A deep dive into Brown, Crowley, and Elliott (2020)

The lecture covered:

1. What misreporting is, and how it is measured in the US.
2. How the idea for the paper came to be.
3. A sketch of the paper’s results.
4. The paper’s path to publication.
5. Latent Dirichlet Allocation.
6. The econometrics behind the paper.
7. A possible extension to the regression approach of the paper using machine learning.
8. How the paper’s model could be improved upon.

Do note that some slides are not included in the publicly shared copy.

Slides are available in an interactive web-based format (reveal.js) and in PDF.

More details are available in my paper with W. Brooke Elliott and Nerissa Brown, published in the Journal of Accounting Research. A copy is available publicly on SSRN: