Clark M. Wheatley

• Turner, D. E., Pacheco Paredes, A. A., & Wheatley, C. M.

  (2024).

  <em><span style="font-size:12pt;color:#53565a;">Transfer of Knowledge: Do trade surpluses foster quality in accounting practices?</span></em><span style="font-size:medium;"></span>.

  Economic Analysis and Policy

  , 81(March)

  .

• Turner E. H., & Wheatley C. M.

  (2024).

  <span style="font-size:12pt;color:#212121;">Cost–Benefit Analysis of </span><span style="font-size:12pt;color:#212121;">International Financial Reporting Standard and Russian Accounting Standard</span><span style="font-size:12pt;color:#212121;">Integration: What Does Comparability Cost</span><span style="font-size:12pt;color:#212121;">?</span><span style="font-size:medium;"></span>.

  Journal of Risk and Financial Management

  , 17(7)

  .

• Islam, M. N., Li, S., & Wheatley, C. M.

  (2023).

  Can Financial Statement Comparability Predict Financial Distress?<span style="font-size:medium;"></span>.

  Review of Accounting and Finance

  , 22(3)

  .

• Pacheco Paredes, A. A., & Wheatley, C. M.

  (2021).

  The Association of Real Earnings Management with Audit Report Lags.

  Advances in Accounting

  .

• Islam, M. N., & Wheatley, C. M. (2021). Climate Risk and Trade Credit: Global Evidence. International Trade Journal, 35(1).
• Pacheco Paredes, A. A., & Wheatley, C. M. (2020). The Effect of Changing Fiscal Year-Ends on Audit Fees and Audit Quality. Journal of Financial Economic Policy.

• Chang, Y., Lin, Y., Liu, L., Shiue, M., & Wheatley, C.

  (2018).

  The use of Hierarchical Linear Modeling to address Lack-of-independence in Empirical Auditing Research.

  European Accounting Review

  , 27(1)

  .

