FACULTY & STAFF DIRECTORY
Marilyn F. Johnson

Marilyn F. Johnson

Associate Professor
Accounting and Information Systems

Phone: (517) 432-0152
Email: john1614@bus.msu.edu
PhD University of Washington
Vita

Course

  • ACC 912:  Doctoral Seminar on Financial Accounting Issues

  • ACC 300:  Intermediate Financial Accounting I

  • ACC 807:  Financial Statement Analysis

Research interests/Areas of expertise

  • Accounting information and securities litigation; earnings restatements; corporate voluntary disclosure; and investor relations

Bio(s)

  • Marilyn F. Johnson is an Associate Professor of Accounting at Michigan State University’s Eli Broad College of Business. Her research focuses on corporate disclosure decisions. Recent research projects have examined the relation between fees for non-audit services, audit fees, and earnings management; the impact of the Private Securities Litigation Reform Act of 1995 on shareholder wealth and voluntary disclosure policy; and the impact of corporate conference calls on individual and institutional investors. She is a past member of the Deloitte & Touche Academic Advisory Board and serves on the editorial board of Investor Relations Quarterly, a publication of the National Investor Relations Institute.

Articles

  • W. Blacconiere, M.F. Johnson, and M.F. Lewis. (2008). The Role of Tax Regulation and Compensation Contracts in the Decision to Voluntarily Expense Employee Stock Options. Journal of Accounting and Economics forthcoming:
  • D. Farber, M. F. Johnson, and K. Petroni. (2007 March). Congressional Intervention in the Standard-Setting Process: An Analysis of the Stock Option Acocunting Reform Act of 2004. Accounting Horizons 21: 1. 1-22.
  • M.F. Johnson, K.K. Nelson, and A. C. Pritchard. (2007). Do the Merits Matter More? The Impact of the Private Securities Litigation Reform Act. Journal of Law, Economics, and Organization forthcoming:
  • R. Frankel, M.F. Johnson, and K.K. Nelson. (2002). The Relation Between Auditors' Fees for Non-Audit Services and Earnings Quality. The Accounting Review forthcoming.
  • M.F. Johnson, R. Kasznik, and K.K. Nelson. (2001 September). The Impact of Securities Litigation Reform on the Disclosure of Forward-Looking Information by High Technology Firms. Journal of Accounting Research 39: 2. 297-328.
  • M.F. Johnson, R. Kasznik, and K.K. Nelson. (2000 September). Shareholder Wealth Effects of the Private Securities Litigation Reform Act of 1995. Review of Accounting Studies 5: 3. 217-233.
  • M.F. Johnson, K.K. Nelson, and A.C. Pritchard. (2000 May). In re Silicon Graphics Securities Litigation: Shareholder Wealth Effects of the Interpretation of the Private Securities Litigation Reform Act's Pleading Standard. Southern California Law Review 73: 4. 773-810.
  • W.Blacconiere, M.F. Johnson, and M.S. Johnson. (2000 April). Market Valuation and Deregulation of Electric Utilities. Journal of Accounting and Economics 29: 2. 231-260.
  • M.F. Johnson. (1999 June). Business Cycles and the Relation Between Security Returns and Earnings. Review of Accounting Studies 4: 2. 93-118.
  • S. Anderson, D. Daly, and M.F. Johnson. (1999). Why Firms Seek ISO 9000 Certification: Regulatory Compliance or Competitive Advantage. Production and Operations Management 8: 1. 28-43.
  • R. Frankel, M.F. Johnson, and D. Skinner. (1999). An Empirical Investigation of Conference Calls as a Voluntary Disclosure Medium. Journal of Accounting Research 37: 1. 133-150.
  • J. Byrd, M.F. Johnson, and S. Porter. (1998). Discretion in Financial Reporting: The Voluntary Disclosure of Compensation Peer Groups in Proxy Statement Performance Graphs. Contemporary Accounting Research 15: 1. 25-52.
  • W. Blacconiere, M.F. Johnson, and M.S. Johnson. (1997). Stranded Costs in the Electric Utility Industry. Journal of Accounting, Auditing, and Finance 12: 3. 199-221.
  • M.F. Johnson and D.W. Lee. (1994). Financing Constraints and the Role of Cash Flow from Operations in the Prediction of Future Profitability. Journal of Accounting, Auditing, and Finance 9: 4. 619-652.
  • R.M. Bowen, M.F. Johnson, D. Shores, and T. Shevlin. (1992). Determinants of the Timing of Quarterly Earnings Announcements. Journal of Accounting, Auditing, and Finance 7: 4. 395-422.
  • R.M. Bowen, M.F. Johnson, and T. Shevlin. (1989 July). Informational Efficiency and the Information Content of Earnings During the Stock Market Crash of October 1987. Journal of Accounting and Economics 11: 2/3. 225-254.