The Accounting Faculty Research and Publications Series is comprised of books and articles published by Marquette University's accounting faculty.

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Submissions from 2017

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Information Sharing during Auditors' Fraud Brainstorming: Effects of Psychological Safety and Auditor Knowledge, Jodi L. Gissel and Karla M. Johnstone

Submissions from 2016

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Audit Quality Indicators: Perceptions of Junior-level Auditors, Veena L. Brown, Jodi L. Gissel, and Daniel Neely

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The Adoption and Use of the Hirschman–Herfindahl Index in Nonprofit Research: Does Revenue Diversification Measurement Matter?, Grace L. Chikoto, Qianhua Ling, and Daniel G. Neely

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A Case of Fixed Asset Accounting: Initial and Subsequent Measurement, Jodi L. Gissel

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Foxes in the Henhouse: An Exploratory Inquiry into Financial Markets Fraud, Joseph Wall and Timothy J. Fogarty

Submissions from 2015

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Negativity Bias in Investors’ Reactions to Board of Directors’ Risk Oversight Disclosure, Ikseon Suh and Joseph Ugrin

Submissions from 2014

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A Profile of Top Performers on the Uniform CPA Exam, Michael D. Akers, Don Giacomino, Kelly Courtney, and Olivia Johnson

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Narcissism in Public Accounting Firms, Michael D. Akers, Don E. Giacomino, and Jill Weber

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Using Archival Data Sources to Conduct Nonprofit Accounting Research, Nancy Chun Feng, Qianhua Ling, Daniel Neely, and Andrea Alston Roberts

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Fraud Examination Case: Crafty Cash Theft?, Jodi L. Gissel

Submissions from 2013

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An Examination of Personal Values and Value Systems of Chinese and U.S. Business Students, Michael D. Akers, Don Giacomino, and Xin Li

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Narcissism and Accounting Majors, Jill C. Brown, Michael D. Akers, and Don Giacomino

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Competitive Strategy and Voluntary Environmental Disclosure: Evidence from the Chemical Industry, Qianhua Ling

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Charitable Ratings and Financial Reporting Quality: Evidence from the Human Service Sector, Qianhua Ling and Daniel G. Neely

Submissions from 2012

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Disclosure and Cross-listing: Evidence from Asia-Pacific Firms, Li Li Eng and Qianhua Ling

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Ex Ante Severance Agreements and Timely Disclosures of Bad News, Qianhua Ling

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Implications of Being a Highly Rated Organization: Evidence from Four-Star Rated Nonprofits, Qianhua Ling and Daniel G. Neely

Does the Board of Directors’ Risk Oversight Disclosure Influence Novice Investors’ Risk Assessments and Decisions?, Ikseon Suh

Submissions from 2011

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Section 382: Recent Developments And The New Poison Pill, Suzanne Baierl, James Trebby, and Phillip Wamser

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The Effects of Disclosure Type and Audit Committee Expertise on Chief Audit Executives’ Tolerance for Financial Misstatements, Carolyn S. Norman, Jacob M. Rose, and Ikseon Suh

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An Effective and Efficient Analytic Technique: A Bootstrap Regression Procedure and Benford's Law, Ikseon Suh, T. Christopher Headrick, and Sandra Minaburo

Submissions from 2010

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Formation and Consequences of Going Concern Opinions: A Review of the Literature, Jodi L. Gissel

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An Examination of Underreporting of Time and Premature Signoffs by Internal Auditors, Qianhua Ling and Michael D. Akers

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Playing the Ratings Game: The Significance of the Four Star Rating, Qianhua Ling and Daniel G. Neely

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Changing the Course: Applying Sarbanes-Oxley to the Classroom, Maureen Francis Mascha and Michael D. Akers

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A Comparative Analysis of the Bootstrap versus Traditional Statistical Procedures Applied to Digital Analysis Based on Benford’s Law, Ikseon Suh and T. Christopher Headrick

