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Accounting

Forthcoming School of Accounting Publications 

  • Edwards, James, and Baker, Timothy, "Ongoing Evolution of International Accounting Standards and Audit Regulations," The Journal of Corporate Accounting and Finance, Forthcoming in The Journal of Corporate Accounting and Finance.
  • Jackson, Scott; Keune, Timothy; and Salzsieder, L., "Debt, equity, and capital investment," Forthcoming in Journal of Accounting and Economics.
  • Tuttle, Brad, and Wu, Y., "Investor Confidence in Earnings: The Interactive Effects of Internal Control Audits and Manager Legal Liablity," Conditional acceptance in Contemporary Accounting Research.

2014 School of Accounting Publications

  • Edwards, James, "Cost Management: When is it Safe to Spend Again?", The Journal of Corporate Accounting and Finance, March/Apr. 2014.
  • Edwards, James, "The Urge to Merge," The Journal of Corporate Accounting and Finance, Jan./Feb. 2014.
  • Newman, Andrew H., "An Investigation of How the Informal Communication of Firm Preferences Influences Managerial Honesty," Accounting, Organizations and Society, April 2014.
  • Messier, W.F. Jr., Quick, L., Vandervelde, Scott D., "The Influence of Process Accountability and Accounting Standard Type on Auditor Usage of a Status Quo Heuristic," Accounting, Organizations & Society, Vol. 39 (1), 2014.
  • Edwards, James B., and Baker, Timothy L., "The Outlook as Financial Convergence Falters," Journal of Corporate Accounting and Finance, Sept./Oct. 2014.

2013 School of Accounting Publications

  • Cecchini, Mark; Ecker, J.; Kupferschmid, M,; and Leitch, Robert A., "Solving NonLinear Principal-Agent Problems using Bilevel Programming," European Journal of Operational Research, Vol. 230, Issue 2, October 2013.
  • Cecchini, Mark; Leitch, Robert; and Strobel, Caroline, "Multinational Transfer Pricing: A Transaction Cost and Resource Based View," Journal of Accounting Literature, Vol. 31, Issue 1, July 2013.
  • Salter, Stephen B., Kang, T., Gotti, G, and Doupnik, Timothy S., "The Role of Social Values, Accounting Values and Institutions in Determining Accounting Conservatism," Management International Review, Vol. 53, Issue 4, 2013.
  • Edwards, James, "Managing Cash in Turbulent Times," The Journal of Corporate Accounting and Finance, Nov./Dec. 2013.
  • Edwards, James, "The Global Company: Can It Help World Stability?", The Journal of Corporate Accounting and Finance, Sept./Oct. 2013. 
  • Edwards, James, "Cost Management in an Age of Prevailing Crisis," The Journal of Corporate Accounting and Finance, March/Apr. 2013.
  • Hannan, R. Lynn; McPhee, Gregory P.; Newman, Andrew H.; and Tafkov, Ivo D. "The effects of relative performance information on performance and effort allocation in a multi-talk environment," The Accounting Review, 88:2, (March) 2013.
  • Tuttle, Brad, and Davis, J., "A Heuristic-Systematic Model of End-User Information Processing when Encountering IS Exceptions," Information & Management, Vol. 50, Issue 2-3, March-April 2013.
  • Gramling, A.A., E. O'Donnell, and Vandervelde, Scott, "An experimental examination of factors that influence auditor assessments of a deficiency in internal control over financial reporting," Accounting Horizons, Vol. 27 (2), 2013.

2012 School of Accounting Publications

  • Cecchini, Mark; Jackson, Scott; and Liu, Xiaotao, "Do Initial Public Offering Firms Manage Accruals? Evidence from Individual Accounts," Review of Accounting Studies, March 2012, Vol. 17, Issue 1.
  • Edwards, James, "Executive Briefing: Effective Asset Management," The Journal of Corporate Accounting and Finance, Nov./Dec. 2012.
  • Keune, Marsha, and Johnstone, K., "Materiality Judgments and the Resolution of Detected Misstatements: The Role of Managers, Auditors, and Audit Committees," The Accounting Review, 87 (5), 2012.
  • Tuttle, Brad and Xu, Y., "Adaption-Innovation at Work: A New Measure of Problem Solving Styles," Journal of Applied Management Accounting Research, Vol. 10, No. 1, 2012.
  • Hansen, Vicki and White, Rich, "An Investigation of the Impact of Preparer Penalty Provisions on Tax Preparer Aggressiveness," Journal of American Taxation Association, Spring 2012.

