Faculty & Staff Directory

iconiconiconNameKaren NelsonImageKaren NelsonFirstnameKarenLastnameNelsonOffice Phone817-257-7567
Emailk.nelson@tcu.edu
Website
VitaeDownload Vita
Position:Professor of AccountingDepartment:AccountingOffice:TOCB 112Professorship / Chair:M.J. Neeley Professor of AccountingRole:FacultyEducation
  • Ph.D., University of Michigan, 1997
  • B.S., University of Colorado (summa cum laude), 1988
  • C.P.A., Colorado, 1990
Areas of Expertise / Research
  • Financial disclosure and securities regulation
  • Earnings quality
  • Voluntary disclosure
  • Economic consequences of accounting choice
Work Experience
  • Stanford University, Graduate School of Business (1996-2003)
  • University of Michigan, Ross School of Business (2001-2002)
  • Rice University, Jones Graduate School of Business (2003-2016)
Courses Taught
  • Financial Accounting
  • Financial Reporting and Analysis
  • Financial Statement Analysis
  • Accounting Analysis of Complex Business Transactions
Key Publications
  • “Carrot or Stick? The Shift from Voluntary to Mandatory Disclosure of Risk Factors,” with A. C. Pritchard, Journal of Empirical Legal Studies (June 2016), Vol. 13, No. 2.
  • “On the Persistence and Pricing of Industry-Wide and Firm-Specific Earnings, Cash Flows, and Accruals,” with Kai Wai Hui and Eric Yeung, Journal of Accounting and Economics (February 2016), Vol. 61, No. 1.
  • “Are Individual Investors Influenced by the Optimism and Credibility of Stock Spam Recommendations?” with Richard A. Price and Brian R. Rountree, Journal of Business Finance and Accounting (November/December 2013), Vol. 40, No. 9.
  • “Judging the Relevance of Fair Value for Financial Instruments,” with Lisa Koonce and Catherine Shakespeare, The Accounting Review (November 2011), Vol. 86, No. 6
  • “Auditor Switches in the pre- and post-Enron Eras: Risk or Realignment?,” with Wayne R. Landsman and Brian R. Rountree, The Accounting Review (March 2009), Vol. 84, No. 2.
  • “The Screening Effect of the Private Securities Litigation Reform Act,” with Stephen J. Choi and A. C. Pritchard, Journal of Empirical Legal Studies (March 2009), Vol. 6, No. 1.
  • “The Market Reaction to Arthur Andersen’s Role in the Enron Scandal: Loss of Reputation or Confounding Effects?,” with Richard A. Price and Brian R. Rountree, Journal of Accounting and Economics (December 2008), Vol. 46, No. 2.
  • “An Alternative Interpretation of the Discontinuity in Earnings Distributions,” with William H. Beaver and Maureen F. McNichols, Review of Accounting Studies (December 2007), Vol. 12, No. 4.
  • “Do the Merits Matter More? The Impact of the Private Securities Litigation Reform Act,” with Marilyn F. Johnson and A. C. Pritchard, Journal of Law, Economics, and Organization(October 2007), Vol. 23, No. 3.
  • “Management of the Loss Reserve Accrual and the Distribution of Earnings in the Property-Casualty Insurance Industry,” with William H. Beaver and Maureen F. McNichols, Journal of Accounting and Economics (August 2003), Vol. 35, No. 3.
  • “The Relation Between Auditors’ Fees for Non-Audit Services and Earnings Management,” with Richard Frankel and Marilyn F. Johnson, The Accounting Review (2002) Vol. 77, Supplement.
  • “The Impact of Securities Litigation Reform on the Disclosure of Forward-Looking Information by High Technology Firms,” with Marilyn F. Johnson and Ron Kasznik, Journal of Accounting Research (September 2001) Vol. 39, No. 2.
  • “Accruals and the Prediction of Future Cash Flows,” with Mary E. Barth and Donald P. Cram, The Accounting Review (January 2001), Vol. 76, No. 1.
  • “Shareholder Wealth Effects of the Private Securities Litigation Reform Act of 1995,” with Marilyn F. Johnson and Ron Kasznik, Review of Accounting Studies (September 2000) Vol. 5, No. 3.
  • "In re Silicon Graphics Securities Litigation: Shareholder Wealth Effects of the Interpretation of the Private Securities Litigation Reform Act’s Pleading Standard,” with Marilyn F. Johnson and A.C. Pritchard, Southern California Law Review (May 2000) Vol. 73, No. 4.
  • "Rate Regulation, Competition, and Loss Reserve Discounting by Property-Casualty Insurers,” The Accounting Review (January 2000) Vol. 75, No. 1.
  • “Fair Value Accounting for Commercial Banks: An Empirical Analysis of SFAS 107,” The Accounting Review (April 1996) Vol. 71, No. 2.
Awards / Recognition
  • Editorial Board, The Accounting Review (2004-present)
  • MBA for Professionals Teaching Excellence Award (2015)
  • MBA for Executives Teaching Excellence Award (2012)
  • MBA for Executives Teaching Excellence Award (2008)
  • Distinguished Resident Faculty, AAA Doctoral Consortium (2009)
  • State Farm Companies Foundation Doctoral Dissertation Award (1995)
  • Deloitte & Touche Foundation Doctoral Fellowship (1994-1995)
  • Paton Fellowship (1991-1995)
  • Dykstra Award for Excellence in Teaching (1994)
Consulting
  • Standing Advisory Group, Public Company Accounting Oversight Board (2016-present)