Rick Mergenthaler

Department	Accounting
Position	Faculty
PSU profile	https://directory.smeal.psu.edu/rjm6979
OpenAlex	A5013163842
Works (OpenAlex)	33
Citations	1609
h-index	18
Match confidence	high-v2

Top works

• Financial Statement Comparability and the Efficiency of Acquisition Decisions (2017) - Contemporary Accounting Research - cites: 297
• Rules-Based Accounting Standards and Litigation (2012) - The Accounting Review - cites: 154
• The Timeliness of Bad Earnings News and Litigation Risk (2012) - The Accounting Review - cites: 152
• CEO and CFO Career Penalties to Missing Quarterly Analysts Forecasts (2012) - SSRN Electronic Journal - cites: 104
• The Effects of PCAOB Inspections on Auditor-Client Relationships (2017) - The Accounting Review - cites: 98
• Who Trades on Pro Forma Earnings Information? (2007) - The Accounting Review - cites: 79
• Principles-Based Standards and Earnings Attributes (2016) - Management Science - cites: 79
• Investor Sentiment and Pro Forma Earnings Disclosures (2011) - Journal of Accounting Research - cites: 75
• Financial Statement Comparability and the Efficiency of Acquisition Decisions (2012) - SSRN Electronic Journal - cites: 75
• Discontinuities and Earnings Management: Evidence from Restatements Related to Securities Litigation* (2012) - Contemporary Accounting Research - cites: 65
• Principles-Based Versus Rules-Based Standards and Earnings Management (2009) - SSRN Electronic Journal - cites: 59
• Rules-Based Accounting Standards and Litigation (2012) - SSRN Electronic Journal - cites: 59
• The Timeliness of Bad Earnings News and Litigation Risk (2012) - SSRN Electronic Journal - cites: 56
• Do Managers Issue More Voluntary Disclosure When GAAP Limits Their Reporting Discretion in Financial Statements? (2021) - Journal of Accounting Research - cites: 51
• Principles-Based Standards and Earnings Attributes (2012) - SSRN Electronic Journal - cites: 44
• Explaining Rules‐Based Characteristics in U.S. GAAP: Theories and Evidence (2016) - Journal of Accounting Research - cites: 39
• Empirical Evidence on Recent Trends in Pro Forma Reporting (2003) - SSRN Electronic Journal - cites: 38
• CEO and CFO Career Penalties to Missing Quarterly Analysts Forecasts* (2009) - SSRN Electronic Journal - cites: 20
• CEO and CFO Career Penalties to Missing Quarterly Analysts Forecasts (2009) - SSRN Electronic Journal - cites: 16
• Discontinuities and Earnings Management: Evidence from Restatements Related to Securities Litigation (2011) - SSRN Electronic Journal - cites: 15
• Explaining Rules-Based Characteristics in U.S. GAAP: Theories and Evidence (2014) - SSRN Electronic Journal - cites: 13
• Revisiting Measurement Error in Surrogate Measures of Operating Cash Flows: Have We Solved the Problem? (2017) - SSRN Electronic Journal - cites: 5
• Fair Value Accounting Standards and Securities Litigation (2022) - SSRN Electronic Journal - cites: 4
• Interpretive Guidance and Financial Reporting Costs: Evidence from Audit Fees (2017) - SSRN Electronic Journal - cites: 3
• The Effect of Corporate Governance Reform on Financial Reporting Fraud (2012) - SSRN Electronic Journal - cites: 3

Topics