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Submissions from 2023

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Remembering fraud in the future: Investigating and improving auditors’ attention to fraud during audit testing, Ashley Austin

Submissions from 2021

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The Data Analytics Journey: Interactions Among Auditors, Managers, Regulation, and Technology, Ashley Austin, Tina D. Carpenter, Margaret H. Christ, and Christy S. Nielson

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Information search in times of market uncertainty: an examination of aggregate and disaggregate uncertainty, Marshall A. Geiger, Rajib Hasan, Abdullah Kumas, and Joyce Van Der van der Laan Smith

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The Funding of Higher Education: An Empirical Examination of the Cost of Education in Business Schools, Keith A. Houghton, Nancy Bagranoff, and Christine Jubb

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Materiality Thresholds: Empirical Evidence from Change in Accounting Estimate Disclosures, Daniel Gyung Paik, Philip Keunho Chung, Collin Rabe, and Marshall A. Geiger

Submissions from 2020

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Debt Covenant Condition and the Relative Use of Operating Lease and Long-term Debt, Daniel Gyung Paik, Brandon Byunghwan Lee, Joyce Van Der Laan Smith, and Sung Wook Yoon

Submissions from 2019

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Summaries of the Teaching Domain Statements of the 2018 Cook Prize Winners., Nancy A. Bagranoff and Valaria Vendrzyk

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Predictable Irrationality in Managerial Accounting: Does Knowledge Overcome Cognitive Biases of Undergraduate Students?, Paul M. Clikeman and Jerry L. Stevens

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Loan purpose and accounting based debt covenants, Daniel Gyung Paik, Timothy L. Hamilton, Brandon Byunghwan Lee, and Sung Wook Yoon

Submissions from 2018

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Anticipation and Reaction to Going Concern Modified Audit Opinions by Sophisticated Investors, Marshall A. Geiger and Abdullah Kumas

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Market Ambiguity and Individual Investor Information Demand, Rajib Hasan, Abdullah Kumas, and Joyce Van Der Laan Smith

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A Study of Long-Lived Asset Impairment Under U.S. GAAP and IFRS Within the U.S. Institutional Environment, Philip K. Hong, Daniel Gyung Paik, and Joyce Van Der Laan Smith

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A Study of Long-Lived Asset Impairment Under U.S. GAAP and IFRS Within The U.S. Institutional Environment, Daniel Gyung Paik, Keejae Hong, and Joyce Van Der Laan Smith

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The Association Between Audit Fees and Accounting Restatement Resulting from Accounting Fraud and Clerical Errors, Daniel Gyung Paik, Taewoo Kim, Kip Krumwiede, and Brandon B. Lee

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Acquired In-Process Research Development and Earnings Management, Daniel Gyung Paik, Junyoup Lee, Eun Suh Lee, and Kevin H. Kim

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Instructional Case: Can Management Accounting Help Aid Associations Make Tough Choices in Haiti?, Daniel Gyung Paik, W. Darrell Walden, and Kip R. Krumwiede

Submissions from 2017

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Corporate social responsibility performance and outsourcing: The case of the Bangladesh tragedy, Daniel Gyung Paik, Brandon B. Lee, and Kip R. Krumwiede

Submissions from 2015

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Responsible Accounting for Stakeholders, Jeffrey S. Harrison and Joyce Van Der van der Laan Smith

Submissions from 2014

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Releasing Information in XBRL: Does It Improve Information Asymmetry for Early U.S. Adopters?, Marshall A. Geiger, David S. North, and Daniel D. Selby

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The Effects of Offshoring on Judgment Quality in a Management Accounting Task, Daniel D. Selby

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A Model to Support IT Infrastructure Planning and the Allocation of IT Governance Authority, Steven M. Thompson, Peter Ekman, Daniel Selby, and Jonathan W. Whitaker

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Does the adoption of IFRS affect corporate social disclosure in annual reports?, Joyce Van Der van der Laan Smith, Andrea L. Gouldman, and Rasoul H. Tondkar

Submissions from 2012

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Auditor Reporting on Going Concern Uncertainty: A Research Synthesis, Elizabeth Carson, Neil L. Fargher, Marshall A. Geiger, Clive S. Lennox, Kannan Raghunandan, and Marleen Willekens

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Do External Financial Statement Auditors Sufficiently Adjust Their Audit Plans for Automated-Control Deficiencies?, Daniel D. Selby

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Will It be a Tough Year?, Daniel D. Selby and W. Darrell Walden

Submissions from 2011

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Do CEOs and Principal Financial Officers Take a "Bath" Separately or Together?: An Investigation of Discretionary Accruals Surrounding Appointments of New CEOs and PFOs, Marshall A. Geiger and David S. North

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The Effect of Audit Committee Independence on the Distribution of Earnings Levels and Changes, Daniel Gyung Paik and Daniel D. Selby

