Publications

2015

  • Spiceland, C.P., Yang, L. Y., Zhang, J. H., 2016. "Accounting Quality, Debt Covenant Design, and the Cost of Debt," Review of Quantitative Finance and Accounting, forthcoming,
  • Callahan, C.M., Spiceland, C.P., Spiceland, J.D. and Hairston, S. 2015. "Pilot Course: A Teaching Practicum Course as An Integral Component of An Accounting Doctoral Program," Issues in Accounting Education, in press.
  • Bailey, C. D. 2015. "Psychopathy, Academic Accountants' Attitudes towards Unethical Research Practices, and Publication Success." The Accounting Review (90:4), 26 pages, in press.
  • Spiceland, J.D., Sepe, J.F., Nelson, M., and Thomas, W. INTERMEDIATE ACCOUNTING, Eighth Edition, McGraw-Hill, Burr Ridge, Illinois, 2015, 2013, 2011, 2009, 2007, 2004, 2001, 1998. (also in Chinese and Canadian editions)
  • Spiceland, C. P, Spiceland, J.D., and Schaeffer, S.J. 2015. "Using a Course Redesign to Address Retention and Performance Issues in Introductory Accounting," JOURNAL OF ACCOUNTING EDUCATION, Volume 33, Issue 1.
  • Langstraat, C., Coyne, J., and Hooper, L. 2015. "Fractional-ownership Discounts for Art Reduce Taxable Estate," Estate Planning 42 (6): 37-43
  • Langstraat, C., Coyne, J., and Willis, Z. 2015. "Compensatory vs. Punitive Damages in False Claims Act Cases," Journal of Taxation 122 (5): 213-217
  • Langstraat, C., Coyne, J., and Prince, R. 2015. "Medical Residents: Taxed as Students or Employees?" Practical Tax Strategies 94 (4): 148-152
  • Spiceland, C. P., Spiceland, J.D., and Njoroge, P. J. 2015. "Linking Healthcare Quality to the Bottom Line: What Do We Know?" International Journal of Management Accounting Research, Volume 4, Issue 2 [lead article].
  • Spiceland, J.D., Sepe, J.F., Nelson, M., and Thomas, W., STUDY GUIDE - INTERMEDIATE ACCOUNTING, Eighth edition, McGraw-Hill, Burr Ridge, Illinois, 2015, 2013, 2011, 2009, 2007, 2004, 2001, 1998.
  • Gao, L., and Zhang, J. 2015. "Firms' Earnings Smoothing, Corporate Social Responsibility, and Valuation," Journal of Corporate Finance (32), pp. 108-127.
  • Plecnik, J., and Zhang, J. 2015. "Making R&D Tax Incentives More Efficient – Thinking inside the 'Patent Box'," The CPA Journal (January), pp. 7-9.
  • Langstraat, C.J., Kshatriya, S. 2015. "Hobby or Ordinary and Necessary Expense," Taxes (94:4), pp.43-48

2014

  • Spiceland, J.D., Thomas, W. and Hermann, D., FINANCIAL ACCOUNTING, Third Edition, McGraw-Hill, Burr Ridge, Illinois, 2014, 2011, 2009.
  • Saadullah, S., and Bailey, C. D. 2014 "The 'Big-Five Personality Traits' and Accountants' Ethical Intention Formation." Research on Professional Responsibility and Ethics in Accounting (18), pp. 167–191.
  • Smith, D.F., Spiceland, C.P., Mattare, K. and Ishman, S.L. 2014. "Financial Incentive of Home–Continuous Positive Airway Pressure Machine Use in the Inpatient Hospital Setting," The Laryngoscope (January).
  • Fang, J, Hao, L., and Zhang, J. 2014. "Does the Voluntary Adoption of XBRL Reduce the Cost of Equity Capital?" International Journal of Accounting and Information Management (2), pp. 86-102.
  • Langstraat, C.J., Harris, L., Plecnik J 2014. "Annuity Strategy When Spouse Needs Nursing Home Coverage," Estate Planning (41:9), pp. 25-29
  • Malloy, J., Langstraat, C.J., Carter, J. 2014. "Section 1058 Security Lending Transactions Clarified," Oil, Gas, & Energy Quarterly (62:2), pp. 791-796
  • Malloy, J., Langstraat, C.J., Plecnik, J. 2014. "Current Status of Noncustodial Child Dependency Exemption and Child Credit," Taxes (93:5), pp.35-38
  • Malloy, J., Langstraat, C.J., Plecnik, J. 2014. "Major Developments in Cost Segregation",The Tax Advisor (45:4), pp. 268-273

