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Research & Publications

Selected Faculty Publications

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2018
E. Henry. 2018. The Information Content of Tax Expense: A Discount Rate Explanation, Contemporary Accounting Research. [Winner of the 2015 ATA/PwC Outstanding Tax Dissertation Award]
E. Henry, G. Plesko and S. Utke. 2018. Tax Policy and Organizational Form: Assessing the Effects of the Tax Cuts and Jobs Act, National Tax Journal.
E. Henry and R. Sansing. 2018. Corporate Tax Avoidance: Data Truncation and Loss Firms, Review of Accounting Studies, 23 (3).
J. Malloy, J. Langstraat, and Morris. 2018. "Generating Passive and Nonpassive Income and Losses," Practical Tax Strategies, April.
Raddatz, N., Marett, K., and Trinkle, B. 2018. "The Impact of Awareness of Being Monitored on Policy Compliance: An Agency View." Journal of Information Systems.
E.M. Coyne, J.G. Coyne, and K.B. Walker. 2018. Big Data Information Governance by Accountants. International Journal of Accounting and Information Management, Vol. 26, pp. 153-170.
R. Dey, S. Hossain, and Z. Rezaee. 2018. Financial Risk Disclosure and Financial Attributes: Evidence from Bangladesh. Journal of Risk and Financial Management, 11 (3), 50.
Z. Rezaee, H. Zhang, H. Dou and M. Gao. 2018. Corporate Governance and Earnings Quality: Evidence from China. The IUP journal of Corporate Governance, Vol. XVII, No.2:7-35.
Z. Rezaee. 2018. Integrating Business Sustainability into Supply Chain Management. International Journal of Finance and Managerial Accounting, Vol3, No.9 (Spring):1-15.
L. Cohen, A. Marcus, Z. Rezaee, and H. Tehranian. 2018.Waiting for Guidance: Disclosure noise, verification delay, and ‎the value-relevance of good-news versus bad-news management ‎earnings forecasts. Global Finance Journal. Volume 37, (August): 79-99.
Z. Rezaee. 2018. Supply Chain Management and Business Sustainability Synergy: A Theoretical and Integrated Perspective, Sustainability Journal. January: 2-17.
Z. Rezaee, J. Wang, and B. Lam. 2018. Toward the Integration of Big Data into Forensic Accounting Education. Journal of Forensic & Investigative Accounting. Vol.10, Issue 1(January-June).
J. Zhang, Z. Rezaee, and Ji Yu. 2018. The Accounting and Market Consequences of the JOBS Act of 2012: An Early Study, Asian Review of Accounting.
Z. Rezaee, K. Zhen and M. Ha. 2017. Progress toward Business Sustainability in Asia in the Aftermath of 2015 Hong Kong Exchange Requirements. International Journal of Sustainability Management and Information Technologies (November). 3(4): 40-45.
Z. Rezaee, R. Dorestani, and S. Aliabadi. 2018. Application of Time Series Analyses in Big Data: Practical, Research, and Education Implications, Journal of Emerging Technologies in Accounting. 15 (1): 183-197.
H. Jiang, D. Zhou, and J. Zhang. 2018. Analysts' Information Acquisition and Stock Price Synchronicity: A Regulatory Perspective from China. Accounting Horizons.
J. Johnston and J. Zhang. 2018. Auditor Style and Financial Reporting Similarity (August). Available at SSRN: http://dx.doi.org/10.2139/ssrn.3224602.
J. Johnston and J. Zhang. 2018. Information Technology Investment and the Timeliness of Financial Reports, Journal of Emerging Technologies in Accounting 15 (1), 77-101.
G. Lobo, Y Xie, J. Zhang .2018. Innovation, financial reporting quality, and audit quality, Review of Quantitative Finance and Accounting 51 (3), 719-749.
J. Golden, L. Sun, J. Zhang. 2018. Corporate Social Responsibility and Goodwill Impairment, Accounting and the Public Interest 18 (1), 1-28.
J. Golden and Kohlbeck, M. 2018. The Unintended Effects of Financial Accounting Standard 123R on Stock Repurchase and Dividend Activity. Journal of Accounting, Auditing and Finance 34, 411-433.
J. Golden, 2018. The Effect of Shareholder Rights and Information Asymmetry on Stock-Option-Related Repurchase Activity, Review of Pacific Basin Financial Markets and Policies 21:1-41.
L. Moore and Morgan. 2018. The Legal, Social, Political, Environment of Business - Basic Elements.
Spiceland, D., W. Thomas, and D. Hermann, FINANCIAL ACCOUNTING, Fifth Edition, McGraw–Hill, Burr Ridge, Illinois.
Spiceland, C, Spiceland, D, and P. Njoroge. 2018.Tourist Trap: The New Lease Accounting Standard and Debt Covenants," Journal of Accounting Education.

