Research & Publications

Refereed Journals (authors listed alphabetically)

Other articles

  • P.C. Stocken. “Strategic Accounting Disclosure.” (April 2013). Foundations and Trends in Accounting, Vol. 7, Issue 4 (2012): 197-291. doi: 10.1561/1400000027.
  • Stocken, P.C. “Discussion of ‘Interactive Discretionary Disclosures’.” Contemporary Accounting Research, Vol. 29, No. 2 (Summer 2012): 398-402.
  • Bens, D. ; M. T. Bradshaw (Chair); C. Callahan; E. Gordon; B. Laux; S. McVay; G. Miller; R. Pfeiffer (Principal Co-author); M. Plumlee; C. Shakespeare; P. Stocken (Principal Co-author); W. Thomas (Principal Co-author); F. Wong. “Response to the Exposure Draft on Revenue Recognition (Topic 605),” FASB File Reference No. 1820-100. (October 2010).
  • Bradshaw, M.T., Callahan, C.M., Ciesielski, J. T., Gordon, E. (principal co-author), Hodder, L.D., Hopkins, P.E.,  Kohlbeck, M.J., Laux, R., McVay, S., Stober, T.L., Stocken, P.C. and Yohn, T. L.  (principal co-author). “Response to the SEC’s Proposed Rule—Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) by U.S. Issuers.” Accounting Horizons, Vol. 24, No. 1 (March 2010): 117-128.
  • Hopkins, P.E. (chair and principal co-author), Botosan, C.A., Bradshaw, M.T. (principal co-author), Callahan, C.M., Ciesielski, J.T., Farber, D.B., Kohlbeck, M.J., Hodder, L.D. (principal co-author), Laux, B., Stober, T.L., Stocken, P.C. and Yohn, T.L. “Response to the FASB's Preliminary Views on Financial Instruments with the Characteristics of Equity.” Accounting Horizons, Vol. 23, No. 1 (March 2009): 85-100.
  • Hopkins, P.E. (chair), Bradshaw, M.; Callahan, C.; Ciesielski, J.; Gordon, E. (principal co-author), Kohlbeck, M.; Hodder, L.; Laux, R.; McVay, S.; Stober, T.; Stocken, P. (principal co-author); and Yohn, T. “Response to the Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics and Constraints of Decision-Useful Financial Reporting Information.” FASB File Reference No. 1570-100. (September 2008).
  • ________ “Response to the Conceptual Framework for Financial Reporting: The Reporting Entity.” FASB File Reference No. 1580-100. (September 2008).
  • Hopkins, P.E. (chair), Botosan, C.A. (principal co-author), Bradshaw, M.T., Callahan, C.M., Ciesielski, J.T., Farber, D.B., Kohlbeck, M.J., Hodder, L.D., Laux, B., Stober, T.L., Stocken, P.C. and Yohn, T.L. (principal co-author). “Response to the SEC Release, ‘Acceptance from Foreign Private Issuers of Financial Statements Prepared in Accordance with International Financial Reporting Standards Without Reconciliation to U.S. GAAP File No. S7-13-07’.” Accounting Horizons, Vol. 22, No. 2 (June 2008): 223-240.
  • Stocken, P.C., “Futures Contracts - Do They Constitute Trading Stock?” Tax Planning, Vol. 5, (January 1991), 17-20.
  • Stocken, P.C., “Joint Ventures - Proportionate Consolidation.” Accountancy SA, Vol. 5, (November 1988), 364-366.

Working papers

  • Laux, V., and P. C. Stocken. “Accounting Standards, Regulatory Enforcement, and Investment Decisions.” (April 2013).
  • Sansing, R. C., and P. C. Stocken. “Corporate Governance in a Competitive Environment.” (September 2011). Revise and resubmit requested at Journal of Accounting and Public Policy.
  • Hutton, A. P., and P. C. Stocken. “Prior Forecasting Accuracy and Investor Reaction to Management Earnings Forecasts.” (December 2010).