Theodore E. Christensen

7.0k total citations · 1 hit paper
108 papers, 5.0k citations indexed

About

Theodore E. Christensen is a scholar working on Accounting, Finance and Strategy and Management. According to data from OpenAlex, Theodore E. Christensen has authored 108 papers receiving a total of 5.0k indexed citations (citations by other indexed papers that have themselves been cited), including 99 papers in Accounting, 51 papers in Finance and 47 papers in Strategy and Management. Recurrent topics in Theodore E. Christensen's work include Auditing, Earnings Management, Governance (94 papers), Financial Markets and Investment Strategies (49 papers) and Financial Reporting and Valuation Research (45 papers). Theodore E. Christensen is often cited by papers focused on Auditing, Earnings Management, Governance (94 papers), Financial Markets and Investment Strategies (49 papers) and Financial Reporting and Valuation Research (45 papers). Theodore E. Christensen collaborates with scholars based in United States, Canada and Slovenia. Theodore E. Christensen's co-authors include Kate Hughes, Ervin L. Black, Dirk E. Black, Nilabhra Bhattacharya, Benjamin C. Whipple, Chad R. Larson, Kurt H. Gee, Linda Smith Bamber, Jack T. Ciesielski and Kenneth M. Gaver and has published in prestigious journals such as Proceedings of the National Academy of Sciences, Journal of Molecular Biology and Management Science.

In The Last Decade

Theodore E. Christensen

103 papers receiving 4.7k citations

Hit Papers

align trajectories

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.

The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach

2003 1.5k citations Theodore E. Christensen et al. profile →

Peers — A (Enhanced Table)

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

Name	h						Papers	Cites
Theodore E. Christensen United States	32	3.5k	3.1k	1.4k	1.2k	543	108	5.0k
Maretno A. Harjoto United States	27	3.6k 1.0×	4.2k 1.3×	671 0.5×	1.7k 1.4×	989 1.8×	90	6.0k
T. E. Cooke United Kingdom	15	3.2k 0.9×	2.8k 0.9×	358 0.3×	741 0.6×	229 0.4×	28	4.2k
Lawrence J. Abbott United States	23	4.6k 1.3×	1.9k 0.6×	545 0.4×	207 0.2×	320 0.6×	63	5.1k
Philip Shrives United Kingdom	20	2.2k 0.6×	1.8k 0.6×	417 0.3×	541 0.4×	274 0.5×	34	3.3k
Clare Roberts United Kingdom	25	2.1k 0.6×	2.1k 0.7×	273 0.2×	757 0.6×	192 0.4×	50	3.4k
Walter Aerts Belgium	22	1.5k 0.4×	1.9k 0.6×	340 0.2×	842 0.7×	320 0.6×	53	2.9k
Daniel Zéghal Canada	25	2.4k 0.7×	2.1k 0.7×	344 0.2×	378 0.3×	345 0.6×	90	3.4k
John O. S. Wilson United Kingdom	36	3.2k 0.9×	707 0.2×	3.0k 2.1×	158 0.1×	2.6k 4.7×	151	5.5k
Matteo Rossi Italy	30	782 0.2×	970 0.3×	235 0.2×	481 0.4×	764 1.4×	100	2.2k
Tony W. Tong United States	28	1.2k 0.3×	1.8k 0.6×	494 0.3×	284 0.2×	1.0k 1.9×	67	3.0k

Countries citing papers authored by Theodore E. Christensen

Since Specialization

Citations

This map shows the geographic impact of Theodore E. Christensen'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 Theodore E. Christensen with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites Theodore E. Christensen more than expected).

Fields of papers citing papers by Theodore E. Christensen

Since Specialization

Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by Theodore E. Christensen. 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 Theodore E. Christensen. The network helps show where Theodore E. Christensen may publish in the future.

Co-authorship network of co-authors of Theodore E. Christensen

This figure shows the co-authorship network connecting the top 25 collaborators of Theodore E. Christensen. A scholar is included among the top collaborators of Theodore E. Christensen 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 Theodore E. Christensen. Theodore E. Christensen is excluded from the visualization to improve readability, since they are connected to all nodes in the network.

All Works

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20 of 20 papers shown

Christensen, Theodore E., et al.. (2024). The future performance implications of Non-GAAP firms’ investments. Journal of Accounting and Economics. 79(2-3). 101760–101760.

