Department of Accountancy & Taxation

Publications

 
 
 
 
Chen, N. X., P. Chiu, and T. Shevlin (2018). Do analysts matter for corporate tax planning? Evidence from a natural experiment. Contemporary Accounting Research, 35/2, 794-829.
Crawford, S., W. Gray, B. Johnson, and R. Price (2018). What motivates buy-side analysts to share recommendations online?. Management Science, 64/6, 2473-2972.
Krishnan, G., P. Patatoukas, and A. Wang (2018). Customer-Base Concentration: Implications for Audit Pricing and Quality. Journal of Management Accounting Research.
Batta, G., and V. Muslu (2017). Credit Rating Agency and Equity Analysts' Adjustments to GAAP Earnings. Contemporary Accounting Research, 34, 783-817.
Chen J.Z., G.J. Lobo., and J.H. Zhang. (2017). Accounting Quality, Liquidity Risk, and Post-earnings Announcement Drift. Contemporary Accounting Research, 34/3, 1649-1680.
Crawford, S., W. Gray, and A. Kern (2017). Why do fund managers identify and share profitable ideas?. Journal of Financial and Quantitative Analysis, 52/5, 1903-1926.
Fang, J., J. Pittman, Y. Zhang, and Y. Zhao (2017). Auditor choice and its implications for group-affiliated firms. Contemporary Accounting Research, 34/1, 39-82.
Ge, W., T. Kang, G. Lobo, and B. Song (2017). Investment Decisions and Bank Loan Contracting. Asian Review of Accounting, 25/2, 262-287.
Goh, B.W., C.Y. Lim, G. Lobo, and Y.H. Tong (2017). Accounting Conservatism and External Financing Decisions. Contemporary Accounting Research, 34/1, 216-251.
Jin, J.Y., K. Kanagaretnam, G. Lobo, and R. Mathieu (2017). Social Capital and Bank Stability. Journal of Financial Stability, 32, 99-114.
Kanagaretnam, K., J. Lee, C.Y. Lim, and G.J. Lobo (2017). Effects of Informal Institutions on the Relationship between Accounting Measures of Risk and Bank Distress. Journal of International Accounting Research, 16/2, 37-37.
Kang, T., G. Lobo, and M. Wolfe (2017). Accounting Conservatism and Firm Growth Financed by External Debt: The Role of Debt Maturity. Journal of Accounting, Auditing and Finance, 32/2, 182-208.
Khan, S., G. Lobo, and E. Nwaeze. (2017). Public Re-release of Going-concern Opinions and Market Reaction. Accounting and Business Research, 47/3, 237-267.
Larson, C., and R. Resutek (2017). Types of investor uncertainty and the cost of equity capital. Journal of Business Finance and Accounting, 44/9-10, 1169-1193.
Lobo, G. (2017). Accounting Research in Banking – A review. China Journal of Accounting Research, 10/1, 1-7.
Lobo, G., L. Paugam, D. Zhang, and J.F. Casta (2017). The Effect of Joint Auditor Pair Composition on Audit Quality: Evidence from Impairment Tests. Contemporary Accounting Research, 34/1, 118-153.
Lobo, G., L. Paugam, H. Stolowy, and P. Astolfi (2017). Effect of Business and Financial Market Cycles on Credit Ratings: Evidence from the Last Two Decades. Abacus, 53/1, 59-93.
Lobo, G., M. Song, M. Stanford (2017). The Effect of Analyst Forecasts During Earnings Announcements. Accounting Review, The, 92/3, 239-263.
Lu, T., and K. Sivaramakrishnan (2017). Expensing vs. Capitalization. Contemporary Accounting Research, 35/3, 1195-1644.
Markov, S., V. Muslu, and M. Subasi (2017). Analyst Tipping: Additional Evidence. Journal of Business Finance and Accounting, 44, 94-115.
Meade, J. (2017). Estate allowed deduction for theft loss suffered by an LLC in which it held an interest. Journal of Accountancy, 223, 70-70.
Neel, M. (2017). Accounting comparability and economic outcomes of mandatory IFRS adoption. Contemporary Accounting Research, 34/1, 658-690.
Zhao, Y., J. Bedard, and R. Hoitash (2017). SOX 404, Auditor Effort, and the Prevention of Financial Report Misstatements. Auditing: A Journal of Practice and Theory, 36/4, 151-177.
Chen, J. Z., C.Y. Lim, and G.J. Lobo (2016). Does the relation between information quality and capital structure vary with cross-country institutional differences?. Journal of International Accounting Research, 15/3, 131-131.
