Lynn Pippenger School of Accountancy

Research

2024

  • Lee, S. M., J. C. Park., H. Song.  (2024). The capital market consequence of sustained abnormal audit fees: Evidence from stock price crash risk. British Accounting Review.
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  • Ali, F., C. Olson, C. Pantzalis, J. C. Park, J. C. Park., and , D. Robinson. (2024). Holiday effects on tipping rates in full-service restaurants. International Journal of Hospitality Management, forthcoming.
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  • Borghesi, R., K. Chang, J. C. Park., and H. Song.  (2024). Labor unions and financial statement comparability. Finance Research Letter.
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2023

  • Choi, A., J. B. Kim, J. J. Lee, and J. C. Park. (2023). Market for corporate control and demand for auditing: Evidence from international M&A laws. Review of Accounting Studies.
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  • Murthy, U., J. C. Park, T. Smith, and J. Whitworth. (2023). Audit efficiency and effectiveness consequences of accounting system homogeneity across audit clients: A new form of knowledge spillover? The Accounting Review, 98(2).
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  • Ali, F., C. Olson, C. Pantzalis, J. C. Park, and J. C. Park. (2023). Large sample evidence on tipping rates in the restaurant industry: A comprehensive study. International Journal of Hospitality Management, March 2023.
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2022

  • Brisker, E. R., J. C. Park, and H. Song. (2022). Managers鈥� equity incentives and asymmetric cost behavior. Journal of Management Accounting Research, 34(2).
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  • Chang, K., Y. Kim, Y. Li, and J. C. Park. (2022). Labor unions and real earnings management. Journal of Corporate Finance, 74, August 2022.
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  • Cainas, J., C. Jozsi and K. R. Pope. (2022). Managerial Accounting, 1st ed. Pearson.

  • Dong, B., J. Nash and L. Xu. (2022). Indirect effects of regulatory change: Evidence from the acceleration of the 10-K filing deadline. Advances in Accounting, 56: 100582.
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  • Greiner, A., M. Kohlbeck, and T. Smith. (2022). Auditor pricing of abnormal income from
    sales of available for sale securities: Evidence from the banking industry. Accounting
    and Business Research, forthcoming.
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  • Greiner, A., J. Higgs, and T. Smith. (2022). An Examination of Audit Quality Surrounding
    Within-Firm Engagement Office Changes. Journal of Accounting, Auditing, and
    Finance, forthcoming.
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  • Smith, T., A. Valencia, J. Vorisek, and A. Volkan. (2022). FASB FIN 48 Disclosures:
    Evidence on User Perceptions. Accounting & Taxation, forthcoming.

  • Reck, J. L., Lowensohn S.L., and Neely, D. G. (2022). Accounting for Governmental and Nonprofit Entities, 19th edition. Chicago: McGrawHill/Irwin.

  • Cohen, J., L.M. Gaynor, G. Krishnamoorthy and A. M. Wright. (2022), The Effects of Audit Committee Ties and Industry Expertise on Investor Judgments鈥擡xtending Source Credibility Theory. Accounting, Organizations and Society, online: 101352.
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  • Cohen, J., L.M. Gaynor, N.R. Montague, and J. Wayne. (2022). The Effect of Audit Guidance on Auditors鈥� Evaluations of Fair Value Estimates. Auditing: A Journal of Practice & Theory, forthcoming.
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  • Seavey, S., J. Whitworth, and M. Imhof. (2022). Early Earnings Releases and the Role of Accounting Quality. Auditing: A Journal of Practice and Theory, 41(3): 175-203.
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  • Shaw, K., and J. Whitworth. (2022). Client Importance and Unconditional Conservatism in Complex Accounting Estimates. Accepted for publication in Advances in Accounting

