Propensity Score Matching in Accounting Research

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Armstrong, 2012, The incentives for tax planning, Journal of Accounting and Economics, 53, 391, 10.1016/j.jacceco.2011.04.001

Armstrong, 2012, Corporate governance, compensation consultants, and CEO pay levels, Review of Accounting Studies, 17, 322, 10.1007/s11142-012-9182-y

Ashbaugh, 2003, Do nonaudit services compromise auditor independence? Further evidence, The Accounting Review, 78, 611, 10.2308/accr.2003.78.3.611

Baber, 2014, Investor perceptions of the earnings quality consequences of hiring an affiliated auditor, Review of Accounting Studies, 19, 69, 10.1007/s11142-013-9244-9

Badertscher, 2014, Public equity and audit pricing in the United States, Journal of Accounting Research, 52, 303, 10.1111/1475-679X.12041

Badertscher, 2013, The separation of ownership and control and corporate tax avoidance, Journal of Accounting and Economics, 56, 228, 10.1016/j.jacceco.2013.08.005

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Barth, 2012, Asset securitizations and credit risk, The Accounting Review, 87, 423, 10.2308/accr-10194

Beck, 2014, Tax uncertainty and voluntary real-time tax audits, The Accounting Review, 89, 867, 10.2308/accr-50677

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Billings, 2014, Worth the hype? The relevance of paid-for analyst research for the buy-and-hold investor, The Accounting Review, 89, 903, 10.2308/accr-50681

Bonsall, 2014, The impact of issuer-pay on corporate bond rating properties: Evidence from Moody's and S&P's initial adoptions, Journal of Accounting and Economics, 57, 89, 10.1016/j.jacceco.2014.01.001

Boone, 2010, Do the Big 4 and the second-tier firms provide audits of similar quality?, Journal of Accounting and Public Policy, 29, 330, 10.1016/j.jaccpubpol.2010.06.007

Bova, 2013, Labor unions and management's incentive to signal a negative outlook, Contemporary Accounting Research, 30, 14, 10.1111/j.1911-3846.2012.01160.x

Bowen, 2010, Whistle-blowing: Target firm characteristics and economic consequences, The Accounting Review, 85, 1239, 10.2308/accr.2010.85.4.1239

Brochet, 2014, Do analysts follow managers who switch companies? An analysis of relationships in the capital markets, The Accounting Review, 89, 451, 10.2308/accr-50636

Burnett, 2012, Audit quality and the trade-off between accretive stock repurchases and accrual-based earnings management, The Accounting Review, 87, 1861, 10.2308/accr-50230

Bushman, 2012, The role of bank reputation in “certifying” future performance implications of borrowers' accounting numbers, Journal of Accounting Research, 50, 883, 10.1111/j.1475-679X.2012.00455.x

Call, 2014, Short-term earnings guidance and accrual-based earnings management, Review of Accounting Studies, 19, 955, 10.1007/s11142-013-9270-7

Carcello, 2003, Audit committee characteristics and auditor dismissals following “new” going-concern reports, The Accounting Review, 78, 95, 10.2308/accr.2003.78.1.95

Caskey, 2013, Dividend policy at firms accused of accounting fraud, Contemporary Accounting Research, 30, 818, 10.1111/j.1911-3846.2012.01173.x

Cassell, 2013, The emergence of second-tier auditors in the U.S.: Evidence from investor perceptions of financial reporting credibility, Journal of Business Finance and Accounting, 40, 350, 10.1111/jbfa.12016

Chan, 2011, Aggregate quasi rents and auditor independence: Evidence from audit firm mergers in China, Contemporary Accounting Research, 28, 175, 10.1111/j.1911-3846.2010.01046.x

Chan, 2012, The effects of firm-initiated clawback provisions on earnings quality and auditor behavior, Journal of Accounting and Economics, 54, 180, 10.1016/j.jacceco.2012.05.001

Chen, 2013, Accounting restatements and external financing choices, Contemporary Accounting Research, 30, 750, 10.1111/j.1911-3846.2012.01171.x

Cheng, 2012, The effect of hedge fund activism on corporate tax avoidance, The Accounting Review, 87, 1493, 10.2308/accr-50195

Cheng, 2013, Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting?, Journal of Accounting and Economics, 56, 1, 10.1016/j.jacceco.2013.03.001

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Choy, 2014, Does freezing a defined benefit pension plan affect firm risk?, Journal of Accounting and Economics, 57, 1, 10.1016/j.jacceco.2013.11.004

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Cram, 2009, Three threats to validity of choice-based and matched-sample studies in accounting research, Contemporary Accounting Research, 26, 477, 10.1506/car.26.2.7

