Journal of Finance and Accountancy|
The Journal of Finance and Accountancy (JFA) publishes original, unpublished studies related to financial and accounting topics in business and education. Studies reflecting issues and solutions to concerns like budgeting, taxation, methods, investments, regulatory procedures, and business financial analysis based on actual performance are appropriate topics. All manuscripts submitted to JFA for publication consideration are blind peer reviewed.
Coeditor: Dr. Joseph Reid, Associate Professor, North Carolina A&T University.
Journal of Finance and Accountancy - Review Board
ISSN Online: 1948-3015, Print: 2327-5383
See AABRI Journal Submission Procedures for instructions to authors.
See AABRI Publication Policies and Procedures for information regarding acceptance rates, archiving, review procedures, etc.
The journal is listed in the Cabell's Directory of Publishing Opportunities.
AABRI authors retain copyright to their manuscripts. See the AABRI Copyright Policy for complete details.
JBSB is published by the Academic and Business Research Institute. Please see www.aabri.com/procedures.html for AABRI journal submission procedures.
Click on the manuscript name below to read the articles from the Journal of Behavioral Studies in Business. All articles are published in PDF format and require a PDF reader. Download free Adobe PDF reader.
Click to view APA referencing procedures for online journal articles,
Click to order printed editions of AABRI journals.
The relationship between an audit committee chair change and audit fees, Izhar Haq, Long Island University; Walter Smith, Auburn University at Montgomery; Michael White, Auburn University at Montgomery.
Demographic and relational variables and service quality in banking, James Bexley, Sam Houston State University; Irfan Ahmed, Sam Houston State University.
The relationship between firm value and long-term debt examining large S&P 100 companies, Azhar Uddin, Lamar University; James L Slaydon, Lamar University.
FDA drug approval and its relation to a pharmaceutical company’s stock price, Rishma R. Vedd, California State University, Northridge; H. Drew Fountaine, Pepperdine University; David Liu, California State University, Northridge; Anne Wu, California State University, Northridge.
Factors contributing to tax refund /payments of inner city Baltimore residents, Loretta N. Baryeh, Coppin State University; Hyacinth Ezeka, Coppin State University.
Sarbanes-Oxley and economies of scale in the costs of raising equity, TeWhan Hahn, Auburn University at Montgomery; Mario Reyes, Washington State University.
Volume, 23 - June, 2018:
The reaction of medium-sized banks to stress test implementation, Joseph Reising, Minnesota State University - Mankato.
An analysis of tax and oil revenue generation in Nigeria and Ghana, Loretta N. Baryeh, Coppin State University; Hyacinth Ezeka, Coppin State University.
Ethics in Accounting, Paul Jaijairam,
Bronx Community College.
A rubric for assessing managerial influence on audit independence and audit quality, Susan Wright, SUNY Oswego; Hema Rao, SUNY Oswego.
Does the rhetorical tone content in an MD&A adequately consistent with financial performance?, Mohamed M. Tailab, Lincoln University; Marshall J. Burak, Lincoln University.
A study of the relationship of narcissistic leadership in the accounting profession on job satisfaction: An application of structural equation modeling, Susan Shurden, Lander University.
Big data analytics in tax fraud detection, Karl Malaszczyk, Holy Family University; Bernice M. Purcell, Holy Family University.
Factors that Affect the Impact of Religiosity on Audit Pricing in the US, Aysha Al-Salih, Princess Nourah bint Abdulrahman University; Ana L. Rosado Feger, Ohio University.
Perceived leadership practices and organizational commitment of lending officers in Thai banks, Kelly L. Williams, Middle Tennessee State University; Theeraphong Boonrugsa, Mahidol University, Thailand.
Financial Literacy: can we really impact student outcomes?, De’Arno De’Armond, West Texas A&M University.
Perspectives about audit review notes, Jared Kindy, Deloitte & Touché LLP; Ifeoma Udeh, Elon University.
The rise of blockchain technology and its potential for improving the quality of accounting information, J. Marshall McComb II, Kennesaw State University; Steven W. Smalt, Kennesaw State University.
Volume, 22 - October, 2017:
Effect of earnings management on firms’ stock repurchases behavior, Randall Zhaohui Xu, University of Houston-Clear Lake; Gary K. Taylor , University of Alabama.
Do companies investing in high-quality employee wellness programs outperform the stock market? Evidence from the Koop Award winners, Yuqian Wang,
Winona State University; Mark Wrolstad, Winona State University; Che-Wei Chiu, Winona State University.
Equivalent annual annuity vs. replacement chain approach for mutually exclusive investment projects, David Fehr, Southern New Hampshire University.
Market pricing of fair value measurements for non-financial firms, Mary Jo Billiot, New Mexico State University; T. Taylor Joo, New Mexico State University; Kevin D. Melendrez, New Mexico State University.
A Note About Prerequisites for The Successful Completion of Principles of Financial Accounting, Alan N. Burstein, Gordon State College; Karen B. McCarron, Georgia Gwinnett College.
A Descriptive Analysis Of Coppin State VITA On The Baltimore Neighborhoods, Loretta Baryeh, Coppin State University; Hyacinth Ezeka, Coppin State Univesity.
Examining the Effects of Fair Value Measurements on Financial Reporting Quality and the Cost of Equity, Joseph D Reid, North Carolina A&T State University.
High-cash holdings and the firm life cycle, Richard P. Hauser, Gannon University; John H. Thornton Jr., Kent State University.
Tax return preparers beware of trumped-up due diligence standards, Gregory Clifton, Metropolitan State University of Denver; Elizabeth Conner, University of Colorado Denver; Doug Laufer, Metropolitan State University of Denver.
Tax return preparers beware of trumped-up due diligence standards, C. Shane Warrick, Southern Arkansas University; Quinton Booker, Jackson State University.