2021

  • Chowdhury, R., J. Doukas, and J. C. Park. (2021). Stakeholder orientation and the value of cash holdings: Evidence from a natural experiment. Journal of Corporate Finance, 69, August 2021. 
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  • Domino, M., S. Schrag, M. Webinger, and C. Troy. (2021). Linking data analytics to real-world business issues: The power of the pivot table. Journal of Accounting Education, 57.
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  • Jim茅nez-Angueira, C.E., E. Nwaze and S.J. Park. (2021). The Effect of Conservative Financial Reporting on the Market Valuation of UTBs. Asian Review of Accounting, 29(2):150-172.
    - View Publication

  • Huston, G.R., J. Huston, M. Mellon and T. Smith. (2021). What does an executive stock sale tell the market? Evidence from sale transactions following stock option exercises. Journal of Accounting, Auditing & Finance, 36(3): 613-642.
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  • Kim, J., J.C. Park and T. Komarek (2021). The impact of Mobile ICT on national productivity in developed and developing countries. Information & Management, 58(2): 103442.
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  • Pacini, C., J.W. Lin and G. Patterson. (2021). Using shell entities for money laundering: methods, consequences, and policy implications. Journal of Forensic and Investigative Accounting, 13(1): 73-89.
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  • Perols, R. and U.S. Murthy (2021). The Impact of Cybersecurity Risk Management Examinations and Cybersecurity Incidents on Investor Perceptions and Decisions. Auditing: A Journal of Practice & Theory , 40(1): 73-79.
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  • Richardson, L. et. al. (2021) Effectively Representing Your Client Before the IRS, 8th edition. American Bar Association (ABA).

  • Schmidt, M., N.F. Stowell, C.J. Pacini and G. Patterson (November 2021). Senior Financial Exploitation Through Wills, Trusts and Guardianships: Basics, Red Flags, and Prevention Methods. Journal of Financial Crime, ahead of print: 1350790.
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  • Smith, T., A. Tadesse and N. Vincent (2021). The impact of CIO characteristics on data breaches. International Journal of Accounting Information Systems, 43: 100532.
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  • Tadesse, A.F and U.S. Murthy (2021). Does the Format of Internal Control Disclosures Matter? An Experimental Investigation of Nonprofessional Investor Behavior. Auditing: A Journal of Practice & Theory, 40(1): 91-106.
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  • Vance, C. A. (2021). Tips for Tax year 2020. Florida CPA Today  Winter 2021 (37)1: 8.

  • Wadlinger, N. and C.A Vance. (2021). 鈥淎re you Entertained?鈥� (Cover Article) 91社区 CPA Today. Winter 2021 (37)1: 10-13.

  • Zhang, T., F. Liu, B. Gao, D. Yen (2021) Top management team social interaction and conservative reporting decision: A language style matching approach. Decision Support Systems, 142: 113469.
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2020

  • Caban-Garcia, M.T, H. Choi, and M. Kim (2020). The effects of operating cash flow disclosure on earnings comparability, analysts' forecasts, and firms' investment decisions during the pre-IFRS era. British Accounting Review, 52(4): 1-20.

  • Cainas, J., W. Tietz and T. Miller-Nobles (2020). KAT Insurance Corporation:  Introductory Data Analytics Cases for Excel, Power BI and Tableau. Journal of Emerging Technologies in Accounting, 18(1): 77-85.

  • Demek, K.C., S. Kaplan, and A. Winn (2020). Who Really Performs the Audit? Examining the Effects of Supplemental Voluntary Disclosure of the Use of Other Auditors on Investors鈥� Perceptions of Audit Quality. Auditing: A Journal of Practice and Theory, 39(1): 1-19.

  • Dong, B., S. Tate and L.E. Xu. (2020). Unexpected Consequences: The Effects on Non-Accelerated Filers of an Accelerated Filing Deadline and SOX Section 404. Accounting Horizons, 34(3): 87鈥�112.

  • Jim茅nez-Angueira, C.E. and N. Stuart (2020). Overcoming Common Measure Bias in Performance Evaluation Judgments. Cost Management, 34(6): 27-34.