Crawford, 2012, Analyst initiations of coverage and stock return synchronicity, The Accounting Review, 87, 1527, 10.2308/accr-50186

Crump, 2009, Dealing with limited overlap in estimation of average treatment effects, Biometrika, 96, 187, 10.1093/biomet/asn055

Dai, 2014, Executive pay-performance sensitivity and litigation, Contemporary Accounting Research, 31, 152, 10.1111/1911-3846.12019

Dambra, 2013, Soft-talk management cash flow forecasts: Bias, quality, and stock price effects, Contemporary Accounting Research, 30, 607, 10.1111/j.1911-3846.2012.01167.x

DeFond, M. L., D. H. Erkens, and J. Zhang. 2015. Does PSM Really Eliminate the Big N Audit Quality Effect?Working paper, University of Southern California.

deHaan, 2013, Does voluntary adoption of a clawback provision improve financial reporting quality?, Contemporary Accounting Research, 30, 1027, 10.1111/j.1911-3846.2012.01183.x

Dierynck, 2012, Do managerial incentives drive cost behavior? Evidence about the role of the zero earnings benchmark for labor cost behavior in private Belgian firms, The Accounting Review, 87, 1219, 10.2308/accr-50153

Dorantes, 2013, The effect of enterprise systems implementation on the firm information environment, Contemporary Accounting Research, 30, 1427, 10.1111/1911-3846.12001

Doyle, 2007, Accruals quality and internal control over financial reporting, The Accounting Review, 82, 1141, 10.2308/accr.2007.82.5.1141

Dyreng, 2012, Where do firms manage earnings?, Review of Accounting Studies, 17, 649, 10.1007/s11142-012-9194-7

Efendi, 2013, Executive turnover following option backdating allegations, The Accounting Review, 88, 75, 10.2308/accr-50273

Erkens, 2013, The role of firm status in appointments of accounting financial experts to audit committees, The Accounting Review, 88, 107, 10.2308/accr-50261

Erkens, 2014, Affiliated banker on board and conservative accounting, The Accounting Review, 89, 1703, 10.2308/accr-50798

Ertimur, 2011, Why are recommendations optimistic? Evidence from analysts' coverage initiations, Review of Accounting Studies, 16, 679, 10.1007/s11142-011-9163-6

Eshleman, 2014, Do Big 4 auditors provide higher audit quality after controlling for the endogenous choice of auditor?, Auditing: A Journal of Practice & Theory, 33, 197, 10.2308/ajpt-50792

Francis, 1999, Accounting accruals and auditor reporting conservatism, Contemporary Accounting Research, 16, 135, 10.1111/j.1911-3846.1999.tb00577.x

Francis, 2009, Big 4 office size and audit quality, The Accounting Review, 84, 1521, 10.2308/accr.2009.84.5.1521

Francis, 2013, Office size of Big 4 auditors and client restatements, Contemporary Accounting Research, 30, 1626, 10.1111/1911-3846.12011

Frankel, 2002, The relation between auditors' fees for nonaudit services and earnings management, The Accounting Review, 77, 71, 10.2308/accr.2002.77.s-1.71

Gaertner, 2014, CEO after-tax compensation incentives and corporate tax avoidance, Contemporary Accounting Research, 31, 1077, 10.1111/1911-3846.12058

Gallemore, 2014, The reputational costs of tax avoidance, Contemporary Accounting Research, 31, 1103, 10.1111/1911-3846.12055

Gao, 2014, Commitment to social good and insider trading, Journal of Accounting and Economics, 57, 149, 10.1016/j.jacceco.2014.03.001

Ge, 2011, Do acquirers disclose good news or withhold bad news when they finance their acquisitions using equity?, Review of Accounting Studies, 16, 183, 10.1007/s11142-010-9139-y

Gerakos, 2013, Post-listing performance and private sector regulation: The experience of London's alternative investment market, Journal of Accounting and Economics, 56, 189, 10.1016/j.jacceco.2013.08.004

Goh, 2011, Internal controls and conditional conservatism, The Accounting Review, 86, 975, 10.2308/accr.00000041

Goh, 2013, Auditor reporting under Section 404: The association between the internal control and going concern audit opinions, Contemporary Accounting Research, 30, 970, 10.1111/j.1911-3846.2012.01180.x

Goncharov, 2014, Fair value and audit fees, Review of Accounting Studies, 19, 210, 10.1007/s11142-013-9248-5

Gow, 2016, Causal inference in accounting research, Journal of Accounting Research, 54, 477, 10.1111/1475-679X.12116

