Scholarly journal publications written by Accounting Department Faculty at Bryant University. Listings here will represent publications mostly since the year 2000. Site is under construction.

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Manuscripts from 2015

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A Cash Flow Approach to Analyzing Long-term Liabilities: A Pedagogical Exercise, Jack Trifts and Kwadwo Asare

Manuscripts from 2014

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Teaching internal control through active learning, Dennis M. Bline, MaryElla Gainor, and Xiaochuan Zheng

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The Impact of Job Satisfaction and Organizational Context Variables on Organizational Commitment, Lookman Buki Folami, Kwadwo Asare, Eileen Kwesiga, and Dennis M. Bline

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Free Cash Flow, Growth Opportunities, And Dividends: Does Cross-Listing Of Shares Matter?, Charles P. Cullinan, Zijian Cheng, and Junrui Zhang

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Sentinel Management Group: A Case Study on Attestation Standards, Charles P. Cullinan and Cassandra W. Rohland

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Outsourcing Accounting Information Systems: Evidence from Closed-end Mutual Fund Families, Charles P. Cullinan and Xiaochuan Zheng

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Valuation Scepticism, Liquidity Benefits and Closed-end Fund Premiums/Discounts: Evidence From Fair Value Disclosures, Charles P. Cullinan and Xiaochuan Zheng

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An Evaluation of the Impact of Strategic Linkage on BSC Usage and Performance, Choongseop Lee, Lookman Buki Folami, and Yanghon Chung

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The Expanding Use of Sustainability Reporting, Michael F. Lynch, Nicholas Lynch, and David Casten

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Tax Consequences of Developers' Future Improvement Costs, Michael F. Lynch and Larry Witner

Manuscripts from 2013

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Evaluating the Competence of a Financial Expert Witness, Lookman Buki Folami, Micheal E. Mason, and Stephen Perreault

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Multiple Auditing Standards and Standard Setting: Implications for Practice and Education, Charles P. Cullinan, Christine E. Earley, and Pamela B. Roush

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Proving that Personal Goodwill Exists, Michael F. Lynch and Nicholas Lynch

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Writing in the Accounting Curriculum: A Review of the Literature with Conclusions for Implementation and Future Research, Kathleen Simons and Tracey J. Riley

Manuscripts from 2012

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Relationship among Job Satisfaction, Task Complexity, and Organizational Context in Public Accounting, Lookman Buki Folami and Dennis M. Bline

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Client Selectivity Among Mid-Sized Auditing Firms: Evidence From The Post-Sox Audit Market Realignment, Charles P. Cullinan and Hui Du

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Barriers to Entry to the Big Firm Audit Market: Evidence From Market Reaction to Switches to Second Tier Audit Firms in the Post-Sox Period, Charles P. Cullinan, Hui Du, and Xiaochuan Zheng

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Ownership Structure and Accounting Conservatism in China, Charles P. Cullinan, Fangjun Wang, Peng Wang, and Junrui Zhang

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Audit Opinion Improvement and the Timing of Disclosure, Charles P. Cullinan, Fangjun Wang, Bei Yang, and Junrui Zhang

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CV Technologies/Cold-fX, Charles P. Cullinan and Gail B. Wright

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Asset Liquidity and Mutual Fund Management Fees: Evidence from Closed-End Mutual Funds, Charles P. Cullinan and Xiaochuan Zheng

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Now Is the Time: Converting a C Corporation to an S Corporation or LLC, Michael F. Lynch, David Casten, and David Beausejour

Manuscripts from 2011

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Has the Likelihood of Appointing a CEO with an Accounting/Finance Background Changed in the Post-Sarbanes Oxley Era?, Charles P. Cullinan and Pamela B. Roush

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Uncertain Tax Positions: Accounting for Income Tax--And Why it Matters to Both Individual and Business Investors, Michael F. Lynch, David Beausejour, and David B. Casten

Manuscripts from 2010

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Corporate Governance Factors Associated with Financial Fraud, Mohammad J. Abdolmohammadi, William J. Read, and Kwadwo Asare

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Is Compensating Audit Committee Members with Stock Options Associated with the Likelihood of Internal Control Weaknesses?, Charles P. Cullinan, Hui Du, and Wei Jiang

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Compensation/audit committee overlap and the design of compensation systems, Charles P. Cullinan and Xiaochuan Zheng

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Personal Goodwill: Three Recent Taxpayer Defeats Nevertheless Affirm Existence of a Sometimes Forgotten Asset, Michael F. Lynch, David J. Beausejour, and David B. Casten

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IRS Guidance for Ponzi Scheme Losses, Michael F. Lynch and Larry Witner