  • Jim茅nez-Angueira, C.E. and N. Mastracchio (2020). Using the Guideline Company Method in Valuing Closely Held Companies. The CPA Journal, 90(7/8): 44-48

  • Mastracchio, N. and C.E Jim茅nez-Angueira. (2020). An Examination of the Guideline Company Public Traded Stock Method in Valuing Closely Held Companies The CPA Journal, forthcoming.

  • McKinley, J. and L. Richardson (2020). A Simple Fix to the 鈥淩etail Glitch". TAX STRINGER (a publication of the New York State Society of Certified Public Accountants (NYSSCPA))

  • McKinley, J., L. Richardson and J. Lee, (2020). The new charitable deduction for nonitemizers. Journal of Accountancy, online edition.
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  • Murthy, U., T. Smith, J. Whitworth and Y. Zhang (2020). The effects of information systems compatibility on firm performance following mergers and acquisitions. Journal of Information Systems, 34(2): 211-233 
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  • Pacini, C.J., N.F Stowell, I.J. Katz, G. Patterson, and J.W. Lin (2020).  An analysis of money laundering, shell entities, and no ownership transparency that washes off and on many shores: A building tidal wave of policy responses. Kansas Law Journal, 30(1).

  • Pacini, C. J., N.F Stowell, and M.T.Caban-Garcia,  (2020). A forensic accountant's guide to the most potent federal laws used against healthcare fraud. Journal of Forensic & Investigative Accounting, forthcoming.

  • Pyzoha, J., Y. Wu and M. Taylor. (2020). Can Auditors Pursue Firm-Level Goals Nonconsciously on Audits of Complex Estimates? An Examination of the Joint Effects of Tone-at-the-Top Messaging and Management's Specialist. The Accounting Review, 95(6): 367-394.

  • Reck, J. L. and T. R. Waymire. (2020). On the Horizon: XBRL Reporting for State and Local Governments. The CPA Journal, 90(6): 48-51.

  • Reinstein, A., C.J Pacini, and B. Green (2020). Examining the current legal environment facing the public accounting profession: Recommendations for a consistent U.S. policy. Journal of Accounting, Auditing and Finance, 35(1): 3-25.
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  • Smith, T., G. R. Huston, and R. Morton (2020). Accrual management and the decision to sell or hold the shares acquired from the exercise of employee stock options. Journal of Financial Reporting, 5(1): 115-134.

  • Stowell, N.F., C.J. Pacini, M.K. Schmidt, and N. Wadlinger (2020). Senior health care fraud under investigation. Journal of Financial Crime, June 2020.

  • Stowell, N.F., A.M. Gunn, H. Ambush, R. Mbatu, C. Crampsie, L.S. Moore, N. Wadlinger, and W. Rote (2020). Implementing a cross-disciplines Early Career Faculty Learning Community: A case study.  Journal of Faculty Development, 34(1): 5-11.

  • Stowell, N. F., C.J. Pacini, N. Wadlinger, Crain, J., and M.K. Schmidt (2020). Investigating healthcare fraud: Its scope, applicable laws, and regulations. William & Mary Business Law Review, 11(2): 479-527.
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  • Vance, C. A. and N. Wadlinger (2020). 529 Education Funding, Transfers and Un-Funding Traps and Tips. 91社区 CPA Today 36(1): 15-18.

  • Vera-Mu帽oz, S., Gaynor L.M. and W. Kinney. (2020). Communicating assurance using practitioner-customized procedures: An experiment and emerging research opportunities. Auditing: A Journal of Practice & Theory, forthcoming.

  • Wadlinger, N. and C.A. Vance (2020). QBI Take 2- Qualified Business Income Deduction Carryforward Issues for 2019. 91社区 CPA Today, 36(1): 10-12.

  • Xu, G., F. Liu, H. Hsu and W. Lin (2020). The impact of pension governance practices on the public defined benefit pension performance. Benchmarking: An International Journal, 27(1): 192-214.
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2019

  • Cainas, J. (2019). Add Data Analytics to Intro Accounting. Strategic Finance, 101(2), 36-41.