Deferred tax expense (DTE) and auditor switches, Carlos E. Jiménez-Angueira, University of South Florida Sarasota-Manatee; April R. Poe, University of the Incarnate Word.
Shifts in executive compensation structure:
Impact of Sarbanes-Oxley and Dodd-Frank acts, Deanna Burgess, Florida Gulf Coast University; Ara Volkan, Florida Gulf Coast University; Glynn Archer, Florida Gulf Coast University; Sarah Hunnicutt, Florida Gulf Coast University; Gabriela Molina, Florida Gulf Coast University; Shan Yeung, Florida Gulf Coast University; Maria Zuluaga, Florida Gulf Coast University.
Volume, 21 - March, 2017:
Fair value measurement disclosure regulation and the manufacturing sector, Joseph Reid, North Carolina A&T State University.
Politically skilled audit committee directors and audit committee diligence; Delvin Seawright, Lamar University.
The undergraduate accounting information systems course: a brief history; Kelly Lalonde, Saint Anselm College.
Mutual fund performance, diversification, and concentration; Qiang Bu, Penn State Harrisburg.
Gift card breakage: Evidence of an anomalous recognition pattern; Gregory G. Kaufinger, Anderson University (Indiana).
Does director tenure affect audit committee effectiveness?; Thomas E. Wilson, Jr., University of Louisiana at Lafayette.
A regime-switching model of exchange rate volatility in Mexico; Ricardo Tovar-Silos, Lamar University.
Over-the-counter delivery failures: Characteristics which predict naked short selling; Paul Ziegler, University of Mary Hardin-Baylor; Chris Neuenschwander, Anderson University.
Using financial statement variables to predict stock prices:
Lessons from the, 2007-2009 financial crisis; Benjamin B. Boozer, Jr., Jacksonville State University; Lenn H. Rainwater, Jacksonville State University; S. Keith Lowe, Jacksonville State University.
Who supports tax increases? An example from San Juan County, New Mexico; Chien-Chung Chen, New Mexico Highlands University; Benay Patricia Jones, San Juan County Assessor's Office.
Directors’ and officers’ liability insurance pricing and corporate governance; Ning Wang, Valdosta State University.
Effects of organizational factors on donation sensitivity to an accounting efficiency measure; Nicholas P. Marudas, Mercer University; Julie Petherbridge, Mercer University.
Volume, 20 - September, 2015:
FDI in Hungary and Slovakia: the experience of smaller EU economies; C. Richard Torrisi, Suffolk University.
The effect of employee profit sharing and stock option on corporate earnings measurement quality; Alireza Daneshfar, University of New Haven.
Examining market efficiency: A view from the silver futures market; Alan Harper, South University; Zhenhu Jin, Valparaiso University; Raufu Sokunle, CLS Group.
De novo banks at the crossroads; James B. Bexley, Sam Houston State University.
Integrating Excel, SQL, and SPSS within an Introductory Finance Intrinsic Value Assignment; Richard Walstra, Dominican University; Anne Drougas, Dominican University; Steve Harrington, Dominican University.
Outcomes of distance education in quantitative business courses; John D. Morgan, Winona State University.
Auditor reporting decisions and audit fees; Joseph E. Trainor, St. John’s University.
A practitioners’ guide to the new AICPA Code of Professional Conduct; Todd A. Shawver, Bloomsburg University of Pennsylvania.
Perceptions of independence and auditor rotation: An examination of nonprofit organizations; Adrian L. Mayse, Howard University; Bobbie W. Daniels, Jackson State University; Yvonne Ellis, Georgia Gwinnett College.
Tax deductibility of medical marijuana: Is it deductible and should it be?; Michael Malmfeldt,
Do happy employees lead to financial success?; Charles McPeak, Pepperdine University;
Wesley Young, Pepperdine University.
Volume 19 - March, 2015:
Chinese corporate profitability performance following the Split-share Structure Reform; Leo Bin, University of Illinois; Dar-Hsin Chen, National Taipei University, Taiwan; Kun-Yan Chan, National Taipei University, Taiwan.
The time value of money implications of
continuing care retirement community type-a contracts; Robert B. Burney, Coastal Carolina University.
Audit team formation, Ifeoma A. Udeh, Virginia State University.
Not all prepayment penalties are created equal, Kelly R. Rush, Mount Vernon Nazarene University; Chris Neuenschwander, Anderson University.
Explorations of inward Foreign Direct Investment:
U.S. and China comparative analysis, Jason Williams, Embry-Riddle Aeronautical University; Xuezhi Zhang, Embry-Riddle Aeronautical University.
An examination of accounting for repurchase agreements , Steven W. Smalt, Kennesaw State University; J. Marshall McComb II, Kennesaw State University.
The effect of real earnings management on the information content of earnings, George R. Wilson, Northern Michigan University.
The effects of drought on sustainability and financial performance, Charles McPeak, Pepperdine University; Gabriella Namvar, Pepperdine University.
Exploration funding and the mineral investment climate, Irina Khindanova,
University of Denver.
Critical thinking skills and teaching accounting: a comparative study, Forrest Thompson,
Albany State University; H. Lee Washington, Albany State University.
Empirical study of adverse selection and moral hazard in the
reinsurance market, Jian Wen, Chinese Academy of Finance and Development, Central University of Finance and Economics; K.C. Chen, California State University;
Lifan Wu, California State University.
Addressing cross-disciplinary accounting and information technology learning through a graduate IT course, Carolyn LaMacchia, Bloomsburg University of Pennsylvania; Mark Law, Bloomsburg University of Pennsylvania.
Volume 18 - January, 2015:
Global financial model for the value chain; Robert Rainish, University of New Haven; Pawel Mensz, University of New Haven; James Mohs, University of New Haven.
Ranking accounting programs based on student perceptions of teaching quality from RateMyProfessors.com; Thomas E. Wilson, Jr., University of Louisiana at Lafayette.
