Research Publications
Recent faculty publications are listed below.
A complete listing for 2007- 2009 is available in pdf format at list of publications 2007-2009.
A complete listing for 2003- 2006 is available in pdf format at list of publications 2003-2006.
A complete listing for 1997-2002 is located in pdf format at list of publications 1997-2002.
THOMAS L. ALBRIGHT
Journal Articles
ALBRIGHT, T. L., Johnson, D., Davis, S.. Examining the Relationship between Employee Attitudes and Organizational Performance. Journal of Managerial Issues.
Other Publications and Research
ALBRIGHT, T. L.. Tri-Cities Community Bank. IMA Educational Case Journal.
ALBRIGHT, T. L. (2008). Forest Hill Paper Company (2nd ed., vol. 1). IMA Educational Case Journal.
ALBRIGHT, T. L. (2008). Mercedes Benz All Activity Vehicle (1st ed., vol. 1). IMA Educational Case Journal.
FRANK T. DEZOORT
Journal Articles
DeZoort, F. T., Stanley, J. (2009). The Association Between Insider Trading Surrounding Going Concern Audit Opinions and Future Bankruptcy. Managerial Auditing Journal, 23(3).
DeZoort, F. T., Holt, T. (2009). The Effects of Internal Audit Report Disclosure on Investor Confidence and Investment Decisions. International Journal of Auditing(March).
DeZoort, F. T., Holt, T., BARSTOW, L. (2008). Governance Transparency and the Need for an Internal Auditor Report. Accounting Horizons(December).
DeZoort, F. T., Taylor, M., Ratcliffe, T. (2008). Refocusing on Reliability: New Thinking for Compilations and Reviews. Journal of Accountancy, n/a(n/a).
DeZoort, F. T., Houston, R., Hermanson, D. (2008). Audit Committee Support for Proposed Audit Adjustments: Pre-SOX versus Post-SOX Judgments. Auditing: A Journal of Practice & Theory, 27(1).
DeZoort, F. T., Archambeault, D., Hermanson, H. (2008). Audit Committee Incentive Compensation and Accounting Restatements. Contemporary Accounting Research, 25(4).
Books, Monographs, and Chapters of Books
DeZoort, F. T. (2009). An Empirical Test of the Reliability Framework: Evidence from Banking Professionals. AICPA.
DeZoort, F. T. (2009). An Evaluation of Internal Auditor Responsbility for Fraud Detection. The Institute of Internal Auditors.
Other Publications and Research
DeZoort, F. T., Archambeault, D., Holt, T. (2008). The Need for an Internal Auditor Report to External Stakeholders to External Stakeholders to Improve Governance Transparency (4th ed., vol. 22). Accounting Horizons.
MICHAEL T. DUGAN
Journal Articles
DUGAN, M. T., Fritsche, S.. Evaluating Models of the Relationship Between Accounting Profitability Measures and Internal Rate of Return. Journal of Applied Business Research.
DUGAN, M. T., Fritsche, s. (2008). Unobservable Parameters and Conditional Estimates of Internal Rate of Return. Allied Accounting and Finance Journal, Vol. 12(No.3).
RICHARD C. HATFIELD
Journal Articles
Hatfield, R. C., Agoglia, C., Brazel, J. (2009). The effect of audit review format on quality of workpaper documentation and reviewer judgments. Auditing: A Journal of Practice and Theory, 28(forthcoming).
Hatfield, R. C., Agoglia, C., Sanchez, M. (2008). Client characteristics and the negotiation tactics of auditors: Implications for Financial Reporting. Journal of Accounting Research, 46(5).
Hatfield, R. C., Jackson, S., Kahl, J. (2008). An investigation of the relation between tax professionals, tax refunds and fees. Behavioral Research in Accounting, 20(2).
RICHARD W. HOUSTON
Journal Articles
HOUSTON, R. W., Hermanson, D., Dezoort, T. (2008). Audit committee member support for proposed audit adjustments: Pre-SOX versus Post-SOX judgments. Auditing: A Journal of Practice and Theory, 27(1).
ROBERT C. KEE
Journal Articles
KEE, R. C. (2008). The Sufficiency of Product and Variable Costs for Production-Related Decisions When Economies of Scope are Present. International Journal of Production Economics, 114(2).
JOHN O. MASON JR
Books, Monographs, and Chapters of Books
MASON JR, J. O. (2008). Using Microsoft Excel 2007 in Business. Great River Technologies.
LINDA M. PARSONS
Journal Articles
PARSONS, L. M., Trussel, J. (2009). Fundamental Analysis of Not-for-Profit Financial Statements. Research in Governmental and Nonprofit Accounting, 12(forthcoming).
PARSONS, L. M., Keating, E., Roberts, A. (2008). Misreporting Fundraising: How Do Nonprofit Organizations Account for Telemarketing Campaigns?. The Accounting Review, 83(2).
PARSONS, L. M., Krishnan, G. (2008). Getting to the Bottom Line: An Exploration of Gender and Earnings Quality. Journal of Business Ethics, 78(1-2).
PARSONS, L. M., Goles, T., Jayatilaka, B., George, B., Chambers, V., Taylor, D., Brune, R. (2008). Softlifting: Exploring Determinants of Attitude. Journal of Business Ethics, 77(4).
PARSONS, L. M., Trussel, J. (2008). Financial Reporting Factors Affecting Donations to Charitable Organizations. Advances in Accounting, 23.
AUSTIN REITENGA
Journal Articles
Reitenga, A., Collins, D., Sanchez, J.. The Impact of Accounting Restatements on CFO Turnover and Bonus Compensation: Does Securities Litigation Matter? Forthcoming in Advances in Accounting.
Reitenga, A., Baker, T., Collins, D.. Incentives and Opportunities to Manage Earnings around Option Grants. Forthcoming in Contemporary Accounting Research.