  • Dong, B., and E. Xu. (2019). Do clients with local clients announce earnings earlier? Advances in Quantitative Analysis of Finance and Accounting, 17: 163-191.

  • Hamilton, E., R. Hirsch, Murthy, U. and J. Rasso, (2019). The Effects of a Public Indicator of Accounting Aggressiveness on Managers鈥� Financial Reporting Decisions. Managerial Auditing Journal, 34(8): 986-1007.
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  • Katz, I. J. (2019). Instilling subpart F with horizontal equity as applicable to individual U.S. shareholders. ATA Journal of Legal Tax Research.
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  • Myers, K. (2019). California Proposes Guidance for CCPA/Data Privacy Law Update. Journal of Accountancy, online edition.
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  • Myers, K. (2019). DOJ Relaxes the Standard to Receive Cooperation Credit for Criminal and Civil Corporate Misconduct. The Arkansas Lawyer, 54.

  • Myers, K., H. Lively and C. Andrews (2019). New Laws Bring much Tougher Data Protections. Journal of Accountancy, 228(5): 36-39, 42-43.

  • Pacini, C.J., W. Hopwood, G. Young and J. Crain (2019). The role of shell entities in fraud and other financial crimes. Managerial Auditing Journal, 34(3): 247-267.

  • Park, J.C., Kim, J., & Lee, J.J. (2019) Internal Control Weakness and the Asymmetrical Behavior of Selling, General, and Administrative Costs. Journal of Accounting, Auditing, and Finance: 1-34


  • Peltier-Rivest, D., and C.J. Pacini (2019). Detecting counterfeit pharmaceutical drugs: A multi-stakeholder forensic accounting strategy. Journal of Financial Crime 26(4): 1027-1047.

  • Reck, J. L., S.N. Sohl, and T. R. Waymire. (2019) Building Momentum: Preparing for XBRL in Government. Journal of Government Financial Management, 68(1): 48-53.

  • Reck, J. L., Lowensohn S.L., and Neely, D. G. (2019) Accounting for Governmental and Nonprofit Entities, 18th edition. Chicago: McGrawHill/Irwin.

  • Richardson, L. et. al. (2019). 91社区 Legislator鈥檚 Tax Guide. Published by the 91社区 Institute of Certified Public Accountants (FICPA) for sitting members of the 91社区 Legislature.

  • Robinson, D., H. Louis, M. Robinson and A. Sun. (2019). Do extant clauses limiting auditor liability impair reporting quality? Journal of Empirical Legal Studies, 16(2): 381-410.

  • Smith, T., J. Higgs and R. Pinsker. (Summer 2019). Do Auditors Price Breach Risk in Their Audit Fees? Journal of Information Systems, 33(2): 177-204.

  • Smith, T, J. Whitworth, U. Murthy and Y. Zhang (2019). The effects of information systems compatibility on firm performance following mergers and acquisitions. Journal of Information Systems, 34(2): 211-233. 
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  • Taylor, M., Glover, S., and Y. Wu. (2019) Mind the Gap: Why do Experts Disagree on the Sufficiency of Audit Evidence Supporting Fair Value Measurements and Complex Estimates? Contemporary Accounting Research (Fall): 1417-1460.

  • Taylor, M., Glover, S., and Y. Wu. (2019) Current Practices and Challenges in Auditing Fair Value Measurements and Complex Estimates: Implications for Auditing Standards and the Academy. Auditing: A Journal of Practice & Theory, 36(1): 63-84.

  • Welker, R. and M. Karlins. (2019). The Academic Publishing Jungle: A Research University Grapples with the 800 Pound Elephant in the Editorial Office While Seemingly Unaware of (or Unwilling to Confront) the 800 Pound Gorilla Lurking in the Same Room. International Journal of Business and Applied Social Science, 5(9): 20-22.

