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Indiana University Bloomington

Sam Frumer Professor of Accounting

PUBLISHED PAPERS

SELECTED PUBLICATIONS

  1. Hennes, Karen, Andrew Leone, and Brian P. Miller (2008), “The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover,” The Accounting Review, Vol. 83, No. 6, pp. 1487-1519.

  2. Fischer, Paul, Jeffrey Gramlich, Brian P. Miller, and Hal White (2009), “Investor Perceptions of Board Performance: Evidence from Uncontested Director Elections,” Journal of Accounting and Economics, Vol. 48, No. 2-3, pp. 172-189.

  3. Miller, Brian P. (2010), “The Effects of Reporting Complexity on Small and Large Investor Trading,” The Accounting Review, Vol. 85, No. 6, November, pp. 2107-2143.

  4. Hennes, K,. A. Leone, and B. Miller (2014), “Determinants and Market Consequences of Auditor Dismissals after Accounting Restatements,” The Accounting Review, 89 (3).

  5. Blankespoor, E., B. Miller, and H. White (2014), “Initial Evidence on the Market Impact of the XBRL Mandate,” The Review of Accounting Studies, 19(4): 1468-1503.

  6. Beneish, Messod D., Brian P. Miller and Teri L. Yohn (2015), “Macroeconomic Evidence on the Impact of Mandatory IFRS Adoption on Equity and Debt Markets,” Journal of Accounting and Public Policy, 34(1): 1-27.

  7. Bonsall, S. and B. Miller (2017), “The Impact of Narrative Disclosure Readability on Bond Ratings and the Cost of Debt Capital,” The Review of Accounting Studies, 22(2): 608-643.

  8. Bonsall, Sam, Eric Holzman, and Brian Miller (2017), “Managerial Ability and Credit Risk Assessment,” Management Science, 63(5): 1425-1449.

  9. Bonsall, Sam, Andrew Leone, Kristina Rennekamp, and Brian Miller (2017), “A Plain English Measure of Financial Reporting Readability,” The Journal of Accounting and Economics , 63 (2-3): 329-357.

  10. McMullin, J., B. Miller, and B. Twedt. 2019. Increased Mandated Disclosure Frequency and Price Formation: Evidence from the 8-K Expansion Regulation. The Review of Accounting Studies 24 (1): 1-33.

  11. Busenbark, J., N. Marshall, B. Miller, and M. Pfarrer. 2019. Disentangling the Influence of Top Actor Performance on Outcomes Following a Violation: The Role of Perceived Violation Severity Strategic Management Journal 40 (12): 2078-2104.

  12. Coleman, B., K. Merkley, B. Miller, and J. Pacelli. 2020. Does FOIA Foil the SEC's Intent to Keep Investigations Private? Management Science (Forthcoming).

  13. Holzman, E., B. Miller, and B. Williams. 2020. The Local Spillover Effect of Corporate Fraud: Evidence from City Crime Rates Contemporary Accounting Research (Forthcoming).