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Journal of Behavioral Studies
in Business |
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Journal of Business Cases
and Applications |
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Journal of Ethicical and Legal Issues |
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Journal of Finance and Accountancy |
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Journal of Instructional Pedagogies |
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Journal of International Business and Cultural Studies |
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Journal of Management and Marketing Research |
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Journal of Technology
Research |
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Research in Business and Economics Journal |
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Research in Higher Education Journal |
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Journal of Aviation Management and Education |
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Journal of Case Research in Business and Economics |
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Journal of Case Studies in Accreditation and Assessment |
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Journal of Case Studies
in Education |
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Journal of Criminal Justice and Legal Issues |
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Journal of Legal Issues and Cases in Business |
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Journal of Sport Management Research |
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Journal of Sustainability and Green Business |
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Journal of Finance and Accountancy
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The Journal of Finance and Accountancy (JFA) publishes original, unpublished studies related to financial and accounting topics in business and education. Studies reflecting issues and solutions to concerns like budgeting, taxation, methods, investments, regulatory procedures, and business financial analysis based on actual performance are appropriate topics. All manuscripts submitted to JFA for publication consideration are double-blind peer-reviewed. This journal has an acceptance rate of less than 35%.
Coeditor: Dr. Susan Wright, Associate Professor, The Citadel; Assistant Dean, Baker School of Business, The Citadel.
Curriculum Vitae.
Contact: swright.editor@aabri.com.
Coeditor: Dr. Staci Kenno Pinkerton, Assistant Professor, University of Detroit Mercy.
Curriculum Vitae.
Contact: kenno.editor@aabri.com.
Journal of Finance and Accountancy - Review Board
ISSN Online: 1948-3015, Print: 2327-5383
See AABRI Journal Submission Procedures for instructions to authors.
See AABRI Publication Policies and Procedures for information regarding acceptance rates, archiving, review procedures, etc.
The journal is listed in the Cabell's Directory of Publishing Opportunities.
AABRI authors retain copyright to their manuscripts. See the AABRI Copyright Policy for complete details.
JBSB is published by the Academic and Business Research Institute. Please see www.aabri.com/procedures.html for AABRI journal submission procedures.
Click on the manuscript name below to read the articles from the Journal of Behavioral Studies in Business. All articles are published in PDF format and require a PDF reader. Download free Adobe PDF reader.
Click to view APA referencing procedures for online journal articles;
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Volume 34:
The ideal introduction to tax research: Soliman and the home business deduction; Michael D. Chatham, Radford University; Yiwen (Wendy) Li, Radford University.
A qualitative exploration of tax software adoption in small and medium-sized enterprises; Kiersten P. Bradley, Frostburg State University; Chelsea Schrader, Frostburg State University.
Does ownership structure affect firm's payout policy? Evidence from Korean chaebol; Joo Hun Lee, Tennessee Tech University; Ernest Jang, Georgia Tech University.
SPACS: Structure and performance; Steve Nenninger, Sam Houston State University.
A multivariate analysis on bankruptcy predictions: accrual-based earnings vs. cash flows; Tae G. Ryu, Metropolitan State University of Denver; Gregory Clifton, Metropolitan State University of Denver; Chul-Young Roh, Yonsei University.
The IRC § 121 Home-Sale Exclusion: Tax Flexibility in Uncertain Housing Markets; Richard L. Russell, Jr., Metropolitan State University of Denver;Richard L. Russell, Sr., Jackson State University, Jackson, Mississippi..
Volume 33 - October 2024:
Effects of bank loan covenants on the selection of covenants in public corporate bonds2 ; Yuqian Wang, Winona State University; Che-Wei Chiu, Winona State University.
The impact of labor unions on the disclosure of non-GAAP earnings; Hsin-yi (Shirley) Hsieh, Tennessee State University; Xuerong (Sharon) Huang, Ball State University; Reynard T. McMillian, Tennessee State University.
The Impact of COVID-19 on the Airline Industry; Passard Dean, Saint Leo University; Tayhana Taylor, Saint Leo University; Raymond Yann, Saint Leo University.
The impact of the pandemic on determinants of bank CEO compensation; Joseph Reising, Minnesota State University, Mankato.
Does broader ownership increase liquidity of IPOs through initial return?; Tewhan Hahn, Auburn University at Montgomery.
Hyper-Scaling SAP Software within the Accounting Classroom using Fiori: One Instructor’s Experience;Joseph Ragan, Saint Joseph's University; Adam Dobroskey, Saint Joseph's University; Jing Lin, Saint Joseph's University; Christian Miller, Saint Joseph's University.
Does short seller informativeness extend to trading halts?;Mary Funck, Sam Houston State University; Jose Gutierrez, Sam Houston State University.
Estimating IPO Underpricing; TeWhan Hahn, Auburn University at Montgomery.
An application of Benford's law in the NASDAQGS health care industry; Raymond A. K. Cox, Thompson Rivers University; Natalia Popa Antalovschi,
Thompson Rivers University.
Do currency value variations explain April stock return effects?; Terrance Jalbert, University of Hawaii Hilo.
