Journal of Theoretical Accounting Research

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Volume 17, Issue 3, Spring 2022

 

An Institutional Theory Analysis of the Two Practice Segments of the Accounting Profession: Independence, Regulation and Profitable Practice

Timothy J. Fogarty and John D. Keyser (both of Case Western Reserve University)

 

Cash and Non-Cash Equity Income and Credit Ratings

Douglas K. Schneider (East Carolina University), Brett D. Cotten (Columbus State University) and Mark G. McCarthy (East Carolina University)

 

 The Influence of Ethical Ideology on Ethical Decision-Making

Shawm L. Robey, Kevin Celuch and Mark A. McKnight (all of University of Southern Indiana)

 

A Holistic Model for the Adoption of Online Tax Filing in a Developing Country

Syed K. Zaidi (Louisiana State University), Cassy D. Henderson (Sam Houston State University) and Gaurav Gupta (University of North Carolina Wilmington)

 

Team Incentives and Peer-Regarding Agents

Eiji Ohashi (Aoyama Gakuin University)

 

The Good Ol’ Boy System: How CEO Connectedness Benefits the Firm

 

Casey J. Colson, Cori O. Crews and Raymond J. Elson (all of Valdosta State University)

 

 

Volume 17, Issue 2, Winter 2021

 

 Do Investors Use the Earnings Quality Signals in Book-Tax Differences? An Investigation Using Restatements

Robin N. Romanus (Appalachian State University)

 

 A Case for Monitoring Undergraduate Course Attendance: Empirical Evidence from Accounting Courses at A Mandatory Attendance University

Sonia Wasan, Debra Skaradzinski and Valerie Priscilla Goby (all of Zayed University)

 

 Discretionary Loan Loss Provisions and New Accounting Standards: Estimation Challenges Under Expected Loss Methodology

Ashish Pandey (Indian Institute of Management, Lucknow)

 

 Socio-Economic Status, Education and National Culture as The Root of Emotional Intelligence Differences: A Comparison of US and Chilean MBAs

Gaurav Gupta (University of North Carolina Wilmington), Sephen B. Salter (Middle Tennessee State University) and Philip A. Lewis (Eastern Michigan University)

 

 Re-Examining the Role of Accounting Information in CEO Compensation Contracts: Evidence from Foreign and Domestic Income

 Zhaochu Li (The University of Michigan-Flint), Iryna P. Lytvynenko and Karl S. Philippoff

 

 

 Volume 17, Issue 1, Fall 2021

 

 Information Mediums Effect on Information Sharing Behavior

Syed Zaidi (Louisiana State University), Cassy Henderson and Ouadie Akaaboune (Sam Houston State University) and Yuanqin Li (Shanghai University)

 

Comparison of the Dispositional Need for Closure Scale and the Hurtt Skepticism Scale

Charles Bailey (James Madison University), Christine Cheng (University of Mississippi), Cynthia Daily (University of Arkansas) and Thomas Phillips (Louisiana State University)

 

Variability in Cashflows and Returns and CEO Pay

Kwadwo Asare (Bryant University)

 

Globalization and the Accounting Profession: Lessons Learned From India

Vikram Desai, Renu Desai, Julia Davidyan and Barri Litt (all of Nova Southeastern University)

 

The Influence of Financial Relationships on Auditor Going Concern Decisions

Geraldo Vasquez (State University of New York-Farmingdale State College)

 

An Examination of Loan Loss Provision: Are Both SOX and Dodd-Frank Necessary for Bank Holding Companies?

Gregory McKee (Brigham Young University), Marcia Watson (University of North Carolina, Charlotte), Bonnie Klamm (North Dakota State University) and Albert Kagan (Concordia College)

 

 

Volume 16, Issue 2, Spring 2021

 

The Soda Tax

Joshua K. Cieslewicz (Utah Valley University), Emmelia G. Cieslewicz (Brigham Young University), Isaiah P. Cieslewicz (Utah Valley University) and Lindsy J.S. Cieslewicz

 

What Explains Price Response to Russell 2000 Index Additions and Deletions?

