Vulcheva, Maria Graduate Faculty
- Associate Professor, School of Accounting , College of Business
Overview
overview
- A member of the American Accounting Association and the European Accounting Association, Dr. Vulcheva has participated in many conferences and has five papers in process including one based on her doctoral dissertation: âInternational Accounting Standardization across Countries with Unequal EnforcementâQuestionable Benefits at a High Price?â
- A member of the American Accounting Association and the European Accounting Association, Dr. Vulcheva has participated in many conferences and has five papers in process including one based on her doctoral dissertation: “International Accounting Standardization across Countries with Unequal Enforcement—Questionable Benefits at a High Price?”
Publications
selected scholarly works & creative activities
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Article
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2025Response to the FASB Invitation to Comment on Recognition of Intangibles. Journal of Financial Reporting.Full Text via DOI: 10.2308/JFR-2025-019 Web of Science: 001571462600001
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2025Regulation takes a back seat to business concerns: international evidence from stock exchange demutualization. Review of accounting studies. 30:1916-1967.Full Text via DOI: 10.1007/s11142-024-09863-3 Web of Science: 001391761300001
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2025The consequences of expanded audit reports for small and risky companies. Contemporary Accounting Research. 42:576-614.Full Text via DOI: 10.1111/1911-3846.13011 Web of Science: 001387947200001
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2024European Firms' Delisting Around Major Regulatory Shocks: The Cost-Benefit Tradeoff of the Financial Services Action Plan. Journal of International Accounting Research.Full Text via DOI: 10.2308/JIAR-2024-030 Web of Science: 001538273800001
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2024European Firms’ Delisting Around Major Regulatory Shocks: The Cost-Benefit Tradeoff of the Financial Services Action Plan. Journal of International Accounting Research. 1-25.Full Text via DOI: 10.2308/jiar-2024-030
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2020Do going concern opinions provide incremental information to predict corporate defaults?. Review of accounting studies. 25:1344-1381.Full Text via DOI: 10.1007/s11142-020-09544-x Web of Science: 000543017600001
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2018Consequences of adopting an expanded auditor's report in the United Kingdom. Review of accounting studies. 23:1543-1587.Full Text via DOI: 10.1007/s11142-018-9464-0 Web of Science: 000448530500009
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2015The Creation and Segmentation of the Euronext Stock Exchange: A Solution to the Inadequacy of National Securities Regulators?. Accounting Horizons. 29:853-885.Full Text via DOI: 10.2308/acch-51184 Web of Science: 000366869300005
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2014The Ability of Global Stock Exchange Mechanisms to Mitigate Home Bias: Evidence from Euronext. Management science. 60:1655-1676.Full Text via DOI: 10.1287/mnsc.2013.1831 Web of Science: 000338719600003
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Earnings changes associated with relaxing the reconciliation requirement in non-U.S. firms' SEC filings. Journal of Accounting and Public Policy. 33:424-448.Full Text via DOI: 10.1016/j.jaccpubpol.2014.06.003 Web of Science: 000343371900001
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Response to the Financial Accounting Standards Board's Exposure Draft "Income Statement-Reporting Comprehensive Income-Expense Disaggregation Disclosures (Subtopic 220-40)". Journal of Financial Reporting. 9:1-15.Full Text via DOI: 10.2308/JFR-2023-033 Web of Science: 001377215400001
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The real effects of disclosure in going private deals. Journal of Accounting and Public Policy. 51.Full Text via DOI: 10.1016/j.jaccpubpol.2025.107316 Web of Science: 001469816300001
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Other Scholarly Work
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2025Response to the Financial Accounting Standards Board's Invitation to Comment on Financial Key Performance Indicators for Business Entities. Journal of Financial Reporting.Full Text via DOI: 10.2308/JFR-2025-022 Web of Science: 001618004100001
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Preprint
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2017Mandatory IFRS Adoption and Changes in Default Prediction AccuracyFull Text via DOI: 10.2139/ssrn.2965715
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2016Are Going Concern Opinions Useful in Predicting Client Defaults?Full Text via DOI: 10.2139/ssrn.2910604
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2016Consequences of Adopting an Expanded Auditor's Report in the United KingdomFull Text via DOI: 10.2139/ssrn.2741174
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Review
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2022International Accounting and Auditing Standards Adoption in Non-EU Eastern European Countries: Review of Regulations and Literature. Journal of International Accounting Research. 77-100.Full Text via DOI: 10.2308/JIAR-2021-104 Web of Science: 000838725300002
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International Accounting and Auditing Standards Adoption in the Eastern European Countries of the European Union: Review of Regulations and Literature. Journal of International Accounting Research. 151-177.Full Text via DOI: 10.2308/JIAR-2022-011 Web of Science: 000864208800007
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Contact
full name
- Maria Vulcheva