Demerjian, P., J. Donovan, and C. Larson (2016). Fair value accounting and debt contracting: evidence from adoption of SFAS 159. Journal of Accounting Research, 54/4, 1041-1076.
Huang, H., G. Lobo, and C. Wang (2016). Religiosity and the cost of debt. Journal of Banking and Finance, 70, 70-85.
Huang, H., G. Lobo, C. Wang, and H. Xie (2016). Customer concentration and corporate tax avoidance. Journal of Banking and Finance, 72, 184-200.
Kanagaretnam, K., G. Lobo, C. Ma, and J. Zhou (2016). National culture and internal control material weaknesses around the world. Journal of Accounting, Auditing and Finance, 31/1, 28-50.
Kanagaretnam, K., J. Lee, C.Y. Lim, and G. Lobo (2016). Does auditor quality constrain corporate tax avoidance? Some international evidence. Auditing: A Journal of Practice and Theory, 35/4, 105-135.
Khumawala, S., T. Ranasinghe, and C. Yan (2016). Why hedge? Extent, nature, and determinants of derivative usage in U.S. municipalities. Journal of Accounting and Public Policy, 35/3, 303-325.
Louis, H., and A. Sun (2016). Abnormal accruals and managerial intent: evidence from the timing of merger announcements and completions.. Contemporary Accounting Research, 33/3, 1101-1135.
Meade, J. (2016). Damage from collapsed retaining wall is not deductible to co-op stockholder. Journal of Accountancy, 222, 66-67.
Meade, J. (2016). Infrequent sale of scrap steel is not subject to self-employment tax. Journal of Accountancy, 222, 70-71.
Werner, S., T. Noland, C. Kuiate, and A. Francia (2016). Using benefits to support organizational strategies: do pension plans attract safer drivers in the trucking industry?. Human Resources Management, 55, 885-900.
Xu, Y., Y. Liu, and G. Lobo (2016). Troubled by unequal pay rather than low pay: the incentive effects of a top management team pay gap. China Journal of Accounting Research, 9/2, 115-135.
Crawford, S., B. Johnson, and J. Wingender (2015). The impact of Americans with Disabilities Act (ADA) events on firm value. Applied Economics Letters, 22/14, 1154-1157.
Dhole, S., G. Lobo, S. Mishra, and A.M. Pal (2015). Effects of the SEC's XBRL mandate on financial reporting comparability. International Journal of Accounting Information Systems, 19, 29-44.
Kanagaretnam K., G. Lobo, and C. Wang (2015). Religiosity and earnings management: international evidence from the banking industry. Journal of Business Ethics, 132/2, 277-296.
Kanagaretnam, K., G. Lobo, C. Wang, C., and D. Whalen (2015). Religiosity and risk-taking in international banking. Journal of Behavioral and Experimental Finance, 7, 42-59.
Khumawala, S., S. Dhole, T. Ranasinghe, and S. Mishra (2015). Executive compensation and regulation imposed governance: evidence from the California Nonprofit Integrity Act (2004). Accounting Review, The, 90/2, 443-466.
Kuruvilla, M., and L. Hayrapetyan (2015). Interactive tools for visualizing abstract statistical concepts. International Journal of Education Research, 10/1, 13-23.
Larson, C., D. Turcic, and F. Zhang (2015). An empirical investigation of dynamic ordering policies. Management Science, 61/9, 2118-2138.
Lin, H., and D. Sappington (2015). Welfare-enhancing fraudulent behavior. Review of Accounting Studies, 20/1, 343-370.
McMahon, R., D. Serrato, L. Bressler, and M. Bressler (2015). Fighting cybercrime calls for developing effective strategy. Journal of Technology Research, 6, 1-14.
Meade, J. (2015). Domestic production gross receipts not derived from free phone app. Journal of Accountancy, 219, 67-68.
Meade, J., and S. Li (2015). Strategic corporate tax lobbying. Journal of the American Taxation Association, 37/2, 23-48.
Muslu, V., S. Radhakrishnan, K.R. Subramanyam, and D. Lim (2015). Forward-looking MD&A disclosures and the information environment. Management Science, 61/5, 931-948.
Wang, X., Y. Wang, L. Yu, Y. Zhao, and Z. Zhang (2015). Engagement audit partner experience and audit quality. China Journal of Accounting Studies , 3/3, 230-253.
Wang, Y., L. Yu, and Y. Zhao (2015). The association between audit-partner quality and engagement quality: evidence from financial report misstatements. Auditing: A Journal of Practice and Theory, 34/3, 81-111.