  • Yang, S., Liu, F., Zhu, X., and Yen, D. (2019). A graph mining approach to identify financial reporting patterns: An empirical examination of industry classifications. Decision Sciences 50(4): 847-876.
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2018

  • Baudot, L., Demek, K. C., & Huang, Z. (2018). The Accounting Profession鈥檚 Engagement in Accounting Standards: Conceptualizing Accounting Complexity through Big 4 Comment Letters. Auditing: A Journal of Practice and Theory, 37(2): 175-196.

  • Cainas, J. (2018) Use Snapchat to Engage Students. Strategic Finance, 100(2): 67-71.

  • Chong, D., L. Li, H. Wu, J. Park, H. Shi and G. Yan. (March 2018) Social media sentiment and bank loan contracting Journal of International Integration and Management, 3(1).

  • Demek, K. C., Dilla, W. N., Janvrin, D. J., & Raschke, R. L. (2018). Do Organizations Use a Formalized Risk Management Process to Address Social Media Risk? International Journal of Accounting Information Systems, 28: 31-44.

  • Dong, B., Robinson, D., Xu, L. (January 2018) Auditor-client geographic proximity and audit report timeliness. Advances in Accounting, 40: 11-19.
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  • Dunham, P. and G. Laursen. (Winter 2018). Why Can鈥檛 a Partner be an Employee? The CPA Today, 34(7): 8-11.

  • Jim茅nez-Angueira, C. E. (2018). The Effect of the Interplay between Corporate Governance and External Monitoring Regimes on Firms鈥� Tax Avoidance.  Advances in Accounting, 41(1): 7鈥�24.

  • McKinley, J., M. Geiszler, and L. Richardson, (2018). To Deduct or Not Deduct: 鈥楺ualified Performing Artists鈥�. 161 Tax Notes 185.

  • McKinley, J, M. Geiszler, and L. Richardson, (August 2018) New form may simplify tax compliance for seniors. AICPA The Tax Adviser: Tax Insider
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  • Murthy, U.S. and Wheeler, P.R. (Summer 2018). The Effects of Decision-Aid Design on Auditor Performance in Internal Control Evaluation Tasks. Journal of Information Systems, 32(2): 95-113.
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  • Pinello, A.S. and Jim茅nez-Angueira, C.E. (2018). Firms鈥� Propensity to exclusively Report Nonnegative Cash Flow Surprises: An Empirical Investigation. Advances in Quantitative Analysis of Finance and Accounting

  • Robinson, D., T. Smith, and A. Valencia. (2018). Does managerial opportunism explain the differential pricing of Level 3 fair value estimates? Journal of Financial Research, 41(2): 253-289.

  • Robinson, D., Y. Zhang, J. Perols and T. Smith (December 2018) Earnings management strategies to maintain a string of meeting or beating earnings expectations. Advances in Accounting, 43: 46-55.

  • Tadesse, A.F. and Murthy, U.S. (2018). Nonprofessional Investor Perceptions of the Disclosure and Partial Remediation of IT and non-IT Control Weaknesses: An Experimental Investigation. International Journal of Accounting Information Systems, 28(1): 14-30.
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  • Katz, I. J. (2018). Tax return reform: Entity-specific fiduciary income tax returns would bring substance to the form. Tax Development Journal 8 (Spring): 56-95.

  • Qi, B., Lin, W., Tian, G., and Lewis, H. (2018). The impact of top management team characteristics on the choice of earnings management strategies: Evidence from China. Accounting Horizons 32 (1), 143-164.

  • Liu, F., Hsu, H., and Yen, D. (2018). Technology executives in the changing accounting information environment: Impact of IFRS adoption on CIO compensation. Information and Management 55 (7): 877-889.

  • Wadlinger, N., Pacini, C.J., Stowell, N. F., Hopwood, W., and Sinclair, D. (2018). Domestic asset tracing and recovery of hidden assets and the spoils of financial crime. St. Mary's Law Journal 49 (3): 608-663.

  • Pacini, C. J., and Wadlinger, N. (2018). How shell entities and lack of ownership transparency facilitate tax evasion and modern policy responses to these problems. Marquette Law Review 102 (1): 111-166.

