Rebecca Files

University of Texas at Dallas

Associate Professor

800 West Campbell Road, SM 41

Richardson, TX 75080-3021

United States

SCHOLARLY PAPERS

10

DOWNLOADS
Rank 13,328

SSRN RANKINGS

Top 13,328

in Total Papers Downloads

4,534

SSRN CITATIONS
Rank 7,375

SSRN RANKINGS

Top 7,375

in Total Papers Citations

69

CROSSREF CITATIONS

111

Scholarly Papers (10)

1.
Downloads 1,589 ( 13,780)
Citation 47

Stealth Disclosure of Accounting Restatements

Number of pages: 46 Posted: 01 Aug 2007 Last Revised: 29 Apr 2009
Rebecca Files, Edward P. Swanson and Senyo Y. Tse
University of Texas at Dallas, Texas A&M University - Mays Business School and Texas A&M University - Lowry Mays College & Graduate School of Business
Downloads 874 (32,984)

Abstract:

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accounting restatements, press release disclosure, voluntary disclosure

Stealth Disclosure of Accounting Restatements

Accounting Review, Vol. 84, No. 5, pp. 1495-1520, September 2009
Number of pages: 46 Posted: 13 May 2009 Last Revised: 09 Sep 2011
Rebecca Files, Edward P. Swanson and Senyo Y. Tse
University of Texas at Dallas, Texas A&M University - Mays Business School and Texas A&M University - Lowry Mays College & Graduate School of Business
Downloads 715 (43,444)
Citation 9

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accounting restatements, press release disclosure, voluntary disclosure

SEC Enforcement: Does Forthright Disclosure and Cooperation Really Matter?

Number of pages: 55 Posted: 15 Jul 2010 Last Revised: 29 Jun 2011
Rebecca Files
University of Texas at Dallas
Downloads 576 (57,665)
Citation 3

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SEC enforcement actions, accounting restatements, cooperation, voluntary disclosure, press release prominence, AAERs, investigations

SEC Enforcement: Does Forthright Disclosure and Cooperation Really Matter?

Journal of Accounting and Economics, Forthcoming
Number of pages: 55 Posted: 22 Jul 2011
Rebecca Files
University of Texas at Dallas
Downloads 210 (178,036)
Citation 18

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SEC enforcement actions, AAERs, accounting restatements, cooperation, voluntary disclosure

3.

Empirical Evidence on Repeat Restatements

Number of pages: 50 Posted: 27 Jan 2011 Last Revised: 02 Sep 2013
Rebecca Files, Nathan Y. Sharp and Anne Thompson
University of Texas at Dallas, Texas A&M University - Department of Accounting and University of Illinois at Urbana-Champaign
Downloads 618 (53,464)
Citation 5

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repeat restatements, accounting restatements, financial misreporting, audit quality

4.

Lenders’ Response to Peer and Customer Restatements

Number of pages: 42 Posted: 09 Jul 2010 Last Revised: 20 Jul 2018
Rebecca Files and Umit G. Gurun
University of Texas at Dallas and University of Texas at Dallas
Downloads 487 (71,943)
Citation 4

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Restatements, Bank Loans, Contagion Effects, Supply Chain

5.

Executive Turnover Following Option Backdating Allegations

The Accounting Review (January 2013): 75-105.
Number of pages: 52 Posted: 01 Sep 2010 Last Revised: 30 May 2014
Jap Efendi, Rebecca Files, Bo Ouyang and Edward P. Swanson
University of Texas at Arlington, University of Texas at Dallas, Pennsylvania State University Great Valley and Texas A&M University - Mays Business School
Downloads 387 (94,371)
Citation 3

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Stock Option Compensation, Option Backdating, Executive Turnover, Corporate Governance

6.

Regulator-cited Cooperation Credit and Firm Value: Evidence from Enforcement Actions

Number of pages: 55 Posted: 22 Mar 2012 Last Revised: 20 Jul 2018
University of Texas at Dallas, American University - Kogod School of Business and University of Texas at Arlington
Downloads 298 (126,016)
Citation 5

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Cooperation, Fraud, Penalties, Financial reporting, Litigation, Securities and Exchange Commission

7.

Industry-Specialist Audit Fee Premium and Financial Statement Complexity

Number of pages: 46 Posted: 23 Aug 2015
Dichu Bao, Rebecca Files and Suresh Radhakrishnan
Hong Kong Polytechnic University, University of Texas at Dallas and JSOM, University of Texas at Dallas
Downloads 217 (172,905)

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client complexity, specialist premium, scale economy discount, audit pricing

8.

Damage Control: Changes in Disclosure Tone after Financial Misconduct

Number of pages: 58 Posted: 27 Jul 2018
University of Texas at Dallas, Appalachian State University, American University - Kogod School of Business and Baylor University
Downloads 152 (236,535)

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Disclosure, Tone, Securities and Exchange Commission, Fraud, Reputation

9.

Lenders' Response to Peer and Customer Restatements

Contemporary Accounting Research, Vol. 35, No. 1, 2018
Posted: 30 Jul 2018
Rebecca Files and Umit G. Gurun
University of Texas at Dallas and University of Texas at Dallas

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Restatements, Bank Loans, Contagion Effects, Supply Chain

10.

Empirical Evidence on Repeat Restatements

Accounting Horizons, Forthcoming
Posted: 25 Aug 2013
Rebecca Files, Nathan Y. Sharp and Anne Thompson
University of Texas at Dallas, Texas A&M University - Department of Accounting and University of Illinois at Urbana-Champaign

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