H. Scott Asay

University of Iowa - Department of Accounting

Assistant Professor

S232 Pappajohn Business Building

Iowa City, IA 52242-1000

United States

SCHOLARLY PAPERS

13

DOWNLOADS
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Top 12,855

in Total Papers Downloads

5,293

SSRN CITATIONS
Rank 11,770

SSRN RANKINGS

Top 11,770

in Total Papers Citations

62

CROSSREF CITATIONS

40

Scholarly Papers (13)

1.

Theory Testing and Process Evidence in Accounting Experiments

H. Scott Asay, Ryan Guggenmos, Kathryn Kadous, Lisa Koonce, Robert Libby; Theory Testing and Process Evidence in Accounting Experiments. The Accounting Review 2021; doi: https://doi.org/10.2308/TAR-2019-1001
Number of pages: 50 Posted: 25 Nov 2019 Last Revised: 20 Dec 2021
University of Iowa - Department of Accounting, SC Johnson Graduate School of Management, Emory University - Goizueta Business School, University of Texas and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 1,180 (24,562)
Citation 36

Abstract:

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experimental research, process evidence, moderation, mediation, multiple experiments, experimental design

2.

Disclosure Readability and the Sensitivity of Investors’ Valuation Judgments to Outside Information

Number of pages: 50 Posted: 19 Sep 2014 Last Revised: 09 Aug 2016
University of Iowa - Department of Accounting, University of Illinois at Urbana-Champaign and SC Johnson Graduate School of Management
Downloads 844 (39,596)
Citation 23

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voluntary disclosure, readability, information search, information processing

3.

Firm Performance, Reporting Goals, and Language in Narrative Disclosures

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 53 Posted: 27 Aug 2012 Last Revised: 28 Feb 2018
H. Scott Asay, Robert Libby and Kristina M. Rennekamp
University of Iowa - Department of Accounting, Cornell University - Samuel Curtis Johnson Graduate School of Management and SC Johnson Graduate School of Management
Downloads 605 (61,385)
Citation 17

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textual analysis, readability, narrative disclosure language, causal explanation

4.

Do Features that Associate Managers with a Message Magnify Investors' Reactions to Narrative Disclosures?

Number of pages: 46 Posted: 21 Nov 2013 Last Revised: 08 Feb 2018
H. Scott Asay, Robert Libby and Kristina M. Rennekamp
University of Iowa - Department of Accounting, Cornell University - Samuel Curtis Johnson Graduate School of Management and SC Johnson Graduate School of Management
Downloads 560 (67,734)
Citation 12

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language, voluntary disclosure, investor judgment, plain English, personal pronouns, CEO photos

5.

Tax Boycotts

Number of pages: 52 Posted: 30 Mar 2021
University of Iowa - Department of Accounting, University of North Carolina (UNC) at Chapel Hill - Accounting Area, Brigham Young University and University of Iowa - Henry B. Tippie College of Business
Downloads 414 (97,460)

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corporate tax planning, consumer boycotts, reputational effects of tax planning

6.

The Effects of Out-of-Regime Guidance on Auditor Judgments About Appropriate Application of Accounting Standards

Johnson School Research Paper Series No. 7-2012
Number of pages: 40 Posted: 11 Jan 2012 Last Revised: 15 Oct 2015
University of Iowa - Department of Accounting, University of South Carolina - Department of Accounting, Cornell University - Samuel Curtis Johnson Graduate School of Management and Brigham Young University
Downloads 340 (121,691)
Citation 3

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Convergence, Contrast effect, Financial accounting standards, Audit Judgment

7.

Horizon-Induced Optimism as a Gateway to Earnings Management

Number of pages: 43 Posted: 05 Jun 2013 Last Revised: 23 Aug 2021
H. Scott Asay
University of Iowa - Department of Accounting
Downloads 311 (133,585)
Citation 7

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optimism, accruals-based earnings management, real earnings management

8.

Disclaiming the Future: Investigating the Impact of Cautionary Disclaimers on Investor Judgments Before and After Experiencing Economic Loss

Number of pages: 46 Posted: 05 Mar 2015 Last Revised: 06 Sep 2017
H. Scott Asay and Jeffrey Hales
University of Iowa - Department of Accounting and University of Texas at Austin - Department of Accounting
Downloads 298 (139,863)
Citation 4

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voluntary disclosure, forward-looking statements, cautionary language, safe harbor, investor judgments

9.

Consumer Responses to Corporate Tax Planning

Kenan Institute of Private Enterprise Research Paper No. 18-19
Number of pages: 41 Posted: 15 Aug 2018
University of Iowa - Department of Accounting, University of North Carolina (UNC) at Chapel Hill - Accounting Area, Brigham Young University and University of Iowa - Henry B. Tippie College of Business
Downloads 258 (161,985)
Citation 6

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tax planning, consumer behavior, reputational costs of tax planning

10.

Investor Judgments: Linking Dependent Measures to Constructs

Number of pages: 65 Posted: 27 Aug 2021
H. Scott Asay, Jeffrey Hales, Cory Hinds and Kathy Rupar
University of Iowa - Department of Accounting, University of Texas at Austin - Department of Accounting, University of Iowa - Department of Accounting and Georgia Institute of Technology
Downloads 182 (224,189)

Abstract:

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investor judgments, construct validity, experimental design

11.

Fairness and Controlling for the Uncontrollable

Number of pages: 42 Posted: 16 Aug 2016 Last Revised: 20 Nov 2019
H. Scott Asay, Jace Garrett and William B. Tayler
University of Iowa - Department of Accounting, Clemson University and Brigham Young University
Downloads 156 (255,254)
Citation 1

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contract, fairness, controllability, performance, compensation

12.

Behind Closed Doors: An Investigation of Investor Relations Officer Disclosures in Private Meetings with Investors

Number of pages: 45 Posted: 01 Sep 2021 Last Revised: 04 Oct 2021
University of Iowa - Department of Accounting, Texas Christian University - Department of Accounting and University of Iowa
Downloads 96 (363,162)

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Regulation Fair Disclosure; investor relations; private disclosure; materiality

13.

Strategic Formatting in Firm Disclosures

Number of pages: 41 Posted: 29 Apr 2022
H. Scott Asay, Cory Hinds and Kristina M. Rennekamp
University of Iowa - Department of Accounting, University of Iowa - Department of Accounting and SC Johnson Graduate School of Management
Downloads 49 (516,830)

Abstract:

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earnings announcements; qualitative disclosure features; disclosure format; investor relations officers