Research
Recent faculty publications are listed below. 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.
Lam, M., Albright, T., Managerial Accounting and Continuous Improvement Initiatives: A Retrospective and Framework (forthcoming). The Journal of Managerial Issues.
Davis, S. , Albright, T., (2004). An Investigation of the Effect of Balanced Scorecard Implementation on Financial Performance. Management Accounting Research, 15(2).
Brewer, P., Albright, T., Davis, S. (2004). Implementing a Successful Balanced Scorecard Program. Journal of Cost Management.
Brewer, P., Albright, T., Davis, S. (2004). Security Regional Bank: Implementing the Balanced Scorecard Using the Business Modeling Approach. Journal of Corporate Accounting and Finance, 15(5).
Roberts, M., Albright, T., Hibbets, A. (2004). Debiasing Balanced Scorecard Evaluations. BRIA, 16.
Lavine, M., Baldwin, A., Martin, C.. Liberty Bell Hospital: A Case Study in Employee Information Systems Fraud. Journal of Business Case Studies, Forthcoming.
Seibdrat, H. Baldwin, A., (2005). Financial Organizations: Object Orientation, Workflow and the Internet. Artificial Intelligence in Accounting and Auditing, 6(1).
Davis, S., DeZoort, T., Kopp, L.. The Effect of Obedience Pressure and Organizational Structure on Management Accountants' Budget Decisions. Behavioral Research in Accounting.
Stanley, J., DeZoort, T., Fair Presentation vs. Conformity with GAAP:A Framework for Interpretation and Opportunities for Forensic Accountants. Journal of Forensic Accounting
Hadden, L., DeZoort, T., Hermanson, D. (2003). Audit Committees' Oversight of Information Technology Risk. Review of Business Information Systems(Fall 2003)
Hadden, L., DeZoort, T., Hermanson, D. (2003). IT Risk Oversight: The Role of the Audit Committee, Internal Auditor, and External Auditor. Internal Auditing(November/December 2003).
Hermanson, D., DeZoort, T., Houston, R. (2003). Audit Committee Member Support for Proposed Audit Adjustments: A Source Credibility Perspective. Auditing: A Journal of Practice & Theory.
Heier, J., Dugan, M., Sayers, D. (2005). A Century of Debate for Internal Controls and their Assessment: A Study of Reactive Evolution. Accounting History.
Forsyth, T., Dugan, M., Widmer, P. (2005). Accounting Standards Setting: Inconsistencies in Exissting GAAP. The CPA Journal.
Grice, S., Dugan, M., (2003). Reestimations of the Zmijewski and Ohlson Bankruptcy Prediction Models. Advances in Accounting.
Griffin, H., Dugan M., (2003). The Relationship Between Exogenous Factors and Systematic Risk. Journal of Financial Research.
Agoglia, C., Hatfield, R., Sanchez, M.. The role of auditor strategy in auditor-client negotiations over proposed financial statement adjustments. The Accounting Review.
Bobek, D., Hatfield, R., Wentzel, K.. an investigation of why taxpayers prefer refunds: a theory of planned behavior approach. Journal of the American Taxation Association.
Jackson, S., Hatfield, R., (2005). A note on the relation between frames, perceptions, and taxpayer behavior. Contemporary Accounting Reseach, 22(1).
Agoglia, C., Hatfield, R., Brazel, J. (2004). Electronic vs. face-to-face review: the effects of alternative forms of review on audit preparer performance and accountability perceptions. The Accounting Review, 79(4).
Bobek, D., Hatfield, R., (2004). Determinants of tax professionals' aggressiveness and fees. Advances in Accounting Behavioral Research, 7.
Bobek, D., Hatfield, R., Kramer, S. (2004). Professional liability suits against tax accountants: some emprical evidence regarding case merit. Advances in Taxation, 16.
Bobek, D., Hatfield, R., (2003). An investigation of the theory of planned behavior and the role of moral obligation in taxpayer compliance decisions. Behavioral Research in Accounting, 15.
Pratt, J., Houston, R., Peters, M. (2005). Non-Litigation Risk and Pricing Audit Services. Auditing: A Journal of Practice and Theory(May 2005).
DeZoort, T., Houston, R., Hermanson, D. (2003). Audit Committee Member Support for Proposed Audit Adjustments: A Source Credibility Perspective. Auditing: A Journal of Practice and Theory.
DeZoort, T., Houston, R., Hermanson, D. (2003). Audit Committee Support for Auditors: The Effects of Materiality Justification and Accounting Precision. Journal of Accounting and Public Policy.
Ingram, R., Lunsford, D. (2003). Developing an E-Commerce System Using Active Server Pages. Journal of Information Systems, Spring 2003.
