The Accounting Faculty Research and Publications Series is comprised of books and articles published by Marquette University's accounting faculty.
Submissions from 2025
Is More Always Better? An Experimental Examination of the Effects of Feedback Frequency, Narcissistic Oversensitivity, and Growth Mindset on Performance Accuracy, Joseph A. Johnson, Khim Kelly, and Wioleta Olczak
The Effect of Narcissism and Contract Frame on Employee Performance in the Presence of an Ex Ante Target, Theresa Libby and Wioleta Olczak
Identical Ratios: A Red Flag of Ratio Management, Qianhua Ling and Andrea Alston Roberts
Submissions from 2024
The (Exit) Price of a Horse: Finding the Fair Value of an Unusual Nonfinancial Asset, Elizabeth C. Altiero, Theresa Libby, and Wioleta Olczak
Audit Partner Style and Financial Statement Comparability: New Evidence from the US Market, Tracie Frost, Zhijian He, Xin Luo, and Derrald Stice
Costs and Benefits of the LIFO-FIFO Choice, Qianhua Ling and Daniel P. Tinkelman
Submissions from 2023
The Impact of Customer-Reported Cybersecurity Breaches on Key Supplier Innovations and Relationship Disruption, Zhijian He, JiangBo HuangFu, Mark Kohlbeck, and Lin Wang
Outsiders Looking In: Do Contingent Workers Whistleblow?, D. Kip Holderness, Andrea M. Scheetz, and Joseph Wall
Circular Economy to the Rescue? The U.S. Corporate Disclosure Response to the Plastic Crisis, Wioleta Olczak, Dennis M. Patten, and Hyemi Shin
Submissions from 2022
Perception of Internal Controls Helps Explain Whistleblowing, Andrea M. Scheetz, Tonya D.W. Smalls, Joseph Wall, and Aaron B. Wilson
Restricted Stock is on the Rise: What Does this Mean for Whistleblowing?, Andrea M. Scheetz, Joseph Wall, and Aaron B. Wilson
The Rise and Decline of LIFO, Daniel P. Tinkelman and Qianhua Ling
Submissions from 2021
Corporate Climate Change Disclosure during the Trump Administration: Evidence from Standalone CSR Reports, Carla Antonini, Wioleta Olczak, and Dennis M. Patten
The Foreign Corrupt Practices Act: How Investors Respond when Violation Severity and Corresponding Penalty (mis)Match, Wioleta Olczak
Industry Norm, Legitimacy Threats, and Managerial Decision-Making: An Experimental Investigation of Environmental Capital Expenditure Projections, Wioleta Olczak and Dennis M. Patten
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
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
Determinants and Consequences of Internal Audit Functions Within Colleges and Universities, Steven DeSimone and Kevin Rich
Submissions from 2018
Professional Skepticism: Practitioners’ Perceptions And Training Practices, Jodi L. Gissel
The Future of Employee Collective Action Waivers, Douglas O. Smith
Poetry and Accounting: “What Is It You Plan to Do with Your One Wild and Precious Life?”, Richard Tobin
Cryptocurrencies Are Taxable and Not Free From Fraud, Joseph Wall, D. Larry Crumbley, Lewis B. Kilbourne, and Caleb Blair
Submissions from 2017
Measuring EQ Of Chinese Accounting Students, Michael D. Akers, Don E. Giacomino, Sin Li, and Joseph Wall
Information Sharing during Auditors' Fraud Brainstorming: Effects of Psychological Safety and Auditor Knowledge, Jodi L. Gissel and Karla M. Johnstone
Statutory Interpretation After Hively: Where Will the Seventh Circuit Go?, Douglas O. Smith
Submissions from 2016
Audit Quality Indicators: Perceptions of Junior-level Auditors, Veena L. Brown, Jodi L. Gissel, and Daniel Neely
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
A Case of Fixed Asset Accounting: Initial and Subsequent Measurement, Jodi L. Gissel
Supreme Court Rules Severance Payments Included in FICA Wage Definition, James Trebby