Accounting and relationship dynamics in labor management negotiations; Staci A. Kenno, University of Detroit Mercy.
Economic and societal impact of recreational activities: Guntersville Lake in Alabama; Benjamin B. Boozer, Jr., Jacksonville State University; Jennifer Green, Jacksonville State University; Camaron Harry, Jacksonville State University.
Volume 32 - September 2023:
Changes in auditing/accounting standards and auditor's
going concern reporting ; Tae G. Ryu, Metropolitan State University of Denver; Gregory Clifton, Metropolitan State University of Denver.
Strategies to Improve Digital Skills for Accountants; Limin Priscilla Zhu, Prairie View A&M University; Roger Mayer, SUNY Old Westbury; Wen-Wen Chien,
SUNY Old Westbury.
COVID-19 and Investor Response The case of the Oil and Gas Industry; Umesh Kumar, State University of New York, Canton; Biqing Huang, Angelo State University.
Do Value and Growth Matter in Wide-Moat Firms?; Umesh Kumar, State University of New York, Canton.
Private Securities Litigation Reform Act of 1995 and Legal Expense of IPOs; TeWhan Hahn, Auburn University at Montgomery.
Does Agency Problem Influence the Firms Choice of Capital Structure?; Aditya R. Limaye, Arkansas Tech University; Andres E Rivas Chavez, Primerica; Ahmed Elkassabgi, Arkansas Tech University.
Do IPO issuers self-select commercial bank underwriters?; TeWhan Hahn, Auburn University at Montgomery.
Anticipating, Mitigating, and Recuperating from Seasonal Burnout: The Tax Accountant Case; Brandon M. Di Paolo Harrison, Austin Peay State University; Gloria J. Miller, Austin Peay State University, Susan R. Cockrell, Austin Peay State University.
Blockchain Disruption in Finance: JPMorgan Chase's Success
Story and the Transfer of Quorum to ConsenSys; Edward Shevchenko, University of the Incarnate Word; Ryan Lunsford, University of the Incarnate Word.
The Effect of Operating Lease Capitalization on Borrowing Costs in the Retail Industry; Chris Neuenschwander, Anderson University (SC); Gregory G. Kaufinger, Kutztown University of Pennsylvania.
Are price and trade-size substitutable liquidity measures in foreign exchange swap market?; Hao-Chen Liu, College of Charleston.
The Impact of Social Media Usage on Business Performance; Trevor Grant, Wingate University; Kristin Stowe, Wingate University; Barry Cuffe, Wingate University; Tiffanie Turner-Henderson, Wingate University.
Volume 31 - March 2023:
Managerial ability, CEO-median employee pay gap, and compensation; Hsin-yi (Shirley) Hsieh, Tennessee State University; Xuerong (Sharon) Huang, Ball State University.
Unlevered EPS a Supplementary Metric for Stock Valuation; Joseph Cheng, Pepperdine University; Rong Li, Pepperdine University.
A Postulated Integrative Model of the Determinants of Accounting Students Academic Performance; Jean Baptiste Koffi Dodor, Southern University and A&M.
Is There an April Effect in Stock Returns?; Terrance Jalbert, University of Hawaii at Hilo.
Impact of information build-up on international stock market opening volatility; Hao-Chen Liu, College of Charleston; Samuel Hartling, College of Charleston.
Using Storytelling to Enhance Students Learning in a Large Consumer Finance Course; Oscar Solis, West Texas A&M University.
An Alternative Method to Debits and Credits in Accounting: The Trial Balance Approach; Lana S. Nino,
Whittier College.
Investments and Their Relation to Statutory-Regulatory Protection in Common Law Countries:
a Study in Australia, Canada, and the United Kingdom
; Gevorg Sargsyan, Lamar University; Rupa Neupane, Lamar University; Enrique Venta, Lamar University; Aaron Jackson, First Financial Bank.
State and Local Expenditure Trend Analysis; Ying Wang,
Montana State University-Billings.
Analysis of U.S. Acquirers Performance Following Cross-Border Mergers and Acquisitions
; Jared Cloutier, Cook Street Consulting; Irina Khindanova, University of Denver.
Financial Impacts of Mobile Banking on Banks in Colorado; Chase Brosig, Computershare; Irina Khindanova, University of Denver.
Flight to quality, consumption volatility, and credit spread; Xiaoman (Mandy) Duan, Sam Houston State University; Robert Stretcher, Sam Houston State University.
Volume 30 - May 2022:
Governance and Unrelated Business Profitability in Nonprofits; Kristin Hamm, Southwest Baptist University.
Does the new lease standard, Topic 842, reveal an increased risk of bankruptcy for retailers? An ex ante analysis.; Gregory G. Kaufinger, Kutztown University of Pennsylvania; Chris Neuenschwander, Anderson University (SC).
Debits, credits, and yoga, oh my! Mindfulness and the anxious accountant; Linda Bressler, Southeastern Oklahoma State University; Diana Pence, University of Houston-Downtown; Martin S. Bressler, Southeastern Oklahoma State University.