Manuscripts from 2009

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Managerial and Functional Influences on Perceived Environmental Uncertainty, Lookman Buki Folami and Thomas Powers

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The Impact of Cultural Environment on Entry-Level Auditor's Abilities to Perform Analytical Procedures, Susan B. Hughes, James F. Sander, Scott D. Higgs, and Charles P. Cullinan

Manuscripts from 2008

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An Analysis of the New Roth 401(k)/403(b) Plans, David Beausejour and Michael F. Lynch

What Type of Companies Choose a CEO with a Marketing Background?, Charles P. Cullinan

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Organization-Harm vs. Organization-Gain Ethical Issues: An Exploratory Examination of the Effects of Organizational Commitment, Charles P. Cullinan, Dennis M. Bline, Robert Farrar, and Dana R. Lowe

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Is There an Association Between Director Option Compensation and the Likelihood of Misstatement?, Charles P. Cullinan, Hui Du, and Gail B. Wright

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The Effects of Expectation Formation on Detecting Unexpected Non-changes in Account Balances During Analytical Procedures, Charles P. Cullinan and Susan B. Hughes

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What Constitutes an Act Discreditable? An Exploratory Study, Charles P. Cullinan and Kathleen A. Simons

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Navigate Through the Multitude of Rules for Capital Gains and Losses, Michael F. Lynch and Larry Witner

Manuscripts from 2007

Is There a Relationship Between Management Compensation and Revenue Misstatement?, Hui Du, Charles P. Cullinan, and Gail B. Wright

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Advisers Beware: The Cost of Being Sued Is Going Up, Michael F. Lynch and Nicholas C. Lynch

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Attaining Capital Gains Treatment of Property Transactions: Dealer Versus Investor, Michael F. Lynch, Nicholas C. Lynch, and Frances McNair

Manuscripts from 2006

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Using Lattice Models to Value Employee Stock Options Under SFAS 123(R), Lookman Buki Folami, Tarun Arora, and Kasim L. Alli

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A Test of the Loans Prohibition of the Sarbanes-Oxley Act: Are Firms That Grant Loans To Executives More Likely To Misstate Their Financial Results?, Charles P. Cullinan, Hui Du, and Gail B. Wright

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New IRS Ruling on Employer-Sponsored Home Buyout Programs, Michael F. Lynch and Nicholas C. Lynch

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An Experiment in Reforming the Tax System, Larry Witner, Kathleen Simons, Tim Krumwiede, Andrew Duxbury, and Michael C. Plaia

Manuscripts from 2005

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An Analysis of Mutual Fund Custodial Fees, Charles P. Cullinan and Dennis M. Bline

Exchanges of Mixed-Used Properties, Michael F. Lynch

The Vacation Home: Business or Pleasure?, Michael F. Lynch and Nicholas C. Lynch

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Analyzing the Impact of Cash Flows and Accruals on Stock Returns, Kathleen Simons and Joseph McCarthy

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Federal Tax Reform: Time to Go Back to the Drawing Board?, Kathleen Simons and Larry Witner

Manuscripts from 2004

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Enron as a Symptom of Audit Process Breakdown: Can the Sarbanes-Oxley Act Cure the Disease?, Charles P. Cullinan

Manuscripts from 2003

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Measurement Data on Commonly Used Scales to Measure Oral Communication and Writing Apprehensions, Dennis M. Bline, Dana Lowe, Wilda Mei, and Hossein Nouri

Competing Size Theories and Audit Lag: Evidence from Mutual Fund Audits, Charles P. Cullinan

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The Effects of Labor on Accounting Policy Choice in Canada, Charles P. Cullinan and Dennis M. Bline

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The Accountant as a Strategic Business Partner, Lookman Buky Folami

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Tax Benefits of Home Ownership, Kathleen Simons and Tim Krumwiede

Manuscripts from 2002

SEC Audit Requirements and Audit Fees, Charles P. Cullinan

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Defrauding the Public Interest: A Critical Examination of Reengineered Audit Processes and the Likelihood of Detecting Fraud, Charles P. Cullinan and Steve G. Sutton

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A Multidisciplinary Approach To Risk Management For Accounting Firms, Lookman Buky Folami and Fred Jacobs

Manuscripts from 2001

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A Research Note of the Dimensionality of Daly and Miller's (1975) Writing Apprehension Scale, Dennis M. Bline, Dana Lowe, and Wilda Meixner

Accessing a Company's Strategic and Operational Information, Charles P. Cullinan

New Guidelines for Like-Kind Exchanges, Michael F. Lynch and Marcel G. Hebert

Sham Transactions, Larry Witner

Manuscripts from 1999

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The Value Relevance of Financial Statement Recognition versus Disclosure: Evidence from SFAS No. 106, Lookman Buki Folami, Paquita Davis-Friday, H. Fred Mittelstaedt, and Chap-Shin Liu