  • Schmidt, M. K., Stowell, N. F., and Wadlinger, N. (2018). Healthcare fraud under the microscope: Improving its prevention. Journal of Financial Crime 25 (4): 1039-1061.

  • Schmidt, M. K., and Stowell, N. F. (2018). There is no free lunch: Understanding and preventing estate planning fraud. Journal of the Academy of Business Education 19 (Spring): 52-69.

2017

  • Carrillo, H., J. Castellano and T. Keune. (December 2017) Employee Engagement in Public Accounting Firms: Getting Millennial Staff Excited about the Work Environment. The CPA Journal.
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  • Greiner, A., M. Kohlbeck, and T. Smith. (2017). The Relationship between aggressive Real Earnings Management and Current and Future Audit Fees. Auditing: A Journal of Practice & Theory, 36(1): 85-107.
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  • Higgs, J., R. Pinsker, T. Smith, and G. Young. (2017). The Relationship Between Board-Level Technology Committees and Reported Security Breaches. Journal of Information Systems, 30(3): 79-98.
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  • Karlins, M. and R. Welker. (2017) I Think, Therefore I Am; I Think, Therefore I Am What I Think: What This Means for 21st Century Business. Journal of International Management Studies (JIMS).
  • Kohlbeck, M., T. Smith, and A. Valencia. (2017) Auditors and net transfers of Level 3 Fair-valued financial instruments. Advances in Accounting, 36: 27-39.
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  • Mastracchio, N. and H. Lively. (2017) Private Company Accounting Standards: Survey of New York CPAs Finds Adoption Slow. The CPA Journal,  87(12): 50-53.
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  • Robinson, D., B. Francis, D. Hunter, M. Robinson and X. Yuan. (May 2017) Audit changes and the cost of bank debt. The Accounting Review, 92(3): 155-184.
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  • Tadesse, A.F. and Murthy, U.S. (2018). Nonprofessional Investor Perceptions of the Disclosure and Partial Remediation of IT and non-IT Control Weaknesses: An Experimental Investigation. International Journal of Accounting Information Systems, 28(1): 14-30. (Presented at the International Symposium on Accounting Information Systems, Valencia, Spain, May 8-9, 2017).
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  • Taylor, M., Glover, S., and Y. Wu. (2017) Current Practices and Challenges in Auditing Fair Value Measurements and Complex Estimates: Implications for Auditing Standards and the Academy. Auditing: A Journal of Practice & Theory, 36(1): 63-84.
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2016

  • Gaynor, L., A. Kelton, M. Mercer and T. Yohn. (2016) Understanding the Relation between Financial Reporting Quality and Audit Quality. Auditing: A Journal of Practice & Theory, 35(4): 1-22.
  • Myers, K. and Andrews, C. (March 2016), A Practitioner's Guide to the 91社区 Cyber Breach Notification Statute. 91社区 CPA Today.
  • Karlins M. and Welker, R. (2016) At the Crossroads of Entitlement Avenue and Litigation Way: A New Challenge for 21st Century Management. Journal of International Management Studies, 11(2): 1-3.
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  • Kelton, A.S., and Murthy, U.S. (2016), The Effects of Information Disaggregation and Financial Statement Interactivity on Judgments and Decisions of Nonprofessional Investors. Journal of Information Systems, 30(2): 159-167.
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  • Murthy, U.S. (2016), Researching at the intersection of accounting and information technology: A call to action. Journal of Information Systems, 30(2).
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  • Murthy, U. & P. Wheeler (2016) The effects of generic cognitive feedback, decision-aid design, and task experience on the collection of initial audit evidence. Revise and Resubmit at Journal of Information Systems.
  • Reck, J. L., S. Lowensohn, and R. J. Elder. (2015). Audit Firm Rotation, Auditor Specialization, and Audit Quality in the Municipal Audit Context. Journal of Government and Nonprofit Accounting, 4(1): 73-100.
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  • Dunn, K., Kohlbeck, M., and Smith T. (2016) Bargain Purchase Gains in the Acquisitions of Failed Banks. Journal of Accounting, Auditing & Finance, 31(3): 388-412

