraska at Lincoln and Duke University - Fuqua School of Business
Downloads 158 (223,577)
Citation 4

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Pollution Reduction, Emission Rights, Conceptual Framework, Financial Reporting Effects

15.

Non-Random Sampling and Association Tests on Realized Returns and Risk Proxies

Review of Accounting Studies, forthcoming
Number of pages: 61 Posted: 08 Jun 2020 Last Revised: 08 Jan 2021
Frank Ecker, Jennifer Francis, Per Olsson and Katherine Schipper
Frankfurt School of Finance & Management, Duke University, ESMT European School of Management and Technology and Duke University - Fuqua School of Business
Downloads 72 (383,765)
Citation 1

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16.

Information Uncertainty and Post-Earnings-Announcement-Drift

Journal of Business Finance & Accounting, Vol. 34, No. 3-4, pp. 403-433, April/May 2007
Number of pages: 31 Posted: 04 Jun 2007
Jennifer Francis, Ryan LaFond, Per Olsson and Katherine Schipper
Duke University, Algert Global, LLC, Duke University and Duke University - Fuqua School of Business
Downloads 21 (607,431)
Citation 4
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17.

Uniform versus Discretionary Regimes in Reporting Information with Unverifiable Precision and a Coordination Role

Journal of Accounting Research, Vol. 55, No. 1, March 2017
Posted: 25 Jul 2017
Qi Chen, Tracy Lewis, Katherine Schipper and Yun Zhang
Duke University - Fuqua School of Business, Duke University, Duke University - Fuqua School of Business and George Washington University

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Accounting Standards; Discretion; Coordination; Unverifiability

18.

Evidence that Market Participants Assess Recognized and Disclosed Items Similarly When Reliability Is Not an Issue

Accounting Review, Vol. 88, No. 4, pp. 1179-1210, 2013
Posted: 30 Oct 2012 Last Revised: 24 Jun 2015
Brian Bratten, Preeti Choudhary and Katherine Schipper
University of Kentucky - Von Allmen School of Accountancy, University of Arizona, Eller College of Management and Duke University - Fuqua School of Business

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recognition vs. disclosure, reliability, leases, costs of capital

19.

The Introduction of International Accounting Standards in Europe: Implications for International Convergence

Posted: 16 Mar 2005
Katherine Schipper
Duke University - Fuqua School of Business

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IAS, Europe, International Convergence

20.

Earnings Announcements and Competing Information

Posted: 18 Jan 2003
Jennifer Francis, Katherine Schipper and Linda Vincent
Duke University, Duke University - Fuqua School of Business and Northwestern University

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capital market, earnings announcement, analyst report