Volume 9, Issue 2, Spring 2014    The Budget Participation – Budgetary Slack Relationship: The Role of Psychological Capital (PsyCap) Roopa Venkatesh (University of Nebraska at Omaha)   Defining and Measuring Financial Reporting Precision Tom Downen (Southern Illinois University)   The Determinants and Market Implications of Long-Run Effective Tax Rates Carlos E. Jimenez-Angueira and Larry Ochoa (University of Texas at San Antonio)         Volume 8, Issue 2, Spring 2013   Tax Resistance: How the Internet has Impacted Tax Resistance and the Tax Gap Donald J. Furman, PhD, E. Bruce Mather, JD, and Deborah Soloman, CPA State University of NY at New Paltz   A Kantian Analysis of Financial Accounting Marek Schroeder and Nick Rowbottom Birmingham Business School, University of Birmingham   Exploring a Study Abroad Option for the Accounting Curriculum David L. Crawford, PhD, CPA (Black Hills State University)   Structural Equation Modeling in the Accounting Literature: Observations and Suggestions David N. Herda, PhD (North Dakota State University)   On the Trade-off Between Risk and Compensation Paolo Petacchi (Suffolk University)   Understanding Adoption of Anglo-American Models of Corporate Governance and Financial Reporting in Emerging Economies: An Integrated Institutional Perspective Huiying Wu, PhD (University of Western Sydney) Chris Patel, PhD (Macquarie University)        Volume 7, Issue 2, Spring 2012    Cross-Firm Heterogeneity and Cash Flow Volatility in Explaining the Relation between Current Earnings and Future Cash Flows Stephen C. Lim (Texas Christian University) and Taewoo Park (Kennesaw State University)   A New Model of Punitive Damages and the Incentive to Manage Earnings Steven C. Hall (University of Nebraska at Kearney) and William W. Stammerjohan (Louisiana Tech University) Larry G. Carstenson (University of Nebraska at Kearney)   Competitive Advantage From Internally Generated Intangible Assets Measured at Fair Value for Bulgarian Small and Medium Size Enterprises (SME) Rossen R. Petkov (City University of New York, Lehman College)   A Critical Assessment of the State of the Art of Statistically-based Annual Cash-flow Prediction Models Kenneth S. Lorek (Northern Arizona University) and Christine Fimia-Moe (KPMG LLP)   Auditor Response to Earnings Management Through Real Transactions David N. Herda. Thomas D. Dowdell, Jr. and William F. Bowlin (North Dakota State University)      Volume 6, Issue 2, Spring 2011   Initial Identification of Internally Generated Intangible Assets in the Context of the Definitions of an Asset and an Intangible Asset Rossen Petkov (City University of New York, Lehman College)   Critical Database Concepts for XBRL Jianing Fang (Iona College)   Quarterly Earnings Expectations: An Examination of the Idiosyncratic Case When Time-Series Models Outperform Analysts Kenneth S. Lorek (Northern Arizona University) and Douglas P. Pagach (North Carolina State University)   The Crisis in Accounting Academic Research: An Examination of Source Credibility Sandra K. Gates (Texas Wesleyan University)   Voluntary Disclosure Research: Which Theory is Relevant? Julie Cotter, Norziana Lokman and Muftah M. Najah (University of Southern Queensland)   A Model for Integrating Accounting Curricula on Academic and Professional Skills Dimensions Richard H. Gifford, Harry Howe and Mark Mitschow (SUNY – Geneseo)   Accounting for Goodwill and Incentive to Invest in Intangible Assets Parunchana Pacharn (Brock University)   The Effect of Contract Frame on the Perceived Fairness and  Planned Effort Under Economically Equivalent Bonus, Penalty and  Combination Contracts Alisa G. Brink (Virginia Commonwealth University)	Volume 9, Issue 1, Fall 2013     Quarterly Cash Flow Predictions: A Proposed Framework Kenneth S. Lorek, (Northern Arizona University)   The Non-Observed Economy: