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Volume
18, Issue 3, Spring 2023 The Flipped Accounting Course: Best Practices and Experiences
Kate
Sorensen (University of Memphis), Mark Edmonds and Christopher Edmonds (University of Alabama – Birmingham) and Leslie
Blix (Sam Houston State University) The Performance of U.S. Economic Fundamentals in the
U.S. Dollar’s Long-Term Cycles Rathin Rathinasamy and Tung Liu (Ball State University)
Market Concentration and Performance: The Case of the U.S. Airline Industry Bahram Adrangi and
Evan Hamilton (The University of Portland) Do Non-Financial Characteristics Impact Financial Statement Comparability?
Daniel
Friesner (North Dakota State University) and Andrew Brajcich (Gonzaga University) Critical
Thinking Skills in the Accounting Curriculum
Janet Hamilton, Raymond Johnson and John Eckroth (Portland State University) Volume 18, Issue 2, Winter 2022 The
Fiscal Policy Space Framework And Local Government Budgeting During The Covid-19 Recession Walter
B. Moore and Joung Kim (Nova Southeastern University) Audit Market Concentration in Latin America María
T. Cabán-García (University of South Florida) and Rogelio J. Cardona and Karen C. Castro-González (University
of Puerto Rico) Reducing Fraud Risks in the Audit Confirmation Process Richard G. Brody and
Zachary Hess (University of New Mexico), Yanglin Li (Florida International University) and Michael C. Turner (University of
New Orleans) An Analytical Cost-Benefit Function Of Auditor’s Going Concern Decision: Does
The Audit Firm Size Matter? Renu Desai, Julia Davidyan and Vikram Desai (Nova Southeastern University)
Do Relative Performance Evaluation Features Of Managerial Compensation Delay Option Exercise Hyungshin Park (Kennesaw State University) and Dimitris Vretos (Unaffiliated) Volume 18, Issue 1, Fall 2022 Income Underreporting: Bridging the Tax Gap Dustin M. Grant (University
of West Florida) and Gregory S. Kordecki (Clayton State University) Tax Avoidance and Tax Comparability
Matt
Bjornsen and Xiangge Wang (both of University of Nebraska-Kearney) The Impact
of Real Earnings Management on IPO Failure Amna Chalwati (Saint Mary’s University) and Samir Trabelsi (Brock
University) Assessing Financial Statement Comparability Using Spreadsheet Modelling Daniel L. Friesner (North Dakota State University) and Andrew M. Brajcich
(Gonzaga University) Factors That Graduate Accounting Students Value in a Potential Employer Eddie Metrejean and Cheryl T. Metrejean (both
of University of Lousiana at Lafayette) An Empirically Testable Framework for Researching the Effects of
Monetary Incentives on Organizational Identification Yuebing Liu (Prairie View A&M University)
and Robert Marley (University of Tampa) 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)
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