Accounting

Research

The department’s research focuses on an array of financial reporting, governance, auditing, management accounting, and tax issues relevant to academics and professionals. Faculty deploy a variety of research methods from archival to experimental, and they collaborate with colleagues within the College and across the globe.

Recent Works

Ndubizu, Gordian, and Yin, Jennifer, Asymmetric sensitivity of executive bonus compensation to earnings and the effect of regulatory changes. Review of Quantitative Finance and Accounting (Forthcoming)

Lee, Jiung-Yee, Randall, Taylor, Hu, Paul, and Wu, Anne, Information Technology Investments and Firm Profitability. Journal of Management Systems 24 (Spring 2014): 39-56.

Ndubizu, Gordian, The impact of SFAS NO 14 segment information on price variability and earnings forecast accuracy. Journal of Business Finance & Accounting 25 (Forthcoming) 969-985.

Ndubizu, Gordian, Informativeness of segment information: Evidence from financial analysts forecasts. Journal of Accounting & Business Research 5 (Forthcoming) 1-23.

Ndubizu, Gordian, The effects of international differences in the tax treatment of goodwill. Journal of International Business Studies (Forthcoming) 591-597.

Ndubizu, Gordian, International Acquisition Accounting Methods and Corporate Multinationalism: Evidence from Foreign Acquisitions. Journal of International Business Studies (Forthcoming) 361-377.

Curatola, Anthony, Harden, J. William, and Upton, David, The Tax Cuts and Jobs Act: Implications for Financial Professionals. Journal of Financial Services Professionals (Jul 2018): 1-15.

Chang, Hsihui, Chen, J., Hsu, D., and Mashruwala, R., The Impact of the Bullwhip Effect on Sales and Earnings Prediction using Order Backlog. Contemporary Accounting Research 35 (Jun 2018): 1140-1165.

Chang, Hsihui, Chen, J., and Reichelt, K, Do Supply Chain Auditors Compromise? Evidence from the Association of Supplier Aggressive Revenue Management and Major Customer Dependence. Journal of Accounting, Auditing and Finance (May 2018):

Khimich, Natalya, R&D investment decisions of IPO firms and long-term future performance.. Review of Accounting and Finance 17 (Jan 2018): 78-108.

Lee, Robert H., and Curatola, Anthony, Does the Content of Pro Forma Earnings Influence Nonprofessional Investors. Management Accounting Quarterly (Summer 2017): 1-8.

Ndubizu, Gordian, and Sallehu, Stu, Do restatements improve the persistence of earnings and its components?. Accounting Perspectives 16 (Aug 2017): 371-427.

Chang, Hsihui, Kao, Y., Mashruwala, R., and Sorensen, S, Technical Inefficiency, Allocative Inefficiency, and Audit Pricing. Journal of Accounting, Auditing and Finance (Apr 2017):

Khimich, Natalya, A comparison of alternative cash flow and discount rate news proxies. Journal of Empirical Finance 41 (Mar 2017): 31-52.

Chang, Hsihui, Huang, T., and Chiou, J., Audit market concentration, audit fees, and audit quality: evidence from China. Auditing: A Journal of Practice & Theory 35 (May 2016): 121-145.