Development, Estimates and Causes Achykam Firstenberg and Joseph Tzur, (Ono Academic College)   Using the Production Cycle Time to Reduce the Complexity of Activity-Based Costing Systems Anne-Marie T. Lelkes and Donald R. Deis, (Texas A&M University – Corpus Christi)   Analyst Following, Ownership Structure and Stock Liquidity Chiraz Ben Ali (IPAG Business School), Zhongzhi He (Brock University) Samir Trabelsi (Brock University)   Abstractions in Accounting (The Accounting Problem) William Violet and James D. Hansen, (Minnesota State University Moorhead)   Relevant Interperiod Tax Allocation Kenneth E. Stone (University of Central Missouri) Jason Bergner (University of Nevada, Reno)  Jo Lynne Koehn (University of Central Missouri)      Volume 8, Issue 1, Fall 2012    A Study of Accounting Students’ Ability to Recognize and Evaluate Fraud Risk James Hansen (Minnesota State University, Moorhead) Bonnie K. Klamm (North Dakota State University)   Women’s Work? Beauty, Pageants, Professionalism and Tax Herbert Snyder, Kate Ehnert, Heather Knopik and James Clifton (NDSU)   A Note on the Present Value of a Loan Joseph Tzur and Moshe Ben-Horin (One Academic College, Israel)   Are Sin Firms Less Likely to Manage Their Earnings? Jin Zhang (California State University at Sacramento)   It Is Not “Earnings Management” If It Is Not Earnings Management: An Epistemological Dialectic Etumudon Ndidi Asien (Ittihad Univeristy, United Arab Emirates)   The Determinants of Budgetary Slack: A Regulatory Focus Theory Perspective Roopa Venkatesh (University of Nebraska at Omaha)   A Methodological Framework for Examining Information Content of Proposed Lease Accounting Rule Douglas K. Schneider, Mark G. McCarthy (both of East Carolina University) and Brett Cotton (Columbus State University)     Volume 7, Issue 1, Fall 2011    Testing Theory Using Interventionist Methodology to Develop Accounting-Based Dynamic Continuous Improvement Routines Jim Mackey (California State University Sacramento)   Bad News and Intra-Industry Information Transfer: Evidence from Short Selling Around Earnings Announcements Wei Zhang (North Dakota State University)   Examining External Validity Criticisms in the Choice of Students as Subjects in Accounting Experiment Studies Canri Chan (Monterey Institute of International Studies), Steven P. Landry (Naval Postgraduate School) and Carmelita Troy (Andrews University)   A Normative Evaluation of Translation Methods Based on Firm Valuation Paul E. Holt (Texas A&M University, Kingsville)   Line Item Budgeting and Production Efficiency Rajiv D. Banker (Temple University), Hsihui Chang (Drexel University) and Ehsan Feroz (University of Washington at Tacoma)   Transfer Pricing, Incentives and Corporate Objectives Canri Chan (Monterey Institute of International Studies)      Volume 6, Issue 1, Fall 2010   Leading Contributing Institutions to the Elite Accounting Journals: Affiliation on Publication vs. Current Institutional Affiliation Jean L. Heck and Rajneesh Sharma (Saint Joseph’s University)   The Effect of Residual Income on Relations Among Alternative Accounting Methods Edward V. McIntyre (Florida State University, Emeritus) Theory, Expectations and Accounting for Environmental and Related Liabilities Elizabeth T. Cole (USC Upstate) and Ray Stephens (Ohio University, Emeritus)   Family Structure Choice: Taxation as a Motivation for Change Cynthia Rodriguez Cano (Georgia College & State University) and Wesley Austin (University of Louisiana Lafayette)   Applying the Pharmaceutical Approval Model to Over-the-Counter Derivatives Hassan R. HassabElnaby (University of Toledo), Duane P. Gustrowsky and Kathryn J. Chang (Doctoral Student at University of Toledo)   Do Venture-Backed Companies Have Better Disclosure Quality? Xiang Liu (California State University, San Bernardino)
