School of Accountancy Faculty Publications and Presentations
Submissions from 2024
Accounting Firm Organization Structure and Audit Risk Management: Evidence from Chinese Domestic Accounting Firms, Li Chen, Wenhao Fan, Yumei Wu, and Haiyan Zhou
Digital transformation's impact on innovation in private enterprises: Evidence from China, Li Chen, Ruixiang Tu, BoXuan Huang, Haiyan Zhou, and Yumei Wu
Dark Tetrad personality and earnings management: the moderating effect of corporate reputation, Alan Diógenes Góis, Gerlando Augusto Sampaio Franco de Lima, Márcia Martins Mendes De Luca, and Giorgio Gotti
Proving their mettle: Managerial ability and firm performance in trying times, Barry Hettler, James Cordeiro, and Arno Forst
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
Strategic Use of Volume of Financial Items in 10-K Reports, C. S. A. Cheng, Jiajia Fu, Wenli Huang, and Jiao Jing
Climate policy uncertainty and corporate tax avoidance, Md Ruhul Amin, Akinloye Akindayomi, Md Showaib Rahman Sarker, and Rafiqul Bhuyan
Corporate codes of ethics and cash holdings: International evidence, Giorgio Gotti, Tony Kang, Michael C. Wolfe, and Yong Keun Yoo
The great sell-side sell-off: evidence of declining financial analyst coverage, Barry Hettler, Justyna Skomra, and Arno Forst
CEO marital status and dividend policy, Md Noman Hossain, Monika K. Rabarison, Brandon Ater, and Christian K. Sobngwi
DO COMMUNITY BANKS IN FAST-GROWING METROPOLITAN AREAS OUTPERFORM RURAL COMMUNITY BANKS?, Nicole A. Morrison
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
Chief Financial Officer Turnover, Sarbanes–Oxley, and Market Reactions, Robert J. Parker, Yun-Chia Yan, Mai Dao, and David Manry
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
Does Business Strategy Affect Dividend Payout Policies?, Akinloye Akindayomi and Md Ruhul Amin
Dual-class share structure and innovation, Lindsay Baran, Arno Forst, and M. Tony Via
Living up to your codes? Corporate codes of ethics and the cost of equity capital, Hong Kim Duong, Marco Fasan, and Giorgio Gotti
Code of ethics quality and audit fees, Hong Kim Duong, Giorgio Gotti, Michael T. Stein, and Anthony Chen
Free Cash Flows and Price Momentum, Jiajia Fu, Fangming Xu, Cheng Zeng, and Lily Zheng
Do religion and politics impact corporate governance diversity policy?, Parveen P. Gupta, Kevin C.K. Lam, Heibatollah Sami, and Haiyan Zhou
Why do employees commit fraud? Theory, measurement, and validation, Bin Lin, Junqin Huang, Youliang Liao, Shanmin Liu, and Haiyan Zhou
AUDITOR ATTRIBUTES DURING THREE DIFFERENT STAGES OF PROFESSIONAL DEVELOPMENT, Glen D. Moyes, Allen G. Arnold, Cindi L. Cary, and Asokan Anandarajan
Submissions from 2021
An Examination of the Demotivational Factors Inhibiting Hispanic Students' Participation in the CPA Exam, Akinloye Akindayomi, Deborah Gonzalez, and Linda Acevedo
Do the specific countries in which a multinational corporation operates affect its private loan contracts?, Brandon Ater and Bowe Hansen
How Many Simultaneous Audit Committee Memberships Are Too Many?, Jimmy Carmenate, Cori O. Crews, Vineeta D. Sharma, and John R. Sparger
New challenges in reporting on Corporate Governance, Cristina Florio, Giorgio Gotti, and Riccardo Stacchezzini
Media as Other Information for Fundamental Valuation, Jiajia Fu and Jingran Zhao
Language in Economics and Accounting Research: The Role of Linguistic History, Giorgio Gotti, Seán G. Roberts, Marco Fasan, and Cole B. J. Robertson
Excess insider control and corporate social responsibility: Evidence from dual-class firms, Barry Hettler, Arno Forst, James Cordeiro, and Stacy Chavez
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
The Contagion Effect of Compensation Regulation: Evidence From China, Jun Shao, Haiyan Zhou, Na Gong, and Junzi Zhang
Submissions from 2020
Product market competition, stock price informativeness, and IFRS adoption: Evidence from Europe, Jing Wang, Wei Li, and Arno Forst
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
Insider Ownership and Financial Analysts’ Information Environment: Evidence From Dual-Class Firms, Arno Forst, Barry Hettler, and Ran Ron Barniv
Disproportionate insider control and firm performance, Barry Hettler and Arno Forst
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
Corporate Codes of Ethics, National Culture, and Earnings Discretion: International Evidence, Chu Chen, Giorgio Gotti, Tony Kang, and Michael C. Wolfe
Disproportionate Insider Control and the Demand for Audit Quality, Arno Forst and Barry Hettler
Heightened Shareholder Interest in Firm Affairs following the Inception of Credit Default, Hyun Hong, Ji Woo Ryou, and Anup Srivastava
Submissions from 2016
Ten years of mandatory use of IFRS in the European Union: A status report, Arno Forst and David F. Salerno
Submissions from 2014
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
Analysts’ activities and the timing of returns: Implications for predicting returns, Andrew A. Anabila
Submissions from 2011
Students perceptions of cheating in online business courses, Michael P. Watters, Paul J. Robertson, and Renae K. Clark
Submissions from 2008
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
The Value Relevance Of Value Added And Stakeholder Compensation Across Business Cultures, John Darcy