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 2021

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Variability in Cashflows and Returns and CEO Pay, Kwadwo Asare

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Cross-listings and dividend size and stability: evidence from China, Zijian Cheng, Charles Cullinan, Zhangxin (Frank) Liu, and Junrui Zhang

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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

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Board Independence and Board Size: An Examination of Other Shareholder Constraints, Fangjun Wang, Shuolei Xu, Charles Cullinan, and Junqin Sun

Manuscripts from 2020

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The Impact of Life Cycle Stage on Firm Acquisitions, Daniel A. Ames, Joshua Coyne, and Kevin Kim

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Differential Informativeness of Accrual Measures to Analysts’ Forecast Accuracy, Kwadwo Asare, Lookman Buky Folami, and Elena Precourt

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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

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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

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Corporate Tax Avoidance: A Literature Review and Research Agenda, Fangjun Wang, Shuolei Xu, Junqin Sun, and Charles Cullinan

Manuscripts from 2019

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Earnings Persistence and Levels of the Accrual Ratio and Discretionary Accruals, Kwadwo Asare

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Informativeness of Earnings to Returns Conditional on the Relative Levels of the Accrual Ratio and Discretionary Accruals, Kwadwo Asare

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How Does Variability in Cash Flows and Returns Influence How Top Executives Are Paid?, Kwadwo N. Asare

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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

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Modeling Market Reactions to Auditor Changes Using Variable Selection Algorithms: A Meta-Analysis, Richard HOLOWCZAK, David A. Louton, Hakan Saraoglu, and Charles Cullinan

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The Tax Cuts and Jobs Act Gives Cost Segregation Studies New Life, Michael F. Lynch, Nicholas C. Lynch, and David B. Casten

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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

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Using Ten Teaching Modules and Recently Publicized Data-Breach Cases to Integrate Cybersecurity into Upper-Level Accounting Courses, Saeed J. Roohani and Xiaochuan Zheng

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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

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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

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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

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Are CSR activities associated with shareholder voting in director elections and say-on-pay votes?, Charles Cullinan, Lois S. Mahoney, and Pamela B. Roush

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Accounting outsourcing and audit lag, Charles Cullinan and xiaochuan zheng

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Analyst Ratings for Firms Filing and Reorganizing Under Chapter 11, Elena Precourt and Henry Oppenheimer

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SINO-FOREST CORPORATION: THE CASE OF THE STANDING TIMBER, Gail B. Wright and Charles Cullinan

Manuscripts from 2016

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Size Variables in Audit Fee Models: An Examination of the Effects of Alternative Mathematical Transformations, Charles Cullinan, Hui Du, and Xiaochuan Zheng

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Corporate social responsibility and shareholder support for corporate governance changes, Charles Cullinan, Lois S. Mahoney, and Pamela Roush

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Loan guarantees and the cost of debt: evidence from China, Bin Liu, Charles Cullinan, Junrui Zhang, and Fangjung Wang

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Acquisitions of Bankrupt and Distressed Firms, Elena Precourt and Henry Oppenheimer

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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

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What Do Institutional Investors Know and Act on Before Almost Everyone Else: Evidence from Corporate Bankruptcies, Elena Precourt and Henry Oppenheimer

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A Cash Flow Approach to Analyzing Long-term Liabilities: A Pedagogical Exercise, Jack W. 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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Does minority ownership concentration influence the relationship between board independence and tunneling?, Charles Cullinan, Fangjun Wang, Peng Wang, and Xi Yu

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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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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

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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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CEO/Chair Duality in the Sarbanes–Oxley Era: Board Independence Versus Unity of Command, Charles Cullinan, Pamela Barton Roush, 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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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

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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

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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

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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 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

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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