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International Trade and Accounting Policy Choice: Theory and Canadian Evidence, Charles P. Cullinan

Manuscripts from 1998

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Evidence of Non-Big 6 Market Specialization and Pricing Power in a Niche Assurance Service Market, Charles P. Cullinan

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Reply to Discussant's Comments on "Evidence of Non-Big 6 Market Specialization and Pricing Power in a Niche Assurance Service Market", Charles P. Cullinan

Manuscripts from 1997

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Using Structural Equation Modeling to Investigate the Causal Ordering of Job Satisfaction and Organizational Commitment Among Staff Accountants, Dennis M. Bline and Peter J. Poznanski

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Audit Pricing in the Pension Plan Audit Market, Charles P. Cullinan

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Machiavellianism and Public Accountants, Janet S. Greenlee and Charles P. Cullinan

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The Relationship Between an Individual's Values and Perceptions of Moral Intensity, Gail B. Wright, Charles P. Cullinan, and Dennis M. Bline

Manuscripts from 1995

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Distributions to Stockholders: Legal Distinctions and Accounting Implications for Classroom Discussion, Dennis M. Bline and Charles P. Cullinan

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Does Passing the CPA Exam on the First Try Affect Future Success in Public Accounting?, Charles P. Cullinan and Janet S. Greenlee

Machiavellianism Among Business School Students, Charles P. Cullinan, Janet S. Greenlee, and David Morand

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A Profile of Communication Apprehension in Accounting Majors: Implications for Teaching and Curriculum Revision, Kathleen Simons, Mark Higgins, and Dana Lowe

Tax Consequences of Launching a Real Estate Venture, Larry Witner and Eugene Amelio

Manuscripts from 1994

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Reporting and Substantiation Requirements for Charitable Contributions, David J. Beausejour, Tim Krumwiede, and Raymond Zimmerman

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The Four FASB Consolidation Concepts: How Would Each Affect Financial Statements?, Dennis M. Bline, Diane Pincince, Linda Kosewski, and David Marchick

Motivating Factors for Accounting Policy Choice: The Case of Accounting for the Investment Tax Credit in Canada, Charles P. Cullinan

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Accounting Information and Collective Bargaining: A Literature Review and Research Framework, Charles P. Cullinan, Myrtle W. Clark, and James A. Knoblett

Unionization and Accounting Policy Choices: An Empirical Examination, Charles P. Cullinan and James A. Knoblett

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A Free Ride, Michael F. Lynch

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Deducting Interest Expense: The Party's Over (For Some), Michael F. Lynch

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Don't Overstay Your Welcome, Michael F. Lynch

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Tax Benefit Rule: A Harsh IRS Interpretation, Michael F. Lynch

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How the New Tax Act Affects Real Estate, Michael F. Lynch and Larry Witner

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Tax Consequences of Developers' Future Improvement Costs, Michael F. Lynch and Larry Witner

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The Relationship Between Dividend Changes and Cash Flow: An Empirical Analysis, Kathleen Simons

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Intertopical Sequencing of Multiple-Choice Questions: Effect on Exam Performance andTesting Time, Kathleen Simons and Marshall Geiger

Manuscripts from 1993

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Alternative LIFO Method for Car Dealers, Michael F. Lynch and Larry Witner

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New Tax Rules for Service Warranty Contracts, Michael F. Lynch and Larry Witner

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Tax Aspects of Limited Liability Companies, Kathleen Simons and Larry Witner

Manuscripts from 1992

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The Potential Effect of the Personal Holding Company Tax on Oil and Gas Corporations, David Beausejour and Joseph Matoney

Manuscripts from 1991

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The Measurement of Organizational and Professional Commitment: An Examination of the Psychometric Properties of Two Commonly Used Instruments, Dennis M. Bline, Wilda F. Meixner, and Dennis Duchon

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Assessing the FASB's Responsiveness to Comment Letters on Other Postretirement Benefits, Dennis M. Bline and Ted D. Skekel

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FASB Proposes Relief for Sufferers of FAS 96, Dennis M. Bline and Ted D. Skekel

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Railroad Regulatory Accounting in an Era of Deregulation, Charles P. Cullinan

Manuscripts from 1990

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Planning to Avoid the Accumulated Earnings Tax: Some Advice for Oil and Gas Corporations, David Beausejour and Joseph Matoney

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Managing Foreign Currency Exchange Risk, Dennis M. Bline and Scott R. Flicker

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Interpreting the FAS 87 Minimum Liability Adjustment, Dennis M. Bline and Ted D. Skekel