Home sweet home: Considerations for determining a person’s “tax home”; Stacy R. Wade, Western Kentucky University.
US housing finance: A clash of economics and politics; Warren Matthews, University of Phoenix; Robert Driver, DeVry University.
The relationship of CPA exam delay after graduation to institutional CPA exam pass rates; John D. Morgan, Winona State University.
Success Stories for Tracking Stock
; Xin Li, University of South Florida St. Petersburg; Tih Koon Tan, The University of Tampa.
The necessity of issuing a corporate governance code for the Kurdistan Region; Shivan A.M. Doski, University of Duhok.
A teaching note for the risk management and insurance instructors and students: SAP accounting example for a property & casualty firm; Michael R. Santos, Sonoma State University; Vincent Richman, Sonoma State University.
Inflation dynamics in Yemen: an empirical analysis; Abdullah Almounsor, Albaha University - Saudi Arabia.
Stock price reaction to analysts’ EPS forecast error; Brandon K. Renfro, Hampton University.
Do donors implicitly ignore fixed assets when assessing nonprofit organizational wealth?; Nicholas P. Marudas, Mercer University.
Financial strength as an indicator of gift card breakage recognition; Gregory G. Kaufinger, Anderson University.
Volume 17 - October, 2014:
Accuracy of earnings forecasts: evidence from Ghana; Joseph Abrokwa, University of West Georgia; Paul Nkansah, Florida A&M University.
An analysis of omitted shareholder proposals; Robert Boylan, Jacksonville University; Richard Cebula, Jacksonville University; Maggie Foley, Jacksonville University; Xiaowei Liu, St. Ambrose University.
Some parallels and propositions from consumer behavior applied to the stock market; Jitendra Tewari, Northeastern State University of Oklahoma.
Analysis of influences of GDP and ICT on Indonesian industrial structural changes using statistical analysis: 1990-2005; Ubaidillah Zuhdi, Tokyo University of Science, Japan & Institut Teknologi Bandung, Indonesia; Shunsuke Mori, Tokyo University of Science, Japan; Kazuhisa Kamegai, Tokyo University of Science, Japan.
New determinants to Chinese ADRs’ long term performance; Weishen Wang, College of Charleston; Minhua Yang, Coastal Carolina University.
Banking trends in the investment portfolio; James B. Bexley, Sam Houston State University.
An exploration of small business restaurants knowledge and skills to prevent fraud; Mark Law, Bloomsburg University of Pennsylvania; Robert Kusant, Bloomsburg University of Pennsylvania.
The Large, medium, and small HBCUs performance on the, 2013 CPA exam, Forrest Thompson, Albany State University; H. Lee Washington, Albany State University.
A Cumulant-based stock market volatility modeling –
Evidence from the international stock markets, Sanja Dudukovic, Franklin University Switzerland.
Real estate broker / agent vs. lawyer, Heston Luersen, Angelo State University; William McKinney, Angelo State University; Biqing Huang, Angelo State University; Maggie Foley, Jacksonville University.
United States accounting, social audits and sustainability: Will COSO help corporations make the connection?, Katherine Kinkela, Iona College.
Mobile banking: generational differences; Sunayan Acharya, Murray State University; Jessica Dunn, Murray State University; Justin Hendrick, Community Financial Services Bank.
Volume 16 - September, 2014:
A brief survey of the impact of block holders on earnings; Loretta N. Baryeh, Albright College.
Types of internal control disclosures - revisited; Leslie Weisenfeld, Winston-Salem State University; Godwin Seshi, Winston-Salem State University.
Minority accounting students’ socialization in AACSB-accredited minority colleges of business; Reginald Wilson, The University of Southern Mississippi.
Predatory lending characteristics and mortgage default; Chris Neuenschwander, Anderson University; Dennis Proffitt, Grand Canyon University.
The relationship between 150-credit hours, accounting credit hours and CPA pass rates; Jason Haen, St. Norbert College; Amy Spielbauer-Vandenberg, St. Norbert College; Ariel Bloniarz, St. Norbert College; Amy Diestler,
St. Norbert College.
Do female CEOs add value for stockholders? A case study of Yahoo!; Shahnaz T Abdullah, Alabama A&M University; Lal C. Chugh, University of Massachusetts Boston; Muhammad Bakhtear Talukdar, Florida International University.
Gender board diversity: further evidence on women in corporate governance; Thomas E. Wilson, Jr., University of Louisiana at Lafayette.
The required information and financial statements disclosure in SMEs; Anas Al-Bakri, Qatar University, Doha, Qatar; Mohammed Matar, Middle East University, Amman, Jordan; Abdul Naser I.Nour, Middle East University (MEU) Amman, Jordan.
Impact of an economic downturn on Sustainability Index investing by capitalization and industry; Charles McPeak, Pepperdine University; Chris Smith, Pepperdine University.
What accounting students should know about the price-earnings ratio; Dean W. DiGregorio, Southeastern Louisiana University.
Factors associated with student performance in an investments course: an empirical study ; Keshav Gupta, Kutztown University of Pennsylvania; Mostafa M. Maksy, Kutztown University of Pennsylvania.
A reexamination of the engine of economic growth in southeast Texas; Carl B. Montano, Lamar University; James L. Slaydon, Lamar University; Ashraf F. El-Houbi, Lamar University.
Volume 15 - April, 2014:
Developing financial competencies within the business curriculum: a deferred tax assignment; Richard Walstra, Dominican University; Steve Harrington, Dominican University; Anne Drougas, Dominican University.
Analysts’ activities and the timing of returns: implications for predicting returns; Andrew A. Anabila, University of Texas Pan American.
The effect of stock split announcements on abnormal returns during a financial crisis; Ajeet Jain, Alabama A & M University; Mohammad G. Robbani, Alabama A & M University.
