Sarah E. McVay

9.4k total citations · 5 hit papers
63 papers, 6.7k citations indexed

About

Sarah E. McVay is a scholar working on Accounting, Strategy and Management and Finance. According to data from OpenAlex, Sarah E. McVay has authored 63 papers receiving a total of 6.7k indexed citations (citations by other indexed papers that have themselves been cited), including 60 papers in Accounting, 33 papers in Strategy and Management and 19 papers in Finance. Recurrent topics in Sarah E. McVay's work include Auditing, Earnings Management, Governance (58 papers), Corporate Finance and Governance (34 papers) and Financial Reporting and Valuation Research (33 papers). Sarah E. McVay is often cited by papers focused on Auditing, Earnings Management, Governance (58 papers), Corporate Finance and Governance (34 papers) and Financial Reporting and Valuation Research (33 papers). Sarah E. McVay collaborates with scholars based in United States, Canada and Latvia. Sarah E. McVay's co-authors include Weili Ge, Peter R. Demerjian, Baruch Lev, Jeffrey T. Doyle, Mei Feng, Chan Li, Asher Curtis, Melissa F. Lewis‐Western, Richard M. Frankel and Hollis Ashbaugh Skaife and has published in prestigious journals such as Management Science, Journal of Accounting and Economics and Journal of Accounting Research.

In The Last Decade

Sarah E. McVay

59 papers receiving 6.4k citations

Hit Papers

Quantifying Managerial Ability: A New Measure and Validit... 2005 2026 2012 2019 2012 2007 2012 2005 2009 400 800 1.2k
What are hit papers?

Hit papers significantly outperform the citation benchmark for their cohort. A paper qualifies if it has ≥500 total citations, achieves ≥1.5× the top-1% citation threshold for papers in the same subfield and year (this is the minimum needed to enter the top 1%, not the average within it), or reaches the top citation threshold in at least one of its specific research topics.

  1. Quantifying Managerial Ability: A New Measure and Validity Tests
    2012 1.3k citations Sarah E. McVay et al. Management Science profile →
  2. Accruals Quality and Internal Control over Financial Reporting
    2007 1.0k citations Jeffrey T. Doyle, Weili Ge et al. The Accounting Review profile →
  3. Managerial Ability and Earnings Quality
    2012 726 citations Sarah E. McVay et al. The Accounting Review profile →
  4. The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act
    2005 568 citations Weili Ge, Sarah E. McVay Accounting Horizons profile →
  5. Internal control and management guidance
    2009 483 citations Sarah E. McVay et al. profile →

Peers — A (Enhanced Table)

Peers by citation overlap · career bar shows stage (early→late) cites · hero ref

Name h Career Trend Papers Cites
Sarah E. McVay United States 26 5.9k 2.7k 1.7k 919 665 63 6.7k
Dhananjay Nanda United States 17 6.2k 1.0× 3.1k 1.2× 2.0k 1.2× 537 0.6× 564 0.8× 37 6.7k
Inder K. Khurana United States 35 5.7k 1.0× 2.4k 0.9× 1.5k 0.9× 930 1.0× 477 0.7× 105 6.2k
Shiva Rajgopal United States 17 7.2k 1.2× 3.4k 1.3× 3.1k 1.8× 1.2k 1.3× 497 0.7× 29 8.2k
Ole‐Kristian Hope Canada 46 8.5k 1.4× 3.9k 1.5× 2.7k 1.6× 1.3k 1.4× 690 1.0× 166 9.4k
Clive S. Lennox United States 44 8.0k 1.4× 2.6k 1.0× 1.9k 1.1× 1.2k 1.3× 883 1.3× 110 8.7k
Linda A. Myers United States 37 6.2k 1.0× 2.5k 1.0× 2.1k 1.2× 865 0.9× 617 0.9× 121 6.7k
Jeong‐Bon Kim Hong Kong 49 8.9k 1.5× 3.3k 1.2× 3.6k 2.1× 1.3k 1.5× 630 0.9× 237 9.8k
Sugata Roychowdhury United States 25 7.2k 1.2× 3.8k 1.4× 2.3k 1.4× 877 1.0× 412 0.6× 44 7.8k
Mingyi Hung Hong Kong 26 5.4k 0.9× 3.1k 1.2× 2.0k 1.2× 917 1.0× 307 0.5× 57 6.4k
Charles E. Wasley United States 27 8.5k 1.4× 4.2k 1.6× 3.0k 1.7× 1.2k 1.3× 525 0.8× 56 9.2k

Countries citing papers authored by Sarah E. McVay

Since Specialization
Citations

This map shows the geographic impact of Sarah E. McVay's research. It shows the number of citations coming from papers published by authors working in each country. You can also color the map by specialization and compare the number of citations received by Sarah E. McVay with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites Sarah E. McVay more than expected).