Does Financial Statement Analysis Reflect Corporate Reinvestment After the TCJA?; Amanda M. Grossman, Murray State University; Steven D. Grossman, Texas A&M University.
The Effects of the Exchange Rate on US Companies Investments in 2000-2020; Gwen Lohmann, University of Denver; Irina Khindanova, University of Denver.
Technology, COVID-19 procedures, and the appraisal profession: a survey; Krisandra Guidry, Nicholls State University; Patrick Trahan, Nicholls State University.
ASC 842 and the net benefit of leasing in the retail industry; Gregory G. Kaufinger, Kutztown University of Pennsylvania; Chris Neuenschwander, Anderson University.
The response of EU-based commercial banks to credit stimuli; Denise W. Streeter, Howard University.
Stock Prices and Inflation: Evidence from the Four Asian Tigers; Hio Loi, The University of Tennessee at Martin.
Accounting student preferences regarding traditional, hybrid, or online instruction: pre and post pandemic; Susan Shurden, Lander University; Mike Shurden, Lander University.
Does management have incentives to disclose their internal control weaknesses if the companies are exempted from 404 (b)?; Botao Chen, University of the District of Columbia;
Lydia Didia, Jackson State University; Deqing Li, University of Maryland.
Volume 29 - August 2021:
Currency in a Changing Technology Environment; Terry L. Howard, University of Detroit Mercy; Gregory W. Ulferts, University of Detroit Mercy; Muhammad M. Rashid, University of Detroit Mercy.
Taxing business income: The impact of the TCAJCA of 2017; Cynthia Sneed, Jacksonville State University; John Sneed, Jacksonville State University.
Do information producers boost liquidity of IPOs?; TeWhan Hahn, Auburn University at Montgomery.
A Study of State Audit Accounting Software Use; Linda Bressler, Southeastern Oklahoma State University; Martin Bressler,, Southeastern Oklahoma State University.
Glass shatterers: how female executives use language differently than their male counterparts in quarterly earnings calls; Danica Schieber, Sam Houston State University; Karen Sherrill, Sam Houston State University.
Governance and Tax Avoidance in Nonprofits; Kristin Hamm, Southwest Baptist University; Gregory G. Kaufinger, Kutztown University of Pennsylvania.
Volatility in US bank credit series; Ellis Heath, Valdosta State University.
Sarbanes-Oxley and earnings quality; Cori O. Crews, Valdosta State University; George R. Wilson, Valdosta State University.
Do Serial Acquirers Bite Off More Than They Can Chew?: Yan Zhang, New Mexico State University; Subramanian R. Iyer, University of New Mexico; Kevin Melendrez, New Mexico State University; Harikumar Sankaran, New Mexico State University.
Volume 28 - May 2021:
Turnover ratio and the performance of mutual funds; Cheryl Frohlich, University of North Florida; Nilufer Ozdemir, University of North Florida; John McEldowney, University of North Florida.
Abnormal returns following goodwill impairment write-offs; Karen Sherrill, Sam Houston State University; Robert Stretcher, Sam Houston State University.
Does information production attract more information producers?; TeWhan Hahn, Auburn University at Montgomery; Heather Rhodes, University of North Alabama.
The pattern of stock splits; Biqing Huang, Angelo State University; Xiaowei Liu, St. Ambrose University; Ding Liang, Jiangxi University of Finance and Economics, China.
Does Auditor Supply Chain Specialization Affect Audit Opinion?; Yaying C. Yeh, Framingham State University; Chiulien C. Venezia, Frostburg State University; Mao-Hsiang Sun, Deloitte and Touche, Taiwan; Frances M. Skypeck, Framingham State University.
The effect of real earnings management on the value relevance of cash flows from operations; George R. Wilson, Valdosta State University.
Kazakhstan s road to modernization: advancing economic development through public-private partnerships; Paul B Eberle, Florida Southern College.
Whistleblowing by the CPA: Legality vs. Ethics; Gregory J. Krivacek, Robert Morris University.
The ethics of going concern audit opinions through the lens of universalism; Sandra Mankins, Gardner-Webb University.
Product market competition, earnings management, and accounting comparability; Jangho Gil, Monmouth University.
A multi-college study of accounting students CPA exam intentions; Brian Trout, Millersville University; Eric Blazer, Millersville University.
How does tenure of audit committee members affect audit fees in small firms?; Chelsea L. Schrader, Frostburg State University; Huey-Lian Sun, Morgan State University.
Volume 27 - July 2020:
Passive investing: luck or patience?; Terry D. Nixon, Miami University.
OPEC Announcement and Stock Market; Dr. Biqing Huang, Angelo State University; Christopher Flores, Angelo State Univeristy; Jiangxi Liang Ding, Univeristy of Finance and Economics, China.
Hurricane Harvey s impact on households disposable income and real estate values in the Southeast Texas Region; James L Slaydon, Lamar University; Gevorg Sargsyan, Lamar University.
Do Effective Corporate Audit Committees Reduce the Likelihood of Litigations Against External Auditors?; Young Park, Grove City College.
