Robert J. Trulaske Sr., College of Business, University of Missouri

People Directory

Ken W. Shaw

Associate Professor & KPMG/Joseph A. Silvoso Distinguished Professor
Accountancy
Office: 
505
Building: 
Cornell Hall
Office Hours: 
Tuesday: 3:15 pm-4:30 pm
Thursday: 3:15 pm-4:30 pm
Phone: 
(573) 882-5939
B.S. (Accounting) Bradley University, 1986; MBA, University of Wisconsin, 1990; PhD, University of Wisconsin, 1995.
 
Professor Shaw’s research and teaching interests are in financial accounting and corporate governance.  His research has been published in leading academic journals in accounting, finance, and management, including The Accounting Review; Journal of Accounting Research; Contemporary Accounting Research; Journal of Financial and Quantitative Analysis; Strategic Management Journal; Journal of the American Taxation Association; Journal of Financial Research; Journal of Accounting, Auditing and Finance; Journal of Business, Finance, and Accounting; Review of Quantitative Finance and Accounting; Accounting Horizons; Research in Accounting Regulation; Journal of Financial Statement Analysis; Journal of Business Research; and others.
 

Publications

Journal Articles

Glendening, M., E. Mauldin, and K. Shaw. 2019. "Determinants and Consequences of Quantitative Critical Accounting Estimate Disclosures". The Accounting Review  In-Press. https://doi.org/10.2308/accr-52368

Bauman, M. and K. Shaw. 2018. “Value relevance of customer-related intangible assets,” Research in Accounting Regulation, Elsevier, vol.30(2), pages 95-102.

Brockman, P., D. Chung, and K. Shaw. 2017.  “The R&D-abnormal return anomaly: a transaction cost explanation.” Review of Quantitative Finance and Accounting, 48: 385-406.

Bauman, M. and K. Shaw. 2016. "Harmonizing pension accounting: Income statement effects of applying IAS19R to U.S. firms." Research in Accounting Regulation, 28: 1-10.

Bauman, M. and K. Shaw.  2014.  "An analysis of critical accounting estimate disclosures of pension assumptions".  Accounting Horizons. 28 (4):  819-845.

Shaw, K. 2012. "CEO incentives and the cost of debt."  Review of Quantitative Finance and Accounting, 38:323-346.

Chakrabarty, B., and K. Shaw.  2012.  “Eliminating the 20-F reconciliation from IFRS to U.S. GAAP: Short-term and long-term effects.”  Research in Accounting Regulation, 24 (2): 90-95.

Heflin, F., K. Shaw, and J. Wild.  2011.  "Credit ratings and disclosure channels.”  Research in Accounting Regulation, 23 (1): 20-33.

Shaw, K. and M. Zhang. "Is CEO cash compensation punished for poor firm performance?"  The Accounting Review, May 2010.

Chakrabarty, B. and K. Shaw. 2008. "Hidden liquidity: Order exposure strategies around earnings announcements." Journal of Business, Finance, and Accounting.

Bauman, M., and K. Shaw. 2008. "The usefulness of disclosures of untaxed foreign earnings in firm valuation." Journal of the American Taxation Association (Fall).

Shaw, K.  2008. "Revised pension rules and the cost of debt."  Research in Accounting Regulation, 20: 3-25.

Schnatterly, K., Shaw, K. and Jennings, W. (2008). "Informational advantages of large institutional owners." Strategic Management Journal, 29: 219-227.

Heflin, F., K. Shaw, and J. Wild. 2007. "Disclosure policy and intraday spread patterns."  Review of Accounting and Finance, 6 (3): 285-303.

Bauman, M. and K. Shaw. 2006.  "Stock option compensation and the likelihood of meeting analysts' quarterly earnings targets." Review of Quantitative Finance and Accounting 26 (3): 301-319.

Heflin, F. and K. Shaw. 2005. “Trade size and informed trading: Which trades are 'Big'?” Journal of Financial Research XXVIII (1): 133-163.

Bauman, M., M. Braswell, and K. Shaw.  2005.  "The numbers game:  How do managers compensated with stock options meet analysts' earnings forecasts?" Research in Accounting Regulation 18: 3-28.

Shaw, K. 2005. "SFAS 132(R) and new pension disclosures."  CPA Journal, October: 54-55.

Heflin, F., K. Shaw, and J. Wild. 2005. “Disclosure quality and market liquidity: Impact of depth quotes and order sizes.”  Contemporary Accounting Research 22 (4): 829-865.

Bauman, M. and K. Shaw. Fall, 2005. "Disclosure of managers’ forecasts in interim financial statements: A study of effective tax rate changes.”  Journal of the American Taxation Association 27 (2): 57-82.

Barron, O., D. Byard, and K. Shaw. 2004.  “Earnings announcements plus analysts' knowledge can trigger a forecast flurry.” Investor Relations Quarterly 6 (3): 7-17.

Byard, D. and K. Shaw. 2004.  "The informational role of financial analysts: Interpreting public disclosures." Journal of Financial Transformation 11 (August): 143-148.

Shaw, K. 2003. "Disclosure quality and earnings' timeliness: Evidence from analysts' disclosure ratings." Journal of Business Research 56 (12): 1043-1050.

Byard, D. and K. Shaw. 2003. "Corporate disclosure quality and properties of analysts' information environment." Journal of Accounting, Auditing, and Finance 18 (3): 355-378.

Peters, M., K. Shaw, and R. Thompson, 2002. "ShoppingWithoutDropping.com, Inc." Issues in Accounting Education 17 (2): 197-210.

Shaw, K. 2001. "The impact of accounting rules on IPO prices: the case of research and development cost capitalization." Journal of Accounting and Business Research, Volume 8 (2): 21-39.

Shaw, K. 2001. "The impact of accounting rules on IPO prices: the case of research and development cost capitalization." Journal of Accounting and Business Research, Volume 8 (2): 21-39.

Kim, O., S. Lim, and K. Shaw. 2001. "The inefficiency of the mean analyst forecast as a summary forecast of earnings." Journal of Accounting Research, Volume 39, No. 2 (September): 329-335.

Heflin, F. and K. Shaw. Spring, 2001. "Adverse selection, inventory holding costs, and depth." Journal of Financial Research, Vol. XXIV, No. 1 (Spring): 65-82.

Heflin, F. and K. Shaw. 2000. "Blockholder ownership and market liquidity." Journal of Financial and Quantitative Analysis, 35, No. 4 (December): 621-633.

Shaw, K. 1999. "Determinants of pension rate of return assumptions." Journal of Accounting and Business Research, Volume 7, No. 1: 1-20.

Shaw, K. 1998. "New disclosure rules for pensions and other postretirement benefit plans." Journal of Financial Statement Analysis, Volume 3, No. 4 (Summer): 51-59.