2011 School of Accounting Publications

  • Agoglia, C., Doupnik, Tim, and Tsakumis, G., "Principles-based vs. Rules-based Accounting Standards: The Influence of Standard Precision on Financial Reporting Decisions," The Accounting Review, 86, 2011.
  • Hatfield, Rick.; Jackson, Scott; and Vandervelde, Scott. "The Effects of Prior Auditor Involvement and Client Pressure on Proposed Audit Adjustments," Behavioral Research in Accounting, 23 (2), 2011.

2010 School of Accounting Publications

  • Cecchini, Mark, G. Koehler, H. Aytug, P Pathak, "Making Words Work: Using Financial Text as a Predictor of Financial Events," Decision Support Systems, Vol. 50, 2010.
  • Jackson, Scott; Tuttle, Brad; and Rodger, T., "The Effect of Depreciation Method Choice on Asset Selling Prices," Accounting, Organizations and Society, 35 (8), 2010.
  • Jackson, Scott; Agoglia, C., Brazel, J., Hatfield, R., "How do Audit Workpaper Reviewers Cope with the Conflicting Pressures of Detecting Misstatements and Balancing Client Workloads?", Auditing: A Journal of Practice and Theory, 29 (2), 2010.
  • Jackson, Scott, and Liu, K., "The Allowance for Uncollectible Accounts, Conservatism, and Earnings Management," Journal of Accounting Research, 48 (3), 2010.
  • Keune, Timothy, Bol, J., Matsumura, E.M., and Shin, J.Y, "Supervisor Discretion in Target Setting: An Empirical Investigation." The Accounting Review, November 2010.
  • Tuttle, Brad, and Falsetta, D., "Transferring Risk Preferences from Taxes to Investments, " Contemporary Accounting Research, 27 (4), 2010.
  • Tuttle, Brad, Kelton, A.S., Pennington, R.R., "The Effects of Information Presentation Format on Judgment and Decision Making: A Review of the Information Systam Research," Journal of Information Systems, 24 (2), 2010.
  • Vandervelde, Scott, Gramling, A., O'Donnell, E., "Audit Partner Evaluation of Compensating Controls: A Focus on Design Effectiveness and Extent of Auditor Testing," Auditing: A Journal of Practice & Theory, 29 (2), 2010.
  • Winchel, Jennifer, Koonce, L., Williamson, M., "Consensus Information and Non-Professional Investors' Reaction to the Revelation of Estimate Inaccuracies," The Accounting Review, May 2010. 

2009 School of Accounting Publications

  • Caylor, Marcus and Brown, L.D., "Corporate Governance and Firm Operating Performance," Review of Quantitative Finance and Accounting, February 2009.
  • Doupnik, Timothy S., Tsakumis, G., and Campbell, D.,  "IFRS: Beyond the Standards," Journal of Accountancy, February 2009.
  • Jackson, Scott, Cecchini, Mark, and Liu, K., "Economic Consequences of Firms' Depreciation Method Choice: Evidence from Capital Investments," Journal of Accounting and Economics, 2009.
  • Keune, Marsha and K. Johnstone, "Staff Accounting Bulletin No. 108 Disclosures: Descriptive Evidence from the Relevation of Accounting Misstatements," Accounting Horizons, 23 (1), 2009.
  • Tuttle, Brad, and Pennington, R., "Managing Impressions Using Distorted Graphs of Income and Earnings Per Share: The Role of Memory," International Journal of Accounting Information Systems, Vol. 10 (2), 2009.
  • Tuttle, Brad, and Wang, K., "The Impact of Auditor Rotation on Auditor-Client Negotiation: The Role of Political Costs and the Market for Audit," Accounting, Organizations & Society, Vol. 34 (2), 2009.
  • Vandervelde, Scott, Tubbs, R.M., Shepanski, A., Messier, W.F., "Experimental Tests of a Descriptive Theory of Auditee Risk Assessment," Auditing: A Journal of Practice & Theory, Vol. 28 (2), 2009.
  • Vandervelde, Scott, Lopez, T., and Wu, Y., "Investor Perceptions of an Auditor's Adverse Internal Control Opinion," The Journal of Accounting and Public Policy, Vol. 28, (3), 2009.