Using principles of cognitive psychology in accounting to facilitate student learning; John Hathorn, Metropolitan State University of Denver; Christine Noel, Metropolitan State University of Denver; Lesley Hathorn, Metropolitan State University of Denver.
An improved model of effects of accounting measures of inefficiency on donations; Nicholas P. Marudas,
Auburn University Montgomery; TeWhan Hahn, Auburn University Montgomery; Fred A. Jacobs, Georgia State University, Emeritus.
Customer perceptions and preferences of financial institutions; James B. Bexley, Sam Houston State University; Steve A. Nenninger, Sam Houston State University.
Teaching an online accounting information systems course:
Student perceptions of SAP/ERP active learning; Linda Bressler, University of Houston-Downtown.
Keynesian excess: easy policy and slower economic growth; Warren Matthews, Belhaven University; Robert Driver, DeVry University.
Are auditors influenced by the attire worn by clients? A pilot study; Susanne O’Callaghan, Pace University; Umesh Patel, Pace University; John P. Walker, CUNY/Queens College; Raymond J. Elson, Valdosta State University; Lynette Wood, Winston-Salem State University; Donald Wood, Winston-Salem State University.
An examination of factors affecting forecast accuracy in Japan; John Ledbetter, Ball State University; Chris Luchs, Ball State University; Mark Myring, Ball State University; Lucinda Van Alst, Ball State University.
The effect of tax regime changes on the market valuation of tax avoidance?; Carlos E. Jiménez-Angueira, The University of Texas at San Antonio.
Board independence and corporate cash holding; Hoontaek Seo, Niagara University; Daniel L. Tompkins, Niagara University; Sangho Yi, Sogang University.
Volume 14 - October, 2013:
Determinants of auditor independence: a comparison of the perceptions of auditors and non-auditors in Lagos, Nigeria; Uchenna N. Akpom, Tarrant County College; Young O. Dimkpah, Virginia State University.
Material weakness remediation and accounting-related litigation; Kevin Hee, San Diego State University.
Information asymmetry and the FASB’s multi-period adoption policy: The case of SFAS No. 115; Daniel R. Brickner, Eastern Michigan University.
Long-term cash incentives and performance shares awards in executives’ compensation; Wan-Ting Wu, University of Massachusetts, Boston.
Using Coke-Cola and Pepsico to demonstrate Optimal Capital Structure Theory; John C. Gardner, University of New Orleans; Carl B. McGowan, Jr., Norfolk State University; Susan E. Moeller, Eastern Michigan University.
Short-term prediction of exchange traded funds (ETFs) using logistic regression generated client risk profiles; Jerry K. Bilbrey, Jr., Clemson University; Neil F. Riley, Francis Marion University; Caitlin L. Sams, Anderson University.
Which free cash flow is value relevant? The case of the energy industry; Mostafa M. Maksy, Kutztown University of Pennsylvania; Gary T. Chen, University of Illinois at Chicago.
Practical and ethical considerations on the use of cloud computing in accounting; Katherine Kinkela,
Dominated assets, the expected utility maxim, and mean-variance portfolio selection; David Fehr, Southern New Hampshire University.
Using Palisade RISKOptimizer to increase yield-management effectiveness in the hotel industry; Raida Abuizam, Purdue University Calumet; Dolores Rinke, Purdue University Calumet.
Corporate social responsibility and earnings response coefficients; Mary Beth Holbrook, Eastern Kentucky University.
Black Swans and VaR; Michael Adams, Jacksonville University; Barry Thornton, Jacksonville University.
Volume 13 - July, 2013:
A pedagogical Excel application of cumulative abnormal returns to Hewlett-Packard Company’s takeover of 3Com Corporation; Michael R. Santos, Sonoma State University; Antong Victorio, Victoria University of Wellington.
Performance of HBCUs on the CPA examination for the year, 2010; Forrest Thompson, Albany State University.
Accounting for Revenues: Potential changes in valuation and timing; Kelly Lalonde, Saint Anselm College.
Industry specific impact of simplifying deferred taxes; Daniel Acheampong, Florida Gulf Coast University; Adrian Valencia, Florida Gulf Coast University; Ara Volkan, Florida Gulf Coast University.
Price volatility in the silver spot market: an empirical study using Garch applications; Alan Harper, South University; Zhenhu Jin, Valparaiso University; Raufu Sokunle, UBS Investment Bank; Manish Wadhwa, South University.
Evidence on the contracting explanation of conservatism; Ryan Blunck, Georgia State University.
Is baseball recession-proof?; Carl A. Kogut, University of Louisiana at Monroe; Paul S. Nelson, University of Louisiana at Monroe.
Competency approach to accounting education: a global view; Nishat Abbasi, Metropolitan State University of Denver.
Determinants of audit fees in Bahrain: an empirical study; Sekhar Muni Amba, New York Institute of Technology, Bahrain; Fatima Khalid Al-Hajeri, New York Institute of Technology, Bahrain.
Earnings management through real activities manipulation before mergers and acquisitions; Xiaotian Zhu, Credit Suisse Securities; Shuoyi Lu, University of Delaware.
Impact of risk taking on bank financial performance during, 2008 financial crisis; Hussein Tarraf, Oakland University; Karl Majeske, Oakland University.
The use of restricted stock in CEO compensation and its impact in the pre- and post-SOX era; Weishen Wang, College of Charleston; Minhua Yang, Coastal Carolina University.
Volume 12 - February, 2013:
Privatization of infrastructure assets: financial structures, participant motivations, and lessee tax benefits; Khalid A. Razaki, Dominican University; Raymond Pollastrini, Dominican University; Robert J. Moreland, Columbia College.
The pricing of China Region ETFs - an empirical analysis; Yao Zheng, University of New Orleans; Eric Osmer, University of New Orleans.
The, 2007–2008 financial crisis and the availability of small business credit; Burak Dolar, Western Washington University; Fang Yang, University of Detroit Mercy.