Deng, M., T. Lu, D.A. Simunic, and M. Ye (2014). Do joint audits improve or impair audit quality?. Journal of Accounting Research, 52/5, 1029-1060.
Franz, D. R., H.R. Hassabelnaby, and G. Lobo (2014). Impact of proximity to debt covenant violation on earnings management. Review of Accounting Studies, 19/1, 473-505.
Han, S., J. Jin, T. Kang, and G. Lobo (2014). Managerial ownership and financial analysts’ information environment. Journal of Business Finance and Accounting, 41/3-4, 328-328.
Hong, H. A., M. Hung, and G. Lobo (2014). The impact of mandatory IFRS adoption on IPOs in global capital markets. Accounting Review, The, 89/4, 1365-1397.
Kanagaretnam, K., C.Y. Lim, and G. Lobo (2014). Influence of national culture on conservatism and bank risk taking. Accounting Review, The, 89/3, 1115-1149.
Kanagaretnam, K., C.Y. Lim, and G. Lobo (2014). Effects of international institutional factors on earnings quality of banks. Journal of Banking and Finance, 39, 87-87.
Khumawala, S., and R. Zeidan (2014). Price management in nonprofit hospitals. Journal of Public Budgeting, Accounting and Financial Management, 26/1, 50-80.
Khumawala, S., D. Neely, and J. Marlowe (2014). Accounting professionalism and local government GAAP adoption: a national study. Journal of Public Budgeting, Accounting and Financial Management, 26, 292-312.
Meade, J. (2014). Former Qwest CEO could qualify for tax refund from forfeited insider trading gain. Journal of Accountancy, 217/6, 65-66.
Meade, J., and J. Howard (2014). The de minimis safe harbor under the repair regulations. Journal of Accountancy, 217/5, 58-58.
Muslu, V., M. Rebello, and Y. Xu (2014). Sell-side analyst research and stock comovement. Journal of Accounting Research, 52/4, 911-954.
Parthasarathy, K. (2014). The joint effects of monitoring and incentive alignment on accounting conservatism. Accounting and Finance Research, 3/4, 58-70.
Allen, E., Larson, C., & Sloan, R. (2013). Accrual reversals, earnings and stock returns. Journal of Accounting and Economics, 56/1, 113-129.
Causholli, M., R. Knechel, H. Lin, and D. Sappington (2013). Competitive procurement of auditing services with limited information. European Accounting Review, 22/3, 573-605.
Chen, J., G. Lobo, Y. Wang, and L. Yu (2013). Loan collateral and accounting conservatism: Chinese evidence. Journal of Banking and Finance, 37/12, 4989-5006.
Francia, A. J., C.S. Kuiate, T.R. Noland, and M.C. Porter (2013). Capital structure choices and survival in a deregulated environment. Academy of Accounting and Financial Studies Journal, 17/2, 57-69.
Francia, A., Kuiate, C., Noland, T., & Porter, M. (2013). Capital structure choices and survival in a deregulated environment. Academy of Accounting and Financial Studies Journal, 17/2, 57-69.
Jin, J., K. Kanagaretnam, and G. Lobo (2013). Unintended consequences of the increased asset threshold for FDICIA internal controls: evidence from U.S. private banks. Journal of Banking and Finance, 37/12, 4879-4892.
Jin, J.Y., K. Kanagaretnam, G. Lobo, and R. Mathieu (2013). Impact of FDICIA internal controls on bank risk taking. Journal of Banking and Finance, 37/2, 614-624.
Kanagaretnam, K., G. Lobo, and D. Whalen (2013). Relationship between board independence and firm performance post-Sarbanes Oxley. Corporate Ownership and Control, 11, 65-73.
Kilic, E., G. Lobo, T. Ranasinghe, and K. Sivaramakrishnan (2013). The impact of SFAS 133 on income smoothing by banks through loan loss provisions. Accounting Review, The, 88/1, 233-260.
Kilic, E., G. Lobo, T. Ranasinghe, and S. Sivaramakrishnan (2013). The impact of SFAS 133 on income smoothing by banks through loan loss provisions. Accounting Review, The, 88, 233-260.
Kravet, T. and V. Muslu (2013). Informativeness of risk disclosures in corporate annual reports. Review of Accounting Studies, 18/4, 1088-1122.
Lim, C. Y., Lim, C. Y., & Lobo, G. (2013). IAS 39 reclassification choice and analyst earnings forecast properties. Journal of Accounting and Public Policy, 32/5, 342-356.
Lobo, G., and Y. Zhao (2013). Relation between audit effort and financial report misstatements: evidence from quarterly and annual restatements. Accounting Review, The, 88/4, 1385-1412.
