Theses/Dissertations from 2023
Submissions from 2021
Payout Policy, Managerial Perquisites, and Sticky SG&A Costs, Deborah Smith
Submissions from 2019
New Strategies and Techniques to Preserve Resources of State and Local Government Retirement Funds -The Role of the AGA and CGFM’s as New Fed Recalculation Doubles the Pension Deficit, Craig L. Foltin, Dale Flesher, Gary Previts, and Mary Stone
Improving Pass Rates in Intermediate Accounting I through Student Engagement, Craig L. Foltin, Heidi H. Meier, Mary Jan Rose, and Peter Poznanski
Learning from Ethical Violations in Public Accounting: The Role of Accountants in South Africa's Gupta-Zuma Corruption Scandal, Mark Holtzblatt and Craig L. Foltin
The Use of Crowdsourcing and Social Media in Accounting Research, Chih-Hao Ku and Miryam Firoozi
Does institutional ownership affect information sharing with independent board members?, Deborah D. Smith, Heidi H. Meier, and Pervaiz Alam
Submissions from 2018
An examination of state and local government pension underfunding –Implications and guidance for governance and regulation, Craig L. Foltin
Accounting for the Underfunding of Public Pensions - Escalating Crisis or Exaggerated Concern?, Craig L. Foltin, Dale Flesher, Gary Previts, and Mary Stone
A Comprehensive Review of the Evolution of Accounting Standards for State and Local Government Pension and Other Post-Employment Benefits in the United States, Craig L. Foltin, Dale Flesher, Gary Previts, and Mary Stone
Public Pension Underfunding, Craig L. Foltin, Dale Flesher, Gary Previts, and Mary Stone
Passthrough Filers Take Heed: Understanding the Latest Audit Risks for Small Businesses and How to Understand the Details, Craig L. Foltin, Craig L. Foltin, and Stephanie Lee
The Foreign Corrupt Practices Act and Internal Controls, Lauren M. Golick, Elizabeth Janko, and Scott Yetmar
The impact of client information technology capability on audit pricing, Benjamin Hoffman, R. Drew Sellers, and Justyna Skomra
Tackling environmental pollution in Seoul, South Korea through tax incentives and related strategies, Paul Lee and Heidi H. Meier
The Latest Audit Risks for Small Businesses and the Caution Needed for Passthrough Filers, Stephanie Lee, Paul J. Lee, and Craig L. Foltin
New Developments with the Equitable Recoupment Doctrine, Bruce McClain and Richard Molina
Understanding the Cohan Rule and How to Use It, Bruce McClain and Richard Molina
What Counts as Filed Returns for Bankruptcy Discharge, Bruce McClain and Richard Molina
Auditors' Assessment of the Capital Market Liability of Foreignness, Deborah Smith, Kimberly C. Gleason, Joan Wiggenhorn, and Yezen H. Kannan
Submissions from 2017
The Causal Effect of Family Control on Corporate Disclosures., Ronald C. Anderson, David M. Reeb, and Shuai Wang
Policy Implications of a Proposed Framework to Improve the Accessibility and Effectiveness of Internships in Accounting, John Capka and Craig L. Foltin
State and Local Government Pensions at the Crossroads, Craig L. Foltin, Dale L. Flesher, Gary J. Previts, and Mary S. Stone
Meeting Earnings Benchmarks via Real Activities Manipulation: Debt Market Effects, Timothy P. Hinkel and Benjamin Hoffman
Audit fee discounting in the post-SOX environment, Benjamin Hoffman and Albert L. Nagy
Avoiding China's capital market: Evidence from Hong Kong-listed P-Chips and Red-Chips, Weishi Jia, Grace Powell, and Jingram Zhao
Does the Market Punish the Many for the Sins of the Few? The Contagion Effect of Accounting Restatements for Foreign Firms Listed in the United States, Weishi Jia and Jingran Zhao
Recognizing a Parent and Subsidiary Gain or Loss in Indirect Intercompany Bond Transactions, Paul Lee, Rahmet Tavallali, and Stephanie Lee
Global Virtual Teams For Accounting Millennials, Heidi H. Meier, Deborah D. Smith, and Tracy H. Porter
The Use of Big Data in Auditing and Barriers to Adoption, Laura K. Rickett
Auditors’ Assessment of the Capital Market Liability of Foreignness, Deborah D. Smith, Kimberly C. Gleason, Joan Wiggenhorn, and Yezen H. Kannan
Signaling Versus Free Cash Flow Theory: What Does Earnings Management Reveal About Dividend Initiation?, Deborah Smith and Anita K. Pennathur
Submissions from 2016
SOX 404(b) exemption effects on auditor changes, Benjamin Hoffman and Albert L. Nagy
Should U.S. and Global Regulators Take a Bigger Tax Bite Out of Technology Companies? A Case on Apple's International Tax Minimization and Reporting Strategies, Mark A. Holtzblatt, John T. Geekie, and Norbert Tschakert
IPO Firms' Voluntary Compliance With SOX 404 As Evidence On The Value Relevance Of Internal Control Quality, Qianyun Huang, Kimberly Gleason, Leonard Rosenthal, and Deborah Smith