Granja, 2013, The relation between bank resolutions and information environment: Evidence from the auctions for failed banks, Journal of Accounting Research, 51, 1031, 10.1111/1475-679X.12028

Guedhami, 2014, Auditor choice in politically connected firms, Journal of Accounting Research, 52, 107, 10.1111/1475-679X.12032

Haw, 2014, Debt financing and accounting conservatism in private firms, Contemporary Accounting Research, 31, 1220, 10.1111/1911-3846.12064

Heckman, 1979, Sample selection bias as a specification error, Econometrica, 47, 153, 10.2307/1912352

Heckman, 1998, Matching as an econometric evaluation estimator, Review of Economic Studies, 65, 261, 10.1111/1467-937X.00044

Hirano, 2001, Estimation of causal effects using propensity score weighting: An application to data on right heart catheterization, Health Services and Outcomes Research Methodology, 2, 259, 10.1023/A:1020371312283

Hirano, 2005, The propensity score with continuous treatments, , 73

Ho, 2007, Matching as nonparametric preprocessing for reducing model dependence in parametric causal inference, Political Analysis, 15, 199, 10.1093/pan/mpl013

Hochberg, 2009, A lobbying approach to evaluating the Sarbanes-Oxley Act of 2002, Journal of Accounting Research, 47, 519, 10.1111/j.1475-679X.2009.00321.x

Hoi, 2013, Is corporate social responsibility (CSR) associated with tax avoidance? Evidence from irresponsible CSR activities, The Accounting Review, 88, 2025, 10.2308/accr-50544

Hong, 2014, The impact of mandatory IFRS adoption on IPOs in global capital markets, The Accounting Review, 89, 1365, 10.2308/accr-50720

Hope, 2013, Tax avoidance and geographic earnings disclosure, Journal of Accounting and Economics, 56, 170, 10.1016/j.jacceco.2013.06.001

Hope, 2013, Financial reporting quality of U.S. private and public firms, The Accounting Review, 88, 1715, 10.2308/accr-50494

Hoppe, 2011, The choice of different types of subjectivity in CEO annual bonus contracts, The Accounting Review, 86, 2023, 10.2308/accr-10132

Houston, 2014, Political connections and the cost of bank loans, Journal of Accounting Research, 52, 193, 10.1111/1475-679X.12038

Huang, 2012, Does enhanced disclosure really reduce agency costs? Evidence from the diversion of corporate resources, The Accounting Review, 87, 199, 10.2308/accr-10160

Iliev, 2014, Uninvited U.S. investors? Economic consequences of involuntary cross-listings, Journal of Accounting Research, 52, 473, 10.1111/1475-679X.12035

Imai, 2004, Causal inference with general treatment regimes: Generalizing the propensity score, Journal of the American Statistical Association, 99, 854, 10.1198/016214504000001187

Iskandar-Datta, 2013, Valuation consequences of clawback provisions, The Accounting Review, 88, 171, 10.2308/accr-50262

Jagolinzer, 2011, Corporate governance and the information content of insider trades, Journal of Accounting Research, 49, 1249, 10.1111/j.1475-679X.2011.00424.x

Joffe, 1999, Invited commentary: Propensity scores, American Journal of Epidemiology, 150, 327, 10.1093/oxfordjournals.aje.a010011

Johnson, 2002, Audit-firm tenure and the quality of financial reports, Contemporary Accounting Research, 19, 637, 10.1506/LLTH-JXQV-8CEW-8MXD

Khurana, 2004, Litigation risk and the financial reporting credibility of Big 4 versus non-Big 4 audits: Evidence from Anglo-American countries, The Accounting Review, 79, 473, 10.2308/accr.2004.79.2.473

Kim, 2012, IFRS reporting, firm-specific information flows, and institutional environments: International evidence, Review of Accounting Studies, 17, 474, 10.1007/s11142-012-9190-y

Kirk, 2014, Professional investor relations within the firm, The Accounting Review, 89, 1421, 10.2308/accr-50724

Kuang, 2013, Credit ratings and CEO risk-taking incentives, Contemporary Accounting Research, 30, 1524, 10.1111/1911-3846.12005

Kwak, 2012, The composition of top management with general counsel and voluntary information disclosure, Journal of Accounting and Economics, 54, 19, 10.1016/j.jacceco.2012.04.001

Larcker, 2010, On the use of instrumental variables in accounting research, Journal of Accounting and Economics, 49, 186, 10.1016/j.jacceco.2009.11.004

Lawrence, 2011, Can Big 4 versus non-Big 4 differences in audit-quality proxies be attributed to client characteristics?, The Accounting Review, 86, 259, 10.2308/accr.00000009