Lobo, G., and Y. Zhao (2013). Can auditors detect pre-existing misstatements? Evidence from quarterly and annual financial restatements. Accounting Review, The, 88/4, 1385-1412.
Louis, H., and A. Sun (2013). Do analysts sacrifice forecast accuracy for informativeness?. Management Science, 59/7, 1688-1708.
Meade, J. (2013). Conservation easements are deductible despite reimbursement provision. Journal of Accountancy, 215/1, 58-60.
Meade, J. (2013). Telecommunication tower leases not subject to self-rental passive income rule. Journal of Accountancy, 215/2, 70-71.
Meade, J. (2013). Proving fraud proves difficult for IRS. Journal of Accountancy, 215/3, 66-67.
Meade, J. (2013). When is a casualty 'sudden, unexpected, or unusual'?. Journal of Accountancy, 215/5, 64-65.
Meade, J. (2013). Parent corporation’s options treated as positions held by subsidiaries. Journal of Accountancy, 216/2, 62-63.
Meade, J. (2013). No constructive dividend from services rendered at cost. Journal of Accountancy, 216/3, 72-73.
Meade, J. (2013). IRS bound to honor designation of voluntary payment by one taxpayer of another's liability. Journal of Accountancy, 216/6, 71-72.
Muslu, V., and Y. Xue (2013). Analysts' momentum recommendations. Journal of Business Finance and Accounting, 40/3-4, 438-469.
Neel, M., A. Ahmed, and D. Wang (2013). Does mandatory adoption of IFRS improve accounting quality? Preliminary evidence. Contemporary Accounting Research, 30/4, 1344-1372.
Parthasarathy, K. (2013). The impact of levels versus change in earnings in the estimation of conditional conservatism and the earnings-returns anomaly.. Advances in Quantitative Finance and Accounting, 11/2, 29-53.
Shroff, N., A.X. Sun, H. White, and W. Zhang (2013). Voluntary disclosure and information asymmetry: evidence from the 2005 securities offering reform. Journal of Accounting Research, 51/5, 1299-1345.
Fernandez, R., & Turner, M (2012). Right of first refusal - protecting the environment at a bargain price. Practical Tax Strategies, 89/6, 251-257.
Fernandez, R., and M. Turner (2012). Could your S corporation be a hobby?. Today's CPA, 35-40.
Gamble, G. O., T.R. Noland, T. Ranasinghe, and S. Dhole (2012). The extraordinary item: an update on its use. CPA Journal, 82/2, 26-31.
Kanagaretnam, K., G. Lobo, and R. Mathieu (2012). CEO compensation mix and analysts’ forecast accuracy and bias. Review of Quantitative Finance and Accounting, 38/3, 299-322.
Leung, S., B. Srinidhi, and G. Lobo (2012). Family control and idiosyncratic volatility: evidence from listed firms in Hong Kong. Journal of Contemporary Accounting & Economics, 8/1, 39-52.
Lobo, G., M. Song, and M. Stanford (2012). Accruals quality and analyst coverage. Journal of Banking and Finance, 36/2, 497-508.
Louis, H., A. Sun, and O. Urcan (2012). Value of cash holdings and accounting conservatism. Contemporary Accounting Research, 29/4, 1249-1271.
Meade, J. (2012). No exclusion for former spouse from assignment of disability income. Journal of Accountancy, 214/3, 66-66.
Meade, J. (2012). Tax court's denial of easement deduction deemed unreasonable. Journal of Accountancy, 214/4, 62-63.
Meade, J. (2012). IRS wins again on appeal of rehabilitation credit. Journal of Accountancy, 214/5, 64-65.
Meade, J. (2012). No extended assessment period for innocent S shareholder. Journal of Accountancy, 214/6, 57-58.
Noland, T. R., G. O. Gamble, T. Ranasinghe, and S. Dhole (2012). Use of the Extraordinary Item. CPA Journal, 82/2, 26-31.
Ahmed, A. S., Kilic, E., & Lobo, G. J. (2011). Effects of SFAS 133 on the risk relevance of accounting measures of banks' derivative exposures. Accounting Review, The, 86/3, 769-804.
Ahmed, A., E. Kilic, and G. Lobo (2011). The effect of SFAS 133 on the risk relevance of accounting measures of banks' derivative exposures. Accounting Review, The, 86/3, 769-804.
Albring, S., L. Mills, and K. Newberry (2011). Do debt constraints influence firms' sensitivity to a temporary tax holiday on repatriations?. Journal of the American Taxation Association, 33/2, 1-27.
