School of Accountancy Faculty Publications and Presentations

 

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Submissions from 2024

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Proving their mettle: Managerial ability and firm performance in trying times, Barry Hettler, James Cordeiro, and Arno Forst

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Business Strategy and CEO Compensation: Evidence from the Hospitality and Tourism Industry, Hye Seok Kim, Akinloye Akindayomi, Chune Young Chung, and Adeduro A. Ogunmakin

Submissions from 2023

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Strategic Use of Volume of Financial Items in 10-K Reports, C. S. A. Cheng, Jiajia Fu, Wenli Huang, and Jiao Jing

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Climate policy uncertainty and corporate tax avoidance, Md Ruhul Amin, Akinloye Akindayomi, Md Showaib Rahman Sarker, and Rafiqul Bhuyan

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Corporate codes of ethics and cash holdings: International evidence, Giorgio Gotti, Tony Kang, Michael C. Wolfe, and Yong Keun Yoo

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The great sell-side sell-off: evidence of declining financial analyst coverage, Barry Hettler, Justyna Skomra, and Arno Forst

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CEO marital status and dividend policy, Md Noman Hossain, Monika K. Rabarison, Brandon Ater, and Christian K. Sobngwi

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DO COMMUNITY BANKS IN FAST-GROWING METROPOLITAN AREAS OUTPERFORM RURAL COMMUNITY BANKS?, Nicole A. Morrison

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THE AUDITOR’S PERCEPTION OF EFFECTIVE RED FLAG FRAUD DETECTION ATTRIBUTES DURING THE EARLY, MIDDLE, AND LATE YEARS OF PROFESSIONAL DEVELOPMENT, Glen D. Moyes, Cindi L. Cary, Allen G. Arnold, and Asokan Anandarajan

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Chief Financial Officer Turnover, Sarbanes–Oxley, and Market Reactions, Robert J. Parker, Yun-Chia Yan, Mai Dao, and David Manry

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To cancel debt or not to cancel debt: Evaluation of debt cancellation or provide a tax credit, Jose Jay Vega, Jan Smolarski, Nikki Shoemaker, and Kelly Noe

Submissions from 2022

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Does Business Strategy Affect Dividend Payout Policies?, Akinloye Akindayomi and Md Ruhul Amin

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Dual-class share structure and innovation, Lindsay Baran, Arno Forst, and M. Tony Via

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Free Cash Flows and Price Momentum, Jiajia Fu, Fangming Xu, Cheng Zeng, and Lily Zheng

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Do religion and politics impact corporate governance diversity policy?, Parveen P. Gupta, Kevin C.K. Lam, Heibatollah Sami, and Haiyan Zhou

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Why do employees commit fraud? Theory, measurement, and validation, Bin Lin, Junqin Huang, Youliang Liao, Shanmin Liu, and Haiyan Zhou

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AUDITOR ATTRIBUTES DURING THREE DIFFERENT STAGES OF PROFESSIONAL DEVELOPMENT, Glen D. Moyes, Allen G. Arnold, Cindi L. Cary, and Asokan Anandarajan

Submissions from 2021

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An Examination of the Demotivational Factors Inhibiting Hispanic Students' Participation in the CPA Exam, Akinloye Akindayomi, Deborah Gonzalez, and Linda Acevedo

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Do the specific countries in which a multinational corporation operates affect its private loan contracts?, Brandon Ater and Bowe Hansen

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How Many Simultaneous Audit Committee Memberships Are Too Many?, Jimmy Carmenate, Cori O. Crews, Vineeta D. Sharma, and John R. Sparger

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Living up to your codes? Corporate codes of ethics and the cost of equity capital, Hong Kim Duong, Marco Fasan, and Giorgio Gotti

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Media as Other Information for Fundamental Valuation, Jiajia Fu and Jingran Zhao

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Language in Economics and Accounting Research: The Role of Linguistic History, Giorgio Gotti, Seán G. Roberts, Marco Fasan, and Cole B. J. Robertson

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Excess insider control and corporate social responsibility: Evidence from dual-class firms, Barry Hettler, Arno Forst, James Cordeiro, and Stacy Chavez

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The Power of Unrequited Love: The Parasocial Relationship, Trust, and Organizational Identification Between Middle-Level Managers and CEOs, Youliang Liao, Bin Lin, Haiyan Zhou, and Xi Yang

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The Contagion Effect of Compensation Regulation: Evidence From China, Jun Shao, Haiyan Zhou, Na Gong, and Junzi Zhang

Submissions from 2020

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Product market competition, stock price informativeness, and IFRS adoption: Evidence from Europe, Jing Wang, Wei Li, and Arno Forst

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Business Strategy, State-Owned Equity and Cost Stickiness: Evidence from Chinese Firms, Tingyong Zhong, Fangcheng Sun, Haiyan Zhou, and Jeoung Yul Lee

Submissions from 2019

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Insider Ownership and Financial Analysts’ Information Environment: Evidence From Dual-Class Firms, Arno Forst, Barry Hettler, and Ran Ron Barniv

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Disproportionate insider control and firm performance, Barry Hettler and Arno Forst

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Financial market development and firm investment in tax avoidance: Evidence from credit default swap market, Hyun A. Hong, Gerald J. Lobo, and Ji Woo Ryou

Submissions from 2018

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Corporate Codes of Ethics, National Culture, and Earnings Discretion: International Evidence, Chu Chen, Giorgio Gotti, Tony Kang, and Michael C. Wolfe

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Disproportionate Insider Control and the Demand for Audit Quality, Arno Forst and Barry Hettler

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Heightened Shareholder Interest in Firm Affairs following the Inception of Credit Default, Hyun Hong, Ji Woo Ryou, and Anup Srivastava

Submissions from 2016

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Ten years of mandatory use of IFRS in the European Union: A status report, Arno Forst and David F. Salerno

Submissions from 2014

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Drug violence in Mexico and its impact on the fiscal realities of border cities in Texas: evidence from Rio Grande Valley counties, Akinloye Akindayomi and Sergio Garcia

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Analysts’ activities and the timing of returns: Implications for predicting returns, Andrew A. Anabila

Submissions from 2011

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Students perceptions of cheating in online business courses, Michael P. Watters, Paul J. Robertson, and Renae K. Clark

Submissions from 2008

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Analytics for Business, Policy and Law in a Comparative Review of Enhanced Wireless Emergency Number Call Services Systems in the European Union and United States, James E. Holloway, Elaine Seeman, Margaret O'Hara, and Arno Forst

Submissions from 2006

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The Value Relevance Of Value Added And Stakeholder Compensation Across Business Cultures, John Darcy