Research

Questions I keep asking.

My work explores how accounting information shapes decisions across firm boundaries — with three threads I keep pulling at: how reporting quality moves through supply chains, how executive psychology distorts and conveys information, and how AI is reshaping the production of accounting knowledge.

2026

The Effect of Management Information Quality on External Stakeholders: Evidence from Suppliers

International Journal of Managerial Finance · Accepted, forthcoming
Sole-authored
Accepted · Forthcoming

Suppliers don't just read customer financial statements — they respond to the quality of the information. Using revenue guidance and restatements as proxies for information quality, I show that suppliers invest more in working capital and become less sensitive to general uncertainty when their major customers communicate well. The result favors a real-options interpretation of customer-supplier information flow over the operational-efficiency view.

Download PDF DOI: 10.1108/IJMF-09-2024-0525
2026

Better Together: Strategic Management, Management Accounting, and Dynamic Capabilities

Advances in Management Accounting · Accepted
With A. Fultz
Accepted · Forthcoming

Management accounting and strategic management share aligned purposes but rarely talk to each other. We propose a theoretical integration that positions management accounting as a critical underlying process enabling the sensing, seizing, and transforming capacities of dynamic capabilities — opening new pathways for research and giving management accountants a clearer strategic voice.

Download PDF (preprint)
2026

The Role of Personal Characteristics in Developing Actionable Intelligence within the Management Accounting Ecosystem

Advances in Management Accounting · Accepted
With K. Dow, S. Shabazz, N. Koch
Accepted · Forthcoming

Management accountants increasingly serve as strategic partners — but the human capital underlying that role is shaped by individual traits like grit and perseverance. We position personal characteristics as antecedents to the Balanced Scorecard's learning-and-growth perspective and embed the BSC inside a Management Accounting Ecosystem that turns data into decision-useful knowledge.

PDF available on request — email me
2026

How Managerial Discretion in SAB 74 Disclosure Timing Mitigates Uncertainty under ASC 606

China Accounting & Finance Review
With J. L. Glaze
Accepted · Forthcoming

When do firms tell investors that a new accounting standard is coming, and what does that timing reveal? Looking at 131 firms materially affected by ASC 606, we find managers delay SAB 74 disclosures when the anticipated income effect is negative — and that delay degrades analysts' forecasting accuracy in the year that follows. Timelier pre-adoption disclosure mitigates the damage.

Download PDF DOI: 10.1108/CAFR-07-2024-0098
2025

Positive Externalities of Credit Ratings: Customer Downgrades, Supplier Performance, and Investor Perception

Accounting & Finance
With L. Huang, W. Tang
Published

A customer's credit downgrade isn't only bad news for that firm — it ripples to suppliers. Following a major customer's credit-rating downgrade, suppliers' earnings response coefficients weaken, customer relationships deteriorate, and operational efficiency drops. The paper documents a positive externality of credit ratings: information generated for debt holders turns out to be useful to a much wider set of stakeholders.

Download PDF DOI: 10.1111/acfi.70122
2025

Understanding Supply Chain Teamwork

Supply Chain Management Review · 29(5): 18–23
With S. Shabazz, M. S. Garcia
Practitioner

A practitioner-oriented piece on the human architecture of effective supply-chain collaboration. We draw lessons from sports — where high-pressure, strategic teamwork is the explicit object of study — to argue for cross-functional organizational dynamics that are more than the sum of their parts.

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2024

The Importance of Cybersecurity Disclosures in Customer–Supplier Relationships

Journal of Corporate Accounting & Finance · 1–9
With S. Wang
Published

Cybersecurity-risk disclosures shape the trust architecture of customer-supplier relationships. Drawing on SEC-mandated disclosures and four proxies for relationship change, we find that customers increase purchases from suppliers whose cybersecurity awareness improves — and that the effect is sharpened when suppliers are more exposed to non-public adverse news.

Download PDF DOI: 10.1002/jcaf.22695
2024

Words to Use With Care? CEO Dispositional Optimism vs Overconfidence

Finance Research Letters
With S. Grove, D. Villacis-Calderon, K. E. Dow
Published

CEO overconfidence and dispositional optimism are often used interchangeably, but they're not the same thing — and conflating them muddies what we conclude about disclosure and decision-making. We separate the two empirically through customer-supplier interactions and show they push relationship-specific investment in opposite directions: a customer CEO's optimism strengthens supplier investment while overconfidence weakens it.

Download PDF DOI: 10.1016/j.frl.2023.104785
2023

The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions?

Issues in Accounting Education · 38(4): 81–108
With D. A. Wood and 324 others
Published

A landmark coordinated study benchmarking generative AI against human students across a wide range of accounting topics — and an unusually large collaboration of 326 authors that became a reference point for how the field would think about AI in accounting education and practice.

Download PDF DOI: 10.2308/ISSUES-2023-013