2015

  • Dong, B., Li, E. X., Ramesh, K., and Shen, M. (2015) Priority dissemination of public disclosures. Accounting Review, 90(6): 2235-2266.
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  • Dong, B., Robinson, D., and Robinson, M. (June 2015). The market's response to earnings surprises after first-tine going-concern modifications. Advances in Accounting, 31(1): 21-32.
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  • Kohlbeck, M. and Smith, T. (2015). A Gain by Any Other Name: Accounting for a Bargain Purchase Gain. Issues in Accounting Education, 30(3): 233-248.
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  • Lee, L., Whitworth, J., and Hermanson, S. (2015) The Effects of Information Technology Innovativeness on Audit Efficiencies. Review of Business Information Systems, 19(1): 25-38.
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  • Mastracchio, N.J. and Lively, H.M. (2015). How to Provide Terrific Practice Development, Receive CPE Credit, and Save Money: a CPE Primer. The CPA Journal, 85(8): 26-27.
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  • Rogemann, H., Hermanson S., Keller, W., and Whitworth, J. (2015) Auditor's Insights Regarding U.S. GAAP- IFRS Convergence. New Accountant, 766.
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2014

  • Albring, S., Robinson, D., and Robinson, M. (2014). Audit committee financial expertise, corporate governance, and the voluntary switch from auditor-provided to non-auditor-provided tax services. Advances in Accounting, 30(1): 81-94.
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  • Anderson, U., Gaynor, L., Hackenbrack, K., Lisic, L., and Wu, Y. (2014). Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Release No. 2013-009: Proposed rule on improving the transparency of audit: Proposed amendments to PCAOB auditing standards to provide disclosure in the auditor's report of certain participants in the audit. Current Issues in Auditing, 8(2): C1-C7.
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  • Andrews, C., and B. LeBlanc. (October 2014). Fraud schemes and detection in small organizations. Strategic Finance Magazine.
  • Annaraud, K., D. Singh, and Lively, H.M. (2014). Assessing and analyzing internal control practices in the lodging industry. The Journal of Hospitality Financial Management, 22(1): 26-31.
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  • Desmarais, E. and Andrews, C. (2014) Breakfast Hill Golf Course's new membership plan: The impact on cash flows. Entrepreneurial Finance: Finance for Entrepreneurship and Small Business Management. (Summer)
  • Desmarais, E., and Andrews, C. (2014). Breakfast Hill Golf Course's new membership plan: Revenue and income impacts. Entrepreneurial finance: Finance for Entrepreneurship and Small Business Management. (Summer)
  • Farkas, M., and Murthy, U. (2014) Nonprofessional investors' perceptions of the incremental value of continuous auditing and continuous controls monitoring: An experimental investigation. International Journal of Accounting Information Systems, 15(2): 102-121.
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  • Gaynor, L. M., and Kelton, A. S. (2014). The effects of analyst forecasts and management forecast consistency on perceptions of management forecast credibility. Accounting and Finance, 54(1): 189鈥�210.
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  • LeBlanc, B. and Andrews, C. (2014) Retroactive Tax Planning After Windsor. The Tax Adviser (AICPA)
  • Reck, J. L., and Wilson, E. R. (2014). The Relative Influence of Fund-Based and Government-Wide Financial Information on Municipal Bond Borrowing Costs. Journal of Government and Nonprofit Accounting, 3(1): 35-37.


  • Smith, T., Valencia, A., and Volkan, A. (2014). An alternative method of accounting for stock options. Journal of Applied Business Research, 30(2): 439-444.


  • Whitworth, J. D., and Lambert, T. A. (2014). Office-level characteristics of the big 4 and audit report timeliness. AUDITING: A Journal of Practice & Theory, 33(3): 129-152.