Accounting Standards Update 2014-09 and the comparability of unexercised contractual rights: An ex ante analysis; Gregory G. Kaufinger, Kutztown University of Pennsylvania; Melanie Strow Peddicord, Anderson University.
Fed s interest rate policy and capital reversals: Empirical evidence from BRICs; Nahid Kalbasi Anaraki, Fort Hays State University.
Is IPO underpricing a necessary cost or a reflection of irrational investor behavior?; TeWhan Hahn, Auburn University at Montgomery.
Auto insurance ratings impact on price and complaint index in
West Texas ; Neil Terry, West Texas A&M University; De Arno De Armond, West Texas A&M University; Melissa White, West Texas A&M University.
Accountants responses to the Global Reporting Initiative assurance guideline; Theresa Tiggeman,
University of the Incarnate Word.
Cash flow forecasts and cost of debt; Timothy Hinkel, Ashland University.
Can Activity-Based Costing reform school finance and help improve student achievement?; H. Drew Fountaine, Pepperdine University; Richard W. Moore, California State University, Northridge.
Odd-Lot Order Imbalance and Returns; Hardy Johnson, Kansas State University; Jared Egginton, Boise State University.
Volume 26 - January 2020:
Designing a comprehensive question for connecting topics in managerial accounting; Ali M. Sedaghat, Loyola University Maryland; Jeffrey L. Hillard, Notre Dame of Maryland University.
Creditor Rights and Investment-Cash Flow Sensitivity; Qian (Susan) Sun, Kutztown University of Pennsylvania.
Thinking Beyond the Black Box: Sterling Shows Accountants the Way toward Relevance; Chester H. Brearey, Siena College; Khalid R. Al-Adeem, King Saud University.
Prospect Theory, Mental Accounting, and Timing of Restatement Disclosure; Qiongyao Zhang, Robert Morris University; Chenchen Huang, State University of New York-Buffalo State.
Elbit Imaging and Accounting Fraud; Aditya R Limaye, Texas A&M International University.
College student preference for personal finance education delivery methods; Christine Harrington, Auburn University at Montgomery; Walter Smith, Auburn University at Montgomery.
The weighted average cost of capital formula after the tax law changes of 2017; Eugenie Ardoin, University of Louisiana at Monroe; Arturo Rodriguez, University of Louisiana at Monroe.
Markets Efficiency and Behavioral Biases during the U.S. Financial Crisis of 2008; Cristiano Manfre, Pepperdine University.
Currency volatility and trade factors driving housing prices in India; Larry Allen, Lamar University; James Slaydon, Lamar University; Vivek Natarajan, Lamar University.
Differential Informativeness of Accrual Measures to Analysts Forecast Accuracy; Kwadwo Asare, Bryant University; Lookman Buky Folami, Bryant University; Elena Precourt, Bryant University.
A closer look at size effect on equity anomalies ; Steve Fan, University of Wisconsin Whitewater; Kyle Larson, University of Wisconsin Whitewater; Linda Yu, University of Wisconsin Whitewater.
The effect of director busyness on corporate governance: an examination of the value of cash holdings; Youngbin Kim, Western Connecticut State University; Ying Guo, California State University; David C. Yang, University of Hawaii at Manoa.
Volume 25 - July 2019:
The burden of property taxes on home appreciation: A relationship study between property taxes and home values in the U.S.; Ray M. Valadez, Pepperdine University; David M. Smith, Pepperdine University.
Improving the estimation of discretionary accruals the cycle approach; Che-Wei Chiu, Winona State University; Po-Chang Chen, Miami University, Yuqian Wang, Winona State University.
Distress in the banking system: a look back at the non-performing loans experience in the Republic of Kazakhstan; Paul Eberle, Florida Southern College.
Communicating the expectations gap: audit opinion changes; Michelle M. Kusaila, Central Connecticut State University.
The impact of CEO activism on shareholder wealth: an exploratory event study; Julie Fitzpatrick, State University of New York, Fredonia.
Politically skilled audit committee directors and audit fees; Delvin D. Seawright, Lamar University.
Types of non-audit services and the value relevance of earnings; Chelsea Schrader, Frostburg State University;
Stacy Wassell, Frostburg State University.
Do economies of scale exist in the costs of raising capital?; TeWhan Hahn, Auburn University at Montgomery; Fred Jacobs, Georgia State University.
Can taxes impact social behaviors?; Gail D. Moore, Lander University, College of Business.
The controversy of deferred tax assets and liabilities classifications and some remedies; Buagu N. Musazi, Morgan State University; Bilal Makkawi, Morgan State University.
Small business impacts from the repeal of individual
mandate penalties under the ACA; Robert J. Lahm, Jr., Western Carolina University.
The effect of profitability and liquidity on audit opinions:
An empirical analysis; Tae G. Ryu, Metropolitan State University of Denver; Gregory Clifton, Metropolitan State University of Denver;
Chul-Young Roh, Lehman College/CUNY.
Volume 24 - January 2019:
The relationship between an audit committee chair change and audit fees; Izhar Haq, Long Island University; Walter Smith, Auburn University at Montgomery; Michael White, Auburn University at Montgomery.