Robbins, W., Kee, R., Cost Management in the Public Sector: A Case for Functional Cost Analysis. Journal of Government Financial Management, 53.
Robbins, W., Kee, R., Public Sector Outsourcing: A Modified Decision Model. Journal of Government Financial Management, 52.
Matherly, M., Kee, R., Decision Control of Products Developed Using Target Costing. Advances in Management Accounting, 15.
Kee, R., Cost-Volume-Profit Analysis Incorporating the Cost of Capital. Journal of Managerial Issues.
Michele Matherly, Kee, R., (2006). Target Costing Using Economic Value. Advances in Managerial Accounting, 15.
Kee, R., (2004). Evaluating Product Mix and Capital Budgeting Decisions with an Activity-Based Costing System. Advances in Managerial Accounting, 13.
Kee, R., (2004). Evaluating the Economics of Short-and Long-Run Production-Related Decisions. Journal of Managerial Issues, 13.
Schnee, E. McKinney, L., (2004). Independent Contractor Compensation Deferral Can Delay Deduction. Practical Tax Strategies(June/July).
Lunsford, D. Robbins, W., (2005). Cyber-Criminals and Data Sanitization:A Role for Forensic Accountants. The Forensic Examiner.
Kee, R. Robbins, W., (2004). Cost Management in the Public Sector:A Case for Functional Cost Analysis. Journal of Government Financial Management.
Lunsford, D., Robbins, W., Bizarro, P. (2004). Protecting Information Privacy When Retiring Old Computers: Advice for the Unsuspecting. The CPA Journal.
Kee, R. Robbins, W., (2003). Public Sector Outsourcing:A Modified Decision Model. Journal of Governmental Financial Management.
Schnee, E., Section 1341 Clarified. Journal of Accountancy.
Schnee, E., Firm and Fixed Plan Rule Reaffirmed. Journal of Accountancy.
Schnee, E., Partnership Terminations. Journal of Accountancy.
Schnee, E., Court Review of IRS Abuse of Discretion. Journal of Accountancy.
Schnee, E., Appeals Court Confirms Treatment of Assumed Liabilities. Journal of Accountancy.
Schnee, E., Collecting Attorney Fees from IRS. Journal of Accountancy.
Seage, W., Schnee, E., The Tax Court Salvages a Foreign Corporation's Deductions in Swallows Holdings. Journal of Corporate Taxation.
Schnee, E., (2006). Restrictions on the Right of Offset. Journal of Accountancy(p. 81).
Schnee, E., (2006). Advances to S Corporations. Journal of Accountancy, Tax Matters(p. 77).
Schnee, E., (2006). The Tax Court Salvages a Foreign Corporation's Deductions inSwallows Holdings with W. Eugene Seago. Corporate Taxation, pp. 20-29(May/June 2006).
Schnee, E., (2006). Defining and Taxing Capital Assets: Review and Update. Journal of Taxation of Investments.
Schnee, E., (2006). Offers in Compromise. Journal of Accountancy
Schnee, E., (2006). Can Trusts Deduct Adviser Fees?. Journal of Accountancy, Tax Matters(pp. 75 & 77).
Schnee, E., Seago, W. (2005). Beware of Multi-Tax Bite on Gain from Sale of Subsidiary. Practical Tax Strategies(pp. 352-363).
Schnee, E., (2005). Creative Capital Gains. Journal of Accountancy, Tax Matters(p. 85).
Schnee, E., (2005). Redeeming Closely Held Stock. Journal of Accountancy(pp. 90 & 92).
Schnee, E., (2005). Contingent Attorney Fees. Journal of Accountancy(pp. 108-109).
Schnee, E., (2005). Exiting a Partnership. Journal of Accountancy(pp. 105-106).
Chandra, U., Stone, M., Ettredge, M. (2006). Enron-Era Disclosure of Off-Balance Sheet Entities. Accounting Horizons.
Ettredge, M., Stone, M., Kwon, S., Smith, D. (2006). The Effect of SFAS No. 131 on the Cross-Segment Variability of Profits Reported by Multiple Segment Firms. Review of Accounting Studies, 11(1).
Krishnan, J., Stone, M., Zhang, Y. (2005). Auditor Litigation Risk and Corporate Disclosure of Quarterly Review Reports:A Discussion. Auditing:A Journal of Practice & Theory, 24.
Botosan, C., Stone, M., Koonce, L., Ryan, S., Wahlen, J. (2005). Accounting for Liabilities:Conceptual Issues, Standard Setting, and Evidence from Academic Research. Accounting Horizons, 19(3).
Copley, P., Stone, M., Chaney, B. (2003). The Effect of Fiscal Stress and Balanced Budget Requirements on the Funding and Measurement of State Pension Obligations. Journal of Accounting and Public Policy, 21(Nos 4-5).