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The Influence of Foreign Operations and Their Disclosure on Earnings Quality, Sixian Yang, Fang Hu, and Don Giacomino

Submissions from 2009

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Revisiting Financial (Accounting) Literacy: A Comparison Of Audit Committee Members And Business Students, Don Giacomino, Joseph Wall, and Michael D. Akers

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Applying Sarbanes-Oxley Principles to Colleges and Universities, Sean Goins, Don Giacomino, and Michael D. Akers

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An Examination Of The Use Of The Board Balanced Scorecard By Large Public Corporations, Qianhua Ling, Don Giacomino, Michael Browne, and Michael D. Akers

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Trading in CO2 Credits: Tax Issues to Consider, Maureen Mascha, J. William Harden, and James Trebby

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International Perception of Corruption, Bina Menon and Michael D. Akers

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Reduced Income Can Translate into Larger Tax Deductions and Credits, James Trebby

Submissions from 2008

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FIN 48: The Impact On Staffing, Internal Control Processes And Expertise Of Privately-Held Companies, Reed C. Kirschling and Michael D. Akers

Submissions from 2007

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Earnings Management and Its Implications, Michael Akers, Don Giacomino, and Jodi L. Gissel

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Whistleblowing and Good Governance, Tim V. Eaton and Michael D. Akers

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The Accouting Ph.D. Crisis and the Profession's Response, Don E. Giacomino and Michael D. Akers

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A Review of Bankruptcy Prediction Studies: 1930-Present, Jodi L. Gissel, Don Giacomino, and Michael D. Akers

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A Review Of Going Concern Prediction Studies: 1976 To Present, Jodi L. Gissel, Don Giacomino, and Michael D. Akers

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Descriptive Evidence from Audit Practice on SAS No. 99 Brainstorming Activities, Karla M. Johnstone and Jodi L. Gissel

Submissions from 2006

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Real World Classroom, Michael D. Akers

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Fraud Requirements in SSARS 10, Michael D. Akers and Jodi L. Gissel

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What Is Fraud and Who Is Responsible?, Michael D. Akers and Jodi L. Gissel

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The Ethics Of Managing Short-Term Earnings: Business Managers And Business Students Rate Earnings Management Practices – Implications For Academia, Don Giacomino, Jodi L. Gissel, and Michael D. Akers

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Weighing the Public Interest, Jodi L. Gissel, Don Giacomino, and Michael Akers

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SOX Goes to College, Craig Piotrowki CPA and Robert Yahr CPA, Ph.D.

Submissions from 2005

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Career Rebound, Michael D. Akers

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Graduate Student Audit Project, Michael D. Akers and Jodi L. Gissel

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Internal Audit, Sarbanes-Oxley And Athletic Departments: An Examination And Recommendations For Reform, Michael D. Akers and Gregory Naples

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Interviewing the Client, Michael D. Akers and Robert Yahr

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Earnings Quality: It's Time to Measure and Report, Jodi L. Gissel, Don Giacomino, and Michael D. Akers

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CPAs' Perceptions of the Impact of SAS 99, Donald C. Marczewski and Michael D. Akers

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Seek Ways to Minimize the Mushrooming Alternative Minimum Tax, James Trebby and George Kutner

Submissions from 2004

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Boards Of Advisors In Small Businesses: An Empirical Profile Of Their Composition And Use, Michael D. Akers and Don Giacomino

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Measuring And Changing The Values Of Accounting Students, Michael Akers, Tim V. Eaton, and Don Giacomino

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The Application of Sarbanes-Oxley to Intercollegiate Athletics, Gregory Naples and Michael D. Akers

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Local Government Reporting Under GASB 34, Robert Yahr and Don Rahn

Submissions from 2003

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Underreporting of Chargeable Time: The Impact of Gender and Characteristics of Underreporters, Michael D. Akers and Tim V. Eaton