• Dugan, M. T., Turner, E. H., & Wheatley, C. (2018). Liability of Foreigness: The impact of Elimination of the Reconciliation Requirement on International Asset Allocation by US Investors. Journal of International Accounting Research, 17(2).
• Dugan, M. T., Turner, E. H., & Wheatley, C. M. (2018). The Market Valuation Implications of Pension Asset Allocation and Pension Accounting Reform. Advances in Quantitative Analysis of Finance and Accounting, 15.
• Dugan, M. T., Turner, E. H., & Wheatley, C. M. (2017). The Impact of Pension Accounting Reform on the Predictability of Future Cash Flows. Journal of Financial Economic Policy, 9(1).
• Pacheco, P., & Wheatley, C. M. (2017). Do ERPs Constrain Real Earnings Management? Journal of Information Systems, 32(3).
• Pacheco, P., & Wheatley, C. M. (2017). Real Earnings Management or 'Just Business?' Journal of Financial Economic Policy, 9(3).
• Pacheco, P., Rama, D., & Wheatley, C. M. (2017). The Timing of Auditor Dismissals: Determinants and Consequences. Accounting Horizons, 31(3).
• Pacheco, A. A., & Wheatley, C. M. (2016). Culture and Real Earnings Management. International Journal of Emerging Markets, 12(1).
• Dugan, M., McEldowney, J., Turner, E. H., & Wheatley, C. (2015). The Impact of Different Accounting Reporting Methods on the Informativeness of Research and Development Costs: IFRS compared to U.S. GAAP. Review of Pacific Basin Financial Markets and Policies, 19(4).
• Thiruvadi, S., Huang, H., Wheatley, C., & Thiruvadi, S. (2015). Free Cash Flow and Debt Monitoring Hypothesis: Evidence from Material Internal Control Weakness Disclosures. Journal of Forensic & Investigative Accounting.
• Surysekar, K., Turner, E. H., & Wheatley, C. M. (2014). On The Association Between Donor-Imposed Financial Inflexibility And Future Donations To Charitable Organizations. Journal of Management Accounting Research, 27(1).
• Elshahat, I., & Wheatley, C. (2014). Is Pollution Profitable? A Cross Sectional Study. Academy of Accounting and Financial Studies Journal, 19(2).
• Pacheco, P., & Wheatley, C. (2014). Accruals and Real Earnings Management in the Oil and Gas Industry. Oil, Gas and Energy Quarterly, 63(2).
• Liu, L., Wheatley, C., Suvankulov, F., Younis, M., & Xie, X. (2013). Dividend Policy and Earnings Management. Journal of International Finance Studies, 13(3).
• Wheatley, C. M. (2013). Lucent Technologies. Journal of Finance Case Research, 15(1).
• Elshahat, I., & Wheatley, C. M. (2012). Environmental performance and firm profitability in the oil and gas industry. Oil, Gas and Energy Quarterly, 59(4).
• Wheatley, C. (2012). Book Review: Krishna G. Palepu and Paul M. Healy, Business Analysis & Valuation Using Financial Statements. Issues in Accounting Education, 27(4).
• Wheatley, C. M., & Yan, Y. (2011). New executives and audit fees. Journal of Forensic & Investigative Accounting, 3(2).
• Barua, A., Wheatley, C. M., & Yun-Chia, Y. (2010). Internal control opinions and auditor resignations. Journal of Forensic & Investigative Accounting, 2(2).
• Wheatley, C. M., & Yuan, X. (2009). The association of book-tax differences with financial analysts? Coverage and forecast optimism for firms in the energy sector. Oil, Gas and Energy Quarterly, 58(1).
• Tiras, S. L., Turner, J. L., & Wheatley, C. M. (2008). The valuation implications of future investments in information technology: The case of firm’s Y2K compliance costs. Academy of Accounting and Financial Studies Journal, 12(2).
• Wheatley, C. M., Brown, R. M., & Johnson, G. A. (2005). Line-of-business disclosures and spin-off announcement returns. Review of Quantitative Finance & Accounting, 24(3).
• Manry, D., Tiras, S. L., & Wheatley, C. M. (2003). The influence of interim auditor reviews on the association of returns with earnings. The Accounting Review, 78(1).
• Tiras, S. L., & Wheatley, C. M. (2003). The effect of growth on the relation between market prices and earnings when effective tax rates change: Evidence from the united states. Academy of Accounting Studies Journal, 7(1).
• Turner, J., & Wheatley, C. M. (2003). Stealth earnings management: Counting the same beans twice. Journal of Forensic & Investigative Accounting, 4(2).
• Wheatley, C. M., Lee, C., & Rose-Green, E. P. (2003). The effect of Enron’s bankruptcy on the valuation of companies in the oil, gas and energy industry. Oil, Gas and Energy Quarterly, 51(3).
• Bryan, D., Tiras, S., & Wheatley, C. M. (2002). The interaction of solvency with liquidity, and its association with bankruptcy emergence. Journal of Business Finance and Accounting, 29(7/8).
• Wheatley, C. M. (2002). The association between audit fees and non-audit fees paid to audit firms. Oil, Gas and Energy Quarterly, 51(1).
• Wheatley, C. M. (2001). Auditor concentration within clients industries. Academy of Accounting and Financial Studies Journal, 5(2).
• Wheatley, C. M., Manry, D., & Tiras, S. (2001). What price credibility: Is the release of quarterly financial reports delayed by timely reviews? Journal of Forensic & Investigative Accounting, 2(1).
• Wheatley, C. M. (2000). Firm performance and executive compensation in the energy industry. Oil, Gas and Energy Quarterly, 49(2).
• Wheatley, C. M. (1999). Auditor concentration an DFIRM survivorship in the oil & gas industry. Oil, Gas and Energy Quarterly, 47(4).
• Wheatley, C. M. (1999). Year 2000 compliance with information technology companies. Journal of Financial Information Systems.

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