2008 School of Accounting Publications  

  • Doupnik, Timothy S., "Influence of Culture on Earnings Management: A Note," Abacus, Volume 44, Issue 3 (September 2008).
  • Jackson, Scott, "The Effect of Firms' Depreciation Method Choice on Managers' Capital Investment Decisions," The Accounting Review, March 2008.
  • Jackson, Scott, Hatfield, R. and Kahle, J., "An Investigation of the Relation Between Tax Professionals, Tax Refunds, and Fees," Behavioral Research in Accounting, 2, 2008.
  • Jackson, Scott, Lopez, T., and Reitenga, A., "Accounting Fundamentals and CEO Bonus Compensation," Journal of Accounting and Public Policy, September-October, 2008.
  • Leitch, Robert, Fry, T., and Philipoom, P., "Accounting Based Heuristics for Order Processing and Review in a Stochastic Environment"  International Journal of Production Research. Vol. 46 (6) March 2008, pp. 1667-1684.
  • Leitch, Robert, Dow, K., Jackson, C., Wong, J., "A Comparison of Structural Equation Modeling Approaches: The Case of User Acceptance of Information Systems, Journal of Computer Information Systems, 2008.
  • Tuttle, Brad, and Pennington, R., "Managing Impressions Using Distorted Graphs of Income and Earnings Per Share: The Role of Memory," International Journal of Accounting Information Systems, 2008.
  • Vandervelde, Scott, Leitch, Robert A., and Chen, Y., "Auditors' Cross-Sectional and Temporary Analysis of Account Relations in Identifying Financial Statement Misstatements," Auditing: A Journal of Practice & Theory, November 2008.

2007 School of Accounting Publications

  • Bailey, Wendy and Spicer, A., "When Does National Identity Matter: Convergence and Divergence in International Business Ethics," Academy of Management Journal, Dec. 2007 50(6).
  • Caylor, Marcus L., Lopez, T. and Rees, L. L., "Is the Value Relevance of Earnings Conditional on the Timing of Earnings Information?" Journal of Accounting and Public Policy, 26 (January-February), 2007.
  • Jackson, Scott and White, Rich, "The Effect of Tax Refunds on Taxpayers' Willingness to Pay Higher Tax Return Preparation Fees," Research in Accounting Regulation, Vol. 20, 2007.
  • Leitch, Robert, and Dow, K., "Confidence in the Implementation Process of a New Information System," Journal of Emerging Technologies in Accounting, Vol. 4 2007, pp. 139-159.
  • Tuttle, Brad and Pennington, R., "Software Project Risk Assessment: The Effects of Information Overload on Information Processing and Judgment," Decision Sciences Journal, Vol. 28, No. 3 (2007).
  • Tuttle, Brad, and Dillard, J., "Institutional Isomorphism is U.S. Accounting Research," Accounting Horizons, December 2007.
  • Vandervelde, Scott and Tuttle, Brad, "An empirical examination of CobiT as an internal control framework for informaiton technology," International Journal of Accounting Information Systems, Vol. 8, 2007.
  • Vandervelde, Scott and J. Joe, "Do Auditor Provided Non-Audit Servies Improve Audit Effectiveness?" Contemporary Accounting Research, Vol. 24, 2007.