Volume 5, Issue 2, Spring 2010 . Reconsidering Specialization in the Accounting Profession: A Model for Constructive Recognition Timothy J. Fogarty and Larry M. Parker(Case Western Reserve University) . Analyst Forecasts and Company Life-Cycle Stages, an Exploratory Analysis Thomas D. Dowdell, Jr.(North Dakota State University) . The Predictive Ability of Quarterly Cash-Flow Models Kenneth S. Lorek (Northern Arizona University) and G. Lee Willinger (University of Oklahoma) . An Explanation for Earnings Management:Opportunistic or Signaling? Qian Hao (Wilkes University) and Lee J. Yao (Loyola University New Orleans) . Inherited Trust of Accounting Information:A Proxy for Value Cynthia Rodriguez Cano (Georgia College & State University), Madeline Domino (Georgia State School of Accountancy) and Steven P. Landry (The Monterey Institute of International Studies)	Volume 5, Issue 1, Fall 2009 . Audit Firm Concentration and Competition: Effects of Consolidation Since 1997 Maria T. Caban-Garcia (University of South Florida – Sarasota/Manatee) Susan E. Cammack . Twenty Code-Based Reasons Why the Tax Law Applicable to S Corporations Should Be Taught In Corporate Tax Courses Rather In Partnership Tax Courses Ryan H. Pace (Weber State University) . Comparative Advantage and Resource Costing Donald K. Clancy(Rawls College of Business, Texas Tech University) . Equity Income: Do Investors Perceive It as a Component of Earnings? Douglas K. Schneider, Samuel L. Tibbs and Mark G. McCarthy (East Carolina University)
Volume 4, Issue 2, Spring 2009 “Fully Revealing Income-Related Disclosure in Restricted Sequential-Selection Economies: Necessary and Sufficient Conditions” Don Vickrey (Arizona State University)   “Goal Orientation, Knowledge Encapsulation, Experience, and Personality Factors in Accounting Research” Constance M. Lehmann (University of Houston – Clear Lake) Carolyn Strand Norman (Virginia Commonwealth University) David S. Kerr (University of North Carolina – Charlotte)   “Insider Ownership and Stock Price Performance: How Greater Concentrations of Insider Ownership Affects Returns of Firms with Various Price-to-Earnings Ratios” Robert Houmes (Jacksonville University) Robert Boylan (Jacksonville University) Denise Dickins (East Carolina University)   “Fraud Awareness of Internal Auditors” John C. Corless (CSU-Sacramento)	Volume 4, Issue 1, Fall 2008 "The Dynamics of the Analysts’ Earnings Forecast Bias and the Stock Market Boom" Asokan Anandarajan (NJ Institute of Technology and Rutgers University), Leonardo Becchetti (Universita Tor Vergata), Iftekar Hasan (Rensselaer Polytechnic Institute) and M.I. Marika Santoro (Universita Tor Vergata and Federal Reserve Bank of Minneapolis)   "Developing a Theory of Auditing Behavior in the Electronic Business Environment" Arinola O. Adebayo (University of South Carolina Aiken), Allen S. Lee and Ruth W. Epps (Virginia Commonwealth University)   "The Effect of the CEO/CFO Certifications on Earnings Management" Caixing Liu (California State University, Sacramento) and David Yang (University of Hawaii at Manoa)   "Redefining Assets: A Proposal for the Conceptual Framework" Richard Gore (Fort Lewis College) and Richard Samuelson (Emeritus, San Diego State University)   "Can Ethical Position Contribute to Our Understanding of Fraud Detection?" Carolyn Strand Norman and Benson Wier (Virginia Commonwealth University) and Wendy W. Achilles (North Carolina Wesleyan College)