Foxes in the Henhouse: An Exploratory Inquiry into Financial Markets Fraud, Joseph Wall and Timothy J. Fogarty
Submissions from 2015
Negativity Bias in Investors’ Reactions to Board of Directors’ Risk Oversight Disclosure, Ikseon Suh and Joseph Ugrin
Submissions from 2014
A Profile of Top Performers on the Uniform CPA Exam, Michael D. Akers, Don E. Giacomino, Kelly Courtney, and Olivia Johnson
Narcissism in Public Accounting Firms, Michael D. Akers, Don E. Giacomino, and Jill Weber
Using Archival Data Sources to Conduct Nonprofit Accounting Research, Nancy Chun Feng, Qianhua Ling, Daniel Neely, and Andrea Alston Roberts
Fraud Examination Case: Crafty Cash Theft?, Jodi L. Gissel
Submissions from 2013
Narcissism and Accounting Majors, Jill C. Brown, Michael D. Akers, and Don E. Giacomino
An Examination of Personal Values and Value Systems of Chinese and U.S. Business Students, Don E. Giacomino, Xin Li, and Michael D. Akers
Proposed Financial Statement Changes By The FASB-IASB: Reactions From Chinese Accounting Majors, Don E. Giacomino, Xin Li, and Michael D. Akers
Competitive Strategy and Voluntary Environmental Disclosure: Evidence from the Chemical Industry, Qianhua Ling
Charitable Ratings and Financial Reporting Quality: Evidence from the Human Service Sector, Qianhua Ling and Daniel G. Neely
Submissions from 2012
The Foreign Corrupt Practices Act: An Examination of Cases and Enforcement Actions, Michael D. Akers and Brittany Zeske
Disclosure and Cross-listing: Evidence from Asia-Pacific Firms, Li Li Eng and Qianhua Ling
The Standard Auditor's Report: Preparer, User, And Student Reactions To The PCAOB Concept Release, Don E. Giacomino and Michael D. Akers
Ex Ante Severance Agreements and Timely Disclosures of Bad News, Qianhua Ling
Implications of Being a Highly Rated Organization: Evidence from Four-Star Rated Nonprofits, Qianhua Ling and Daniel G. Neely
Submissions from 2011
Section 382: Recent Developments And The New Poison Pill, Suzanne Baierl, James Trebby, and Phillip Wamser
Examining An Online Investment Research Service: The Motley Fool, Don E. Giacomino and Michael D. Akers
Generational Differences Of Personal Values Of Business Students, Don E. Giacomino, Jill Brown, and Michael D. Akers
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
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
Are Consumers Disadvantaged or Vulnerable? An Examination of Consumer Complaints to the Better Business Bureau, Dennis Garrett and Peter Toumanoff
Proposed Financial Statement Changes: Reactions To The FASB-IASB Discussion Paper, Don E. Giacomino and Michael D. Akers
Formation and Consequences of Going Concern Opinions: A Review of the Literature, Jodi L. Gissel
An Examination of Underreporting of Time and Premature Signoffs by Internal Auditors, Qianhua Ling and Michael D. Akers
Playing the Ratings Game: The Significance of the Four Star Rating, Qianhua Ling and Daniel G. Neely
Changing the Course: Applying Sarbanes-Oxley to the Classroom, Maureen Francis Mascha and Michael D. Akers
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
The Influence of Foreign Operations and Their Disclosure on Earnings Quality, Sixian Yang, Fang Hu, and Don E. Giacomino
Submissions from 2009
An Empirical Examination of Whistleblowing Policies and Mechanisms at Universities, Michael D. Akers and Tim V. Eaton
Goodwill And Goodwill Write-Downs: Their Effects On Earnings Quality For 2008 And 2009, Don E. Giacomino and Michael D. Akers
Testing the Financial Literacy and Expertise of Audit Committee Members, Don E. Giacomino, Michael D. Akers, and Joseph Wall
Revisiting Financial (Accounting) Literacy: A Comparison Of Audit Committee Members And Business Students, Don E. Giacomino, Joseph L. Wall, and Michael D. Akers
