Mary S. Stone

University of Alabama - Culverhouse College of Commerce & Business Administration

Ernst & Young Professor

Box 870223

School of Accountancy 314 Alston Hall

Tuscaloosa, AL 35487-0223

United States

SCHOLARLY PAPERS

11

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4,700

SSRN CITATIONS
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SSRN RANKINGS

Top 15,622

in Total Papers Citations

17

CROSSREF CITATIONS

56

Scholarly Papers (11)

1.

The Effects of Firm Size, Corporate Governance Quality, and Bad News on Disclosure Compliance

Review of Accounting Studies, Forthcoming
Number of pages: 38 Posted: 14 Jan 2007 Last Revised: 21 Oct 2010
University of Kansas - Accounting and Information Systems Area, University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Alabama - Culverhouse College of Commerce & Business Administration and Iowa State University - College of Business
Downloads 1,096 (24,263)
Citation 7

Abstract:

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Auditor change, compliance, mandatory disclosure, SEC staff comment letters, size-based regulation

2.

Enron-Era Disclosure of Off-Balance Sheet Entities

Number of pages: 41 Posted: 30 Aug 2005
Uday Chandra, Michael Ettredge and Mary S. Stone
SUNY University at Albany, University of Kansas - Accounting and Information Systems Area and University of Alabama - Culverhouse College of Commerce & Business Administration
Downloads 880 (33,177)

Abstract:

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FR-61, Off-balance sheet, Enron, MD&A, Disclosure,Objectives-based standards

3.

Assessing Uncertain Tax Benefit Aggressiveness

Number of pages: 54 Posted: 18 Jan 2008 Last Revised: 14 Oct 2009
Freeman College of Management, University of Kansas - Accounting and Information Systems Area, University of Alabama - Culverhouse College of Commerce & Business Administration and University of North Texas - Department of Accounting
Downloads 497 (70,234)
Citation 6

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FIN 48; uncertain tax benefits; tax reporting; tax positions; tax reserves; tax cushion; earnings management; corporate governance

4.

The Effect of the External Accountant's Review on the Timing of Adjustments to Quarterly Earnings

Number of pages: 36 Posted: 19 May 1999
University of Kansas - Accounting and Information Systems Area, University of Notre Dame - Department of Accountancy, University of Nebraska and University of Alabama - Culverhouse College of Commerce & Business Administration
Downloads 491 (71,264)
Citation 6

Abstract:

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5.

Is the Quality of Critical Accounting Policy Disclosures Lower for Companies with High Information Asymmetry?*

Number of pages: 26 Posted: 22 Sep 2004
Craig Paprocki and Mary S. Stone
University of Alabama - Culverhouse College of Commerce & Business Administration and University of Alabama - Culverhouse College of Commerce & Business Administration
Downloads 484 (72,522)
Citation 7

Abstract:

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6.

Are Audit Fees and Audit Quality Affected When Lead Auditors Accept Responsibility for Work Performed by Other Auditors?

Number of pages: 63 Posted: 26 Mar 2018 Last Revised: 12 Jul 2019
Juan Mao, Michael Ettredge and Mary S. Stone
University of Texas at San Antonio - Department of Accounting, University of Kansas - Accounting and Information Systems Area and University of Alabama - Culverhouse College of Commerce & Business Administration
Downloads 442 (80,866)
Citation 5

Abstract:

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group audits; Lead auditor; audit fee; audit quality; Other auditor; divided responsibility

7.

The Effect of SFAS No. 131 on the Cross-Segment Variability of Profits Reported by Multiple Segment Firms

Review of Accounting Studies, Vol. 11, No. 1, March 2006
Number of pages: 58 Posted: 23 Aug 2005
University of Kansas - Accounting and Information Systems Area, Korea University, University of Nebraska at Lincoln - School of Accountancy and University of Alabama - Culverhouse College of Commerce & Business Administration
Downloads 330 (112,988)
Citation 3

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Segment reporting, SFAS No. 131, transparency, proprietary costs

8.

The Effect of Bad News on SAB 74 Disclosure Compliance

Number of pages: 54 Posted: 25 Apr 2009 Last Revised: 25 Mar 2010
Freeman College of Management, University of Kansas - Accounting and Information Systems Area, University of Alabama - Culverhouse College of Commerce & Business Administration and University of North Texas - Department of Accounting
Downloads 236 (159,564)
Citation 2

Abstract:

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Predictive usefulness, SAB 74, mandatory disclosure, compliance, FIN 48

9.

How Effective is Joint Public and Private Monitoring? The Case of the Aicpa Auditor Change Notification Letter

Number of pages: 27 Posted: 07 Oct 1999
Michael Ettredge, David B. Smith and Mary S. Stone
University of Kansas - Accounting and Information Systems Area, University of Nebraska and University of Alabama - Culverhouse College of Commerce & Business Administration
Downloads 230 (163,587)

Abstract:

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10.

Determinants and Consequences of Small Audit Firm Exits from the PCAOB-Regulated Audit Market

Number of pages: 56 Posted: 05 May 2020 Last Revised: 24 Mar 2021
Michael Ettredge, Juan Mao and Mary S. Stone
University of Kansas - Accounting and Information Systems Area, University of Texas at San Antonio - Department of Accounting and University of Alabama - Culverhouse College of Commerce & Business Administration
Downloads 14 (671,418)

Abstract:

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PCAOB inspection; de-registration; Form 2; Form AP; audit firm survival; AICPA peer review; broker-dealer audits; audit fees; audit firm mergers

11.

Determinants of Pension Funding by State Governments: The Influence of Fiscal Stress and Balanced Budget Requirements

Posted: 12 Nov 1997
Paul A. Copley, Barbara A. Chaney and Mary S. Stone
James Madison University - School of Accounting, North Carolina State University and University of Alabama - Culverhouse College of Commerce & Business Administration

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