Syed K. Zaidi (Louisiana State University) and Rathin S. Rathinasamy (Ball State University)

 

An Extension of the Gordon Growth Model with Currency Fluctuations

Zhaochu Li (The University of Michigan – Flint) and Iryna Lytvynenko

 

Modeling Client Knowledge Sharing and Withholding to Reduce Audit Communication Risk in External Audits

Marcus M. Doxey (The University of Alabama) and Robert Ewing (New Mexico State University)

 

Central Bank Digital Currencies – An Analysis of Implications and Considerations for Accounting Professionals

Sean Stein Smith (City University of New York – Lehman College) 

 

 

 

Volume 16, Issue 1, Fall 2020

 

Exploration of Internal Controls and Fraud in American and Canadian Public Charities: An Examination Using the COSO Framework

Jill M. Zuber and Margaret L. Andersen (North Dakota State University)

 

Do Auditors Provide Assurance Beyond the Financial Statements? Evidence from the Market for New Issues

Edward Douthett (George Mason University)

 

 The Effect of Monitoring Mechanisms on Optimism in IPO Management Earnings Forecasts

Yu-Ho Chi (University of Tennessee at Martin) and David A. Ziebart (University of Kentucky)

 

Jore Company: A Case Based on the 2013 COSO Internal Control Framework

Ifeoma Udeh (Elon University)

 

Applying the Phillips Evaluation Model to the Balanced Scorecard: Measuring an Organization’s Learning & Growth (Innovation) Perspective

Mark A. McKnight and Shawn L. Robey (University of Southern Indiana),

Jodi L. McKnight (Western Kentucky University) and Mariah D. Marcuson (University of Southern Indiana)

 

Volume 15, Issue 2, Spring 2020 

 

The Effect of Time Pressure, Task Complexity and Litigation Risk on Auditors’ Reliance on Decision Aids  

Mohammed Gomaa, California State Polytechnic University, Pomona and Amal Gomaa, Egypt-Japan University of Science and Technology

 

Internal Controls and Financial Statement Analysis

Thomas Dowdell, Bonnie Klamm, Margaret Andersen, all of North Dakota State University

 

 Did the Passage of Federal Tax Laws in 1909 and 1913 Drive Growth of State CPA Societies?

Ron, California State University, Sacramento and Johnny Jermias, Simon Fraser University

 

 Mitigating Agency Problems Using the Balanced Scorecard

Tota Pangganean, California State University, Sacramento and Johnny Jermias, Simon Fraser University

 

Towards a Public Accounting Career Decision Aid for College Students

Amanda Grossman, Murray State University

 

 

 Volume 15, Issue 1, Fall 2019

 

 Informativeness of Earnings to Returns Conditional on the Relative Levels of the Accrual Ratio and Discretionary Accruals  

Kwadwo Asare, Bryant University

 

 Earnings Multifactor Process, Residual Income Valuation, and Long-run Risk

Claude Bergeron, Jean-Pierre Gueyie, Komlan Sedzro, All of University of Quebec

 

 Communication, Culture, or Rational Actors? a Review of the Literature: The Challenge of Tax Compliance

Linval Frazer, Kenneth Winkelman, Jeffrey D’Amico, All of the State University of New York in Old Westbury

 

 Recognizing Internal Goodwill on Balance Sheet Using Common Stock as Purchase Price

Rossen Petkov Lehman College, City University of New York

 

The Effects of Preannouncement Specificity on Management Reputation Upon Announcement of Actual Earnings

Lei Dong, University of Idaho

 

Do Accounting Values Influence Accounting Actions? Evidence From India and the U.S.

 Gaurav Gupta, University of North Carolina, Wilmington, Stephen Salter, Middle Tennessee State University, Philip Lewis, Eastern Michigan University

 

 

Volume 14, Issue 2, Spring 2019

 

 Detrimental Effects of Reporting the Uncertainty in Managerial Accounting Data

Tom Downen (University of North Carolina Wilmington)

 

Disclosing Tax Consequences of a LIFO Repeal: Considerations Toward an Ethical Decision-Making Model Based on Potential Convergence of IFRS & U.S. GAAP

T. Brian Routh, Mark A. McKnight and Alyssa B. Moore

(University of Southern Indiana)

 

A General Analysis of the Impact of Scale Differences When Interpreting R2 as an Indicator of Value-Relevance

Hongtao Guo (Salem State University) and

Dave Ziebart (University of Kentucky)

 

 Are Graduate Accounting Programs Meeting the Profession’s Expectations?

