Professor Werner’s research interests include financial statement analysis, the role of financial accounting information and taxes in valuation, managerial discretion, analysts’ forecasts, and accounting for pensions.
Research Interests: Pension Accounting; Financial Accounting Information and Decision Making; International Standard Convergence; and Financial and Tax Reporting Tradeoffs
Courses Taught: Financial Accounting; Managerial Accounting; Financial Statement Analysis; Tax Accounting
- Campbell, J.L., M. Cecchini, A.M. Cianci, A.C. Ehinger, and E.M. Werner. 2019. Tax-related mandatory risk factor disclosures, future profitability, and stock returns. Review of Accounting Studies, 24: 264-308.
- Wang, T.S., Y.M. Lin, E.M. Werner, and H. Chang. 2018. The relationship between external financing activities and earnings management: Evidence from enterprise risk management. International Review of Economics & Finance, 58: 312-329.
- Moore, J.A., S. Suh, and E.M. Werner. 2017. Dual entrenchment and tax management: Classified boards and family firms. Journal of Business Research, 79: 161-172.
- Glover, H. and E.M. Werner. 2015. Teaching IFRS: Options for instructors. Advances in Accounting Education, 16: 113-131.
- Chang, H., S. Suh, E.M. Werner, and J. Zhou. 2012. The effect of SOX on the predictability of future cash flows in litigious and non-litigious industries. Asia-Pacific Journal of Accounting and Economics 19(2): 210-226.
- Werner, E.M. 2011. The value relevance of pension accounting information: Evidence from Fortune 200 firms. Review of Accounting and Finance 10(4): 427-458. Outstanding Paper Award winner at the Emerald Literati Network 2012 Awards for Excellence.
- Beaudoin, C., N. Chandar, and E.M. Werner. 2011. Good disclosure doesn’t cure bad accounting – or does it? Evaluating the case for SFAS 158. Advances in Accounting 27(1): 99-110.
- Cianci, A.M., G. Fernando, and E.M. Werner. 2011. The differential CEO dominance-compensation and corporate governance-compensation relations: Pre- and post-SOX. Advances in Accounting 27(2): 213-222.
- Beaudoin, C., N. Chandar, and E.M. Werner. 2010. Are potential effects of SFAS 158 associated with firms’ decisions to freeze their defined benefit pension plans? Review of Accounting and Finance 9(4): 424-451.
- Schmidt, A.P. and E. M. Werner. 2005. Secondary evasion and the earned income tax credit. The Journal of the American Taxation Association 27(Fall): 27-55.
VanDenburgh, W.M., P.J. Harmelink, and E.M. Werner. 2010. Reevaluating state-specific muni bond funds. The CPA Journal February: 56-61.
Werner, E.M. and W.M. VanDenburgh. 2009. Evaluating fixed-rate annuities today: Are there better alternatives? Practical Tax Strategies November: 272-280.