As they are made available by the authors, links will be provided to PDF versions of the papers and/ or abstracts

AUDITING

Examining Auditors' Independence in Management Consulting Engagements. Alan Reinstein, Gerald H. Lander

The Use of Control Self-Assessment in an Independent Audit. Terry J. Engle, Gilbert W. Joseph

Firm Size, Auditor Type, and Earnings Management. B. Brian Lee, Byeonghee (Ben) Choi

The Influence of Company Specific Factors on the Relation between Going-Concern Opinions and Bankruptcy. Charlotte Pryor

Sunter Selection with Monetary Unit Strategies. J. M. Hogan

Mitigating Gender Specific Superior Ethical Sensitivity When Assessing Likelihood of Fraud Risk. Vincent Owhoso

Auditor Probability Judgments:  Discounting Unspecified Possibilities. John M. Coulter, Dennis M. Hanno

The Rise and Fall of Independence Compliance: A 1940-2000 Evidence. Amal El Sabbash

Interviewing as a 'Forensic-type' Procedure. Thomas A. Buckhoff, James D. Hansen (To download entire paper, Click Here)

FINANCIAL ACCOUNTING AND REPORTING

Firm Characteristics and Accounting Policy Choices for Environmental Liabilities. Benjamin Bae, Heibatollah Sami

Do Investors in Emerging Economies Rely on Information in Their Investment Decisions?  An Empirical Evaluation of the Chinese Stock Markets. Swee-Sum Lam, Du Jing

The Use of Accounting Information in Investigation of the Firm-Labor Issues - The Case of Profit Sharing Plan. Alireza (Alley) Daneshfar

The Retained Earnings Hypothesis: A Reexamination of the Evidence. Dean Crawford, Diana R. Franz, Gerald J. Lobo

An Empirical Examination of the Pricing of Seasoned Equity Offerings:  A Test of the

Signaling Hypothesis. Khondkar E. Karim, Stephen C. Gara, Robert W. Rutledge, Mojib U. Ahmed

Firm Size, Analyst Coverage, and the Probability of Merger Success. Huong Ngo Higgins, Kathryn Wilkens

Have Investors Incorporated the Dilutive Impact of Outstanding Options in Current Stock

Prices. Huong Ngo Higgins, Hyunjoong Kim

A Test for Alternative Explanations of the Value/Glamour Stock Returns Performance: 

Evidence from Analysts' Forecasts. Chansog (Francis) Kim, Doukas, Pantzalis

A Prospective Look at the Usefulness of 'Cash Earnings'. William D. Brown, Karen Tucker, Ray J. Pfeiffer, Jr.

Shareholder Wealth Effects of Pooling-Of-Interest Accounting: Evidence from the SEC's

Restriction on Share Repurchases Following Pooling Transactions. Joseph P. Webber

The Impact SFAS 131 on Financial Analysts' Information Environment. Ramgopal Venkataraman

BEHAVIORAL

The Influence of Internships on Job Satisfaction, Organizational Commitment, and Turnover Intentions. J. Russell Hardin, David O'Bryan, Kurt Reding

On the Nonoptimality of the Compensation System in Major League Baseball. Richard J. Charnigo, Toni Smith

An Investigation of the Impact of Ethical Judgements of Corporate Accountants and Human Resource Managers. Lisa Flynn

Experience, Machiavellianism, Decision Aid Use and Going Concern Assessment:  An Empirical Study. Anamitra Shome, Hema Rao (To download entire paper, Click Here)

GOVERNMENT/NOT-FOR-PROFIT

Struggling For-Profit Hospitals Sink Further After Sale to Not-for-Profit Owners - An Examination of Hospitals sold by HCA-The Healthcare Corporation. Janet F. Phillips

HISTORY

The Account Books of Jean Cottin (1707-1721). Sally M. Schultz, Joan Hollister

Accounting Information in the First Issues of the Wall Street Journal:  A Historical Note. Mary Ellen Oliverio

INTERNATIONAL

Competitive and Information Effects of Cross-Border Stock Listings. Bruce M. Bradford, Anna D. Martin, Ann Marie Whyte

The Impact of U.S. Requirements for Audit Committees on the Structure and Membership of Non-US Audit Committees. Louis Braiotta, Jr.

