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Orie E. Barron

Color portrait of Orie E. Barron

Professor of Accounting, PricewaterhouseCoopers, LLP Research Fellow in Accounting, Director

Department Accounting
Office Address 314 Business Building
Phone Number 814-863-3230
Email Address oeb1@psu.edu

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Expertise

Financial disclosure and its regulation. Trading volume. Analysts forecasts. Auditing.

Education

Ph D, Accounting, University of Oregon, 1993

CERT, CPA, Washington State, 1988

MBA, Business Administration, Regent University, 1984

BA, Management & Technology, Western Washington University, 1981

Courses Taught

ACCTG 494H – Acctg Sr Hon Thes (3)
Supervised student activities on research projects identified on an individual or small-group basis.ACCTG 494H Research Project (1-6) ACCTG 494H, Senior Honors Thesis in Accounting - Investigation of an original problem area associated with accounting, including literature review. A thesis topic must be approved and a thesis supervisor must be identified before the course may be scheduled. Students sign up for three credits in each of their last two semesters for a total of six credits.

ACCTG 501 – Res Meth Acctg (3)

BA 412 – Honors Int and Res (3)
The integration of the business core into a detailed financial, strategy and market analysis of actual companies selected by student teams. B A 412H B A 412H Honors Integration and Research (2-3 credits)The purpose of this course is to assist students in developing their Schreyer Honors Thesis. It proceeds by exposing students to research conducted within the various business majors; the research conducted by prior honors students; and having student teams conduct research or contemporary businesses and industries. Typical readings include materials related to evaluating an actual company, prior Schreyer Honors theses, contemporary business articles, prior course projects and supporting academic literature. Written company analyses and oral presentations are made by the teams.

ACCTG 494 – Research Project (Variable)
Supervised student activities on research projects identified on an individual or small-group basis.

ACCTG 597 – Special Topics (1)

ACCTG 597D – Acctg Research Methods (1)
Continuation of ACCTG 501 where different accounting research methods are discussed to give new students an idea of what research areas are available.

B A 412H – Honors Integration and Research (3)
The integration of the business core into a detailed financial, strategy and market analysis of actual companies selected by student teams.

ACCTG 496 – Independent Studies (3)
Creative projects, including research and design, which are supervised on an individual basis and which fall outside the scope of formal courses.

ACCTG 403W – Auditing (3)
Financial, compliance, internal, and operational audits; standards and procedures; sampling; EDP auditing; professional issues; application of concepts through written responses.

ACCTG 590 – Colloquium (variable)
Continuing seminars which consist of a series of individual lectures by faculty, students, or outside speakers.

B A 591 – Applied Communications (1)
Course on professional development for business academics, including research skills, presentation skills, professional ethics, and long-term success strategies.

ACCTG 596 – Individual Studies (variable)
Creative projects, including nonthesis research, which are supervised on an individual basis and which fall outside the scope of formal courses.

B A 574 – Business Research (variable)
A project paper, comparable in quality and scope of work to a graduate thesis, on problems of a company.

B A 597B – Advanced Communications (1)
Special topics course.

