Leslie D. Hodder

Indiana University — United States

Business, Management and Accounting · Social Sciences

21h-index1.9kcitations45works1.02yr avg
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Research Topics

Auditing, Earnings Management, Governance(38), Financial Reporting and Valuation Research(19), Financial Markets and Investment Strategies(16), Corporate Finance and Governance(12), Accounting Theory and Financial Reporting(8)

Publications45 total

Standard setting for sustainability reporting
Accounting and Business Research·2025· 2 cited
Cost Anchoring in Fair Value Estimation
SSRN Electronic Journal·2025Open Access
Weathering the Storm: Does Voluntary Auditing Forestall Regulatory Sale or Closure of Troubled Community Banks?
Auditing A Journal of Practice & Theory·2024· 1 cited
Fair Value Measurement Discretion and Opportunistic Avoidance of Impairment Loss Recognition
The Accounting Review·2022· 16 cited
Money Illusion and the Effect of Reporting Components of Accounting Estimates on Financial Statement Users’ Investment Decisions
SSRN Electronic Journal·2020Open Access
Usefulness of Interest Income Sensitivity Disclosures
The Accounting Review·2020· 3 cited
Fair Value Measurement Discretion and Opportunistic Avoidance of Impairment Loss Recognition
SSRN Electronic Journal·2019· 13 citedOpen Access
Usefulness of Interest Income Sensitivity Disclosures
SSRN Electronic Journal·2017· 5 citedOpen Access
The effect of alternative accounting measurement bases on investors’ assessments of managers’ stewardship
Accounting Organizations and Society·2015· 29 cited
Audits and Bank Failure: Do Financial Statement Audits Reduce Losses to Capital Providers?
SSRN Electronic Journal·2015· 10 citedOpen Access
Agency problems, accounting slack, and banks’ response to proposed reporting of loan fair values
Accounting Organizations and Society·2014· 36 cited
Voluntary Audits and Bank Failure: Do financial statement audits constrain excessive risk taking?
2014· 3 cited
The Effect of Alternative Accounting Measurement Bases on Financial Statement Userss Resource Allocation Decisions and Assessments of Managerss Stewardship
SSRN Electronic Journal·2014· 2 citedOpen Access
Financial reporting for financial instruments
Accounting review: A quarterly journal of the American Accounting Association·2014· 3 cited
Fair Value Measurement in Financial Reporting
Foundations and Trends® in Accounting·2014· 10 cited
Financial reporting for employee stock options: liabilities or equity?
Review of Accounting Studies·2013· 28 cited
The Predictive Ability of Fair Values for Future Financial Performance of Commercial Banks and the Relation of Predictive Ability to Banks' Share Prices
Contemporary Accounting Research·2013· 80 cited
Accounting Slack and Banks’ Response to Proposed Fair Value Accounting for Loans
SSRN Electronic Journal·2012· 8 citedOpen Access
The American Accounting Association’s Financial Reporting Policy Committee’s Response to the Preliminary Views on Financial Statement Presentation
Accounting Horizons·2010· 9 cited
Response to the SEC’s Proposed Rule—Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) by U.S. Issuers
Accounting Horizons·2010· 26 cited
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Frequent Co-authors

Patrick E. Hopkins(16), Mary Lea McAnally(11), Mark J. Kohlbeck(9), Mark T. Bradshaw(7), Carolyn M. Callahan(7), Jack T. Ciesielski(7), Thomas Stöber(7), Phillip C. Stocken(6), Robert Laux(5), Connie D. Weaver(4), Teri Lombardi Yohn(4), Spencer B. Anderson(4), Elizabeth A. Gordon(4), Mary E. Barth(3), Stephen Stubben(3), Lisa Koonce(3), Christine A. Botosan(3), David Farber(3), Sarah E. McVay(3), Marcy L. Shepardson(3)