Foreign Currency Translation Adjustments as Predictors of Earnings Changes. Jo Ann Maria Pinto

Culture and Its Impact on Management Accounting Of Multinationals:  An Islamic Perspective. Wagdy Abdallah

Idea Generation Process in Accounting Research:  Insights of Accomplished Researchers. Chee W. Chow, Shifei Chung, Ramesh Narasimhan

The Effects of Currency Risk on Company Value and Earnings Quality:  An Assessment of US-Based MNCs Operating in Emerging Markets. Anna D. Martin, Patricia M. Poli, Charles F. Dolan

INFORMATION  SYSTEMS

Electronic Bulletin Boards in the On-Line Introductory Accounting Courses. Robert J. Walsh

Building Value in ERP Installations. Marianne Bradford, Douglas Roberts

The Electronic (Virtual) Classroom At Western New England College. Mark A. Coffey, Steve Narmontas

MANAGEMENT ACCOUNTING

ABC and TOC in a JIT Environment. Jeffrey J. Archambault

Up-or-Out versus "Contribute-and-Stay:"  An Analysis of the Recent Change in the Big Five's Promotion Policies. Nan Zhou

The Importance of Intellectual Capital  and Its Effect on  Performance Measurement Systems: An Empirical Observation. Catherine A. Usoff, Jay C. Thibodeau, Priscilla Burnaby

Factors Affecting Financial Performance in Physician-Hospital Organizations - A Study of Hospital Management Accounting Strategies. Richard P. Silkoff

PUBLIC INTEREST

The Effects of Prior Environmental Performance and Disclosure on the Stock Market Reaction to Environmental News. Martin Freedman, Dennis Patten

An Analysis of Key Issues arising from Professor A. J. Briloff's Paper entitled, "Garbage

In/Garbage Out: A Critique of Fraudulent Financial Reporting: 1987-1997 (The COSO Report, 1999) The SEC Accounting Regulatory Process (AAERs). Brendan O'Connell

International Monetary Fund Corruption Victim:  Is Accounting/Auditing The Solution. Bernard H. Newman

TAXATION

Do Firms Use the Deferred Tax Asset Valuation Allowance to Manage Earnings. Christine C. Bauman, Mark P. Bauman, Robert F. Halsey

Source of Income and Permanent Establishment Issues in the International Taxation of Electronic Commerce. Donald T. Williamson, Faro Naveed

Reduced Capital Gains Rates in 2001 - Is There Really a Tax Benefit?. Mark Higgins, Kevin E. Murphy

Navigating the Estate Tax Deduction for Family-Owned Business Interests. Robert E. Wnek, Martin A. Goldberg

The Time Value of Money and the Election of a Deemed Sale and Repurchase of Assets at the Beginning of 2001. Nathan Oestreich, James E. Williamson

The Effect of Tax Complexity on Taxpayers' Decisions and Fairness Perceptions. Timothy J. Rupert, Louise Single, Arnold Wright

Horizontal Equity Studies, Tax Policies and Implicit Taxes. Peter J. Westort

TEACHING AND CURRICULUM

Leslie Fay: Risk Assessment and Financial Statement Analysis Case. Richard S. Rand, David Cook, Kelly Haworth

High School Business Educators' Perception of the Knowledge, Skills, and Abilities Needed by Accounting Majors Relative to Other Business Majors. Kevin T. Berry, David O'Bryan, Betty Jo Browning.

Using an Instructional Story to Generate Discussion of Earnings Illusions and the Concept of Substance over Form. C. Richard Baker, Rick S. Hayes

Accounting Students Searching for Jobs: What's Important and To Whom?. Connie Esmond-Kiger, Stephen T. Jakubowski

Sounds Great Speaker, Inc.:  A Process Costing Case. Patricia Lee Huff

Using a Business Process Approach in the Introductory Financial Accounting Course. Jane L Reimers, John H. Salter, Gregory J. Gerard

Teaching the Analysis of the Statement of Cash Flows. Robert McDonald

An Instructional Case in the Ethics of the CPA/Client Relationship:  The Roadrunner and

Howard Bean, CPA. Laurie Webb Jr., Brendan O'Connell, Chris Carr, Mark Higgins

Selecting an Accounting Program and an Accounting Career in the New Millennium: 

Accounting Majors' Dilemma. Cheryl L. Allen

The Use of a Self-Designed Project as a Course Embedded Assessment Technique in Advanced Accounting. Leonard Strokes