Ifeoma Udeh (Elon University)

 

 

Volume 14, Issue 1, Fall 2018

 

 Why the Problem of Premature Sign-offs Exists in Auditing: A Theoretical Inquiry

David Breger (University of Wisconsin-River Falls) and Brandon Vagner (Middle Tennessee State University)

 

Risk Attitude: Measurement and Consequences in the Tax Compliance Context

Robin N. Romanus (Appalachian State University)

 

Informing the Fraud Triangle: Insights From Differential Association Theory

Mark Lokanan (Royal Roads University)

 

Operationalizing Corporate Tax Aggressiveness: the Intersection of Tax Avoidance and Risk

Rudolph Lalak (LIM College)

 

Blockchain Augmented Audit – Benefits and Challenges for Accounting Professionals

Sean Stein Smith (Lehman College)

 

 

Volume 13, Issue 2, Spring 2018

 

 Consumption, Residual Income Valuation, and Long-Run Risk

Claude Bergeron (Université du Québec) and Jean-Pierre Gueyie and Komlan Sedzro (both from Université du Québec à Montréal)

 

Classification of Cash Flows by Issuers of Debt Instruments

Bruce Wampler and Carl Smolinski (Louisiana State University Shreveport)

 

The Impact of Publication Outlet and Research Reputation on Accounting Faculty Salaries

Elizabeth Almer (Portland State University), Michelle Bertolini (College of William and Mary), Julia Higgs (Florida Atlantic University) and Karen Hooks

 

Using Online Course Management System for Formal Feedback and for Increasing Motivation in the Introduction to Financial Accounting Course

Samir Trabelsi and Sandra Felton (Brock University)

 

Decision Making Under Uncertainty and the Two-Envelope Paradox

Joseph Tzur (Ruppin Academic Center) and Arie Jacobi (Ono Academic College)

 

 

Volume 13, Issue 1, Fall 2017

 

 The Financial Accounting Standards Board (FASB), and the International Accounting Standards Board (IASB) Sings Similar Tune: Comparing the Accounting Treatment of New IFRS 16 With the IAS 17, and the New FASB Model on Leases

Enoch Osei (Bowie State University)

 

Accounting Research Productivity Benchmarks: Who Uses Them?

Wm. Dennis Huber (Capella University) and James A. DiGabriele (Montclair State University)

 

A Synthesis of Experimental Accounting Studies on Corporate Reputation: Its Antecedents and Its Effects on Investor’s Decisions

Lei Wang (Eastern Washington University)

 

A Dynamic View of Management’s Choices to Meet Earnings Expectations

Lei Dong and Lei Wang (Eastern Washington University)

 

 

Volume 12, Issue 2, Spring 2017

 

 The Influence of Horizontal Equity, Self-Efficacy, and Ethical Position on the Creation of Budgetary Slack

Ira Abdullah (Robert Morris University) and Alisa Brink (Virginia Commonwealth University)

 

Forensic Accounting, Fraud Theory, and the End of the Fraud Triangle

Wm. Dennis Huber (Capella University)

 

Disclosure Analysis of Accounting ‘Accuracy’ Across Regulatory, Academic and Pedagogical Arenas

Louella Moore (Washburn University)

 

The Sustainability of the U.S. Corporate Tax System

Leo Previti, Barry Palatnik and Michael Seda (Stockton University)

 

Solving the Lockout Effect: Allowing the Dividends Received Deduction for Foreign Dividends

Cynthia Sneed and John Sneed (Jacksonville State University)

 

 

Volume 12, Issue 1, Fall 2016

 

 The Ambiguous Role of Education Research in the Accounting Literature

Morris Danielson, Jean Heck and Kent St. Pierre (St. Joseph’s University)

 

Passing the Plate: A Survey of Internal Controls in Local Churches

Ryan Thornhill (Ernst & Young LLP), Carmelita Troy (Andrews University) and Madeline Ann Domino (Mercer University)

 

Types of Firm-Initiated Clawback Provisions and Short- and Long-Term Cost of Debt

 

Jean Zhang (Virginia Commonwealth University), Jack Dorminey (West Virginia University) and Benson Wier (Virginia Commonwealth University)

 

 

Volume 11, Issue 2, Spring 2016

 

Fixed Overhead Costs and Financial Reporting: Accounting for Unused Capacity

Bruce Wampler (Louisiana State University Shreveport) and Gerald DeBusk (University of North Carolina Wilmington)

 

A Model of Academic Career Sustainability Utilizing a Just In Time Teaching Approach

Robert Marley (University of Tampa) and Eddie Metrejean (Georgia Southern University)

 

Accounting Research Productivity: More Heat Than Light?

