Katherine Schipper

Duke University — United States

Business, Management and Accounting · Social Sciences

41h-index18.4kcitations103works1.02yr avg
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Research Topics

Auditing, Earnings Management, Governance(73), Financial Reporting and Valuation Research(46), Corporate Finance and Governance(35), Financial Markets and Investment Strategies(31), Accounting Theory and Financial Reporting(12)

Publications103 total

Discussion of “Accounting standards and antidumping investigations” by Stephen Teng Sun, Shang-Jin Wei and Jin Xie
Journal of Accounting and Economics·2025
Standard setting for sustainability reporting
Accounting and Business Research·2025· 2 cited
Estimating profitability decomposition frameworks via machine learning: Implications for earnings forecasting and financial statement analysis
Journal of Accounting and Economics·2025· 2 citedOpen Access
Why is Accounting Information a Poor Predictor of Creditor Losses Given Default?
SSRN Electronic Journal·2024Open Access
Payoffs to Aggressiveness
The Accounting Review·2023
Discussion of ‘The impact of the adoption of IFRS 11 on the comparability of accounting information’
Accounting and Business Research·2022· 4 cited
Why do accounting issues end up in the ‘too difficult’ box?
Accounting and Business Research·2022· 11 citedOpen Access
The Costs of Waiving Audit Adjustments
Journal of Accounting Research·2022· 38 cited
Measuring Accounting Asset Informativeness
The Accounting Review·2021· 14 cited
Immaterial Error Corrections and Financial Reporting Reliability*
Contemporary Accounting Research·2021· 29 cited
Non-random sampling and association tests on realized returns and risk proxies
Review of Accounting Studies·2021· 4 citedOpen Access
Financial Reporting for Pollution Reduction Programs
Management Science·2020· 25 cited
Non-Random Sampling and Association Tests on Realized Returns and Risk Proxies
SSRN Electronic Journal·2020Open Access
What Can Analysts Learn from Artificial Intelligence about Fundamental Analysis?
SSRN Electronic Journal·2020· 13 citedOpen Access
Auditors’ Quantitative Materiality Judgments: Properties and Implications for Financial Reporting Reliability
Journal of Accounting Research·2019· 110 cited
A Balance-Sheet-Based Measure of Accounting Quality
SSRN Electronic Journal·2019· 2 citedOpen Access
The Last Chance to Improve Financial Reporting Reliability: Evidence from Recorded and Waived Audit Adjustments
SSRN Electronic Journal·2018· 7 citedOpen Access
Evidence of Manager Intervention to Avoid Working Capital Deficits
Contemporary Accounting Research·2017· 22 cited
Direct Measures of Auditors' Quantitative Materiality Judgments: Properties, Determinants and Consequences for Audit Characteristics and Financial Reporting Reliability
SSRN Electronic Journal·2017· 5 citedOpen Access
Comments and Observations Regarding the Relation Between Theory and Empirical Research in Contemporary Accounting Research
Foundations and Trends® in Accounting·2016· 15 cited
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Frequent Co-authors

Jennifer Francis(16), Per Olsson(11), Linda Vincent(7), Ryan LaFond(6), Rex Thompson(4), Abbie J. Smith(4), Frank Ecker(4), Preeti Choudhary(4), Kenneth J. Merkley(3), Catherine M. Schrand(3), Qi Chen(2), Irene Kim(2), Robert H. Herz(2), Krishna G. Palepu(2), Stephen G. Ryan(2), Douglas J. Skinner(2), Donna R. Philbrick(1), Nilabhra Bhattacharya(1), Xiao Dong Chen(1), Yongxin Xu(1)