2013

  • Spiceland, J.D., Thomas, W. and Hermann, D. 2013. FINANCIAL ACCOUNTING: MAKING THE CONNECTION, First Edition, McGraw-Hill, Burr Ridge, Illinois.
  • Walker, K.B. and Fleischman, G. 2013. Toeing the Line: The Ethics of Manipulating Budgets and Earnings," Management Accounting Quarterly, Vol. 14, No. 3, pp. 18-24.
  • Walker, K.B. and Fleischman, G, and Stephenson, T. 2013. "Developing a Written Research Productivity Policy for a Department of Accounting: A Case Study," Academy of Educational Leadership Journal, Vol. 17, No.3, pp.117-139.
  • Spiceland, J.D., Sepe, J.F., Nelson, M., Tan, P., Low, B., Low, K. 2013. INTERMEDIATE ACCOUNTING: GLOBAL EDITION, McGraw-Hill, Singapore, First Edition.
  • Fang, J, Hao, L., and Zhang, J. 2013. "SOX, CEOs' and CFOs' Perceptions of Costs and Benefits of Earnings Management and Magnitude of Earnings Management" Oil, Gas & Energy Quarterly (March): 515-538.
  • Malloy, J., Langstraat, C.J., Detrain, L. 2013. "Section 419€ Employer Welfare Benefit Plans Face Scrutiny," Business Entities (15:4), pp. 24-29
  • Malloy, J., Langstraat, C.J., Plecnik, J. 2013. "Are Major Changes on the Horizon for Taxpayers Using Cost Segregation?" Journal of Taxation (118:1), pp. 36-40

2012

  • Johnson, E. N., Fleischman, G., Valentine, S., and Walker, K. B. 2012. Managers' Ethical Evaluations of Earnings Management and Its Consequences. Contemporary Accounting Research, Vol. 29, No. 3, pp. 910-927.
  • Bailey, C. D., Crittenden, V., Hair, J. F. Jr., and Hermanson, D. 2012. "Perceptions of the Peer Review Process." Marketing Education Review (22:3), pp. 263–278.
  • Walker, K.B., Fleischman, G., and Johnson, E. 2012. Measuring Management Accounting Service Quality. Management Accounting Quarterly, Vol. 13, No. 3, pp. 15-27.
  • Malloy, J., Langstraat, C.J., Plecnik, J. 2012. "A Defined Value Clause Can be a Valuable Tax Planning Tool," Practical Tax Strategies, (89:4), pp.173-178.
  • Malloy, J., Langstraat, C.J., Plecnik, J. 2012. "Lobbying and Tax-Exempt Status," Taxes (90:8) , pp.59-64
  • Langstraat, C.J., Siddiqui, S. 2012. "Charging Order Protection Can Be a Chameleon " Taxes (90:5), pp. 69-78
  • Malloy, J., Langstraat, C.J., Plecnik, J. 2012. "Courts Appraise Valuations of Hard-to-Value Assets," Valuation Strategies (15: 4), pp.30-55

2011

  • Walker, K.B., Fleischman, G., and Johnson, E. 2011. Perceptions of Management Accounting Services. Global Journal of Business Research, Vol. 5, No. 1, pp. 111-123.
  • Bailey, C. D., and Fessler, N. J. 2011. "The Moderating Effects of Task Complexity and Task Attractiveness on the Impact of Monetary Incentives in Repeated Tasks." Journal of Management Accounting Research (23): 189–210.
  • Bailey, C. D., and Soileau. J. 2011. "Q-Analytics: An Ethics Case on Unlicensed Software Usage. "Journal of Accounting Education (29:1), pp. 50–59.
  • Bailey, C. D., Daily, C., and Phillips, T. J. Jr. 2011. "Auditors' Levels of Dispositional Need for Closure and Effects on Hypothesis Generation and Confidence." Behavioral Research in Accounting (23:2), pp. 27-50.
  • Bailey, C. D. 2011. "Does the Defining Issues Test Measure Ethical Judgment Ability or Political Position?" The Journal of Social Psychology (151:3), pp. 314–330.
  • Walker, K.B., Fleischman, G., and Johnson, E. 2011. A Call for Research on Management Accounting Service Quality. Advances in Management Accounting, Vol. 19, pp.1-22.
  • Langstraat, C.J., Siddiqui, S. 2011. "Changes in Federal Wealth Transfer Tax Laws," Strategic Finance, (XCIII :6), pp. 8-15
  • Langstraat, C.J., Dees, W.. 2011. "Tax Refunds Includible in the Bankruptcy Estate: Yes or No?" Taxes (89:10) , pp. 41-46
  • Langstraat, C.J., Young, A. 2011. "Where is the Ease in Valuing a Façade Easement?," Practical Tax Strategies (87:1), pp. 21-28. Reprinted in Taxation of Exempts (23:3), pp. 37-44
  • Langstraat, C.J., Horton, R. 2011. " Transfer Restrictions and Family Limited Partnerships, "Valuation Strategies, (14 :5) pp.20-25

2010

  • Walker, K.B., Fleischman, G., and Stephenson, T. 2010 (published in 2011). The Incidence of Documented Standards for Research in Departments of Accounting at U.S. Institutions. Journal of Accounting Education, Vol. 28, pp. 43-57.
  • Fleischman, G., Walker, K.B., and Johnson, E. N. 2010. A Field Study of User versus Provider Perceptions of Management Accounting System Services. International Journal of Accounting and Information Management, Vol. 19, No. 3, pp. 252-285.
  • Walker, K.B. 2010. Does Your Supply Chain Management System Deliver the Goods? A Case Study. Supply Chain Forum: An International Journal, Vol. 11, No. 2, pp. 76-83.
  • Coyne, J., Summers, S., Williams, B., and Wood, D. 2010. "Accounting Program Research Rankings by Topical Area and Methodology," Issues in Accounting Education 25 (4): 631-654