Volume 3, Issue 2, Spring 2008 "Assessing the Probability of Default on American Firms: A Logistic Regression Approach, " Hatem Ben Ameur (HEC Montreal), Hind Bouafi (Universite du Quebec a Montreal), Pierre Rostan (Montreal Exchange), Ryamond Theoret (Universite du Quebec a Montreal) and Samir Trabelsi (Brock University) "Income Smoothing and Executive Compensation," Steven Hall and Beverly Frickel (University of Nebraska at Kearney)  "Customizing the Residual Income Model," Anne Leah Jones (University of Massachusetts Boston) "Earnings Quality Ratings and Corporate Governance: A Comparison of Two Models," Jeffry Haber and Andrew Braunstein (Iona College)	Volume 3, Issue 1, Fall 2007 "Fundamental Accounting Concepts in General–Equilibrium Settings" Don Vickrey (Arizona State University) "Negotiating Transfer Prices: A Managerial Accounting Approach to Integrating the Theories of Economics, Psychology, and Information Systems" Michael Kraten (Suffolk University)  "Towards a Theory of Goodwill Impairment Testing Choices Under IFRS" Tyrone M. Carlin and Nigel Finch (both of Macquarie Graduate School of Management) "Some Basic Considerations in Creating State of the Art Remuneration Packages" Jon Cauley (Retired, University of Hawaii at Hilo) and Steven P. Landry (The Monterey Institute of International Studies)
Volume 2, Issue 2, Spring 2007 "Watching the watchmen: Applying audit risk models to author's opinions" Herbert Snyder and Stephanie Jongward (North Dakota State University) "The Application of Personal Construct Theory In International Accounting Research" Roger Hussey (University of Windsor) "Two Views of CEO Compensation: Part of the Problem or Part of the Solution?" Pete Woodlock and Sheen Liu (Youngstown State University) "FAS 142: Developing a Framework for Assessing the Useful Life of Branded Pharmaceutical Products" Jonathan Duchac (Wake Forest University) and Edward Douthett (George Mason University) "Accounting for Performance-Priced Product Maintenance Services (PPS): Something New is Needed: Stephen Willits (Bucknell University) and Ron Giuntini (OEM Product-Services Institute)	Volume 2, Issue 1, Fall 2006 "The Effect of Optimal Committed Capacity Levels on Operating Leverage" Berry, Sam G. and Jeffrey A. Yost (both of College of Charleston) "Improving Client Services in Public Accounting: Incorporating Use of the Behavioral Style Paradigm" Hindi, Nitham M. (Qatar University) and John R. Darling (Texas State University - San Marcos) "The Consolidation Dilemma - Understanding the Issues" Davis, Michael L. (University of Alaska Fairbanks) and James A. Largay III (Lehigh University) "Bond Valuation: A Simpler and More Insightful Approach" Mortimer, John and John Marcis (both of Coastal Carolina University) "Accounting for Non-Transferable ESOPs and SARs" Stone, Kenneth E. and Ronald D. Niemeyer (both of Central Missouri State University) "Income Disclosure and the Ex Post-Ex Ante Dichotomy" Vickrey, Don (Arizona State University)
Volume 1, Issue 2, Spring 2006 "Experimental Markets: An Information-Efficiency Research Agenda" Vickrey, Don (Arizona State University West) "The Trouble With Assertions" Baggett, Walter (Manhattan College) "Accounting Education Change: A Kuhnian Perspective" Price, Jean (Marshall University) "Analysis of Change in Present Value Measurements" Bradshaw, John*, Bhagwan Khanna*, Melvin Roush**, Tony van Zijl* (*Victoria University of Wellington, **Pittsburg State University) "Theoretical Development of Bankruptcy Prediction Variables" Haber, Jeffry (Iona College)	Volume 1, Issue 1, Fall 2005 "The Effect of Arbitrage Costs on the Value Relevance of Earnings," Jenkins, David S. and Uma Velury (both of the University of Delaware) "A Cognitive Characterization of Audit Analytical Procedures Under Strategic-Systems Auditing," Ballou, Brian and Dan L. Heitger (both of Miami University) "The Efficacy of the International Accounting Standards Board at Controlling the Global Accounting Regime," Bernardi, Richard A. and William T. Coolahan (both of Roger Williams University) "Integrating Earnings and Cash Flows Per Common Share," Stone, Kenneth E. and Ronald D. Niemeyer (both of Central Missouri State University) "Equity Valuation in Loss Firms," Xiong, Yan (California State University, Sacramento)