H. Scott Asay

University of Iowa - Department of Accounting

Assistant Professor

S232 Pappajohn Business Building

Iowa City, IA 52242-1000

United States

  • University of Iowa - Department of Accounting

SCHOLARLY PAPERS

13

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Top 11,770

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62

CROSSREF CITATIONS

40

Scholarly Papers (13)

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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
H. Scott Asay, Ryan Guggenmos, Kathryn Kadous, Lisa Koonce and Robert Libby
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

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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
H. Scott Asay, W. Brooke Elliott and Kristina M. Rennekamp
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
H. Scott Asay, Jeffrey L. Hoopes, Jacob R. Thornock and Jaron H. Wilde
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
H. Scott Asay, Tim Brown, Mark W. Nelson and T. Jeffrey Wilks
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
H. Scott Asay, Jeffrey L. Hoopes, Jacob R. Thornock and Jaron H. Wilde
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)

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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
H. Scott Asay, Shana Clor-Proell and Michael T. Durney
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)

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