Richard A. Cazier

The impact of increased disclosure requirements and the standardization of accounting practices on earnings management through the reserve for income taxes

Richard A. Cazier, Sonja O. Rego, Xiaoli Tian et al. · Review of Accounting Studies · 2014 · 116 citations

Earnings Management, Income Taxes, Accounting +8

Why are 10-K Filings So Long?

Richard A. Cazier, Ray J. Pfeiffer · Accounting Horizons · 2015 · 95 citations

Integrated Reporting, Confidentiality, Software Aging +18

Are Lengthy and Boilerplate Risk Factor Disclosures Inadequate? An Examination of Judicial and Regulatory Assessments of Risk Factor Language

Richard A. Cazier, Jeff L. McMullin, John Treu · The Accounting Review · 2020 · 85 citations

Integrated Reporting, Law, Confidentiality +25

When are Firms Sued for Qualitative Disclosures? Implications of the Safe Harbor for Forward-Looking Statements

Richard A. Cazier, Kenneth J. Merkley, John Treu · The Accounting Review · 2019 · 84 citations

Safe Harbor, Law, Confidentiality +16

10-K Disclosure Repetition and Managerial Reporting Incentives

Richard A. Cazier, Ray J. Pfeiffer · Journal of Financial Reporting · 2017 · 53 citations

Integrated Reporting, Behavioral Finance, Accounting +9