Albring, S., L. Mills, and K. Newberry (2011). Do debt constraints influence firms' sensitivity to a temporary tax holiday on repatriations?. Journal of the American Taxation Association, 33/2, 1-29.
Chen, H., Z. Chen, G. Lobo, and Y. Wang (2011). Effects of audit quality on earnings management and cost of equity capital: evidence from China. Contemporary Accounting Research, 28/3, 892-925.
Ertimur, Y., F. Ferri, and V. Muslu (2011). Shareholder activism and CEO pay. Review of Financial Studies, 24/2, 535-592.
Ertimur, Y., V. Muslu, and F. Zhang (2011). Why are recommendations optimistic? Evidence from analysts' coverage initiations. Review of Accounting Studies, 16/4, 679-718.
Fernandez, R., and M. Turner (2011). Recovering administrative and litigation costs: reasons for taxpayers to have hope. CPA Journal, 81/5, 30-33.
Francia, A., M. Porter, and C.K. Sobngwi (2011). Ownership structure and financial performance in the trucking industry. Academy of Accounting and Financial Studies Journal, 15/1 (Special Issue), 111-122.
Jin, J.Y., K. Kanagaretnam, and G. Lobo (2011). Ability of accounting and audit quality variables to predict bank failures during the recent financial crisis. Journal of Banking and Finance, 35/11, 2811-2819.
Kanagaretnam, K., C.Y. Lim, and G.J. Lobo (2011). Effects of national culture on earnings quality of banks. Journal of International Business Studies, 42/6, 853-874.
Kanagaretnam, K., G. Krishnan, G. Lobo, and R. Mathieu (2011). Audit quality and the market valuation of banks’ loan loss allowance. Accounting Perspectives, 10/3, 161-193.
Kanagaretnam, K., G. Lobo, and D. Whalen (2011). Effects of changes in the precision of public versus private information on market liquidity at the time of earnings announcements. International Journal of Management , 28/4, 229-237.
Kim, Y., G. Lobo, and M. Song (2011). Analyst characteristics, timing of forecast revisions, and analyst forecasting ability. Journal of Banking and Finance, 35/8, 2158-2168.
Lin, H., and D.E.M. Sappington (2011). Managing planning and production moral hazard. Journal of Management Accounting Research, 23, 129-167.
Louis, H., and A. Sun (2011). Earnings management and the post-earnings announcement drift. Financial Management, 40, 591-621.
Moser, W., K. Newberry, and A. Puckett (2011). Bank debt covenants and firms' responses to FAS 150 liability recognition: evidence from trust preferred stock. Review of Accounting Studies, 16/2, 355-376.
Muslu, V. (2011). Book Review: "The timing of income recognition in tax law and the time value of money". European Accounting Review, 20, 595-598.
Noland, T. R. (2011). The sum-of-years’ digits depreciation method: use by SEC filers. Journal of Finance and Accountancy, 5, 55-66.
Alciatore M., and C.C. Dee (2010). Environmental Costs and Obligations for Oil and Gas Firms: A Five-Year Perspective. Oil, Gas & Energy Quarterly, 58/4, 609-614.
Chan, L., A. Francia, and M. Porter (2010). The impact of multiple work arrangements on labor productivity. Journal of Economics and Economic Education, 11/2, 35-57.
Chava, S., A. Cheng, H. Huang, and G. Lobo (2010). Implications of securities class action for cost of equity capital. International Journal of Law and Management, 52/2, 144-161.
Chen, H., J.Z. Chen, G.J. Lobo, and Y. Wang (2010). Association between borrower and lender state ownership and accounting conservatism. Journal of Accounting Research, 48/5, 973-1014.
Cheng, A., H. Huang, Y. Li, and G. Lobo (2010). Institutional monitoring through shareholder litigation. Journal of Financial Economics, 95/3, 356-383.
Fernandez, R., and M. Turner (2010). Conservation contributions: when saving face is a charitable event. Practical Tax Strategies, 84/5, 269-275.
Hugon, A., and V. Muslu (2010). Market demand for conservative analysts. Journal of Accounting and Economics, 50/1, 42-57.
Kanagaretnam, K., C.Y. Lim, and G. Lobo (2010). Auditor reputation and earnings management: international evidence from the banking industry. Journal of Banking and Finance, 34/10, 2318-2327.
Kanagaretnam, K., G. Krishnan, and G. Lobo (2010). An empirical analysis of auditor independence in the banking industry. Accounting Review, The, 85/6, 2011-2046.