Outside shareholder influence on bank CEO incentive pay; Violeta Díaz, New Mexico State University; Rich Fortin, New Mexico State University; Gerson M. Goldberg, Northeastern University; Greg Roth, New Mexico State University.
Value relevance of restructuring charges in firms with varying levels of health; Mary Hilston Keener, The University of Tampa.
Effects of lease capitalization techniques on key measures of financial performance; Eric D. Bostwick, University of West Florida; Robert T. Fahnestock, University of West Florida; W. Timothy O’Keefe, University of West Florida.
Does the alternative three-factor model explain momentum anomaly better in G12 countries?; Steve Fan, University of Wisconsin Whitewater; Linda Yu, University of Wisconsin Whitewater.
An empirical analysis of initial public offering (IPO) price performance in the United States; Zachary A. Smith, Saint Leo University.
The changing face of the S&P 500: Are analysts seeing the “smiles” and “frowns”?; Frank S. Smith, Henderson State University; K. Michael Casey, University of Central Arkansas.
Joint provision of external audit and non-audit services:
alternative propositions; Jean Baptiste Koffi Dodor, Southern University, Baton Rouge; Mary Alice Darby, Southern University, Baton Rouge.
Can financial risk management help prevent bankruptcy?; Monica Marin,
Do bankrupt companies manipulate earnings more than the non-bankrupt ones?; Bruno Maria Franceschetti,
University of Macerata, Italy; Claudia Koschtial, Technische Universität Bergakademie Freiberg,Germany.
Volume 11 - October, 2012:
A cost-benefit analysis of accounting undergraduate education; Robert Schadrie, St. Norbert College; Matthew Van Lanen, St. Norbert College; Amy Vandenberg, St. Norbert College; Jason Haen, St. Norbert College.
The effects of credit ratings on capital structure: evidence from Korea; Min-Shik Shin, Kyungpook National University; Soo-Eun Kim, Kyungpook National University; Jong-Ho Shin, E-Hyun Accounting Corporation.
Contrarian insider trading and earnings management around seasoned equity offerings; SEOs; Loretta Baryeh, Towson University.
Capital structure and the financial crisis; Richard H. Fosberg, William Paterson University.
Fraudulent financial reporting and cash flows; Henry Elrod, University of the Incarnate Word; Megan Jacqueline Gorhum, University of the Incarnate Word.
Deferred tax assets and liabilities: tax benefits, obligations and corporate debt policy; Christine Harrington, The University of Tampa; Walter Smith, The University of Tampa; Donald Trippeer,
Financial Distress and Firm Performance: Evidence from the Asian Financial Crisis; Tih Koon Tan, The University of Tampa.
Selecting a strategic partner: a value maximization approach; David Fehr, Southern New Hampshire University.
The paucity of Fed enforcement actions leading to the subprime mortgage crisis; Khalid A. Razaki, Dominican University; Wayne Koprowski, Dominican University.
An interactive approach to teaching WACC concepts in an introductory finance class; Anne Drougas, Dominican University; Richard Walstra, Dominican University; Steve Harrington, Dominican University.
Differing federal estate tax perceptions: political party affiliation and ideological philosophy; David Moen, University of South Dakota; Thomas Davies, University of South Dakota; Angeline Lavin, University of South Dakota.
Tax avoidance and corporate capital structure; Christine Harrington, The University of Tampa; Walter Smith, The University of Tampa.
Volume 10 - June, 2012:
Bank ownership and performance in Taiwan: do politics matter?
; Jung-Chu Lin, Takming University of Science and Technology; Vichet Sum, University of Maryland – Eastern Shore.
Empirical evidence of financial statement manipulation during economic recessions; Cristi Tilden, Deloitte, LLP; Troy Janes, Rutgers University-Camden.
REIT ETFs performance during the financial crisis; Stoyu I. Ivanov, San José State University.
Examining market efficiency in India: an empirical analysis of the Random Walk Hypothesis; Alan Harper, South University; Zhenhu Jin, Valparasio University.
A “Random-walk” through the Saudi Arabian financial market - Is the Tadawul efficient?; Bruce Q Budd, Al Faisal University.
Accounting for the partial sale of ownership interests when control is retained; John Hathorn, Metropolitan State College of Denver.
Bank ownership and performance in Taiwan: do politics matter?; Jung-Chu Lin, Takming University of Science and Technology; Vichet Sum, University of Maryland – Eastern Shore.
Insider trading and earnings management’s influence on seasoned equity offerings (SEOs)?; Loretta Baryeh, Towson University; Varda Yaari, Morgan State University; Peter Dadalt, The University of Rhode Island.
Effect of KUJ preference on investment behavior: survey based evidence; Samantha Moak, State University of New York at Oneonta;
Dona Siregar, State University of New York at Oneonta; Qun Wu, State University of New York at Oneonta.
An empirical evaluation of fair value accounting numbers: evidence from goodwill accounting; Sohyung Kim, Brock University; Sung Wook Yoon, California State University, Northridge.
Asymmetric behavior of volatility in gasoline prices across different regions of the United States; S. Aun Hassan, Colorado State University – Pueblo; Hailu Regassa, Colorado State University – Pueblo.
Developing sound long-term portfolio strategy for churches and other religious organizations; Murray S. Anthony, East Tennessee State University; Gary D. Burkette, East Tennessee State University; Shelby G. Sparks, Viking Machinery Company.
Volume 9 - April, 2012: (order printed edition)
How increased diversification affects the efficiency of internal capital market?; Rong Guo, Columbus State University.
Critical factors of IFRS adoption in the US: an empirical study; Arsen Djatej, Eastern Washington University; Duanning Zhou, Eastern Washington University; David Gorton, Eastern Washington University; William McGonigle, Eastern Washington University.
