James Moon

Georgia Institute of Technology - Scheller College of Business

800 West Peachtree St.

Atlanta, GA 30308

United States

SCHOLARLY PAPERS

23

DOWNLOADS
Rank 12,898

SSRN RANKINGS

Top 12,898

in Total Papers Downloads

5,280

SSRN CITATIONS
Rank 17,323

SSRN RANKINGS

Top 17,323

in Total Papers Citations

48

CROSSREF CITATIONS

14

Scholarly Papers (23)

1.

Employee Quality and Financial Reporting Outcomes

Journal of Accounting & Economics 64 (1), 123-149.
Number of pages: 63 Posted: 23 Jul 2015 Last Revised: 02 Jul 2017
Arizona State University (ASU) - School of Accountancy, University of Georgia - J.M. Tull School of Accounting, University of Arizona - Department of Accounting (deceased) and Georgia Institute of Technology - Scheller College of Business
Downloads 660 (54,926)
Citation 8

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2.

A New Era of Voluntary Disclosure? Empirical Evidence on How Employee Postings on Social Media Relate to Future Corporate Disclosures

Accounting, Organizations and Society, Forthcoming
Number of pages: 67 Posted: 03 Apr 2017 Last Revised: 03 May 2018
Jeffrey Hales, James Moon and Laura Swenson
University of Texas at Austin - Department of Accounting, Georgia Institute of Technology - Scheller College of Business and University of Wisconsin - Milwaukee
Downloads 600 (62,006)
Citation 18

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Voluntary disclosure; social media; employee outlook; forecasting

Social Media Analysts and Sell-Side Analyst Research

Number of pages: 48 Posted: 20 Sep 2019 Last Revised: 06 Sep 2021
Brigham Young University - Marriott School, Georgia Institute of Technology - Scheller College of Business, University of Oregon - Lundquist College of Business and University of Connecticut
Downloads 524 (72,766)
Citation 7

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equity research, analysts, social media

Social Media Analysts and Sell-Side Analyst Research

Review of Accounting Studies, Forthcoming, Georgia Tech Scheller College of Business Research Paper No. 3918541
Posted: 10 Sep 2021
Brigham Young University - Marriott School, Georgia Institute of Technology - Scheller College of Business, University of Oregon - Lundquist College of Business and University of Connecticut

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Social media analyst; sell-side analyst; information intermediaries; equity research

4.

Skin in the Game: Personal Stock Holdings and Investors’ Response to Stock Analysis on Social Media

Review of Accounting Studies, Forthcoming
Number of pages: 59 Posted: 13 Sep 2016 Last Revised: 13 Jun 2019
University of Georgia - J.M. Tull School of Accounting, Georgia State University and Georgia Institute of Technology - Scheller College of Business
Downloads 458 (86,640)
Citation 13

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5.

Financial analysis on social media and disclosure processing costs: Evidence from Seeking Alpha

Georgia Tech Scheller College of Business Research Paper No. 18-45
Number of pages: 68 Posted: 08 Nov 2018 Last Revised: 15 Feb 2022
Temple University, University of Georgia - J.M. Tull School of Accounting, Georgia Institute of Technology - Scheller College of Business and University of Connecticut
Downloads 420 (95,741)
Citation 2

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Social Media, Information Asymmetry, Earnings Announcements

6.

A Re-Examination of the Cost of Capital Benefits from Higher Quality Disclosures

Number of pages: 59 Posted: 24 Oct 2014 Last Revised: 04 Sep 2015
Frank Heflin, James Moon and Dana Wallace
University of Georgia - J.M. Tull School of Accounting, Georgia Institute of Technology - Scheller College of Business and University of Central Florida - School of Accounting
Downloads 304 (136,916)
Citation 2

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disclosure, cost of equity, cost of debt, bid-ask spread

7.