Demographic and relational variables and service quality in banking; James Bexley, Sam Houston State University; Irfan Ahmed, Sam Houston State University.
The relationship between firm value and long-term debt examining large S&P 100 companies; Azhar Uddin, Lamar University; James L Slaydon, Lamar University.
FDA drug approval and its relation to a pharmaceutical company s stock price; Rishma R. Vedd, California State University, Northridge; H. Drew Fountaine, Pepperdine University; David Liu, California State University, Northridge; Anne Wu, California State University, Northridge.
Factors contributing to tax refund /payments of inner city Baltimore residents; Loretta N. Baryeh, Coppin State University; Hyacinth Ezeka, Coppin State University.
Sarbanes-Oxley and economies of scale in the costs of raising equity; TeWhan Hahn, Auburn University at Montgomery; Mario Reyes, Washington State University.
The need for consistency and generalizability in tests of the weak-form efficient market hypothesis; Jerry K. Bilbrey, Jr., Lander University; Michael Shurden, Lander University; Glenn Baigent, Lander University.
The economic consequences of the retail inventory method; Gregory G. Kaufinger, Kutztown University of Pennsylvania; Chris Neuenschwander, Anderson University (SC); Melanie Strow Peddicord, Anderson University (IN).
CNBC DJIA market movers top decliners portfolio; Chad Denson, Delta State University.
Internal governance and audit fees: evidence from CEO-CFO career heterogeneity; Zenghui Liu, Western Washington University; Bo Ouyang, Pennsylvania State University Great Valley; Xiaojie Christine Sun, California State University, Los Angeles; Yu (Tony) Zhang, Lawrence Technological University; Shuo Li, Western Washington University.
More is not always better: GASB statement 54 fund balance classification issues for local governments; Codrina Cozma,
Valdosta State University; Raymond J. Elson, Valdosta State University.
Volume 23 - June 2018:
The reaction of medium-sized banks to stress test implementation; Joseph Reising, Minnesota State University - Mankato.
An analysis of tax and oil revenue generation in Nigeria and Ghana; Loretta N. Baryeh, Coppin State University; Hyacinth Ezeka, Coppin State University.
Ethics in Accounting; Paul Jaijairam,
Bronx Community College.
A rubric for assessing managerial influence on audit independence and audit quality; Susan Wright, SUNY Oswego; Hema Rao, SUNY Oswego.
Does the rhetorical tone content in an MD&A adequately consistent with financial performance?; Mohamed M. Tailab, Lincoln University; Marshall J. Burak, Lincoln University.
A study of the relationship of narcissistic leadership in the accounting profession on job satisfaction: An application of structural equation modeling; Susan Shurden, Lander University.
Big data analytics in tax fraud detection; Karl Malaszczyk, Holy Family University; Bernice M. Purcell, Holy Family University.
Factors that Affect the Impact of Religiosity on Audit Pricing in the US; Aysha Al-Salih, Princess Nourah bint Abdulrahman University; Ana L. Rosado Feger, Ohio University.
Perceived leadership practices and organizational commitment of lending officers in Thai banks; Kelly L. Williams, Middle Tennessee State University; Theeraphong Boonrugsa, Mahidol University, Thailand.
Financial Literacy: can we really impact student outcomes?; De Arno De Armond, West Texas A&M University.
Perspectives about audit review notes; Jared Kindy, Deloitte & Touch LLP; Ifeoma Udeh, Elon University.
The rise of blockchain technology and its potential for improving the quality of accounting information; J. Marshall McComb II, Kennesaw State University; Steven W. Smalt, Kennesaw State University.
Volume 22 - October 2017:
Effect of earnings management on firms stock repurchases behavior; Randall Zhaohui Xu, University of Houston-Clear Lake; Gary K. Taylor , University of Alabama.
Do companies investing in high-quality employee wellness programs outperform the stock market? Evidence from the Koop Award winners; Yuqian Wang,
Winona State University; Mark Wrolstad, Winona State University; Che-Wei Chiu, Winona State University.
Equivalent annual annuity vs. replacement chain approach for mutually exclusive investment projects; David Fehr, Southern New Hampshire University.
Market pricing of fair value measurements for non-financial firms; Mary Jo Billiot, New Mexico State University; T. Taylor Joo, New Mexico State University; Kevin D. Melendrez, New Mexico State University.
A Note About Prerequisites for The Successful Completion of Principles of Financial Accounting; Alan N. Burstein, Gordon State College; Karen B. McCarron, Georgia Gwinnett College.
A Descriptive Analysis Of Coppin State VITA On The Baltimore Neighborhoods; Loretta Baryeh, Coppin State University; Hyacinth Ezeka, Coppin State Univesity.
Examining the Effects of Fair Value Measurements on Financial Reporting Quality and the Cost of Equity; Joseph D Reid, North Carolina A&T State University.
High-cash holdings and the firm life cycle; Richard P. Hauser, Gannon University; John H. Thornton Jr., Kent State University.