Auditor resignations before and after the Sarbanes-Oxley Act; Oliver Bugariski, RWDSU Health & Welfare and Pension Funds; Terry J. Ward, Middle Tennessee State University.
The role of forensic accountants in fraud investigations: Importance of attorney and judge’s perceptions; Linda Bressler, University of Houston-Downtown.
An examination of future firm performance and fundamental analysis; Chris Luchs, Ball State University; Suneel Maheshwari, Marshall University; Mark Myring, Ball State University.
Restated financial statements and type of internal control disclosures; Leslie Weisenfeld, Winston-Salem State University; Godwin Seshi, Winston-Salem State University; Bernadette Ruf, Delaware State University.
Using Technology to Satisfy the Material Participation Requirement of IRC Sec. 469; Eddy J. Burks,
Troy University; Stanley X. Lewis, Jr., Troy University; Amanda N. Paul, Troy University; C. Lee Daniel, Troy University.
Quality of financial disclosures of nonprofit organizations that report zero fundraising expense; Fred A. Jacobs, Auburn University Montgomery; Nicholas P. Marudas, Auburn University Montgomery.
The dark side of organizations – the story of financial predation and inadequate regulations; Olivier Mesly, University of Québec in Outaouais.
Underwriters’ timing performance and the subsequent deals in the IPO market; Cheulho Lee, Florida Memorial University.
The impact of decision aid use on the dilution effect when assessing fraud; Lynette I. Wood, Winston-Salem State University.
Volume 8 - December, 2011: (order printed edition)
Insider trading and market efficiency: Do insiders buy low and sell high?; Stephanie Roddenberry, Longwood University; Frank Bacon, Longwood University.
Investigation on two alternative model-free realized volatility estimators; Zhixin Kang, University of North Carolina at Pembroke; Rami Cooper Maysami, University of North Carolina at Pembroke; Aiwu Zhao, Skidmore College.
The economic impact of FASB’s proposed new lease accounting standard; Sharon S. Seay, Mercer University; Janet Woods, Macon State College.
The price-volume relationship of the Malaysian Stock Index futures market; Carl B. McGowan, Jr., Norfolk State University; Junaina Muhammad, University Putra Malaysia.
Arthur Anderson Auditors and Enron: What happened to their Texas CPA licenses?; Daniel Edelman, Texas A&M University-Commerce; Ashley Nicholson, Texas A&M University-Commerce.
An analysis of the fair value controversy; Robert T. Fahnestock, University of West Florida; Eric D. Bostwick, University of West Florida.
Investor affect, investor status and the influence of analyst reports; Wei Li, Kent State University; Evelyn A. McDowell, Rider University.
Bank charter value determinants during the, 2008 financial crisis; Rich Fortin, New Mexico State University; Gerson M. Goldberg, University of Connecticut; Greg Roth, New Mexico State University.
Keep your taxpayers close and your deficits lower: The effects of connectedness on taxpayer relocation decisions between states; Charles W. Bame-Aldred, Northeastern University; Michaele L. Morrow, Northeastern University.
Demand curves and partial incorporation of information in IPO pricing; Tanya Gulati, Birla Institute of Technology Mesra, India.
Audit fee determinants in the nonprofit sector: A study of community action agencies; Yvonne Ellis, Columbus State University; Quinton L. Booker, Jackson State University.
Accounting information uncertainty: Evidence from company fiscal year changes; Huabing (Barbara) Wang; West Texas A&M University.
Volume 7 - September, 2011: (order printed edition)
Tax compliance in Latin America: a cross country analysis; Mark McCoon, University of Southern Mississippi.
On the significance of REITs in international portfolios – A Canadian versus U.S. perspect; Nicole Grandmont-Gariboldi, St. Thomas University, Miami.
Impact of EU membership process on equity market integration: the case of Turkey; Halil Kiymaz, Rollins College.
Accounting for unprofitable construction contracts: a teaching note; John Hathorn, Metropolitan State College of Denver.
Do investors value environmental capital spending? Evidence from the electric utility sector; Lucia Silva Gao, University of Massachusetts Boston.
How did deregulation and financial innovations impact housing, wealth, and output?; Tricia Coxwell Snyder, William Paterson University.
Evaluating the effect of recession on retail firms’ strategy using DuPont method:, 2006-2009; Philip L. Little, Coastal Carolina University; John W. Mortimer, Coastal Carolina University; Marvin A. Keene, Coastal Carolina University; Linda R. Henderson, Coastal Carolina University.
Determinants of consumer debt: an examination of individual credit management variables; De’Arno De’Armond, West Texas A&M University; Dandan Zhu, HK China Equity Sales.
The changing public reports: an updated comparative study of five industries with specific international implications; Charles J. Pineno, Shenandoah University; L. Mark Tyree, Shenandoah University.
Corporate governance and firm performance: evidence from India; Lal C. Chugh, University of Massachusetts Boston; Joseph W. Meador, Northeastern University; Ashwini Shanth Kumar, University of Massachusetts Boston.
The effects of R&D expenditure on the firm value: evidence from korean small and medium sized enterprises ; Min-Shik Shin, Kyungpook National University; Soo-Eun Kim, Kyungpook National University.
Contingent claim valuation – The case of Phonix Certificates; Rodrigo Hernández, Radford University & University of Arkansas; Christopher Tobler, Stetson University & University of Arkansas; Lynn Saubert, Radford University.
Volume 6 - May, 2011: (order printed edition)
Analyzing financial statements with potentially misreported cost of goods sold figures; Kurt Jesswein, Sam Houston State University.
Underwriter reputation and the decision to go public; Cheulho Lee, Florida Memorial University.
Daily vs. monthly rebalanced leveraged funds; William Trainor Jr.; East Tennessee State University.
From Microcredit to Microfinance: a business perspective; Ray Valadez, Pepperdine University; Bruce Buskirk, Pepperdine University.