Applying Sarbanes-Oxley Principles to Colleges and Universities, Sean L. Goins, Don E. Giacomino, and Michael D. Akers
An Examination Of The Use Of The Board Balanced Scorecard By Large Public Corporations, Qianhua L. Ling, Don E. Giacomino, Michael D. Browne, and Michael D. Akers
Trading in CO2 Credits: Tax Issues to Consider, Maureen Mascha, J. William Harden, and James Trebby
International Perception of Corruption, Bina Menon and Michael D. Akers
Reduced Income Can Translate into Larger Tax Deductions and Credits, James Trebby
Submissions from 2008
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
Earnings Management and Its Implications, Michael D. Akers, Don E. Giacomino, and Jodi L. Gissel
Whistleblowing and Good Governance, Tim V. Eaton and Michael D. Akers
The Accounting Ph.D. Crisis and the Profession's Response, Don E. Giacomino and Michael D. Akers
A Review of Bankruptcy Prediction Studies: 1930-Present, Jodi L. Gissel, Don E. Giacomino, and Michael D. Akers
A Review Of Going Concern Prediction Studies: 1976 To Present, Jodi L. Gissel, Don E. Giacomino, and Michael D. Akers
Descriptive Evidence from Audit Practice on SAS No. 99 Brainstorming Activities, Karla M. Johnstone and Jodi L. Gissel
Submissions from 2006
Real World Classroom, Michael D. Akers
Fraud Requirements in SSARS 10, Michael D. Akers and Jodi L. Gissel
What Is Fraud and Who Is Responsible?, Michael D. Akers and Jodi L. Gissel
The Ethics Of Managing Short-Term Earnings: Business Managers And Business Students Rate Earnings Management Practices – Implications For Academia, Don E. Giacomino, Jodi L. Gissel, and Michael D. Akers
Weighing the Public Interest, Jodi L. Gissel, Don E. Giacomino, and Michael D. Akers
SOX Goes to College, Craig Piotrowki and Robert Yahr
Submissions from 2005
Career Rebound, Michael D. Akers
Graduate Student Audit Project, Michael D. Akers and Jodi L. Gissel
Internal Audit, Sarbanes-Oxley And Athletic Departments: An Examination And Recommendations For Reform, Michael D. Akers and Gregory Naples
Interviewing the Client, Michael D. Akers and Robert Yahr
Earnings Quality: It's Time to Measure and Report, Jodi L. Gissel, Don E. Giacomino, and Michael D. Akers
CPAs' Perceptions of the Impact of SAS 99, Donald C. Marczewski and Michael D. Akers
Seek Ways to Minimize the Mushrooming Alternative Minimum Tax, James Trebby and George Kutner
Submissions from 2004
Measuring And Changing The Values Of Accounting Students, Michael D. Akers, Tim V. Eaton, and Don E. Giacomino
Boards Of Advisors In Small Businesses: An Empirical Profile Of Their Composition And Use, Michael D. Akers and Don E. Giacomino
The Application of Sarbanes-Oxley to Intercollegiate Athletics, Gregory Naples and Michael D. Akers
Local Government Reporting Under GASB 34, Robert Yahr and Don Rahn
Submissions from 2003
Underreporting of Chargeable Time: The Impact of Gender and Characteristics of Underreporters, Michael D. Akers and Tim V. Eaton
Going-Concern Opinions: Broadening the Expectations Gap, Michael D. Akers, Meredith A. Maher, and Don E. Giacomino
Your EQ Skills: Got What it Takes?, Michael D. Akers and Grover L. Porter
An Empirical Examination of the Usefulness of the Motley Fool's "Flow Ratio", Don E. Giacomino and Michael D. Akers
Internal Auditor Participation in Systems Development Projects, Meredith Maher and Michael D. Akers
Internal Audit's Role in Systems Development: The CEO's Perspective, Meredith Maher and Michael D. Akers
Submissions from 2002
Free Up Funds for Estate Expenses with Section 303 Redemptions, Robert M. Kozub and James Trebby
Using Benford's Law to Detect Fraud in the Insurance Industry, Meredith Maher and Michael D. Akers