Reitenga, A., Collins, D., Masli, A., Sanchez, J.. Earnings Restatements, the Sarbanes-Oxley Act and the Disciplining of Chief Executive Officers. Forthcoming in the Journal of Accounting, Auditing and Finance.
Reitenga, A., Collins, D., Gamble, G., Hsu, K. (2008). Financial Health and Environmental Disclosure Policy. Oil, Gas & Energy Quarterly, 57(1).
Reitenga, A., Jackson, S., Lopez, T. (2008). Accounting Fundamentals and CEO Bonus Compensation. Journal of Accounting and Public Policy, 27(5).
Reitenga, A., Balsam, S., Yin, J. (2008). Option Acceleration in Response to SFAS No. 123(R). Accounting Horizons, 22(1).
WALTER A. ROBBINS
Journal Articles
ROBBINS, W. A. (2009). GASB No. 53: New Standards for Derivative and Hedging Activities in the Public Sector. The CPA Journal, LXXIX/no. 4(April 2009).
ROBBINS, W. A., TAYLOR, G. K. (2008). “SSVS No. 1: New Standards for CPAs Providing Valuation Services,”. The CPA Journal, LXXVIII(6).
EDWARD J. SCHNEE
Journal Articles
SCHNEE, E. J. (2009). Partner-Level Defense Rule Held Valid. Journal of Accountancy (p. 67).
SCHNEE, E. J. (2009). Two Out of Three Not Good Enough. Journal of Accountancy (p. 80).
SCHNEE, E. J. (2009). Partners' Agreement Subject to At-Risk Rules. Journal of Accountancy (p. 70).
SCHNEE, E. J., Seago, G. (2009). Corporate Theft Fraudulent Financial Statements and Ordinary Investment Losses. Journal of Taxation of Investments (pp. 49-61).
SCHNEE, E. J. (2009). VEBA's Excess Set Aside is UBI. Journal of Accountancy (pp. 66-67).
SCHNEE, E. J. (2008). Twin Outcomes from Cap Gemini Deal. Journal of Accountancy (p. 92).
SCHNEE, E. J., Seago, E. (2008). Banks, Affiliated Groups, Tax Exempt Income, and Interest Deductions: Lessons from the Tax Court. Journal of Taxation (pp. 118-122), 108(2).
SCHNEE, E. J. (2008). Deciphering the Code. Tax Matters, Journal of Accountancy (pp. 74-75), 205(2).
SCHNEE, E. J. (2008). Environmental Cleanup Price-Fixing Settlement Not Claim of Right. Tax Matters, Journal of Accountancy (p. 69), 205(3).
SCHNEE, E. J., Seago, E. (2008). Losses Lost in Consolidation. Tax Notes (pp. 391-395).
SCHNEE, E. J., Seago, E. (2008). New Developments Prompt a New Look at Section 118 Contribution to Capital. Journal of Taxation (pp. 24-32), 108(1).
SCHNEE, E. J. (2008). Pension is not Alimony. Tax Matters, Journal of Accountancy (pp. 72-73), 205(1).
SCHNEE, E. J., Seago, E. (2008). Sections 265(a)(2) and 246A have Similar Ojectives but the Overlap is not Perfect and IRS Initiatives May Raise Additional Issues. Journal of Taxation of Investments (pp. 61-75).
SCHNEE, E. J. (2008). Economic Substance Redux. Journal of Accountancy (p. 95).
SCHNEE, E. J., Seago, G. (2008). Section 336(e) Proposed Regulations Explain Old Law and Make New Law. Journal of Taxation (pp. 279-289).
SCHNEE, E. J. (2008). All That Glitters in not Deductible. Journal of Accountancy (p. 90).
SCHNEE, E. J., Seago, G. (2008). A More Tax Efficient System for Purchasing and Selling a Subsidiary. Tax Notes (pp. 1059-1068).
SCHNEE, E. J. (2008). Full Charge on Alternators. Journal of Accountancy (p. 89).
SCHNEE, E. J. (2008). LILO Comes Up One Leg Short. Journal of Accountancy (p. 84).
SCHNEE, E. J., Seago, G. (2008). Limiting Section 1341: Appearance, Subsequent Events, and Restoration. Corporate Taxation (pp 13-24).
SCHNEE, E. J. (2008). Levels of Certainty. Journal of Accountancy (pp. 86-87).
SCHNEE, E. J. (2008). Gifts and Estates, Tax Free Reorganization. Journal of Accountancy (p. 95).
Books, Monographs, and Chapters of Books
SCHNEE, E. J. (2008). Chapters 18, 19, and 20 in Federal Taxation. Dame Publishing.
GARY K. TAYLOR
Journal Articles
TAYLOR, G. K., DeZoort, T., Stanley, J.. The Information Contained in Insider Trading Surrounding Going Concern Audit Opinions. Managerial Auditing Journal, forthcoming (forthcoming).
TAYLOR, G. K., ROBBINS, W. A. (2008). SSVS No. 1: New Standards for CPAs Providing Valuation Services. CPA Journal, LXXVIII(6).
TAYLOR, G. K., DUGAN, M. T., XU, R. (2008). Review of Real Earnings Management. Journal of Accounting LIterature, 26(N/A).
Books, Monographs, and Chapters of Books
TAYLOR, G. K., Gup, B. (2009). Residual Income and Stock Valuation Techniques: Does It Matter Which One You Use?. The Valuation Handbook: Valuation Techniques from Today's Top Practitioners/John Wiley & Sons.
Other Publications and Research
Under Review Working Papers
TAYLOR, G. K., Xu, R. (2008). Consequences of Real Earnings Management on Subsequent Operating Performance (n/a, vol. under review round 1). Applied Financial Economics.