Tax return preparers beware of trumped-up due diligence standards; Gregory Clifton, Metropolitan State University of Denver; Elizabeth Conner, University of Colorado Denver; Doug Laufer, Metropolitan State University of Denver.
Audit firm independence safeguards for the revolving door practice; C. Shane Warrick, Southern Arkansas University; Quinton Booker, Jackson State University.
Deferred tax expense (DTE) and auditor switches; Carlos E. Jim nez-Angueira, University of South Florida Sarasota-Manatee; April R. Poe, University of the Incarnate Word.
Shifts in executive compensation structure:
Impact of Sarbanes-Oxley and Dodd-Frank acts; Deanna Burgess, Florida Gulf Coast University; Ara Volkan, Florida Gulf Coast University; Glynn Archer, Florida Gulf Coast University; Sarah Hunnicutt, Florida Gulf Coast University; Gabriela Molina, Florida Gulf Coast University; Shan Yeung, Florida Gulf Coast University; Maria Zuluaga, Florida Gulf Coast University.
Volume 21 - March 2017:
Fair value measurement disclosure regulation and the manufacturing sector; Joseph Reid, North Carolina A&T State University.
Politically skilled audit committee directors and audit committee diligence; Delvin Seawright, Lamar University.
The undergraduate accounting information systems course: a brief history; Kelly Lalonde, Saint Anselm College.
Mutual fund performance, diversification, and concentration; Qiang Bu, Penn State Harrisburg.
Gift card breakage: Evidence of an anomalous recognition pattern; Gregory G. Kaufinger, Anderson University (Indiana).
Does director tenure affect audit committee effectiveness?; Thomas E. Wilson, Jr., University of Louisiana at Lafayette.
A regime-switching model of exchange rate volatility in Mexico; Ricardo Tovar-Silos, Lamar University.
Over-the-counter delivery failures: Characteristics which predict naked short selling; Paul Ziegler, University of Mary Hardin-Baylor; Chris Neuenschwander, Anderson University.
Using financial statement variables to predict stock prices:
Lessons from the, 2007-2009 financial crisis; Benjamin B. Boozer, Jr., Jacksonville State University; Lenn H. Rainwater, Jacksonville State University; S. Keith Lowe, Jacksonville State University.
Who supports tax increases? An example from San Juan County, New Mexico; Chien-Chung Chen, New Mexico Highlands University; Benay Patricia Jones, San Juan County Assessor's Office.
Directors and officers liability insurance pricing and corporate governance; Ning Wang, Valdosta State University.
Effects of organizational factors on donation sensitivity to an accounting efficiency measure; Nicholas P. Marudas, Mercer University; Julie Petherbridge, Mercer University.
Volume 20 - September 2015:
FDI in Hungary and Slovakia: the experience of smaller EU economies; C. Richard Torrisi, Suffolk University.
The effect of employee profit sharing and stock option on corporate earnings measurement quality; Alireza Daneshfar, University of New Haven.
Examining market efficiency: A view from the silver futures market; Alan Harper, South University; Zhenhu Jin, Valparaiso University; Raufu Sokunle, CLS Group.
De novo banks at the crossroads; James B. Bexley, Sam Houston State University.
Integrating Excel, SQL, and SPSS within an Introductory Finance Intrinsic Value Assignment; Richard Walstra, Dominican University; Anne Drougas, Dominican University; Steve Harrington, Dominican University.
Outcomes of distance education in quantitative business courses; John D. Morgan, Winona State University.
Auditor reporting decisions and audit fees; Joseph E. Trainor, St. John s University.
A practitioners guide to the new AICPA Code of Professional Conduct; Todd A. Shawver, Bloomsburg University of Pennsylvania.
Perceptions of independence and auditor rotation: An examination of nonprofit organizations; Adrian L. Mayse, Howard University; Bobbie W. Daniels, Jackson State University; Yvonne Ellis, Georgia Gwinnett College.
Tax deductibility of medical marijuana: Is it deductible and should it be?; Michael Malmfeldt,
Shenandoah University.
Do happy employees lead to financial success?; Charles McPeak, Pepperdine University;
Wesley Young, Pepperdine University.
Volume 19 - March 2015:
Chinese corporate profitability performance following the Split-share Structure Reform; Leo Bin, University of Illinois; Dar-Hsin Chen, National Taipei University, Taiwan; Kun-Yan Chan, National Taipei University, Taiwan.
The time value of money implications of
continuing care retirement community type-a contracts; Robert B. Burney, Coastal Carolina University.
Audit team formation; Ifeoma A. Udeh, Virginia State University.
Not all prepayment penalties are created equal; Kelly R. Rush, Mount Vernon Nazarene University; Chris Neuenschwander, Anderson University.
Explorations of inward Foreign Direct Investment:
U.S. and China comparative analysis; Jason Williams, Embry-Riddle Aeronautical University; Xuezhi Zhang, Embry-Riddle Aeronautical University.
An examination of accounting for repurchase agreements ; Steven W. Smalt, Kennesaw State University; J. Marshall McComb II, Kennesaw State University.
