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

Park, Duri, Jung, Boochun, and Chung, Ji-Woong, Has the Value of Cash Increased Over Time?. Accounting & Finance (Forthcoming)

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.