Manuscripts from 2021
Variability in Cashflows and Returns and CEO Pay, Kwadwo Asare
Cross-listings and dividend size and stability: evidence from China, Zijian Cheng, Charles Cullinan, Zhangxin (Frank) Liu, and Junrui Zhang
Litigation against clients and audit report lag: an examination of the role of state ownership and regional legal development in China, Hui Lui, Charles Cullinan, and Junrui Zhang
Board Independence and Board Size: An Examination of Other Shareholder Constraints, Fangjun Wang, Shuolei Xu, Charles Cullinan, and Junqin Sun
Manuscripts from 2020
The Impact of Life Cycle Stage on Firm Acquisitions, Daniel A. Ames, Joshua Coyne, and Kevin Kim
Differential Informativeness of Accrual Measures to Analysts’ Forecast Accuracy, Kwadwo Asare, Lookman Buky Folami, and Elena Precourt
Managing the Going Concern Risk in an Uncertain Environment An Analysis of Regulatory Guidance and Financial Relief for the COVID-19 Pandemic, Nicholas C. Lynch, Michael F. Lynch, and Charles Cullinan
Institutional Ownership and Value Relevance of Corporate Social Responsibility Disclosure: Empirical Evidence from China, Ramiz ur Rehman, Zahid Riaz, Charles Cullinan, Junrui Zhang, and Fanghua Wang
Corporate Tax Avoidance: A Literature Review and Research Agenda, Fangjun Wang, Shuolei Xu, Junqin Sun, and Charles Cullinan
Manuscripts from 2019
Earnings Persistence and Levels of the Accrual Ratio and Discretionary Accruals, Kwadwo Asare
Informativeness of Earnings to Returns Conditional on the Relative Levels of the Accrual Ratio and Discretionary Accruals, Kwadwo Asare
How Does Variability in Cash Flows and Returns Influence How Top Executives Are Paid?, Kwadwo N. Asare
How Informative Are Fraud and Non-Fraud Firms' Earnings?, Kwadwo Nyarko Asare
Directors & Corporate Social Responsibility: Joint Consideration of Director Gender and the Director’s Role, Charles P. Cullinan, Lois Mahoney, and Pamela B. Roush
Entrenchment v. long- term benefits: Classified boards and CSR, Charles P. Cullinan, Lois Mahoney, and Pamela B. Roush
Modeling Market Reactions to Auditor Changes Using Variable Selection Algorithms: A Meta-Analysis, Richard HOLOWCZAK, David A. Louton, Hakan Saraoglu, and Charles Cullinan
The Tax Cuts and Jobs Act Gives Cost Segregation Studies New Life, Michael F. Lynch, Nicholas C. Lynch, and David B. Casten
Investment Opportunities in Research and Development, Nicholas C. Lynch and Michael F. Lynch
The effect of the JOBS act on analyst coverage of emerging growth companies, Elena Precourt
Do Institutional Investors Trade Consistently with Sell-side Analyst Recommendations? Evidence from Corporate Bankruptcies, Elena Precourt and Henry Oppenheimer
Using Ten Teaching Modules and Recently Publicized Data-Breach Cases to Integrate Cybersecurity into Upper-Level Accounting Courses, Saeed J. Roohani and Xiaochuan Zheng
Corporate Tax Avoidance: a literature review and research agenda, Fangjun Wang, Shuolei Xu, Junquin Sun, and Charles P. Cullian
Manuscripts from 2018
Who Estimates When it's not Required? The case of Subrogation, Daniel A. Ames, Bryan S. Graden, and Jomo Sankara
Board Risk Committees: Insurer Financial Strength Ratings and Performance, Daniel A. Ames, Christopher S. Hines, and Jomo Sankara
The Effect of Active Learning Activities on Knowledge Acquisition and Knowledge Application, Dennis Bline, Maryella Gainor, and Xiaochuan Zheng
Portfolio Liquidity and Share Turnover of Closed-end Mutual Funds, Charles P. Cullinan, Xiaochuan Zheng, and Elena Precourt
Modified audit opinions and debt contracting: evidence from China, Hui Lui, Charles P. Cullinan, and Junrui Zhang
Factors affecting classroom participation and how participation leads to a better learning, Elena Precourt and Maryella Gainor
Five types of interest expense, three sets of new rules, Larry Witner and Tim Krumwiede
Election to Expense and Bonus Depreciation After 2017, Larry Witner and Richard M. Smith
