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 2022

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Perception of Internal Controls Helps Explain Whistleblowing, Andrea M. Scheetz, Tonya D.W. Smalls, Joseph Wall, and Aaron B. Wilson

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Restricted Stock is on the Rise: What Does this Mean for Whistleblowing?, Andrea M. Scheetz, Joseph Wall, and Aaron B. Wilson

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The Rise and Decline of LIFO, Daniel P. Tinkelman and Qianhua Ling

Submissions from 2021

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Corporate Climate Change Disclosure during the Trump Administration: Evidence from Standalone CSR Reports, Carla Antonini, Wioleta Olczak, and Dennis M. Patten

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The Foreign Corrupt Practices Act: How Investors Respond when Violation Severity and Corresponding Penalty (mis)Match, Wioleta Olczak

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Industry Norm, Legitimacy Threats, and Managerial Decision-Making: An Experimental Investigation of Environmental Capital Expenditure Projections, Wioleta Olczak and Dennis M. Patten

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Toward an Understanding of Year-Over-Year Changes in Municipal Management Discussion and Analysis Disclosures, Kevin Rich, Brent L. Roberts, Joseph Wall, and Jean X. Zhang

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Linguistic Tone of Management Discussion and Analysis Disclosures and the Municipal Debt Market, Kevin T. Rich, Brent L. Roberts, and Jean X. Zhang

Submissions from 2020

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Determinants and Consequences of Internal Audit Functions Within Colleges and Universities, Steven DeSimone and Kevin Rich

Submissions from 2018

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Professional Skepticism: Practitioners’ Perceptions And Training Practices, Jodi L. Gissel

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The Future of Employee Collective Action Waivers, Douglas O. Smith

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Poetry and Accounting: “What Is It You Plan to Do with Your One Wild and Precious Life?”, Richard Tobin

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Cryptocurrencies Are Taxable and Not Free From Fraud, Joseph Wall, D. Larry Crumbley, Lewis B. Kilbourne, and Caleb Blair

Submissions from 2017

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Measuring EQ Of Chinese Accounting Students, Michael D. Akers, Don E. Giacomino, Sin Li, and Joseph Wall

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

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Statutory Interpretation After Hively: Where Will the Seventh Circuit Go?, Douglas O. Smith

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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Supreme Court Rules Severance Payments Included in FICA Wage Definition, James Trebby

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

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Proposed Financial Statement Changes By The FASB-IASB: Reactions From Chinese Accounting Majors, Don E. Giacomino, Xin Li, and Michael D. Akers

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

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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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The Foreign Corrupt Practices Act: An Examination of Cases and Enforcement Actions, Michael Akers and Brittany Zeske

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

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The Standard Auditor's Report: Preparer, User, And Student Reactions To The PCAOB Concept Release, Don E. Giacomino and Michael D. Akers

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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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Examining An Online Investment Research Service: The Motley Fool, Don Giacomino and Michael Akers

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Generational Differences Of Personal Values Of Business Students, Don Giacomino, Jill Brown, and Michael Akers

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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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Are Consumers Disadvantaged or Vulnerable? An Examination of Consumer Complaints to the Better Business Bureau, Dennis Garrett and Peter Toumanoff

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Proposed Financial Statement Changes: Reactions To The FASB-IASB Discussion Paper, Don E. Giacomino and Michael D. Akers

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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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An Empirical Examination of Whistleblowing Policies and Mechanisms at Universities, Michael D. Akers and Tim V. Eaton

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Goodwill And Goodwill Write-Downs: Their Effects On Earnings Quality For 2008 And 2009, Don Giacomino and Michael Akers

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Testing the Financial Literacy and Expertise of Audit Committee Members, Don E. Giacomino, Michael D. Akers, and Joseph Wall

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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 Accounting 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 and Robert Yahr

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