Measuring Misreporting Risk in Firms’ 10-K Disclosures and the Auditor’s Role in Mitigating Misstatements

Number of pages: 62 Posted: 19 Jul 2017 Last Revised: 21 Sep 2018
James Moon and Quinn Thomas Swanquist
Georgia Institute of Technology - Scheller College of Business and University of Alabama - Culverhouse School of Accountancy
Downloads 286 (145,893)

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accounting, auditing, textual analysis, misreporting risk, restatements

8.

Control Variables in Interactive Models

Georgia Tech Scheller College of Business Research Paper No. 3959861
Number of pages: 31 Posted: 10 Nov 2021
University of Washington - Michael G. Foster School of Business, Georgia Institute of Technology - Scheller College of Business, University of Arkansas, University of Alabama - Culverhouse School of Accountancy and North Carolina State University
Downloads 281 (148,530)

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Accounting Research, Interactions, Control Variables

9.

Client Consulting Opportunities and the Reemergence of Big 4 Consulting Practices: Implications for the Audit Market

Number of pages: 65 Posted: 19 Sep 2019 Last Revised: 14 Feb 2022
Colorado State University, Fort Collins - Department of Accounting, University of Kentucky - Von Allmen School of Accountancy, Georgia Institute of Technology - Scheller College of Business and University of Arkansas
Downloads 279 (150,170)

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Audit Firm Consulting, Audit Market Structure, Latent Dirichlet Allocation

10.
Downloads 245 (170,267)
Citation 10

Disclosure 'Scriptability'

Journal of Accounting Research, Forthcoming
Number of pages: 94 Posted: 04 Oct 2017 Last Revised: 05 Feb 2018
University of Arkansas - Department of Accounting, Georgia State University and Georgia Institute of Technology - Scheller College of Business
Downloads 245 (169,670)
Citation 10

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disclosure, textual analysis, financial reporting, information processing costs, high-frequency trading, XBRL

Disclosure 'Scriptability'

Journal of Accounting Research, Vol. 56, No. 2, 2018, Georgia Tech Scheller College of Business Research Paper No. 18-30
Posted: 02 Aug 2018
University of Arkansas - Department of Accounting, Georgia State University and Georgia Institute of Technology - Scheller College of Business

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Disclosure; Textual Analysis; FInancial Reporting; Information Pro-Cessing Costs; High-Frequency Trading; XBRL

11.

The Role of Executive Risk-Taking Incentives in Voluntary Disclosure Accuracy

Journal of Financial Reporting, forthcoming
Number of pages: 49 Posted: 28 Nov 2018 Last Revised: 30 Aug 2021
University of Georgia - J.M. Tull School of Accounting, University of Georgia - J.M. Tull School of Accounting, Georgia Institute of Technology - Scheller College of Business and University of Connecticut
Downloads 193 (213,888)
Citation 2

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Management Forecast Accuracy, Compensation Incentives, Truthful Disclosure, Voluntary Disclosure

12.

#Fail: Social Media, Firm Distress, and Going Concern Opinions

Number of pages: 54 Posted: 02 Sep 2020 Last Revised: 03 Dec 2020
Eric Condie and James Moon
Georgia Institute of Technology and Georgia Institute of Technology - Scheller College of Business
Downloads 182 (224,097)

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StockTwits, Social Media, Sentiment, Auditing, Going-Concern Opinions, Firm Failure

13.

Everyone Has an Opinion: The Informativeness of Social Media’s Response to Management Guidance

Number of pages: 53 Posted: 30 Nov 2020 Last Revised: 31 Jan 2022
University of Georgia - J.M. Tull School of Accounting, University of British Columbia - Sauder School of Business and Georgia Institute of Technology - Scheller College of Business
Downloads 173 (234,023)

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Management Guidance, Social Media, StockTwits, Analyst Forecasts

14.

Accruals Quality, Disclosure Costs, and Management Guidance

Number of pages: 55 Posted: 25 Jul 2015
James Moon
Georgia Institute of Technology - Scheller College of Business
Downloads 158 (252,492)

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Voluntary Disclosure, Management Guidance, Information Quality, Accruals Quality

15.