Achieving Globalization Of AACSB Accounting Programs With Faculty-Led Study Abroad Education, Heidi Meier and Deborah Smith
Accounting Teams: Are Peer Evaluations Too Generous?, Laura K. Rickett and Deborah Smith
Submissions from 2015
Business Analytics: Transforming The Role Of Management Accountants, Kristine Brands and Mark A. Holtzblatt
Tax Havens: Methods And Tactics For Corporate profit Shifting, Mark A. Holtzblatt, Eva K. Jermakowciz, and Barry J. Epstein
The Importance Of The Foreign Corrupt Practices Act (FCPA) For Accounting Education, Mark A. Holtzblatt, Belverd Needles, Norbert Tschakert, and Marcus Wong
Sustainability Reporting: An Accountant's Perspective, Walter B. Moore and Peter J. Poznanski
Student Perceptions Of Auditor Responses To Evidence Of Suspicious Activities: An Experimental Assessment, David S. Murphy and Scott A. Yetmar
Submissions from 2014
Form 8332's Requirements For Nuncustodial Parents, John T. Geekie
Legal and Tax Considerations In Choosing The Form of Business Under U.S. Laws, John T. Geekie and Bruce W. McClain
Baker Hughes: Greasing the Wheels in Kazakhstan (FCPA Violations and Implementation of a Corporate Ethics and Anti-Corruption Compliance Program, Mark Holtzblatt and Norbert Tschakert
Occupational Fraud, Part I: Detecting Fraud In Your Firm, Richard Molina
Occupational Fraud, Part II: Preventing Fraud In Your Firm, Richard Molina
Pro Athlete Tax Sparks Constitutional Soul Searching, Richard Molina
The Stock Market Impact of Government Interventions on Financial Services Industry Groups: Evidence from the 2007-2009 Crisis, Deborah Smith
Submissions from 2013
Be Aware Of Potential Pitfalls From Relying On Client-Supplied Information, Paul J. Lee
Tax Preparer penalties For Relying On Incorrect Client Information, Paul J. Lee
An Old Accounting Standard Needs To Tie Into A New Tax Policy, Richard Molina
Role Stress And Tax Practitioners, Scott A. Yetmar
The Asymmetric Impacts of Good and Bad News on Opinion Divergence: Evidence from Revisions to the S&P 500 Index, Jin Yu and Haigang Zhou
Submissions from 2012
Five Things You Should Know About Integrating IFRS In Your Beginning Accounting Class, Mark A. Holtzblatt and Norbert Tschakert
Teaching IFRS With Online Videos and Webcasts: Resources, Analysis, and Guidance, Mark A. Holtzblatt, Norbert Tschakert, and Husam Abu-Khadra
Don't Let Burden of Proof Shift To The Taxpayer, Paul J. Lee
A Consideration Of The Relative Effectiveness Of Key Energy And Conservation Related Tax Incentives Under U.S. Tax Law, Bruce W. McClain and Melissa Collins
Tax Practitioners And Ordering Effects Of Information In An Ethical Decision, Scott A. Yetmar, Peter J. Poznanski, and Elizabeth Koran
Submissions from 2011
The Perceived Effectiveness of the Officer Certification Requirement under Sarbanes-Oxley, T. J. Engebretson and Heidi H. Meier
Experiential Learning via an Innovative Inter-University IFRS Student Video Competition, Mark Holtzblatt
IFRS Cyber-Guest Lecturers: A Pedagogical Resource For Professors And An Inspiration For Student Online Video Projects, Mark A. Holtzblatt and Norbert Tschakert
Expanding Your Accounting Classroom with Digital Video Technology, Mark Holtzblatt and Norbert Tschakert
Comparisons Between The Cap And Trade System and Carbon Taxation: Is The USA Ready For A Carbon Tax, Paul J. Lee, Rahmat O. Tavallali, Hai Sook Kwon, and John T. Geekie
Some Thoughts For The Development Of A U.S. Tax Policy On Deferral, Richard Molina
Duration Dependence in Bull and Bear Stock Markets, Haigang Zhou and Steven E. Rigdon
Jump Risk and Cross Section of Stock Returns: Evidence from China's Stock Market, Haigang Zhou and John Qi Zhu
Submissions from 2010
Teaching IFRS With "Cyber-Guest" Lecturers: A Survey and Strategies For Implementation, Mark A. Holtzblatt and Norbert Tschakert
The Design and Implementation of an Enlivened IFRS Course, Mark Holtzblatt and Norbert Tschakert
Courses On Forensics And Fraud Examination In The Accounting Curriculum, Heidi H. Meier, Ravindra R. Kamath, and Yihong He
Personal Financial Planning Attitudes - A Study, Scott A. Yetmar and D. Murphy
Submissions from 2009
Dependancy Status For A Child of Divorced or Separated Parents, Dennis J. Gaffney, John T. Geekie, and Maureen H. Smith-Gaffney
Characteristics of Accounting Faculty in the U.S., Ravindra R. Kamath, Heidi H. Meier, and Edward G. Thomas
Submissions from 2007
An Economic Analysis of Costs Associated with Development of a Cell Salvage Program, J.R. Waters, Heidi H. Meier, and J.H. Waters
