Research

Published Papers

Ha, K., and Thomas, W. B. (2024). Classification shifting and earnings predictability. Journal of Accounting, Auditing & Finance, 40 (3), 1033-1060. 

Farnsel, C., and Ha, K. (2024). Do socially responsible firms demonstrate a preference for using classification shifting to manage earnings? Advances in Accounting, 67, 100763. 

Working Papers

“Warning Signs: Climate Change Discourse and Subsequent Asset Write-downs” with Curtis Farnsel and Duanping Hong

“The Power of Accounting: Capitalization of Cloud Computing for Utilities” with Bryan Brockbank, Mary Hill, and Wayne Thomas

“Do SPAC Combinations Affect Their Peers’ Financial Reporting Choices?” with Daniel Cohen, Sunay Mutlu, and John Schomburger

“Perception Management: Classification Shifting Behavior Between Non-GAAP Reporters and GAAP-Only Firms” with Huiqi Gan, Rachel Scott, and Sanghyun Suh