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Economics and Finance

D-Index
46
Citations
10367
World Ranking
1652
National Ranking
982

Overview

Wayne B. Thomas is affiliated with the University of Oklahoma in the United States. Their research primarily focuses on areas within business, management, and accounting, with a significant number of publications contributing to subfields such as accounting, strategy and management, finance, cognitive neuroscience, and social psychology.

Their work encompasses multiple topics including auditing, earnings management, governance, financial reporting and valuation research, corporate finance and governance, financial markets and investment strategies, memory processes and influences, deception detection and forensic psychology, and digital and cyber forensics.

Wayne B. Thomas's recent papers include:

  • Economic consequences of operating lease recognition, 2022, Journal of Accounting and Economics
  • Economic Consequences of Operating Lease Recognition, 2021, SSRN Electronic Journal
  • Does audit regulation improve the underlying information used by managers? Evidence from PCAOB inspection access and management forecast accuracy, 2022, Accounting Organizations and Society
  • The ability of employee disclosures to reveal private information, 2023, Journal of Business Finance & Accounting
  • Classification Shifting and Earnings Predictability, 2023, Journal of Accounting Auditing & Finance

Frequent co-authors who have collaborated with Wayne B. Thomas include:

  • Mark Ma
  • Yun Fan
  • Yuan Ji
  • Lijun Lei
  • Sydney Qing Shu

The venues where Wayne B. Thomas frequently publishes are:

  • SSRN Electronic Journal
  • Journal of Accounting and Economics
  • Journal of Business Finance & Accounting
  • Accounting Organizations and Society
  • Journal of Accounting Auditing & Finance

Their research contributions span 22 publications in business, management, and accounting, with detailed attention to 14 works specifically in accounting. The combination of topics and subfields reflects a broad engagement with both theoretical and applied aspects of financial reporting, auditing, and governance.

Best Publications

  • Managerial Empire Building and Firm Disclosure

    Ole-Kristian Hope;Wayne B. Thomas

  • Value Relevance of FAS No. 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms

    Chang Joon Song;Wayne B. Thomas;Han Yi

  • The Implications of Using Stock‐Split Adjusted I/B/E/S Data in Empirical Research

    Jeff L. Payne;Wayne B. Thomas

  • Managing Earnings Using Classification Shifting: Evidence from Quarterly Special Items

    Yun Fan;Abhijit Barua;William M. Cready;Wayne B. Thomas

  • The Sale of Assets to Manage Earnings in Japan

    Don Herrmann;Tatsuo Inoue;Wayne B. Thomas

  • Tax avoidance and geographic earnings disclosure

    Ole-Kristian Hope;Mark (Shuai) Ma;Wayne B. Thomas

  • Financial Reporting Quality of U.S. Private and Public Firms

    Ole-Kristian Hope;Wayne B. Thomas;Dushyantkumar Vyas

  • Culture and auditor choice: A test of the secrecy hypothesis

    Ole-Kristian Hope;Tony Kang;Wayne Thomas;Yong Keun Yoo

  • An Analysis of Segment Disclosures under SFAS No. 131 and SFAS No. 14

    Don Herrmann;Wayne B. Thomas

  • Agency conflicts and auditing in private firms

    Ole-Kristian Hope;John Christian Langli;Wayne B. Thomas

  • Relationship-Specificity, Contract Enforceability, and Income Smoothing

    Yiwei Dou;Ole-Kristian Hope;Wayne B. Thomas

  • The quality of fair value measures for property, plant, and equipment

    Don Herrmann;Shahrokh M. Saudagaran;Wayne B. Thomas

  • The cost of pride: Why do firms from developing countries bid higher?

    Ole-Kristian Hope;Wayne Thomas;F Michael;Dushyantkumar Vyas

  • Financial credibility, ownership, and financing constraints in private firms

    Ole-Kristian Hope;Wayne Thomas;Dushyantkumar Vyas

  • A test of the market's mispricing of domestic and foreign earnings

    Wayne B Thomas

  • A Review of Markets‐Based International Accounting Research

    Gary K. Meek;Wayne B. Thomas

  • Harmonisation of Accounting Measurement Practices in the European Community

    Don Herrmann;Wayne Thomas

  • Blockholder Exit Threats and Financial Reporting Quality

    Yiwei Dou;Ole-Kristian Hope;Wayne B. Thomas;Youli Zou

  • Segment reporting in the European Union: Analyzing the effects of country, size, industry, and exchange listing

    Don Herrmann;Wayne Thomas

  • Do Analysts Practice What They Preach and Should Investors Listen? Effects of Recent Regulations

    Ran Barniv;Ole‐Kristian Hope;Mark J. Myring;Wayne B. Thomas

  • The Cost of Pride: Why do Firms from Developing Countries Bid Higher?

    Ole-Kristian Hope;Wayne B. Thomas;Dushyantkumar Vyas

Frequent Co-Authors

Ole-Kristian Hope
Ole-Kristian Hope University of Toronto
Mark Thomas Bradshaw
Mark Thomas Bradshaw Boston College

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