Journal of Theoretical Accounting Research

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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)

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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)