Selected Publications

Barron O. E., "Do Managers Use Earnings Forecasts to Fill a Demand They Perceive From Analysts?." 2019
Barron O. E., Schneible R., Stevens D., "The Changing Behavior of Trading Volume Reactions to Earnings Announcements: Evidence of the Increasing Use of Accounting Earnings News by Investors." Contemporary Accounting Research, vol. 35, no. 4, 2018
Barron O. E., Byard D., Yu Y., "Earnings Announcement Disclosures and Changes in Analysts' Information." Contemporary Accounting Research, vol. 34, no. 1, 2017
Barron O. E., Qu H., "Information Asymmetry and the Impact of Disclosure Quality on the Cost of Capital: Evidence from a Laboratory Market." The Accounting Review, vol. 89, no. 4, 2017, pp. 1269-1298
Barron O. E., Chung S., Yong K., "The Effect of Statement of Financial Accounting Standards No. 157 Fair Value Measurements on Analysts' Information Environment." Journal of Accounting and Public Policy, 2017
Barron O. E., Lundholm R. L., Rogo R., "Do Analyst Forecasts Vary Too Much?." vol. 1, 2016
Commentary
Barron O. E., Byard D., Liang L., "Analyst Pessimism and Forecast Timing." Journal of Business, Finance, and Accounting, vol. 40, 2013, pp. 719-739
Barron O. E., Bamber L., Stevens D., "Trading Volume Around Earnings Announcements and Other Financial Reports: Theory, Research Design, Empirical Evidence, and Directions for Future Research." Contemporary Accounting Research, vol. 28, no. 2, 2011, pp. 431-471
Barron O. E., Stanford M., Yu Y., "Further Evidence on the Relation Between Analysts' Forecast Dispersion and Stock Returns." Contemporary Accounting Research, vol. 26, no. 1, 2009, pp. 329-357
Barron O. E., "Earnings surprises that spur analysts to make more useful forecasts.." The Accounting Review, vol. 83, no. 2, 2008, pp. 303-325
Barron O. E., Enis C. R., Byard D., "A model for evaluating forecast dispersion and consensus.." Journal of Accounting and Finance Research, vol. 13, no. 5, 2005
Barron O. E., Harris D., Stanford M., "Evidence that investors trade based on private event-period information around earnings announcements." The Accounting Review, vol. 80, no. 2, 2005, pp. 403-422
Barron O. E., Enis C. R., Byard D., "Leveling the Informational Playing Field." Review of Accounting and Finance, vol. 3, no. 4, 2004, pp. 21-46
Barron O. E., Byard D., Shaw K., "The Interpretive Role of Analysts' Earnings Forecasts: Why do so many Analysts Forecast Earnings for Some Firms?." Investor Relations Quarterly, vol. 6, no. 3, 2004, pp. 7-17
Barron O. E., Karpoff J., "Information Precision, Transaction Costs, and Trading Volume." Journal of Banking and Finance, vol. 28, no. 6, 2004, pp. 1207-1223
Barron O. E., Byard D., Kim O., "Changes in Analysts' Information Around Earnings Announcements." The Accounting Review, vol. 77, no. 4, 2002, pp. 821-846
Barron O. E., Kile C., Riedl E., Byard D., "Firm Intangibles and Analyst Forecasts." Journal of Accounting Research, vol. 40, no. 2, 2002, pp. 289-312
Barron O. E., Pratt J., Stice J., "Misstatement Direction, Litigation Risk, and Planned Audit Investment." Journal of Accounting Research, vol. 39, no. 3, 2001, pp. 449-462
Barron O. E., Bamber L., Stober T., "Differential Interpretations and Trading Volume." Journal of Financial and Quantitative Analysis, vol. 34, no. 3, 1999, pp. 369-386
Barron O. E., Hatchie K., Kile C., "How to Write High-Quality MDA: It Does Matter." Investor Relations Quarterly, vol. 2, no. 3, 1999, pp. 34-40
Barron O. E., Kile C., O'Keefe T., "MD&A Quality as Measured by the SEC and Analysts' Earnings Forecast." Contemporary Accounting Research, vol. 16, no. 1, 1999, pp. 75-109
Barron O. E., Stuerke P., "Dispersion in Analysts' Forecasts as a Measure of Uncertainty." Journal of Accounting, Auditing, and Finance, vol. 13, no. 3, 1998, pp. 245-274
Barron O. E., "High-Quality MDA: Does it Matter?." Investor Relations Quarterly, vol. 2, no. 1, 1998, pp. 17-21
Barron O. E., Groomer M., Swink M., "Planning Tolerable Misstatements for Audit Samples from Aggregated Accounts." Decision Sciences, vol. 29, no. 4, 1998, pp. 1008-1035
Barron O. E., Kim O., Lim S., Stevens D., "Using Analysts' Forecasts to Measure Properties of Analysts' Information Environment." The Accounting Review, vol. 73, no. 4, 1998, pp. 421-433
Barron O. E., Bamber L., Stober T., "Trading Volume and Different Aspects of Disagreement Coincident with Earnings Announcements." The Accounting Review, vol. 72, no. 4, 1997, pp. 575-597
Barron O. E., "Trading Volume and Belief Revisions that Differ Among Individual Analysts." The Accounting Review, vol. 70, no. 4, 1995, pp. 581-597

Honors and Awards