2013

  • Bratten, B., Gaynor, L. M., McDaniel, L., Montague, N. R., and Sierra, G. (2013). The audit of fair values and other estimates: The effects of underlying environmental, task, and auditor-specific factors. AUDITING: A Journal of Practice & Theory, 32(Supplement-1): 7-44.


  • Huston, G.R., Morton, R., and Smith, T. (2013) Accrual management and the decision to hold the shares acquired from the exercise of executive stock options. Revising for resubmission at Review of Accounting Studies.

  • Kerr, D. S., and Murthy, U. S. (2013). The importance of the COBIT framework IT processes for effective internal control over the reliability of financial reporting in organizations: An international survey. Information & Management, 50(7): 590-597.
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  • Laursen, G., and Vance, C. (February 2013). Entity selection in 91社区. The 91社区 CPA Today.

  • Laursen, G., and Vance, C. (February 2013). LLCs alive and well in 91社区 but... owners beware. The 91社区 CPA Today.

  • Mastracchio, N. J., and Lively, H. M. (2013). Beware of financial statements stating they are developed under a new AICPA framework. The RMA Journal, 96(3): 42-47.


  • Mastracchio, N. J., and Lively, H. M. (2013). How many accounting frameworks are enough? The CPA Journal, 83(8): 6, 8-9.


  • Mastracchio, N. J., and Lively, H. M. (2013). The effect of the clarified standards on auditor's reports. The CPA Journal, 83(3): 24-31.
    n

  • Valencia, A., Smith, T., and Ang, J. (2013). The effect of noisy fair value measures on bank capital adequacy ratios. Accounting Horizons, 27(4): 693-710.


  • Vance, C. A., Carlson, E. T., Lively, H. M., and Mastracchio, Jr., N. J. (2013) Embracing technology in education: Considering options and outcomes. The CPA Journal, 83(1): 13-14.
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2012

  • Engle, T. J., and Quilliam, W. (May/June 2012). Auditor's report to undergo major changes. 91社区 CPA Today: 16-18.
  • Huston, G. R., and Smith, T. (2012). The impact of tax incentives on the choice to hold shares acquired from exercise of employee stock options. The Journal of the American Taxation Association, 34(2): 67-91.


  • Johnson, L. E., Lowensohn, S., Reck, J., and Davies, S. P. (2012). The association between auditors' management letters and financial reporting quality: An empirical study. Journal of Accounting and Public Policy, 31(6): 575-592.

  • Jones, K. L., Aier, J. K., Brandon, D., Carpenter, T. D., Gaynor, L. M., Knechel, W. R., Pevzner, M. B., Reed, B. J., and Walker, P. L. (2012). Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Rulemaking docket matter no. 37: PCAOB release no. 2011-006, concept release on auditor independence and firm rotation. Current Issues in Auditing, 6(1): C15-C27.
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  • Lively, H. M., and Mastracchio, Jr., N. J. (2012). Multiple financial accounting standards intensify the dilemma of what to teach. The CPA Journal, 82(10): 62-65.
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  • Lynch, A. L., Murthy, U. S., and Engle, T. J. (2012). Why computer-mediated communication improves the effectiveness of fraud brainstorming. International Journal of Accounting Information Systems, 13(4): 334鈥�356.


  • Mastracchio, N.J. and H.M. Lively. (2012). Multiple Auditing Standards Intensify the Dilemma of What to Teach. The CPA Journal, 82(10): 66-67.
  • Perols, J. L., and Murthy, U. S. (2012). Information fusion in continuous assurance. Journal of Information Systems, 26(2): 35-52.
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  • Reck, J. L., Lowensohn, S. L., and Wilson, E. R. (2012). Accounting for Governmental and Nonprofit Entities (16th ed.). Chicago, IL: McGraw-Hill/Irwin.


  • Robinson D., Robinson M., and Sisneros C. (December 2012). Bankruptcy outcomes: Does the board matter? Advances in Accounting, 28(2): 270-278.