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.
- View Publication - 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.
- View Publication - Borghesi, R., K. Chang, J. C. Park., and H. Song. (2024). Labor unions and financial statement comparability. Finance Research Letter.
- View Publication
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.
- View Publication - 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).
- View Publication - 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.
- View Publication
2022
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Brisker, E. R., J. C. Park, and H. Song. (2022). Managers’ equity incentives and asymmetric cost behavior. Journal of Management Accounting Research, 34(2).
- View Publication -
Chang, K., Y. Kim, Y. Li, and J. C. Park. (2022). Labor unions and real earnings management. Journal of Corporate Finance, 74, August 2022.
- View Publication - 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.
- View Publication - 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.
- View Publication - 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.
- View Publication - 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—Extending Source Credibility Theory.
Accounting, Organizations and Society, online: 101352.
- View Publication - Cohen, J., L.M. Gaynor, N.R. Montague, and J. Wayne. (2022). The Effect of Audit Guidance on Auditors’ 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.
- View Publication -
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.
- View Publication - 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.
- View Publication - Jiménez-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.
- View Publication - 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.
- View Publication - 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.
- View publication - 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.
- View Publication - 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.
- View Publication - Smith, T., A. Tadesse and N. Vincent (2021). The impact of CIO characteristics on data breaches. International Journal of Accounting Information Systems, 43: 100532.
-View Publication - 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.
- View Publication - Vance, C. A. (2021). Tips for Tax year 2020. Florida CPA Today Winter 2021 (37)1: 8.
- Wadlinger, N. and C.A Vance. (2021). “Are you Entertained?” (Cover Article) Florida 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.
- View Publication
2020
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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.
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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’ 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): 87–112.
- Jiménez-Angueira, C.E. and N. Stuart (2020). Overcoming Common Measure Bias in Performance Evaluation Judgments. Cost Management, 34(6): 27-34.
- Jiménez-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 Jiménez-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 “Retail 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.
- View Publication - 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
- View Publication - 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.
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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.
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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.
- View Publication - 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.
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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.
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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.
- View Publication - Vance, C. A. and N. Wadlinger (2020). 529 Education Funding, Transfers and Un-Funding Traps and
Tips. Florida CPA Today 36(1): 15-18.
- Vera-Muñoz, 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. Florida 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.
- View Publication
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.
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Hamilton, E., R. Hirsch, Murthy, U. and J. Rasso, (2019). The Effects of a Public Indicator of Accounting Aggressiveness on Managers’ Financial Reporting Decisions. Managerial Auditing Journal, 34(8): 986-1007.
- View Publication - Katz, I. J. (2019). Instilling subpart F with horizontal equity as applicable to individual U.S.
shareholders. ATA Journal of Legal Tax Research.
- View Publication - Myers, K. (2019). California Proposes Guidance for CCPA/Data Privacy Law Update. Journal of Accountancy, online edition.
- View Publication -
Myers, K. (2019). DOJ Relaxes the Standard to Receive Cooperation Credit for Criminal and Civil Corporate Misconduct. The Arkansas Lawyer, 54.
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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
- View publication - 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.
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Reck, J. L., Lowensohn S.L., and Neely, D. G. (2019) Accounting for Governmental and Nonprofit Entities, 18th edition. Chicago: McGrawHill/Irwin.
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Richardson, L. et. al. (2019). Florida Legislator’s Tax Guide. Published by the Florida Institute of Certified Public Accountants (FICPA) for sitting members of the Florida Legislature.
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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.
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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.
- View publication - 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.
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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.
-View Publication
2018
- Baudot, L., Demek, K. C., & Huang, Z. (2018). The Accounting Profession’s 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.
- view publication - Dunham, P. and G. Laursen. (Winter 2018). Why Can’t a Partner be an Employee? The CPA Today, 34(7): 8-11.
- Jiménez-Angueira, C. E. (2018). The Effect of the Interplay between Corporate Governance and External Monitoring
Regimes on Firms’ Tax Avoidance. Advances in Accounting, 41(1): 7–24.
- McKinley, J., M. Geiszler, and L. Richardson, (2018). To Deduct or Not Deduct: ‘Qualified Performing Artists’. 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
- view publication - 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.
- view publication - Pinello, A.S. and Jiménez-Angueira, C.E. (2018). Firms’ 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.
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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.
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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.
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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.
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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.
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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.
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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.
- view publication
- 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.
- view publication
- 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.
- view publication
- 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.
- view publication
- 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.
- view publication
- 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.
- view publication
- 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).
- view publication - 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.
- view publication
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 Florida Cyber Breach Notification Statute. Florida 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.
- view publication - 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.
- view publication - Murthy, U.S. (2016), Researching at the intersection of accounting and information technology:
A call to action. Journal of Information Systems, 30(2).
- view publication - 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.
- view publication - 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.
- view publication
- 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.
- view publication
- 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.
- view publication
- 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.
- view publication
- 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.
- view publication
- Rogemann, H., Hermanson S., Keller, W., and Whitworth, J. (2015) Auditor's Insights Regarding U.S. GAAP- IFRS Convergence. New Accountant, 766.
- view publication
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.
- view publication
- 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.
- view publication
- 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.
- view publication
- 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.
- view publication
- 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): 189–210.
- view publication
- 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.
- view publication - 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.
- view publication - 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.
- view publication
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.
- view publication - 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.
- view publication - Laursen, G., and Vance, C. (February 2013). Entity selection in Florida. The Florida CPA Today.
- Laursen, G., and Vance, C. (February 2013). LLCs alive and well in Florida but... owners beware.
The Florida 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.
- view publication - Mastracchio, N. J., and Lively, H. M. (2013). How many accounting frameworks are enough? The CPA Journal, 83(8): 6, 8-9.
- view publication - 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.
- view publication - 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.
- view publication - 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.
- view publication
2012
- Engle, T. J., and Quilliam, W. (May/June 2012). Auditor's report to undergo major changes. Florida 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.
- view publication - 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.
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by the Auditing Standards Committee of the Auditing Section of the American Accounting
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concept release on auditor independence and firm rotation. Current Issues in Auditing, 6(1): C15-C27.
- view publication - 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.
- view publication - 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): 334–356.
- view publication - 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.
- view publication - Reck, J. L., Lowensohn, S. L., and Wilson, E. R. (2012). Accounting for Governmental and Nonprofit Entities (16th ed.). Chicago, IL: McGraw-Hill/Irwin.
- view publication - Robinson D., Robinson M., and Sisneros C. (December 2012). Bankruptcy outcomes: Does the board
matter? Advances in Accounting, 28(2): 270-278.