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Going-Concern Opinions: Broadening the Expectations Gap, Michael D. Akers, Meredith A. Maher, and Don Giacomino

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Your EQ Skills: Got What it Takes?, Michael D. Akers and Grover L. Porter

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An Empirical Examination of the Usefulness of the Motley Fool's "Flow Ratio", Don Giacomino and Michael D. Akers

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Internal Auditor Participation in Systems Development Projects, Meredith Maher and Michael D. Akers

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Internal Audit's Role in Systems Development: The CEO's Perspective, Meredith Maher and Michael D. Akers

Submissions from 2002

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Free Up Funds for Estate Expenses with Section 303 Redemptions, Robert M. Kozub and James Trebby

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Using Benford's Law to Detect Fraud in the Insurance Industry, Meredith Maher and Michael D. Akers

Submissions from 2001

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Tax Rate Predictions Affect Roth vs. Traditional IRA Choice, Lloyd Doney, George Kutner, and James Trebby

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Personal Values Profiles and Value Types of the Most Influential People in Accounting, Don Giacomino and Michael D. Akers

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Investment Performance Comparison Between Roth and Traditional Individual Retirement Accounts, George Kutner, Lloyd Doney, and James Trebby

Submissions from 2000

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Ethics And The Accountants’ Code Of Conduct, Michael D. Akers and Don Giacomino

Submissions from 1999

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Personal Values of Certified Internal Auditors, Michael D. Akers and Don Giacomino

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An Examination of Management Accountants’ Use and Perception of Expert Systems, Michael D. Akers, Robert E. Jordan, and Grover L. Porter

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Personal Values of Japanese Business Managers, Don E. Giacomino, Michael D. Akers, and Atsushi Fujita

Submissions from 1998

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An Examination of the Differences Between Personal Values and Value Types of Female and Male Accounting and Nonaccounting Majors, Michael D. Akers and Don Giacomino

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Underreporting Chargeable Time: A Continuing Problem for Public Accounting Firms, Michael D. Akers, Charles T. Horngren, and Tim V. Eaton

Submissions from 1997

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Designing and Implementing an Accounting Assessment Program, Michael D. Akers, Don Giacomino, and James Trebby

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The New Governmental Reporting Model: Is It a Field of Dreams?, Robert Yahr and Paul Copley

Submissions from 1995

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Information Systems Content in the CMA Examination, Michael D. Akers and Lloyd Doney

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Environmental Auditing: An Examination of Internal Audit Involvement, Michael D. Akers and Mark A. Klos

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Strategic Planning at Five World-Class Companies, Michael D. Akers and Grover L. Porter

Submissions from 1994

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Information and Accountants in the Role of Strategic Planning, Michael D. Akers and Grover L. Porter

Submissions from 1993

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Analyzing Information Systems Content in the CIA Examination, Michael D. Akers, Lloyd D. Doney, and Ann Marie Wick

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Information Systems Content in the CPA Examination, Lloyd D. Doney and Michael D. Akers

Submissions from 1992

An Empirical Examination of the Factors Affecting the Success of NCAA Division I College Basketball Teams, Michael D. Akers, Shaheen Wolff, and Thomas E. Buttross

Submissions from 1991

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SEC Proposed Rules on Report of Management Responsibilities: Review and Reaction, Michael D. Akers

Submissions from 1990

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Review of Modern Auditing, Michael D. Akers

Submissions from 1989

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Coping with Change at Martin Industries, Russell F. Briner, Michael D. Akers, James W. Truitt, and James D. Wilson

Submissions from 1988

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An Actuarial Analysis of the Production Function of Major League Baseball, Michael D. Akers and Thomas E. Buttross

Submissions from 1987

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In Defense of Management Accounting, Grover L. Porter and Michael D. Akers

Submissions from 1986

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Expert Systems for Management Accountants, Michael D. Akers, Grover L. Porter, Edward J. Blocher, and William G. Mister