Manuscripts from 2017
Analyst Ratings for Firms Filing and Reorganizing Under Chapter 11, Elena Precourt and Henry Oppenheimer
Manuscripts from 2016
Acquisitions of Bankrupt and Distressed Firms, Elena Precourt and Henry Oppenheimer
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
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
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
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
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
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 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
The Effects of Labor on Accounting Policy Choice in Canada, Charles P. Cullinan and Dennis M. Bline
The Accountant as a Strategic Business Partner, Lookman Buky Folami
Tax Benefits of Home Ownership, Kathleen Simons and Tim Krumwiede
Manuscripts from 2002
SEC Audit Requirements and Audit Fees, Charles P. Cullinan
Defrauding the Public Interest: A Critical Examination of Reengineered Audit Processes and the Likelihood of Detecting Fraud, Charles P. Cullinan and Steve G. Sutton
A Multidisciplinary Approach To Risk Management For Accounting Firms, Lookman Buky Folami and Fred Jacobs
Manuscripts from 2001
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
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
International Trade and Accounting Policy Choice: Theory and Canadian Evidence, Charles P. Cullinan
Manuscripts from 1998
Evidence of Non-Big 6 Market Specialization and Pricing Power in a Niche Assurance Service Market, Charles P. Cullinan
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
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
Audit Pricing in the Pension Plan Audit Market, Charles P. Cullinan
Machiavellianism and Public Accountants, Janet S. Greenlee and Charles P. Cullinan
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
Distributions to Stockholders: Legal Distinctions and Accounting Implications for Classroom Discussion, Dennis M. Bline and Charles P. Cullinan
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
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
Reporting and Substantiation Requirements for Charitable Contributions, David J. Beausejour, Tim Krumwiede, and Raymond Zimmerman
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
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
A Free Ride, Michael F. Lynch
Deducting Interest Expense: The Party's Over (For Some), Michael F. Lynch
Don't Overstay Your Welcome, Michael F. Lynch
Tax Benefit Rule: A Harsh IRS Interpretation, Michael F. Lynch
How the New Tax Act Affects Real Estate, Michael F. Lynch and Larry Witner
Tax Consequences of Developers' Future Improvement Costs, Michael F. Lynch and Larry Witner
The Relationship Between Dividend Changes and Cash Flow: An Empirical Analysis, Kathleen Simons
Intertopical Sequencing of Multiple-Choice Questions: Effect on Exam Performance andTesting Time, Kathleen Simons and Marshall Geiger
Manuscripts from 1993
Alternative LIFO Method for Car Dealers, Michael F. Lynch and Larry Witner
New Tax Rules for Service Warranty Contracts, Michael F. Lynch and Larry Witner
Tax Aspects of Limited Liability Companies, Kathleen Simons and Larry Witner
Manuscripts from 1992
The Potential Effect of the Personal Holding Company Tax on Oil and Gas Corporations, David Beausejour and Joseph Matoney
Manuscripts from 1991
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
Assessing the FASB's Responsiveness to Comment Letters on Other Postretirement Benefits, Dennis M. Bline and Ted D. Skekel
FASB Proposes Relief for Sufferers of FAS 96, Dennis M. Bline and Ted D. Skekel
Railroad Regulatory Accounting in an Era of Deregulation, Charles P. Cullinan