Analyst following and pay-performance sensitivity: evidence from China, Bei Yang, Charles P. Cullinan, and Hui Lui
Manuscripts from 2017
Are CSR activities associated with shareholder voting in director elections and say-on-pay votes?, Charles Cullinan, Lois S. Mahoney, and Pamela B. Roush
Accounting outsourcing and audit lag, Charles Cullinan and xiaochuan zheng
Analyst Ratings for Firms Filing and Reorganizing Under Chapter 11, Elena Precourt and Henry Oppenheimer
SINO-FOREST CORPORATION: THE CASE OF THE STANDING TIMBER, Gail B. Wright and Charles Cullinan
Manuscripts from 2016
Size Variables in Audit Fee Models: An Examination of the Effects of Alternative Mathematical Transformations, Charles Cullinan, Hui Du, and Xiaochuan Zheng
Corporate social responsibility and shareholder support for corporate governance changes, Charles Cullinan, Lois S. Mahoney, and Pamela Roush
Loan guarantees and the cost of debt: evidence from China, Bin Liu, Charles Cullinan, Junrui Zhang, and Fangjung Wang
Acquisitions of Bankrupt and Distressed Firms, Elena Precourt and Henry Oppenheimer
Are Environmental Social Governance Equity Indices a Better Choice for Investors? An Asian Perspective, Ramiz Ur Rehman, Junrui Zhang, Jamshed Y. Uppal, Charles Cullinan, and Muhammad Akram Naseem
Manuscripts from 2015
What Do Institutional Investors Know and Act on Before Almost Everyone Else: Evidence from Corporate Bankruptcies, Elena Precourt and Henry Oppenheimer
A Cash Flow Approach to Analyzing Long-term Liabilities: A Pedagogical Exercise, Jack W. Trifts and Kwadwo Asare
Manuscripts from 2014
Teaching internal control through active learning, Dennis M. Bline, MaryElla Gainor, and Xiaochuan Zheng
The Impact of Job Satisfaction and Organizational Context Variables on Organizational Commitment, Lookman Buki Folami, Kwadwo Asare, Eileen Kwesiga, and Dennis M. Bline
Free Cash Flow, Growth Opportunities, And Dividends: Does Cross-Listing Of Shares Matter?, Charles P. Cullinan, Zijian Cheng, and Junrui Zhang
Sentinel Management Group: A Case Study on Attestation Standards, Charles P. Cullinan and Cassandra W. Rohland
Outsourcing Accounting Information Systems: Evidence from Closed-end Mutual Fund Families, Charles P. Cullinan and Xiaochuan Zheng
Valuation Scepticism, Liquidity Benefits and Closed-end Fund Premiums/Discounts: Evidence From Fair Value Disclosures, Charles P. Cullinan and Xiaochuan Zheng
Does minority ownership concentration influence the relationship between board independence and tunneling?, Charles Cullinan, Fangjun Wang, Peng Wang, and Xi Yu
An Evaluation of the Impact of Strategic Linkage on BSC Usage and Performance, Choongseop Lee, Lookman Buki Folami, and Yanghon Chung
The Expanding Use of Sustainability Reporting, Michael F. Lynch, Nicholas Lynch, and David Casten
Tax Consequences of Developers' Future Improvement Costs, Michael F. Lynch and Larry Witner
Manuscripts from 2013
Evaluating the Competence of a Financial Expert Witness, Lookman Buki Folami, Micheal E. Mason, and Stephen Perreault
The Auditor's Approach to Subsequent Events: Insights from the Academic Literature, Janne Chung, Charles Cullinan, Michelle Frank, James Long, Jennifer Mueller, and Dennis O'Reilly
Multiple Auditing Standards and Standard Setting: Implications for Practice and Education, Charles P. Cullinan, Christine E. Earley, and Pamela B. Roush
Proving that Personal Goodwill Exists, Michael F. Lynch and Nicholas Lynch
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
Relationship among Job Satisfaction, Task Complexity, and Organizational Context in Public Accounting, Lookman Buki Folami and Dennis M. Bline
Client Selectivity Among Mid-Sized Auditing Firms: Evidence From The Post-Sox Audit Market Realignment, Charles P. Cullinan and Hui Du
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
Ownership Structure and Accounting Conservatism in China, Charles P. Cullinan, Fangjun Wang, Peng Wang, and Junrui Zhang