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Lennox, 2010, Big Five audits and accounting fraud, Contemporary Accounting Research, 27, 209, 10.1111/j.1911-3846.2010.01007.x

Lennox, 2012, Selection models in accounting research, The Accounting Review, 87, 589, 10.2308/accr-10195

Lennox, 2013, Tax aggressiveness and accounting fraud, Journal of Accounting Research, 51, 739, 10.1111/joar.12002

Li, 2012, Management guidance and the underpricing of seasoned equity offerings, Contemporary Accounting Research, 29, 710, 10.1111/j.1911-3846.2011.01120.x

Lim, 2008, Non-audit service fees and audit quality: The impact of auditor specialization, Journal of Accounting Research, 46, 199, 10.1111/j.1475-679X.2007.00266.x

Lu, 2001, Matching with doses in an observational study of a media campaign against drug abuse, Journal of the American Statistical Association, 96, 1245, 10.1198/016214501753381896

Lu, 2011, Direct and indirect effects of internal control weaknesses on accrual quality: Evidence from a unique Canadian regulatory setting, Contemporary Accounting Research, 28, 675, 10.1111/j.1911-3846.2010.01058.x

Mak, 2011, Conditional earnings conservatism and corporate refocusing activities, Journal of Accounting Research, 49, 1041, 10.1111/j.1475-679X.2011.00414.x

Matsumura, 2014, Firm-value effects of carbon emissions and carbon disclosures, The Accounting Review, 89, 695, 10.2308/accr-50629

Mayew, 2013, Using earnings conference calls to identify analysts with superior private information, Review of Accounting Studies, 18, 386, 10.1007/s11142-012-9210-y

McGuire, 2014, Dual class ownership and tax avoidance, The Accounting Review, 89, 1487, 10.2308/accr-50718

McInnis, 2011, The effect of cash flow forecasts on accrual quality and benchmark beating, Journal of Accounting and Economics, 51, 219, 10.1016/j.jacceco.2010.10.005

Minnis, 2011, The value of financial statement verification in debt financing: Evidence from private US firms, Journal of Accounting Research, 49, 457, 10.1111/j.1475-679X.2011.00411.x

Minutti-Meza, 2013, Does auditor industry specialization improve audit quality?, Journal of Accounting Research, 51, 779, 10.1111/1475-679X.12017

Mohanram, 2014, Analysts' cash flow forecasts and the decline of the accruals anomaly, Contemporary Accounting Research, 31, 1143, 10.1111/1911-3846.12056

Mola, 2013, Is there life after the complete loss of analyst coverage?, The Accounting Review, 88, 667, 10.2308/accr-50330

Murphy, 2010, Executive pay and “independent” compensation consultants, Journal of Accounting and Economics, 49, 247, 10.1016/j.jacceco.2009.12.001

Myers, 2003, Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation?, The Accounting Review, 78, 779, 10.2308/accr.2003.78.3.779

Naiker, 2013, Options trading and the cost of equity capital, The Accounting Review, 88, 261, 10.2308/accr-50275

Orpurt, 2009, Do direct cash flow disclosures help predict future operating cash flows and earnings?, The Accounting Review, 84, 893, 10.2308/accr.2009.84.3.893

Peel, 2012, Differential audit quality, propensity score matching and Rosenbaum bounds for confounding variables, Journal of Business Finance and Accounting, 39, 606, 10.1111/j.1468-5957.2012.02287.x

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Prawitt, 2012, Internal audit outsourcing and the risk of misleading or fraudulent financial reporting: Did Sarbanes-Oxley get it wrong?, Contemporary Accounting Research, 29, 1109, 10.1111/j.1911-3846.2012.01141.x

Rajgopal, 2012, Frictions in the CEO labor market: The role of talent agents in CEO compensation, Contemporary Accounting Research, 29, 119, 10.1111/j.1911-3846.2011.01082.x

Ramalingegowda, 2013, The role of financial reporting quality in mitigating the constraining effect of dividend policy on investment decisions, The Accounting Review, 88, 1007, 10.2308/accr-50387

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Shroff, 2013, Voluntary disclosure and information asymmetry: Evidence from the 2005 securities offering reform, Journal of Accounting Research, 51, 1299, 10.1111/1475-679X.12022

Skaife, 2013, Internal control over financial reporting and managerial rent extraction: Evidence from the profitability of insider trading, Journal of Accounting and Economics, 55, 91, 10.1016/j.jacceco.2012.07.005

Srinidhi, 2014, The effect of governance on specialist auditor choice and audit fees in U.S. family firms, The Accounting Review, 89, 2297, 10.2308/accr-50840

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