Kang, S. H., and Y. Zhao (2010). Information content and value relevance of depreciation: a cross-industry analysis. Accounting Review, The, 85/1, 227-260.
Khumawala, S. and E. Berman (2010). Governmental accounting: fundamental principles. BNA - Tax & Accounting.
Khumawala, S., T. Gordon, M. Kraut, and D. Neely, (2010). Five dimensions of effectiveness for nonprofit annual reports. Nonprofit Management and Leadership, 21/2, 209-228.
Langberg, N. & Sivaramakrishnan, K. (2010). Voluntary disclosures and analyst feedback. Journal of Accounting Research, 48/3, 603-645.
Lobo, G., and J. Zhou (2010). Discretionary accrual changes following the Sarbanes-Oxley Act: evidence from Canadian companies. Journal of Accounting, Auditing and Finance, 25, 1-26.
Louis, H., A. Sun, and H. White (2010). Insider trading after repurchase tender offer announcements: timing versus informed trading. Financial Management, 39/1, 301-322.
Louis, H., and A. Sun (2010). Investor inattention and the market reaction to merger announcements. Management Science, 56/10, 1781-1793.
Meade, J. (2010). The tax benefits of converting a C corporation with undervalued assets. CPA Journal, 80/4, 42-44.
Meade, J. (2010). Strategic planning for internal communication. CPA Practice Management Forum, 6/1, 5-9.
Meade, J., and C.J. Chiang (2010). Recent judicial guidance on valuing conservation easements. Taxation of Exempts, 22, 31-36.
Muslu, V. (2010). Executive directors, pay disclosures and incentive compensation in large European companies. Journal of Accounting, Auditing and Finance, 25/4, 569-605.
Noland, T. R., and G. Summers (2010). The interest rate effects of certification awards and underwriter types in the school district bond market. Academy of Accounting and Financial Studies Journal, 14/1, 63-82.
Simms, J., and G.O. Gamble (2010). The role of activity-based costing in the development of segmented financial statements. Journal of Business & Economic Research, 8/2, 79-87.
Crawford, D., D. Franz, and G.J. Lobo (2009). The effect of the prolonged bull market on the market response to large and small stock distributions. American Journal of Finance and Accounting, 1/3, 312-333.
Gordon, T., and S. Khumawala (2009). Theories of not-for-profit accounting: comparison and application of current and proposed reporting frameworks. Research in Governmental and Non-Profit Accounting, 12, 249-375.
Harris, D. G., and E. Kilic (2009). Bilateral implicit taxes and anti-competitive banking regulation. Journal of the American Taxation Association, 31/2, 45-73.
Huang, H., G.J. Lobo, and J. Zhou (2009). Determinants and accounting consequences of forming a governance committee. Corporate Governance, 17/6, 710-727.
Kanagaretnam, K., G. Lobo, and E. Mohammad (2009). Are stock options to CEOs of stagnant firms fair and justified?. Journal of Business Ethics, 90/1, 137-155.
Kanagaretnam, K., G.V. Krishnan, and G.J. Lobo (2009). Is the market valuation of banks’ loan loss provision conditional on auditor reputation?. Journal of Banking and Finance, 33/6, 1039-1047.
Lin, H., J.S. Demski, and D.E.M. Sappington (2009). Asset revaluation regulations. Contemporary Accounting Research, 26/3, 843-865.
Lin, H., J.S. Demski, and J. Fellingham (2009). Tension Relevance. Journal of Management Accounting Research, 21/1, 241-248.
Lin, H., J.S. Demski, S.A. FitzGerald, and Y. Ijiri (2009). Quantum information and accounting information: exploring conceptual applications of topology. Journal of Accounting and Public Policy, 28/2, 133-147.
Lu, T., and H. Sapra (2009). Auditor conservatism and investment efficiency. Accounting Review, The, 84/6, 1933-1958.
Lu, T., and K. Sivaramakrishnan (2009). Mandatory audit firm rotation: fresh look versus poor knowledge. Journal of Accounting and Public Policy, 28/2, 71-91.
Lu, T., and K. Sivaramakrishnan (2009). Mandatory audit firm rotation: fresh look versus poor knowledge. Journal of Accounting and Public Policy, 28/2, 71-91.
Meade, J. (2009). Overtime pay requirements for salaried employees. CPA Journal, 79/7, 60-63.
Meade, J. (2009). When clients leave, learn. CPA Practice Management Forum, 5/6, 5-10.
Chan, L., A.J. Francia, and M.C. Porter (2008). Into the future: XBRL and financial reporting. Journal of Business and Behavioral Sciences, 19, 124-132.