Christensen, Theodore E., et al.. (2023). Data visualization in 10-K filings. Journal of Accounting and Economics. 77(2-3). 101631–101631. 12 indexed citations

Black, Dirk E., Ervin L. Black, Theodore E. Christensen, & Kurt H. Gee. (2021). Comparing Non-GAAP EPS in Earnings Announcements and Proxy Statements. Management Science. 68(2). 1353–1377. 7 indexed citations

Black, Dirk E., Ervin L. Black, Theodore E. Christensen, & Kurt H. Gee. (2021). Comparing Non-GAAP EPS in Earnings Announcements and Proxy Statement. ScholarSphere (Penn State Libraries). 25 indexed citations

Black, Dirk E., Ervin L. Black, Theodore E. Christensen, & Kurt H. Gee. (2020). The Use of Non-GAAP EPS for Compensation Contracting and Financial Reporting. SSRN Electronic Journal. 1 indexed citations

Black, Dirk E., Ervin L. Black, Theodore E. Christensen, & Kurt H. Gee. (2018). The Use of Non-GAAP Performance Metrics for Compensation Contracting and Financial Reporting. SSRN Electronic Journal. 4 indexed citations

Allee, Kristian D., et al.. (2017). Initiating earnings guidance: Factors related to IPO firms’ first guidance decision. SSRN Electronic Journal.

Black, Dirk E., Ervin L. Black, Theodore E. Christensen, & Kurt H. Gee. (2017). The Use of Non-GAAP Performance Measures in Executive Compensation Contracting and Financial Reporting. SSRN Electronic Journal. 9 indexed citations

Christensen, Theodore E., et al.. (2016). Advanced financial accounting, 11th ed.. McGraw-Hill eBooks. 5 indexed citations

10.

Black, Ervin L., et al.. (2016). The Relation Between Earnings Management and Non‐GAAP Reporting. Contemporary Accounting Research. 34(2). 750–782. 94 indexed citations

11.

Zhao, Haiyan, et al.. (2012). Structural and Functional Studies of the Phage Sf6 Terminase Small Subunit Reveal a DNA-Spooling Device Facilitated by Structural Plasticity. Journal of Molecular Biology. 423(3). 413–426. 25 indexed citations

12.

Black, Dirk E., Ervin L. Black, Theodore E. Christensen, & William G. Heninger. (2012). Has the Regulation of Pro Forma Reporting in the US Changed Investors’ Perceptions of Pro Forma Earnings Disclosures?. Journal of Business Finance & Accounting. 39(7-8). 876–904. 59 indexed citations

13.

Baker, Richard E., et al.. (2011). Essentials of Advanced Financial Accounting. 1 indexed citations

14.

Ohlson, James A., Stephen H. Penman, Robert J. Bloomfield, et al.. (2010). A Framework for Financial Reporting Standards: Issues and a Suggested Model. Accounting Horizons. 24(3). 471–485. 36 indexed citations

15.

Bloomfield, Robert J., Theodore E. Christensen, Karim Jamal, et al.. (2010). Response to the Financial Accounting Standards Board’s and the International Accounting Standards Board’s Joint Discussion Paper Entitled Preliminary Views on Revenue Recognition in Contracts with Customers. Accounting Horizons. 24(4). 689–702. 8 indexed citations

16.

Moehrle, Stephen R., Thomas Stöber, Karim Jamal, et al.. (2010). Response to the Financial Accounting Standards Board’s and the International Accounting Standard Board’s Joint Discussion Paper Entitled Preliminary Views on Financial Statement Presentation. Accounting Horizons. 24(1). 149–158. 8 indexed citations

17.

Jamal, Karim, Robert J. Bloomfield, Theodore E. Christensen, et al.. (2009). Comments on Canadian Accounting Standards Board Exposure Draft on Generally Accepted Accounting Principles for Private Enterprises. SSRN Electronic Journal. 1 indexed citations

18.

Jamal, Karim, George J. Benston, Theodore E. Christensen, et al.. (2008). A Perspective on the SEC’s Proposal to Accept Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) without Reconciliation to U.S. GAAP. Accounting Horizons. 22(2). 241–248. 46 indexed citations

19.

Bhattacharya, Nilabhra, et al.. (2007). Pro Forma Disclosure and Investor Sophistication: External Validation of Experimental Evidence Using Archival Data. Singapore Management University Institutional Knowledge (InK) (Singapore Management University). 127 indexed citations

20.

Christensen, Theodore E., Robert Hoyt, & Jeffrey S. Paterson. (1999). Ex Ante Incentives for Earnings Management and the Informativeness of Earnings. Journal of Business Finance & Accounting. 26(7-8). 807–832. 41 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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