2006 School of Accounting Publications

  • Brown, L. D. and Caylor, Marcus L., "Corporation Governance and Firm Valuation," Journal of Accounting and Public Policy, 25 (July-August), 2006.
  • Doupnik, Tim, Tsakumis, G. and Seese, L., "An Examination of the Effect of Firm-Specific Variable on the Level of Detail in Geographic Area Disclosures under SFAS 131, " Journal of International Accounting, Auditing and Taxation, Vol. 15, 2006.
  • Doupnik, Tim and Riccio, E., "The Influence of Conservatism and Secrecy on the Interpretation of Verbal Probability Expressions between Countries in the Anglo and Latin Cultural Areas," The International Journal of Accounting, Vol. 41, 2006.
  • Leitch, Robert, Tuttle, Brad and O'Reilly, D. M., "An Experimental Test of the Interaction of the Insurance and Information-Signaling Hypotheses in Auditing," Contemporary Accounting Research, Vol. 23 (1), 2006.
  • Tuttle, Brad, Taylor, M.H., and Fuller L.R., "An Examination of Audit Responses to Fraud Risk," Journal of Forensic Accounting, Vol. 7 (2006).
  • Tuttle, Brad, Coller, M., and Burton, F.G., "Market Responses to Qualitative Information: The Role of Individuals With Conservative Versus Extreme Beliefs," Accounting, Organizations and Society, Vol. 31, No. 2 (2006).
  • Tuttle, Brad, Chewning, E.G., and Coller, M., "Do Market Prices Reveal the Decision Models of Sophisticated Investors?" Accounting, Organizations and Society, Vol.31, Issue 2, February 2006.
  • Vandervelde, Scott and Gramling, A., "Assessing Internal Audit Quality," Internal Auditing, May/June 2006.
  • Vandervelde, Scott, "The Importance of Account Relations When Responding to Interim Evidence Results, " Contemporary Accounting Research, Vol. 23, 2006.

2005 School of Accounting Publications

  • Caylor, Marcus L. and Brown, L.D., "A Temporal Analysis of Quarterly Earnings Thresholds: Propensities and Valuation Consequences," The Accounting Review, April 2005.
  • Jackson, Scott, Shoemaker, P., Barrick, J., Burton, G. "Taypayers' Prepayment Positions and Tax Return Preparation Fees," Contemporary Accounting Research, Summer 2005.
  • Jackson, Scott, and Hatfield, R., "A Note on the Relation Between Frames, Perceptions, and Taxpayer Behavior," Contemporary Accounting Research, Spring 2005.
  • Leitch, Robert, Fry, T., and Philipoom, P., "Opportunity Costing Decision Heuristics for Product Acceptance Decisions" Journal of Management Accounting Research, Vol. 17 2005 pp. 95-117.
  • Leitch, Robert, and Hwang, Y., "Balanced Scorecard: Evening the Odds of Successful BPR "  IT Professional: Technology Solutions for the Enterprise - IEEE. Vol. 7, (6) November / December 2005. pp 24-30.
  • Strobel, Caroline and Streer, P., "The Judicious Use of a Sec. 754 Election Can Enhance the Value and Marketability of a Partnership or LLC Interest," The CPA Journal, 2005.
  • Tuttle, Brad and Xu, Y., "The Effect of Interpersonal Similarity on Managers' Use of Accounting Information in Performance Evaluation: An Attributional Approach," Behavioral Research in Accounting, Vol. 17 (2005).
  • White, Rich and Falsetta, D., "The Impact of Income Tax Withholding and Stock Position on the Sale of Stock," Journal of American Taxation Association, Spring 2005.

2004 School of Accounting Publications

  • Doupnik, Tim and Richter, M., "The Impact of Culture on the Interpretation of "in-context" Verbal Probability Expressions," Journal of International Accounting Research, Vol. 3, 2004.
  • Doupnik, Tim, and Tsakumis, G. "A Critical Review of Tests of Gray's Theory of Cultural Relevance and Suggestions for Future Research," Journal of Accounting Literature, Vol. 23, 2004.
  • Jackson, Scott, Mauldin, E., Wilcox, W., and Kruse, D., "The Effect of Restructuring Charges on Employer Contributions to Profit Sharing Plans," Journal of Accounting and Public Policy, July-August 2004.
  • Jackson, Scott, "Earnings Management by Initial Public Offering Firms: A Reexamination," Journal of Forensic Accounting, June 2004.
  • Leitch, Robert, O'Reilly, D., and Wedell, D., "The Effects of Immediate Context on Auditors’ Judgments of Loan Quality",  Auditing: A Journal of Practice and Theory, Vol. 23 (1) March 2004. pp 89-105.
  • Tuttle, Brad and Ullrich, M., "The Effects of Comprehensive Information Reporting Systems and Economic Incentives on Manger's Time Planning Decisions," Behavioral Research in Accounting, Vol. 16 (2004).
  • Tuttle, Brad and Xu, Y., "Performance Evaluations With or Without Data from a Formal Accounting System," Advances in Accounting Behavioral Research, Vol. 7 (2004).
  • White, Rich and Kahle, J., "Tax Professional Decision Biases: The Effects of Initial Beliefs and Client Preference," Journal of American Taxation Association, 2004 Supplement.