The effects of cash holdings on R&D smoothing: evidence from Korea; Min-Shik Shin, Kyungpook National University; Soo-Eun Kim, Kyungpook National University.
Perspectives of non-public accountants about accounting education and certifications: An exploratory investigation; Suzanne Cory, St. Mary’s University; Thomas Huttenhoff, St. Mary’s University.
Limited arbitrage: the South African evidence; Anna Beukes, Northern Alberta Institute of Technology.
Ethical perceptions of newly staffed accountants: an exploratory study; Nicholas Koumbiadis, Adelphi University; Grace Conway, Adelphi University; Jack Angel, Adelphi University.
The relative value relevance of earnings and book value across industries; Mary Hilston Keener, University of Tampa.
Do mutual fund acquisitions affect shareholder wealth?: empirical evidence; Lonnie Bryant, The University of Tampa.
Ownership structure, liquidity, and trade informativeness; Dan Zhou, California State University at Bakersfield.
What drives firms to be more diversified?; Rong Guo, Columbus State University.
Volume 5 - March, 2011: (order printed edition)
Mergers and Acquisitions of Small Businesses in a Troubled Economy ; Randall Hartman, Lock Haven University.
The valuation of compensation expense under SFAS 123R using option pricing theory; John Gardner, University of New Orleans; Carl McGowan, Jr., Norfolk State University; Stephan Smith, Norfolk State University.
Exchange-traded funds and information asymmetry; Dan Zhou, California State University at Bakersfield.
Major changes proposed to GAAP for revenue recognition; Frank E. Ryerson III, Macon State College.
The sum-of-years’ digits depreciation method: use by SEC filers; Thomas Noland, University of Houston.
Evaluating a trend analysis of fraud factors; Kimberly Bales, University of Mary Hardin-Baylor; Terry Fox, University of Mary Hardin-Baylor.
R&D expenditure and dividend smoothing:
Evidence from Korean small and medium sized enterprises; Min-Shik Shin, Kyungpook National; University; Joong-Saeng Kwon, Kyungil University; Soo-Eun Kim, Kyungpook National University.
The portability of capital structure theory: Do traditional models fit in an emerging economy?; Sanjay Rajagopal, Western Carolina University.
Market and industry valuations surrounding initial public offerings; Cheulho Lee, Florida Memorial University.
Saving for college: historical and projected costs; Jordan Bowersox, Sam Houston State University; Jonathan Breazeale, Sam Houston State University.
Revised capital assets pricing model: an improved model for forecasting risk and return, Fraydoon Rahnamay Roodposhti, Islamic Azad University; Zahra Amirhosseini, Islamic Azad University.
Modeling the accumulation and tax-effective gifting of legacy assets, Murray Anthony, East Tennessee State University; Shelby Sparks, East Tennessee State University.
Volume 4 - September, 2010: (order printed edition)
Managerial configuration-making preferences, perceptions, and outcomes in the Canadian banking industry; Ramon Baltazar, St. Mary’s University; E. Kevin Kelloway, St. Mary’s University; John Chamard (Deceased), St. Mary’s University.
On the significance of REITs in international portfolios – A U.S. perspective; Nicole Grandmont-Gariboldi, St. Thomas University.
The swipe and spend economy, Margie Tidwell, Sam Houston State University; Jim Bexley, Sam Houston State University; Bala Maniam, Sam Houston State University.
Corporate cost of debt: the issue of premium or discount bonds, Thomas Secrest, Coastal Carolina University; Robert Burney, Coastal Carolina University.
Usefulness of expected values in liability valuation: the role of portfolio size, Gary Colbert, University of Colorado Denver; Dennis Murray, University of Colorado Denver; Robert Nieschwietz, Seattle University.
The, 2008 financial crisis: FAS 157 and SAS 59 –
did they reflect realty?
; Walter Moore, Nova Southeastern University; Cherie Baker, Nova Southeastern University.
Pricing in the accountant labor market, John Sweeney, Washington State University; Charles Bame-Aldred, Northeastern University; Steven Thornburg, Washington State University.
The changing public reports by management and auditors of publicly held corporations , Charles J. Pineno, Shenandoah University; L. Mark Tyree, Shenandoah University.
Preparing for international financial reporting standards , Amanda Paul, Troy University; Eddy Burks, Troy University.
The Cost and Benefit of Reverse Mortgages , Han Kang, Illinois State University.
Stock market performance of computer software firms across multiple periods , Anne Macy, West Texas A&M University; Neil Terry, West Texas A&M University; James Owens, West Texas A&M University.
Accounting for noncontrolling interests: presenting the new standards in the classroom; Vincent Brenner, Stetson University; Vincent Brenner, Jr., Breakwater Consulting; Ann Watkins, Lamar University.
Volume 3 - July, 2010: (order printed edition)
An analysis of operating performance and firm characteristics around open market share repurchases; Terry Nixon, Miami University; Greg Roth, New Mexico State University; Andy Saporoschenko, University of Missouri.
Taxes are still certain: individual tax consequences under Sarbanes Oxley; Kathryn Hansen, California State University – Los Angeles; Edward Monsour, California State University – Los Angeles.
Globalization of financial markets and reflexion to Turkish small and medium size enterprises (SME): Basel II; Selcuk Kendirli, Hitit University.
Consolidation of accounts of public groups: the case of Portuguese public universities; Maria da Conceição da Costa Marques, Instituto Superior de Contabilidade e Administração de Coimbra; Margarida Mano, University of Coimbra.
The melding of financial and valuation analysis: an application; Harold Fletcher, Loyola University Maryland; Thomas Ulrich, Loyola University Maryland.
Performance of exchange-traded sector index funds in the October 9, 2007-March 9, 2009 bear market; Ilhan Meric, Rider University; Kathleen Dunne, Rider University; Charles McCall, Rider University; Gulser Meric; Rowan University.