The effect of real earnings management on the information content of earnings; George R. Wilson, Northern Michigan University.
The effects of drought on sustainability and financial performance; Charles McPeak, Pepperdine University; Gabriella Namvar, Pepperdine University.
Exploration funding and the mineral investment climate; Irina Khindanova,
University of Denver.
Critical thinking skills and teaching accounting: a comparative study; Forrest Thompson,
Albany State University; H. Lee Washington, Albany State University.
Empirical study of adverse selection and moral hazard in the
reinsurance market; Jian Wen, Chinese Academy of Finance and Development, Central University of Finance and Economics; K.C. Chen, California State University;
Lifan Wu, California State University.
Addressing cross-disciplinary accounting and information technology learning through a graduate IT course; Carolyn LaMacchia, Bloomsburg University of Pennsylvania; Mark Law, Bloomsburg University of Pennsylvania.
Volume 18 - January 2015:
Global financial model for the value chain; Robert Rainish, University of New Haven; Pawel Mensz, University of New Haven; James Mohs, University of New Haven.
Ranking accounting programs based on student perceptions of teaching quality from RateMyProfessors.com; Thomas E. Wilson, Jr., University of Louisiana at Lafayette.
Home sweet home: Considerations for determining a person s tax home ; Stacy R. Wade, Western Kentucky University.
US housing finance: A clash of economics and politics; Warren Matthews, University of Phoenix; Robert Driver, DeVry University.
The relationship of CPA exam delay after graduation to institutional CPA exam pass rates; John D. Morgan, Winona State University.
Success Stories for Tracking Stock
; Xin Li, University of South Florida St. Petersburg; Tih Koon Tan, The University of Tampa.
The necessity of issuing a corporate governance code for the Kurdistan Region; Shivan A.M. Doski, University of Duhok.
A teaching note for the risk management and insurance instructors and students: SAP accounting example for a property & casualty firm; Michael R. Santos, Sonoma State University; Vincent Richman, Sonoma State University.
Inflation dynamics in Yemen: an empirical analysis; Abdullah Almounsor, Albaha University - Saudi Arabia.
Stock price reaction to analysts EPS forecast error; Brandon K. Renfro, Hampton University.
Do donors implicitly ignore fixed assets when assessing nonprofit organizational wealth?; Nicholas P. Marudas, Mercer University.
Financial strength as an indicator of gift card breakage recognition; Gregory G. Kaufinger, Anderson University.
Volume 17 - October 2014:
Accuracy of earnings forecasts: evidence from Ghana; Joseph Abrokwa, University of West Georgia; Paul Nkansah, Florida A&M University.
An analysis of omitted shareholder proposals; Robert Boylan, Jacksonville University; Richard Cebula, Jacksonville University; Maggie Foley, Jacksonville University; Xiaowei Liu, St. Ambrose University.
Some parallels and propositions from consumer behavior applied to the stock market; Jitendra Tewari, Northeastern State University of Oklahoma.
Analysis of influences of GDP and ICT on Indonesian industrial structural changes using statistical analysis: 1990-2005; Ubaidillah Zuhdi, Tokyo University of Science, Japan & Institut Teknologi Bandung, Indonesia; Shunsuke Mori, Tokyo University of Science, Japan; Kazuhisa Kamegai, Tokyo University of Science, Japan.
New determinants to Chinese ADRs long term performance; Weishen Wang, College of Charleston; Minhua Yang, Coastal Carolina University.
Banking trends in the investment portfolio; James B. Bexley, Sam Houston State University.
An exploration of small business restaurants knowledge and skills to prevent fraud; Mark Law, Bloomsburg University of Pennsylvania; Robert Kusant, Bloomsburg University of Pennsylvania.
The Large, medium, and small HBCUs performance on the, 2013 CPA exam; Forrest Thompson, Albany State University; H. Lee Washington, Albany State University.
A Cumulant-based stock market volatility modeling
Evidence from the international stock markets; Sanja Dudukovic, Franklin University Switzerland.
Real estate broker / agent vs. lawyer; Heston Luersen, Angelo State University; William McKinney, Angelo State University; Biqing Huang, Angelo State University; Maggie Foley, Jacksonville University.
United States accounting, social audits and sustainability: Will COSO help corporations make the connection?; Katherine Kinkela, Iona College.
Mobile banking: generational differences; Sunayan Acharya, Murray State University; Jessica Dunn, Murray State University; Justin Hendrick, Community Financial Services Bank.
Volume 16 - September 2014:
A brief survey of the impact of block holders on earnings; Loretta N. Baryeh, Albright College.
Types of internal control disclosures - revisited; Leslie Weisenfeld, Winston-Salem State University; Godwin Seshi, Winston-Salem State University.
Minority accounting students socialization in AACSB-accredited minority colleges of business; Reginald Wilson, The University of Southern Mississippi.
Predatory lending characteristics and mortgage default; Chris Neuenschwander, Anderson University; Dennis Proffitt, Grand Canyon University.