Fields of papers citing papers by Sarah E. McVay

Since Specialization
Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by Sarah E. McVay. Nodes represent research fields, and links connect fields that are likely to share authors. Colored nodes show fields that tend to cite the papers produced by Sarah E. McVay. The network helps show where Sarah E. McVay may publish in the future.

Co-authorship network of co-authors of Sarah E. McVay

This figure shows the co-authorship network connecting the top 25 collaborators of Sarah E. McVay. A scholar is included among the top collaborators of Sarah E. McVay based on the total number of citations received by their joint publications. Widths of edges represent the number of papers authors have co-authored together. Node borders signify the number of papers an author published with Sarah E. McVay. Sarah E. McVay is excluded from the visualization to improve readability, since they are connected to all nodes in the network.

All Works

20 of 20 papers shown
1.
McVay, Sarah E., et al.. (2025). How Resilient Are Firms’ Financial Reporting Processes to the Sudden Loss of a CFO? Evidence from Sudden Deaths. The Accounting Review. 100(3). 395–419.
2.
3.
Koski, Jennifer L., et al.. (2023). Free Cash Flow Disclosure in Earnings Announcements. 8(2). 1–23. 6 indexed citations
4.
McVay, Sarah E., et al.. (2023). Experience with Non-GAAP Earnings and Investors’ Pricing of Exclusions. The Accounting Review. 99(3). 397–427. 5 indexed citations
5.
McVay, Sarah E., et al.. (2021). Preparers and the financial reporting system. Accounting and Business Research. 51(5). 484–507. 4 indexed citations
6.
McVay, Sarah E., et al.. (2021). Taking the 'Non' Out of Non-GAAP: Routine Non-GAAP Usage and Investor Pricing. SSRN Electronic Journal. 2 indexed citations
7.
Ge, Weili, et al.. (2020). Internal Control over Financial Reporting and Resource Extraction: Evidence from China. SSRN Electronic Journal. 1 indexed citations
8.
Curtis, Asher, et al.. (2020). The changing implications of research and development expenditures for future profitability. Review of Accounting Studies. 25(2). 405–437. 57 indexed citations
9.
Kolev, Kalin S., et al.. (2019). Detecting Opportunistic Special Items. Management Science. 66(5). 2099–2119. 1 indexed citations
10.
Kravet, Todd D., Sarah E. McVay, & David P. Weber. (2018). Costs and benefits of internal control audits: evidence from M&A transactions. Review of Accounting Studies. 23(4). 1389–1423. 27 indexed citations
11.
Koski, Jennifer L., et al.. (2018). Free Cash Flow Disclosure in Earnings Announcements. SSRN Electronic Journal. 11 indexed citations
12.
Kolev, Kalin S., et al.. (2016). Qualifying Special Items: An Identification and Examination of Lower-Quality versus Higher-Quality Income-Decreasing Special Items. SSRN Electronic Journal. 4 indexed citations
13.
Curtis, Asher, Sarah E. McVay, & Benjamin C. Whipple. (2013). The Disclosure of Non-GAAP Earnings Information in the Presence of Transitory Gains. The Accounting Review. 89(3). 933–958. 153 indexed citations
14.
Bradshaw, Mark T., Carolyn M. Callahan, Jack T. Ciesielski, et al.. (2010). Response to the SEC’s Proposed Rule—Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) by U.S. Issuers. Accounting Horizons. 24(1). 117–128. 22 indexed citations
15.
Doyle, Jeffrey T., Weili Ge, & Sarah E. McVay. (2007). Accruals Quality and Internal Control Over Financial Reporting. SSRN Electronic Journal. 126 indexed citations
16.
Doyle, Jeffrey T., Weili Ge, & Sarah E. McVay. (2007). Accruals Quality and Internal Control over Financial Reporting. The Accounting Review. 82(5). 1141–1170. 1034 indexed citations breakdown →
17.
McVay, Sarah E., Venky Nagar, & Vicki Wei Tang. (2006). Trading Incentives to Meet the Analyst Forecast. The Faculty Digital Archive (New York University). 18 indexed citations
18.
McVay, Sarah E.. (2006). Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items. The Accounting Review. 81(3). 501–531. 148 indexed citations
19.
Ge, Weili & Sarah E. McVay. (2005). The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act. SSRN Electronic Journal. 30 indexed citations
20.
McVay, Sarah E.. (2004). The use of special items to inflate core earnings.. Deep Blue (University of Michigan). 40(6). 503–7. 2 indexed citations

Rankless uses publication and citation data sourced from OpenAlex, an open and comprehensive bibliographic database. While OpenAlex provides broad and valuable coverage of the global research landscape, it—like all bibliographic datasets—has inherent limitations. These include incomplete records, variations in author disambiguation, differences in journal indexing, and delays in data updates. As a result, some metrics and network relationships displayed in Rankless may not fully capture the entirety of a scholar's output or impact.

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