On Controlling for Misstatement Risk

Georgia Tech Scheller College of Business Research Paper No. 3857752
Number of pages: 43 Posted: 03 Jun 2021
Georgia Institute of Technology - Scheller College of Business, University of Arkansas, University of Alabama - Culverhouse School of Accountancy and North Carolina State University
Downloads 150 (270,723)

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Misstatement Risk, Restatements, Audit Quality

16.

Risk-Taking Incentives and Returns on R&D Investment

Georgia Tech Scheller College of Business Research Paper No. 18-19
Number of pages: 52 Posted: 15 Mar 2018
Florida State University - Department of Accounting, Georgia Institute of Technology - Scheller College of Business, Florida State University - Department of Accounting and University of Central Florida - School of Accounting
Downloads 149 (264,843)

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Executive Compensation, Managerial Incentives, Risk-Taking, Research and Development

17.

Social Media Analyst Coverage of Socially Responsible Firms

Georgia Tech Scheller College of Business Research Paper No. 3918531
Number of pages: 49 Posted: 28 Sep 2021
Georgia State University, Emporia State University, Georgia Institute of Technology - Scheller College of Business and University of Central Florida - School of Accounting
Downloads 118 (316,033)

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Social media, CSR, Social responsibility, Social media analyst, Seeking Alpha

18.

Lagged Earnings Asymmetry in a Firm-Year Measure of Accounting Conservatism

Journal of Financial Reporting, Forthcoming, Georgia Tech Scheller College of Business Research Paper No. 18-34
Number of pages: 48 Posted: 04 Sep 2018
Florida State University - Department of Accounting, Georgia Institute of Technology - Scheller College of Business and Florida State University - Department of Accounting
Downloads 60 (472,024)

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Conditional Conservatism, Firm-Year Measure, Lagged Earnings Asymmetry, Bias

19.

Post-litigation reporting conservatism

Number of pages: 52 Posted: 28 May 2017 Last Revised: 29 Jul 2021
University of California, Los Angeles - Anderson School of Management, Florida State University - College of Business, University of Georgia - J.M. Tull School of Accounting and Georgia Institute of Technology - Scheller College of Business
Downloads 40 (559,096)

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Litigation, Conservatism, Network externalities, Peer firm, FASB

20.

Can Employee Stock Options Contribute to Less Risk-Taking?

Contemporary Accounting Research, Forthcoming
Posted: 18 Sep 2019
Florida State University - Department of Accounting, Georgia Institute of Technology - Scheller College of Business, Florida State University - Department of Accounting and University of Central Florida - School of Accounting

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Executive Compensation, Managerial Incentives, Risk-taking, research and development

21.

Out of Control: The (Over)use of Controls in Accounting Research

The Accounting Review: Forthcoming doi: https://doi.org/10.2308/TAR-2019-0637
Posted: 27 Jul 2018 Last Revised: 22 Jul 2021
North Carolina State University, University of Alabama - Culverhouse School of Accountancy, University of Arkansas and Georgia Institute of Technology - Scheller College of Business

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accounting research methods, controls, measurement error, interactions, fixed effects

22.

The Association between PCAOB Inspection Reports and SEO Discounting

Posted: 17 Oct 2017 Last Revised: 12 Oct 2021
University of Memphis, Louisiana State University, Baton Rouge - Department of Accounting, Georgia Institute of Technology - Scheller College of Business and University of Wisconsin - Milwaukee

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PCAOB, SEO, Discounting, Audit Quality

23.

Do Clients Get What They Pay For? Evidence from Auditor and Engagement Fee Premiums

Contemporary Accounting Research, Forthcoming
Posted: 06 Apr 2017 Last Revised: 27 Aug 2018
Georgia Institute of Technology - Scheller College of Business, University of Arkansas, University of Alabama - Culverhouse School of Accountancy and North Carolina State University

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Audit Pricing, Auditor Quality, Auditor Selection, Audit Markets