The relationship between 150-credit hours, accounting credit hours and CPA pass rates; Jason Haen, St. Norbert College; Amy Spielbauer-Vandenberg, St. Norbert College; Ariel Bloniarz, St. Norbert College; Amy Diestler,
St. Norbert College.
Do female CEOs add value for stockholders? A case study of Yahoo!; Shahnaz T Abdullah, Alabama A&M University; Lal C. Chugh, University of Massachusetts Boston; Muhammad Bakhtear Talukdar, Florida International University.
Gender board diversity: further evidence on women in corporate governance; Thomas E. Wilson, Jr., University of Louisiana at Lafayette.
The required information and financial statements disclosure in SMEs; Anas Al-Bakri, Qatar University, Doha, Qatar; Mohammed Matar, Middle East University, Amman, Jordan; Abdul Naser I.Nour, Middle East University (MEU) Amman, Jordan.
Impact of an economic downturn on Sustainability Index investing by capitalization and industry; Charles McPeak, Pepperdine University; Chris Smith, Pepperdine University.
What accounting students should know about the price-earnings ratio; Dean W. DiGregorio, Southeastern Louisiana University.
Factors associated with student performance in an investments course: an empirical study ; Keshav Gupta, Kutztown University of Pennsylvania; Mostafa M. Maksy, Kutztown University of Pennsylvania.
A reexamination of the engine of economic growth in southeast Texas; Carl B. Montano, Lamar University; James L. Slaydon, Lamar University; Ashraf F. El-Houbi, Lamar University.
Volume 15 - April 2014:
Developing financial competencies within the business curriculum: a deferred tax assignment; Richard Walstra, Dominican University; Steve Harrington, Dominican University; Anne Drougas, Dominican University.
Analysts activities and the timing of returns: implications for predicting returns; Andrew A. Anabila, University of Texas Pan American.
The effect of stock split announcements on abnormal returns during a financial crisis; Ajeet Jain, Alabama A & M University; Mohammad G. Robbani, Alabama A & M University.
Using principles of cognitive psychology in accounting to facilitate student learning; John Hathorn, Metropolitan State University of Denver; Christine Noel, Metropolitan State University of Denver; Lesley Hathorn, Metropolitan State University of Denver.
An improved model of effects of accounting measures of inefficiency on donations; Nicholas P. Marudas,
Auburn University Montgomery; TeWhan Hahn, Auburn University Montgomery; Fred A. Jacobs, Georgia State University, Emeritus.
Customer perceptions and preferences of financial institutions; James B. Bexley, Sam Houston State University; Steve A. Nenninger, Sam Houston State University.
Teaching an online accounting information systems course:
Student perceptions of SAP/ERP active learning; Linda Bressler, University of Houston-Downtown.
Keynesian excess: easy policy and slower economic growth; Warren Matthews, Belhaven University; Robert Driver, DeVry University.
Are auditors influenced by the attire worn by clients? A pilot study; Susanne O Callaghan, Pace University; Umesh Patel, Pace University; John P. Walker, CUNY/Queens College; Raymond J. Elson, Valdosta State University; Lynette Wood, Winston-Salem State University; Donald Wood, Winston-Salem State University.
An examination of factors affecting forecast accuracy in Japan; John Ledbetter, Ball State University; Chris Luchs, Ball State University; Mark Myring, Ball State University; Lucinda Van Alst, Ball State University.
The effect of tax regime changes on the market valuation of tax avoidance?; Carlos E. Jim nez-Angueira, The University of Texas at San Antonio.
Board independence and corporate cash holding; Hoontaek Seo, Niagara University; Daniel L. Tompkins, Niagara University; Sangho Yi, Sogang University.
Volume 14 - October 2013:
Determinants of auditor independence: a comparison of the perceptions of auditors and non-auditors in Lagos, Nigeria; Uchenna N. Akpom, Tarrant County College; Young O. Dimkpah, Virginia State University.
Material weakness remediation and accounting-related litigation; Kevin Hee, San Diego State University.
Information asymmetry and the FASB s multi-period adoption policy: The case of SFAS No. 115; Daniel R. Brickner, Eastern Michigan University.
Long-term cash incentives and performance shares awards in executives compensation; Wan-Ting Wu, University of Massachusetts, Boston.
Using Coke-Cola and Pepsico to demonstrate Optimal Capital Structure Theory; John C. Gardner, University of New Orleans; Carl B. McGowan, Jr., Norfolk State University; Susan E. Moeller, Eastern Michigan University.
Short-term prediction of exchange traded funds (ETFs) using logistic regression generated client risk profiles; Jerry K. Bilbrey, Jr., Clemson University; Neil F. Riley, Francis Marion University; Caitlin L. Sams, Anderson University.
Which free cash flow is value relevant? The case of the energy industry; Mostafa M. Maksy, Kutztown University of Pennsylvania; Gary T. Chen, University of Illinois at Chicago.
Practical and ethical considerations on the use of cloud computing in accounting; Katherine Kinkela,
Iona College.
Dominated assets, the expected utility maxim, and mean-variance portfolio selection; David Fehr, Southern New Hampshire University.
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