2003 School of Accounting Publications

  • Doupnik, Tim and Seese, L., "The Materiality of Country-Specific Geographic Segment Disclosures," Journal of International Accounting, Auditing and Taxation, Vol. 12, 2003.
  • Doupnik, Tim and Richter, M. "Interpretation of Uncertainty Expressions: A Cross-National Study," Accounting, Organizations and Society, Vol. 28, 2003.
  • Leitch, Robert, and Chen, Y., "The Effectiveness of Expectation Models in Recognizing Error Patterns and Generating and Eliminating Hypotheses While Conducting Analytical Procedures,"  Auditing: A Journal of Practice and Theory, Vol. 22 (2), September 2003.
  • Leitch, Robert, and Saeed, K., "Controlling Sourcing Risk in Electronic Marketplaces"  Electronic Markets, vol 13 (2) 2003.
  • Tuttle, Brad and Ullrich, M.J., "The Effects of Incentive Structure and Goal Challenge on Time Planning Decision within a Balanced Scorecard Framework," Advances in Accounting Behavioral Research, Vol. 6 (2003).
  • Vandervelde, Scott, "Discussion of Extending the Accounting Brand to Privacy Services," The Journal of Information Systems, Vol. 17, 2003.

2002 School of Accounting Publications

  • Jackson, Scott, Wilcox, W., and Strong, J. "Do Initial Public Offering Firms Understate the Allowance for Bad Debts?" Advances in Accounting, Vol. 19, 2002.
  • Tuttle, Brad, and Coller, M., "The Acquisition of Price-Relevant Domain Knowledge by a Market," Journal of Economic Psychology, Vol. 23, No. 1 (2002).
  • Tuttle, Brad, Plumlee, R.D., and Coller, M., "The Effect of Misstatements of Varying Magnitude on the Decisions of Financial Statement Users: An Experimental Investigation of Materiality Thresholds," Auditing: A Journal of Practice & Theory, Vol. 21, No. 1 (2002).
  • Tuttle, Brad, Plumlee, R. D., and Moeckel, C.L., "Auditors' Memory for Documented Evidence," Advances in Accounting Behavioral Research, Vol. 5 (2002).

2001 School of Accounting Publications

  • Doupnik, Tim and Seese, L., "Geographic Area Disclosures Under SFAS 131: Materiality and Fineness," Journal of International Accounting, Auditing and Taxation, Vol. 10, 2001.
  • Jackson, Scott, and Pitman, M. "Auditors and Earnings Management, " The CPA Journal, July 2001.
  • Leitch, Robert, "Effect of Stochasticity, Capacity and Lead Time Cost Drivers on WIP and Throughout in a Pull Production Environment," Management Accounting Research, Vol. 12. 2001.
  • Leitch, Robert, Burton, G., and Tuttle, Brad, "A User’s Willingness to Adopt a New Information System: The Influence of the Decision-making Improvements and Performance Monitoring Dimensions of the System" Journal of Information Systems, Vol. 15, Fall 2001.
  • Leitch, Robert, and Chen,  Y., "The Natural Database Structure and Audit Activities"  Internal Auditing. Vol. 16 (5) September/October 2001.
  • Tuttle, Brad and Harrell, A., "The Impact of Unit Goal Priorities, Economic Incentives, and Interim Feedback on the Planned Effort of Information Systems Professionals," Journal of Information Systems, Vol. 15, No. 2 (2001).