Sarah McVay

20 catalog papers. Identity-linked publications and additional name matches are distinguished below.

ORCID: 0000-0001-5839-547X

University of Washington

Publications

• How Resilient Are Firms’ Financial Reporting Processes to the Sudden Loss of a CFO? Evidence from Sudden Deaths — The Accounting Review 2025
• Experience with Non-GAAP Earnings and Investors’ Pricing of Exclusions — The Accounting Review 2024
• Internal Control over Financial Reporting and Resource Extraction: Evidence from China* — Contemporary Accounting Research 2021
• Detecting Opportunistic Special Items — Management Science 2020
• Controls and Cooperation in Interactive and Non-Interactive Settings† — Contemporary Accounting Research 2019
• Costs and benefits of internal control audits: evidence from M&A transactions — Review of Accounting Studies 2018
• Benefits and costs of Sarbanes-Oxley Section 404(b) exemption: Evidence from small firms’ internal control disclosures — Journal of Accounting and Economics 2017
• Does Ineffective Internal Control over Financial Reporting affect a Firm's Operations? Evidence from Firms' Inventory Management — The Accounting Review 2015 (name-matched, not ORCID-linked)
• Forecasting Sales: A Model and Some Evidence from the Retail Industry† — Contemporary Accounting Research 2014
• The Disclosure of Non-GAAP Earnings Information in the Presence of Transitory Gains — The Accounting Review 2014 (name-matched, not ORCID-linked)
• Managerial Ability and Earnings Quality — The Accounting Review 2013 (name-matched, not ORCID-linked)
• Quantifying Managerial Ability: A New Measure and Validity Tests — Management Science 2012
• Non-GAAP earnings and board independence — Review of Accounting Studies 2011
• Discussion of Do Control Effectiveness Disclosures Require SOX 404(b) Internal Control Audits? A Natural Experiment with Small U.S. Public Companies — Journal of Accounting Research 2011
• Manager-Specific Effects on Earnings Guidance: An Analysis of Top Executive Turnovers — Journal of Accounting Research 2011
• Line-Item Analysis of Earnings Quality — The Accounting Review 2010 (name-matched, not ORCID-linked)
• Internal control and management guidance — Journal of Accounting and Economics 2009
• SEC Scrutiny and the Evolution of Non‐GAAP Reporting — The Accounting Review 2008 (name-matched, not ORCID-linked)
• Determinants of weaknesses in internal control over financial reporting☆ — Journal of Accounting and Economics 2007
• Trading incentives to meet the analyst forecast — Review of Accounting Studies 2006