Audit Opinion Improvement and the Timing of Disclosure, Charles P. Cullinan, Fangjun Wang, Bei Yang, and Junrui Zhang
CV Technologies/Cold-fX, Charles P. Cullinan and Gail B. Wright
Asset Liquidity and Mutual Fund Management Fees: Evidence from Closed-End Mutual Funds, Charles P. Cullinan and Xiaochuan Zheng
CEO/Chair Duality in the Sarbanes–Oxley Era: Board Independence Versus Unity of Command, Charles Cullinan, Pamela Barton Roush, and Xiaochuan Zheng
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
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
Has the likelihood of appointing a CEO with an accounting/finance background changed in the post-Sarbanes Oxley era?, Charles Cullinan and Pamela B. Roush
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
Corporate Governance Factors Associated with Financial Fraud, Mohammad J. Abdolmohammadi, William J. Read, and Kwadwo Asare
Is Compensating Audit Committee Members with Stock Options Associated with the Likelihood of Internal Control Weaknesses?, Charles P. Cullinan, Hui Du, and Wei Jiang
Compensation/audit committee overlap and the design of compensation systems, Charles P. Cullinan and Xiaochuan Zheng
Personal Goodwill: Three Recent Taxpayer Defeats Nevertheless Affirm Existence of a Sometimes Forgotten Asset, Michael F. Lynch, David J. Beausejour, and David B. Casten
IRS Guidance for Ponzi Scheme Losses, Michael F. Lynch and Larry Witner
Manuscripts from 2009
Managerial and Functional Influences on Perceived Environmental Uncertainty, Lookman Buki Folami and Thomas Powers
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
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
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
Is There an Association Between Director Option Compensation and the Likelihood of Misstatement?, Charles P. Cullinan, Hui Du, and Gail B. Wright
The Effects of Expectation Formation on Detecting Unexpected Non-changes in Account Balances During Analytical Procedures, Charles P. Cullinan and Susan B. Hughes
What Constitutes an Act Discreditable? An Exploratory Study, Charles P. Cullinan and Kathleen A. Simons
Navigate Through the Multitude of Rules for Capital Gains and Losses, Michael F. Lynch and Larry Witner
Manuscripts from 2007
Organization-Harm vs. Organization-Gain Ethical Issues: An Exploratory Examination of the Effects of Organizational Commitment, Charles Cullinan, Dennis Bline, Robert Farrar, and Dana Lowe
Is There a Relationship Between Management Compensation and Revenue Misstatement?, Hui Du, Charles P. Cullinan, and Gail B. Wright
Advisers Beware: The Cost of Being Sued Is Going Up, Michael F. Lynch and Nicholas C. Lynch
Attaining Capital Gains Treatment of Property Transactions: Dealer Versus Investor, Michael F. Lynch, Nicholas C. Lynch, and Frances McNair
Manuscripts from 2006
Using Lattice Models to Value Employee Stock Options Under SFAS 123(R), Lookman Buki Folami, Tarun Arora, and Kasim L. Alli
A test of the loan prohibition of the Sarbanes-Oxley Act: Are firms that grant loans to executives more likely to misstate their financial results?, Charles Cullinan, Hui Du, and Gail B. Wright
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
New IRS Ruling on Employer-Sponsored Home Buyout Programs, Michael F. Lynch and Nicholas C. Lynch
An Experiment in Reforming the Tax System, Larry Witner, Kathleen Simons, Tim Krumwiede, Andrew Duxbury, and Michael C. Plaia
Manuscripts from 2005
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
Analyzing the Impact of Cash Flows and Accruals on Stock Returns, Kathleen Simons and Joseph McCarthy
Federal Tax Reform: Time to Go Back to the Drawing Board?, Kathleen Simons and Larry Witner
Manuscripts from 2004
Enron as a Symptom of Audit Process Breakdown: Can the Sarbanes-Oxley Act Cure the Disease?, Charles P. Cullinan
Manuscripts from 2003
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