Wm. Dennis Huber (Capella University)

 

Accounting Ethics: Post-Conventional Moral Development and Non-Mandatory Virtues; Making the Case for Ethics Training in the Undergraduate Program

Warren Kleinsmith, Michele Hewitt, Leo Previti and Robert Kachur (Stockton University)

 

The Impact of Audit Room Noise on Audit Quality: A Theoretical Inquiry

David Breger and Mark Edmonds (Southern Illinois University – Carbondale)

 

Aggregation of Performance Measures in Franchising: Double Moral Hazard

Igor Semenenko (Acadia University) and Junwook Yoo (Marshall University) 

 

 

Volume 11, Issue 1, Fall 2015

 

The Accounting Internship: Toward Meaningful Experiences for Students, Employers, and Educational Institutions

Maria L. Bullen and Elizabeth D. Capener (San Jose State University) and Gregory S. Kordecki (Clayton State University)

 

On the Hegemony of Financial Accounting Research: A Survey of Accounting Research Seen From A Global Perspective

Wm. Dennis Huber (Capella University)


What is the Purpose of Research in Forensic Accounting?

Wm. Dennis Huber (Capella University) and James A. DiGabriele (Montclair State University)


Corporate Social Responsibility, Corporate Governance, and

Managerial Risk‐Taking

Mohamed A. Ayadi, Martin I. Kusy, Minyoung Pyo, and Samir Trabelsi


Using a Global Simulation to Enhance Student Learning in the MBA Level Management Accounting Course

Gaurav Gupta (Pacific Lutheran University), Stephen B. Salter (Middle Tennessee State University), Juan Claudio Lopez (GlobalSym Ltda.) and

Howard Dottin (Arthur Lok Jack Graduate School of Business)

 

 

Volume 10, Issue 2, Spring 2015

 

Gift Tax Implications on Monetary Asset Transfers from Nonresidents

Rossen Petkov (City University of New York, Lehman College)

 

The Idiosyncratic Case of Firms That Exhibit Nonseasonal Quarterly Earnings Characteristics

Kenneth S. Lorek (Northern Arizona University)

 

 Rising and Changing Professional Knowledge as Barriers to Entry

Shmuel Nitzan (Bar Ilan University), Uriel Procaccia (Interdisciplinary Center) and Joseph Tzur (Ruppin Academic Center)

 

The Structure of the Public Accounting Industry – Why Existing Market Models Fail

Wm. Dennis Huber (Capella University)

 

Is It Ethical for the U.S. Government to Offer Financial Awards to Potential Whistleblowers of Financial Statement Fraud and Internal Control Violations?

Jamie Seitz (Doctoral Student of Anderson University), Jill Oeding (University of Southern Indiana) and Michael Wiese (Anderson University)

 

For Want of a Nail: A Concise Explanation for the Ongoing Financial Crisis

Nicholas Russo (Three+one Advisors), Mark Mitschow and Michael Schinski, (SUNY College at Geneseo) 

 

The Impact of IFRS Adoption: A Literature Review

Syed Zaidi (California State University San Marcos) and Veronica Paz (Indiana University of Pennsylvania)

 

Economic Consequences of Adopting Global Accounting Standards on the Social Welfare of Each Country

Joohee Ahn (Waseda University)

  

 

Volume 10, Issue 1, Fall 2014 

 

The Impact of Mergers and Acquisition Premiums on Financial Performance

Barbara Magi Tarasovich (Sacred Heart University)

 

Research in Forensic Accounting – What Matters?

Wm. Dennis Huber (Capella University) and James A. DiGabriele (Montclair State University)

 

The Costs and Benefits of Identity Authentication and Security Checks

Medhat Endrawes (Macquarie University)

 

The Effects of Ethical Restriction and Competitive Pressure on Knowledge Sharing

Xiang Liu (California State University, San Bernardino)

 

Introducing Students to the Accounting Profession’s Values

Stephen D. Willits (Bucknell University)

 

A Theoretical Framework for CSR Practices: Integrating Legitimacy Theory, Stakeholder Theory and Institutional Theory

Susith Fernando (University of Sri Jayewardenpura) and Stewart Lawrence (University of Waikato)