Fischer, M., T. Gordon, and S. Khumawala (2008). Tax-exempt organizations and nonarticulation: estimates are no substitute for disclosure of cash provided by operations. Accounting Horizons, 22/2, 133-158.
Kanagaretnam, K., G.J. Lobo, and E. Mohammad (2008). Determinants and consequences of large CEO pay. International Journal of Accounting and Finance, 1/1, 61-82.
Kumar, P., and K. Sivaramakrishnan (2008). Who monitors the monitor: the effect of board independence on executive compensation and firm value. Review of Financial Studies, 21/3, 1371-1401.
Langberg, N., and K. Sivaramakrishnan (2008). Voluntary disclosures and information production by analysts. Journal of Accounting and Economics, 46/1, 78-100.
Langberg, N., and K. Sivaramakrishnan (2008). Voluntary disclosures and information production by analysts. Journal of Accounting and Economics, 46/1, 78-100.
Lin, H., Demski J. S., & Sappington, D. E. M. (2008). Asset revaluation regulation with multiple information sources. Accounting Review, The, 83/4, 869-891.
Lin, H., J.S. Demski, and J. Fellingham (2008). Useful additional evaluation measures. Journal of Management Accounting Research, 20/S-1, 165-173.
Lin, H., J.S. Demski, J. Fellingham, and D.A. Schroeder (2008). Interaction between productivity and measurement. Journal of Management Accounting Research, 20, 169-190.
Noland, T. R., and G. Summers (2008). An introduction to the U.S. municiple bond market. International Journal on Governmental Financial Management (formerly Public Fund Digest), VIII, 145-161.
Noland, T., G. Gamble, M. Geddie, and C. Tollerson (2008). An analysis and comparison of bankers' perceptions of stock options. Academy of Banking Studies Journal, 7/1-2, 25-41.
Noland, T., G. Gamble, M. Geddie, and C. Tollerson (2008). An analysis and comparison of bankers' perceptions of stock options in 1999 and 2005. Academy of Banking Studies Journal, 7/1-2, 25-41.
Gordon, T., Khumawala, S. B., Kraut, M., & Meade, J. (2007). The quality and reliability of Form 990 data: are users being misled?. Journal of the Academy for Governmental and Not For Profit Issues, 11 (Special Issue), 27-49.
Kanagaretnam, K., G. Lobo, and D. Whalen (2007). Does good corporate governance reduce information asymmetry around quarterly earnings announcements?. Journal of Accounting and Public Policy, 26/4, 497-522.
Ahmed, A. S., Kilic, E., & Lobo, G. J. (2006). Does recognition versus disclosure matter? Evidence from value relevance of banks' recognized and disclosed derivative financial instruments. Accounting Review, The, 81/3, 567-588.
Ahmed, A., E. Kilic, and G. Lobo (2006). Does recognition versus disclosure matter? Evidence from value-relevance of banks’ recognized and disclosed derivative financial instruments. Accounting Review, The, 81/3, 567-588.
Ahmed, A.S., E. Kilic, and G.J. Lobo (2006). Does recognition versus disclosure matter? Evidence from value relevance of banks' recognized and disclosed derivatives. Accounting Review, The, 81/3, 567-588.
Lin, H., and B. Mittendorf (2006). Accounting discretion and managerial conservatism: an intertemporal analysis. Contemporary Accounting Research, 23/4, 1017-1041.
Lin, H., and Y. Ijiri (2006). Symmetric accounting to integrate "goods" and "bads" in the double-entry framework: logically stretching the domain of conventional accounting to the other half space. Journal of Engineering & Technology Management, 23/1-2, 64-78.
Lin, H., and Y. Ijiri (2006). Moral hazard depicted in Markov processes with strategy options. Journal of Engineering & Technology Management, 23/1-2, 79-99.
Lin, H., J.S. Demski, S.A. FitzGerald, Y. Ijiri and Y. Ijiri (2006). Quantum information and accounting information: their salient features and applications. Journal of Accounting and Public Policy, 25/4, 435-464.
Lobo, G., and J. Zhou (2006). Did conservatism in financial reporting increase after the Sarbanes-Oxley Act? Initial evidence. Accounting Horizons, 20/1, 57-73.
Lu, T. (2006). Does opinion shopping impair auditor independence and audit quality?. Journal of Accounting Research, 44/3, 561-583.
Meade, J. (2006). Tax-effective charitable donations for debt-encumbered real estate. Taxes - The Tax Magazine, 84, 15-23.
Meade, J. (2006). Minimizing Self-Employment Tax of LLC managing members. CPA Journal, 76/6, 32-34.
