Spencer B. Anderson

University of Illinois at Urbana-Champaign - Department of Accountancy

Assistant Professor

1206 South Sixth Street

Champaign, IL 61820

United States

SCHOLARLY PAPERS

4

DOWNLOADS

804

SSRN CITATIONS

2

CROSSREF CITATIONS

1

Scholarly Papers (4)

Auditing Non-GAAP Measures: Signaling More Than Intended

Number of pages: 50 Posted: 27 Jun 2019 Last Revised: 20 May 2021
Spencer B. Anderson, Jessen L. Hobson and Ryan Sommerfeldt
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Illinois at Urbana-Champaign and Washington State University
Downloads 408 (91,849)

Abstract:

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Non-GAAP, Audit, Attribute substitution

Auditing Non-GAAP Measures: Signaling More Than Intended

Contemporary Accounting Research, Forthcoming
Posted: 02 Sep 2021
Spencer B. Anderson, Jessen L. Hobson and Ryan Sommerfeldt
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Illinois at Urbana-Champaign and Washington State University

Abstract:

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non-GAAP measures, audit; expectation gap, attribute substitution, street earnings, pro-forma

2.

Money Illusion and the Effect of Reporting Components of Accounting Estimates on Financial Statement Users’ Investment Decisions

Number of pages: 40 Posted: 27 Oct 2020
Spencer B. Anderson, Leslie D. Hodder and Patrick E. Hopkins
University of Illinois at Urbana-Champaign - Department of Accountancy, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 231 (170,931)

Abstract:

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Fair Values, Money Illusion, Inflation, Financial Securities, Cash Flow, Discount Rate

3.

The Joint Effects of Rich Data Visualization and Audit Procedure Categorization on Auditor Judgment

Number of pages: 64 Posted: 12 Jan 2021
Spencer B. Anderson, Jessen L. Hobson and Mark E. Peecher
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Illinois at Urbana-Champaign and University of Illinois at Urbana-Champaign
Downloads 165 (230,668)
Citation 3

Abstract:

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Audit, Data visualization, Classification, Audit procedures

4.

The Effect of Alternative Accounting Measurement Bases on Investors’ Resource Allocation Decisions and Assessments of Managers’ Stewardship

Posted: 03 Jun 2014 Last Revised: 10 May 2019
Spencer B. Anderson, Jason Brown, Leslie D. Hodder and Patrick E. Hopkins
University of Illinois at Urbana-Champaign - Department of Accountancy, Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting

Abstract:

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Stewardship, fair value, experimental market, transparency, comparability, correspondence bias