2017

Spiceland, D., Nelson, M., and Thomas, W., INTERMEDIATE ACCOUNTING, Ninth Edition, McGraw-Hill, Burr Ridge, Illinois, 2018, 2013, 2011, 2009, 2007, 2004, 2001,1998. (also in Chinese and Canadian editions)
J.G. Coyne, E.M. Coyne, and K.B. Walker. 2017. Accountants and Tech: A Game Changer? Strategic Finance, Vol. XCVIII, No. 9, March, pp. 40-47.
C. Langstraat, J. Malloy, and Pugh. 2017. "Solidify Tax Planning Strategies for Illiquid Estates," Estate Planning (September).
G.M. Fleischman, E.N. Johnson, K.B. Walker, and S.R. Valentine. 2017. Ethics Versus Outcomes: Managerial Responses to Incentive-Driven and Goal-Induced Employee Behavior. Journal of Business Ethics.
K.B. Walker. 2017. What's Going on in Business Schools? Part II. The CPA Journal, September, pp. 24-28. [Awarded the 2017 Max Block Distinguished Article Award by the New York State Society of Certified Public Accountants.]
Fleischman, G., Stephenson, T., Walker, K.B., and Cook, K. 2017. "Factors that Influence Accounting Faculty Job Satisfaction: Comparisons by Program Prestige and Tenure Status". Accounting Horizons.
G. Fleischman, G., E.N. Johnson, E.N., and Walker, K.B. 2017. "An Exploratory Examination of Management Accounting Service and Information Quality". Journal of Management Accounting Research.
G. Fleischman, E.N. Johnson, and K.B. Walker. 2017. An Exploratory Investigation of Management Accounting Service Quality Dimensions Using SERVQUAL and SERVPERF. Advances in Management Accounting.
Golden, J., and Kohlbeck, M., 2017. "The Influence of Family Firm Dynamics on Voluntary Disclosures," Advances in Accounting, Volume 37, pp. 111–121.
Zhang, J. H. 2017. "Accounting Comparability, Audit Effort and Audit Outcomes". Contemporary Accounting Research.
Zhang, J. H. 2017. "Earnings Quality, Liquidity Risk, and the Post-Earnings-Announcement Drift (with Chen, J., Lobo, G.) Contemporary Accounting Research.
Zhang, J. H. 2017. "CEO Power and Employee Performance" (with E. Breit, J. Song, and L. Sun), Accounting Research Journal.
Zhang, J. H. 2017. "Earnings Quality, Stock Trading Competition, and Firms' Investment Efficiency" (with S. Han and L. Sun). Advances in Quantitative Analysis of Finance and Accounting.
Zhang, J. H. 2017. "Environmental Uncertainty and Tax Avoidance" (with H. Huang and L. Sun). Advances in Taxation.
Sun, L., and Zhang, J. H. 2017. "Goodwill Impairment Loss and Bond Credit Rating" (with L. Sun). International Journal of Accounting and Information Management 25 (1): 2-20.
 

2016
Coyne, J.G., Coyne, E.M. and Walker, K.B. 2016. "A Model to Update Accounting Curricula for Emerging Technologies. Journal of Emerging Technologies in Accounting", 13 (1): 161-169.
Xu, Y., Yu, J., and Zhang, J. H. 2016. "The Effects of the Existence and Financial Expertise of Audit Committees on Firms' Controversial Activities – Evidences from IPOs". Journal of Forensic & Investigative Accounting 8 (3): 400-427.
Gao, L., Yang, L., and Zhang, J. H. 2016. "Corporate Patents, R&D Success, and Tax Avoidance". Review of Quantitative Finance and Accounting 47 (4): 1063-1096.
Zhang, J. H. 2016. "The Association between Information Technology Investments and Audit Risk" (with S. Han, Z. Rezaee, and L. Xue). Journal of Information Systems 30 (1): 93-116.
Spiceland, C., Yang, L., Zhang, J. H., 2016. "Accounting Quality, Debt Covenant Design, and the Cost of Debt," Review of Quantitative Finance and Accounting, Volume 47, pp.1271–1302.
Spiceland, D., Thomas, W. and Hermann, D., FINANCIAL ACCOUNTING, Third Edition, McGraw-Hill, Burr Ridge, Illinois, 2016, 2014, 2011, 2009.
Callahan, C., Spiceland, C., Spiceland, D. and Hairston, S. 2016. "Pilot Course: A Teaching Practicum Course as an Integral Component of an Accounting Doctoral Program," Issues in Accounting Education, Volume 31, Issue 2.

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.
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.

2014

Spiceland, J.D., Thomas, W. and Hermann, D., FINANCIAL ACCOUNTING, Third Edition, McGraw-Hill, Burr Ridge, Illinois, 2014, 2011, 2009.
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.
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.
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
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.
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.

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
 

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