Estimating the magnitude of the MV-IV gap: empirical evidence; M. Douglas Berg, Sam Houston State University; Robert Stretcher, Sam Houston State University.
Consolidation theories and push-down accounting: achieving global convergence; Catherine Baluch, Gartner, Inc.; Dee Burgess, Florida Gulf Coast University; Reuben Cohen, Sothern Wine and Spirits; Edmond Kushi, Elona S. Ruci, CPA, PA; Pamela Tucker, FGCU Continuing Education; Ara Volkan, Florida Gulf Coast University.
Impact of elimination of uptick rule on stock market volatility; Vivek Bhargava, Alcorn State University; Daniel Konku, Northern Michigan University.
How Sharia law is affecting global interest rate determination; Brent Dalrymple, University of Central Florida.
Understanding small private retail firm growth using the sustainable growth model; Michael Phillips, Austin Peay State University; Steven Anderson, Austin Peay State University; John Volker, Austin Peay State University.
AABRI has permanently retracted this manuscript from publication for non-compliance with the AABRI Originality Policy: VAT: The elixir for America’s economic ills?; Benjamin Neil, Towson University.
Volume, 2 - January, 2010: (order printed edition)
Deferred Taxes in the Context of the Unit Problem; Ron Colley, University of West Georgia; Joseph Rue, Florida Gulf Coast University; Ara Volkan, Florida Gulf Coast University.
The Materiality of Lifo Accounting Distortions on Liquidity Measurements; David Coffee, Western Carolina University; Reed Roig, University of North Carolina at Asheville; Roger Lirely, Western Carolina University; Phillip Little, Coastal Carolina University.
Do declining exchange rates help the U.S. economy?; John J. Heim, Rensselaer Polytechnic Institute.
Rating groups vs. ratings of group members: evidence from the Italian financial market; Lucia Gibilaro, University of Bergamo; Gianluca Mattarocci, University of Rome Tor Vergata.
Teaching foreign exchange market issues in business education; Frank Flanegin, Robert Morris University; Alina Zapalska, Marshall University; Denis Rudd, Robert Morris University; Pat Litzinger, Robert Morris University.
Should Goldman Sachs and Morgan Stanley try to get half price on the TARP warrants?; Linus Wilson, University of Louisiana at Lafayette.
Pro forma versus GAAP reporting: an examination of differences in investor perceptions; Kevin James, Middle Tennessee State University; Franklin Michello, Middle Tennessee State University.
Tax planning: avoiding the rule against perpetuities with foreign-based trusts - why, how and whether (ethically speaking); David Ritter, Texas A & M University Central Texas; John Shampton, Texas Wesleyan University.
Management structure and the risk of mutual fund managers; Lonnie Bryant, College of Charleston; Hao-Chen Liu, College of Charleston.
Explaining variation in market to book ratios: do corporate reputation ratings add explanatory power over and above brand values?; Philip Little, Coastal Carolina University; David Coffee, Western Carolina University; Roger Lirely, Western Carolina University; Beverly Little, Western Carolina University.
Gifting and Medicaid; Elliott Levy, Bentley University.
Real estate lending-- some bankers just never learn: a logistical regression analysis; Fred Hays, University of Missouri-Kansas City; Stephen De Lurgio, University of Missouri-Kansas City; Arthur Gilbert, Jr. University of West Florida.
Volume 1 - August, 2009: (order printed edition)
A Comparison of Alternative Approaches to Equity Valuation of Privately Held Entrepreurial Firms; Michael Adams, Jacksonville University, Barry Thornton, Jacksonville University.
An Analytical Approach To Detecting Insurance Fraud Using Logistic Regression; J. Holton Wilson, Central Michigan University.
PCAOB Inspections: Auditor Violations and Client Characteristics; Mary Jane Lenard, Meredith College; Norman Meonske, Kent State University; Pervaiz Alam,
Kent State University.
A FRAMEWORK FOR GOVERNMENTAL ORGANIZATIONS’ BALANCED SCORECARD; Jean Dodor, Jackson State University; Rameshwar Gupta, Jackson State University; Bobbie Daniels, Jackson State University.
The Effect of the Sarbanes-Oxley Act on Auditors’ Audit Performance; Tae G. Ryu, Metropolitan State College of Denver; Barbara Uliss, Metropolitan State College of Denver; Chul-Young Roh, East Tennessee State University.
Economic Entity Theory: Non-Controlling Interests and Goodwill Valuation; Mei-Lung Chen, Northeastern Illinois University; Ring D. Chen, Northeastern Illinois University
Managerial and Functional Influences on Perceived Environmental Uncertainty; Lookman Folami, Bryant University; Thomas Powers, University of Alabama at Birmingham
Intellectual Capital and Valuation: Challenges in the Voluntary Disclosure of Value Drivers; Richard Petty, Macquarie University; Suresh Cuganesan, Swinburne University of Technology; Nigel Finch, The University Of Sydney; Guy Ford, Macquarie University
U.S. Mergers and Acquisitions: A Test of Market Efficiency; Nick von Gersdorff, Longwood University; Frank Bacon, Longwood University
The Practice of Human Capital Reporting Among Australian Financial Institutions; Suresh Cuganesan, Swinburne University Of Technology; Tyrone Carlin, The University Of Sydney; Nigel Finch, The University Of Sydney
The Changing Accounting Environment: International Accounting Standards and US implementation; Assma Sawani, Westminster College
Efficiency Ratios and Community Bank Performance; Fred Hays, University of Missouri—Kansas City; Stephen De Lurgio, University of Missouri—Kansas City; Arthur Gilbert, Jr., University of West Florida
AABRI Home | Journals | Submission Information | Conferences | Contact Us | Search AABRI
Academic and Business Research Institute
P.O. Box, 2235, Ponte Vedra Beach, FL, 32004, USA
Phone - (904)435-4330
Dr. Russell Baker, AABRI Executive Director