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Can Financial Statement Auditors Identify Risk Patterns in IT Control Evidence?, Daniel D. Selby

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The Influence of Irrelevant Information on IS Auditor Key Risk Factor Predictions, Daniel D. Selby

Submissions from 2010

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The Effect of Institutional and Cultural Factors on the Perceptions of Earnings Management, Marshall A. Geiger and Joyce Van Der van der Laan Smith

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Do Auditors Adjust Their Audit Plans Accordingly When They Encounter Material Automated Control Weaknesses?, Daniel D. Selby

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The impact of corporate social disclosure on investment behavior: A cross-national study, Joyce Van Der van der Laan Smith, Ajay Adhikari, Rasoul H. Tondkar, and Robert L. Andrews

Submissions from 2009

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Chinese GAAP and IFRS: An analysis of the convergence process, Songlan Peng and Joyce Van Der van der Laan Smith

Submissions from 2008

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Does Convergence of Accounting Standards Lead to the Convergence of Accounting Practices? A Study from China, Songlan Peng, Rasoul H. Tondkar, Joyce Van Der van der Laan Smith, and David W. Harless

Submissions from 2007

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An International Comparison of Student Perceptions of Earnings Management: Evidence of Effects of National Origin between Mexico and the United States, Marshall A. Geiger, Carmen Quirvan, and Alejandro Hazera

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The impact of group formation in a cooperative learning environment, Joyce Van Der van der Laan Smith and Roxanne M. Spindle

Submissions from 2005

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Exploring differences in social disclosures internationally: A stakeholder perspective, Joyce Van Der van der Laan Smith, Ajay Adhikari, and Rasoul H. Tondkar

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Student Preferences for Common or Unique Assignments: Some Early Evidence, Erwin Waldmann, Janek Ratnatunga, and Marshall A. Geiger

Submissions from 2004

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An Empirical Analysis of Internal Control Weaknesses Under SAS No. 78: An Examination of State Audit Reports, Edmund J. Boyle, Steven M. Cooper, and Marshall A. Geiger

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Internal Control Components: Did COSO Get It Right?, Marshall A. Geiger, Steven M. Cooper, and Edmund J. Boyle

Submissions from 2002

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Appearances Are Important: Outsourced Internal Audit Services and the Perception of Auditor Independence, Marshall A. Geiger, D. Jordan Lowe, and Kurt J. Pany

Submissions from 2001

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Summary #4: The Effects of Internal Audit Outsourcing on Perceived External Auditor Independence, D. Jordan Lowe, Marshall A. Geiger, and Kurt Pany

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Sys Trust Liability, Daniel D. Selby

Submissions from 1998

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A Note on Going-Concern Modified Audit reports and Subsequent Bankruptcies Before and After SAS No. 59, Marshall A. Geiger, Kannan Raghunandan, and Dasaratha V. Rama

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Going-Concern Audit Report Recipients Before and After SAS No. 59, Marshall A. Geiger, Kannan Raghunandan, and D. V. Rama

Submissions from 1997

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On the Answer-Arrangement Bias of Professional Certification Examinations in Accounting, Marshall A. Geiger and Mark M. Higgins

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Auditor Judgment Confidence: Direct Evidence for the Process View, Marshall A. Geiger and A.C. LLoyd Spurrell

Submissions from 1996

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Factors Influencing Award of Compensation Contraacts: An Analysis of Written Protocols, Marshall A. Geiger, Manash R. Ray, and Narayan S. Umanath

Submissions from 1994

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Investor Views of Audit Assurance: Recent Evidence of the Expectation Gap, Marshall A. Geiger

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The New Auditor's Report: Have the Benefits of Wording Changes Been Acknowledged Outside the CPA Profession?, Marshall A. Geiger

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Further Comments on the Use of the LSI in Research on Student Performance in Introductory Accounting, Marshall A. Geiger and Edmund J. Boyle

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A Three-Year Longitudinal Study of Change in Student Learning Styles, Jeffrey K. Pinto, Marshall A. Geiger, and Edmund J. Boyle

Submissions from 1992

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Learning Styles of Introductory Accounting Students: An Extension to Course Performance and Satisfaction, Marshall A. Geiger

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Learning Styles of Students and Instructors: An Analysis of Course Performance and Satisfaction, Marshall A. Geiger and Edmund J. Boyle

Submissions from 1991

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The Myth of "Conventional Wisdom" on Changing Multiple-Choice Answers, Marshall A. Geiger

Submissions from 1990

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Bankers' Reactions to the New Standard Report and Consistency Reporting Requirements, Marshall A. Geiger

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Teaching Accounting Concepts Versus Applications: An Analysis of Student Attitudes, Marshall A. Geiger

Submissions from 1988

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SAS no. 58: Did the ASB Really Listen?, Marshall A. Geiger