Recent Recipients of the McLaughlin Prize
2023: 25th Anniversary Commemorating Event
Supervisor Influence on Employee Misconduct. Zachary Kowaleski (University of Texas at Austin), Andrew Sutherland (MIT) and Felix W. Vetter (University of Mannheim); and
Out of Site, Out of Mind? The Role of the Government-Appointed Corporate Monitor. Lindsey A. Gallo, Kendall V. Lynch, & Rimmy E. Tomy. Forthcoming Journal of Accounting Research
2022: When Executives Pledge Integrity: The Effect of the Accountant’s Oath on Firms’ Financial Reporting. J. Heese, Harvard Business School; G. Pérez-Cavazos, UCSD Rady School of Management; & C. D. Peter, Rotterdam School of Mgmt. Working paper
2021: The revolving door between large audit firms and the PCAOB: Implications for future inspection reports and audit quality. B. Hendricks, W. Landsman, & F. Dimas Pena-Romera. The Accounting Review (2021), in press.
2020: Audit Partners’ Judgments and Challenges in the Audit of Internal Control over Financial Reporting. J. Cohen, J. Joe, J. C. Thibodeau, & G. Trompeter. AUDITING: A Journal of Practice and Theory (2020), 39(4): 57-85
2019: Corporate Social Responsibility Disclosures and Investor Judgments in Difficult Times: The Role of Ethical Culture and Assurance. A. Stuart, J. Bedard, & C. Clark. Journal of Business Ethics (2021), 171: 565-582
2018: (Best paper, 20th Anniversary Commemorating Conference): Factors that Impair Auditors’ Ability to see the Ethical Implications of their Behavior on Actual Audits. Michelle Frank, Miami University & Vicki Hoffman, University of Pittsburgh.
2017: Improving Experienced Auditors’ Detection of Deception in CEO Narratives. J.L. Hobson, W.J. Mayew, M. Peecher, & M. Venkatachalam. Journal of Accounting Research 55(5): 1137-1166.
2016: Boiling the Frog Slowly: The Immersion of C-Suite Financial Executives into Fraud. Suh, I., J. T. Sweeney, K. Linke & J. Wall. In Journal of Business Ethics 162(3) 645-673. (2020)
2015: Stock Picking Skills of SEC Employees. Shivaram Rajgopal, Columbia University; Roger White, Emory University.
2014: Changes in Corporate Governance following Allegations of Fraud against Shareholders versus Fraud against the Government. Lakshmana K. Krishna-Moorthy, Rutgers University.
2013: Honoring One’s Word: CEO Integrity and Accruals Quality. S. Dikolli, T. Keusch, W. Mayew, & T. Steffen. In The Accounting Review 95(2) 2020, 61-88 “CEO Behavioral Integrity, Auditor Responses, and Firm Outcomes.”
2012 The Impact of Rank-and-File Stock Options on Employee Whistleblowing. A. Call, S. Kedia, &S. Rajgopal. Journal of Accounting and Economics 62 (2016): 277-300.
2011: SEC enforcement: does forthright disclosure and cooperation really matter? Files, Rebecca. Journal of Accounting and Economics 53 (1–2): 353–374
2010: Internal audit outsourcing and the risk of misleading or fraudulent financial reporting: Did Sarbanes-Oxley get it wrong? Prawitt, D., Sharp, N., & Wood, W. Contemporary Accounting Research 29(4): 1013–1271
2009: Why do CFOs become involved in material accounting manipulations? Feng, M., Ge, W., Luo, S. & Shevlin, T. Journal of Accounting and Economics 2011 51(1-2): 21-36
2008: (10th Anniversary Commemorating Conference of the McLaughlin Prize): Whistleblowing: Target firm characteristics and economic consequences. Bowen, R. A. Call & S. Rajgopal. The Accounting Review 85(4): 1239-1271.
2007: Abdolmohammadi, M. J. & W.J Read. Corporate governance ratings and financial restatements. Journal of Forensic & Investigative Accounting 2010 2(1).
2006: The relation between executive compensation and earnings management: changes in post-Sarbanes-Oxley era. Carter, M. E. Lynch, L.J., & Zechman, S. Review of Accounting Studies, 2009 14(4)