Noland, T. (2006). Leasing agreements and their impact on financial ratios. Academy of Accounting and Financial Studies Journal, 10/2, 1-16.
Crawford, D., D. Franz, and G. Lobo (2005). Signaling managerial optimism through stock dividends and splits: a reexamination of the retained earnings hypothesis. Journal of Financial and Quantitative Analysis, 40/3, 531-561.
Dhaliwal, D., K. Newberry, and C. Weaver (2005). Corporate taxes and financing methods for taxable acquisitions. Contemporary Accounting Research, 22/1, 1-30.
Gelb, B., and J. Meade (2005). Advertising to communicate public policy: applying lessons from federal tax law. Journal of Current Issues and Research in Advertising, 27/2, 99-105.
Gordon, T., M. Kraut, S. Khumawala, and J. Meade (2005). The quality and reliability of Form 990 data: are users being misled?. Academy of Accounting and Financial Studies Journal, 11 (Special Issue), 27-49.
Kanagaretnam, K., G. Lobo, and D. Whalen (2005). Relationship between analyst forecast properties and equity bid-ask spreads and depths around quarterly earnings announcements. Journal of Business Finance and Accounting, 32/9-10, 1773-1799.
Kanagaretnam, K., G. Lobo, and D.H. Yang (2005). Determinants of signaling by banks through loan loss provisions. Journal of Business Research, 58/3, 312-320.
Khumawala, S., and L. Ramchand (2005). Country level corruption , accounting standards and frequency of issue in the U.S. market. Journal of Public Budgeting, Accounting and Financial Management, 17/3, 341-364.
Lobo, G., and J. Zhou (2005). To swear early or not to swear early? An empirical investigation of factors affecting CEOs’ decisions. Journal of Accounting and Public Policy, 24/2, 153-160.
Mills, L., and K. Newberry (2005). Firms' off-balance sheet and hybrid debt financing: evidence from their book-tax reporting differences. Journal of Accounting Research, 43/2, 251-282.
Noland, T., G. Gamble, M. Geddie, and C. Tollerson (2005). Banker's perception of stock dividends. International Finance and Accounting, 42/2, 1-9.
Kanagaretnam, K., G. Lobo, and D.H. Yang (2004). Joint tests of signaling and income smoothing through bank loan loss provisions. Contemporary Accounting Research, 21/4, 843-884.
Kanagaretnam, K., G. Lobo, and R. Mathieu (2004). Earnings management to reduce earnings variability: evidence from bank loan loss provisions. Review of Accounting and Finance, 3/1, 128-148.
Khumawala, S., L. Parsons, and T. Gordon (2004). Assessing the qualityof not-for-profit efficiency ratios: do donors use joint cost allocation disclosures?. Journal of Accounting, Auditing and Finance, 20, 287-309.
Kwon, S.S., G. Lobo, and E. Nwaeze (2004). Price response to unexpected earnings for regulated and manufacturing firms. Oil, Gas & Energy Quarterly, 125-150.
Mills, L., and K. Newberry (2004). Do foreign multinationals' tax incentives influence their U.S. income reporting and debt policy?. National Tax Journal, 57/1, 89-107.
Kanagaretnam, K., G. Lobo, and R. Mathieu (2003). Managerial incentives for income smoothing through loan loss provisions. Review of Quantitative Finance and Accounting, 20/1, 63-80.
Mills, L., K. Newberry, and G. Novack (2003). How well do compustat NOL data identify firms with U.S. tax return loss carryovers?. Journal of the American Taxation Association, 25/2, 1-17.
Newberry, K., and A. Sawyer (2003). The impact of corporate tax shelters and Enron on the tax profession: implications for the United States and New Zealand. New Zealand Journal of Taxation Law and Policy, 397-416.
Rue, J., A. Volkan, R. Best, and G. Lobo (2003). Stock options revisited. CPA Journal, 73/11, 34-40.
Khumawala, S. B., T.P. Gordon, and L. Parsons (2002). Donor restricted contributions: the standard setters FASB and GASB versus the users. Academy of Accounting and Financial Studies Journal, 6/2, 77-90.
Khumawala, S.B., and L. Ramchand, (2002). Differences in accounting standards and ease of entry into the U.S. market: a survey of foreign firms raising equity in the U.S.. Journal of International Financial Management and Accounting, 2/1, 68-84.
Vogel, T., and G. Lobo (2002). Impact of adoption of long-term performance plans on long-term financial analysts' forecasts. Review of Quantitative Finance and Accounting, 19/3, 291-305.