Accounting Research

Accounting Department Research

2024

Christian, C. (2024). 2024 NC Accounting Law – Ethics, Principles & Professional Responsibilities. North Carolina Association of CPAs.

Gillette, D. B., Lawson, J. G., & Stinson, S. R. (2024). Fill in the blank? A discussion of prefilled tax returns in the US. The ATA Journal of Legal Tax Research, 22(1), 14-33.

McCarthy, M. G., & Schneider, D. K. (2024). Accounting standards codification 326: Three years of expected credit loss reporting . CPA Journal , 94, 52–57.

Polk, R. C., Lawson, J. G., & Gillette, D. B. (2024). A critical analysis of the corporate alternative minimum tax. The ATA Journal of Legal Tax Research, 22, 1-17.

2023

Furner, Z., & Walker, K. (2023). Determining tax implications of organizational structure: A two-part decision-based case assignment. The Accounting Educators’ Journal, 33, 219-235

Johnson-Snyder, A. J. (2023). Solutions for solving quiet quitting. Pennsylvania CPA Journal, 94(1), 30-33. https://www.proquest.com/trade-journals/solutions-solving-quiet-quitting/docview/2788900040/se-2

Wood, D. A., Achhpilia, M. P., Adams, M. T., Aghazadeh, S., Akinyele, K., Akpan, M., Allee, K. D., Allen, A. M., Almer, E. D., Ames, D., Arity, V., Barr-Pulliam, D., Basoglu, K. A., Belnap, A., Bentley, J. W., Berg, T., Berglund, N. R., Furner, Z. Z., Quick, L. A., … Zoet, Z. (2023). The ChatGPT artificial intelligence chatbot: How well does it answer accounting assessment questions? Issues in Accounting Education, 38(4), 1-28. https://doi.org/10.2308/ISSUES-2023-013

Zinko, R., Turcotte, P., Furner, Z. Z., Liu, Y., & Bindu, F. (2023). Compensation in NeWOM: The influence of compensation on purchase intention when responding to negative electronic word of mouth. Journal of Consumer Satisfaction, Dissatisfaction and Complaining Behavior, 36(1), 64-81. https://jcsdcb.com/index.php/JCSDCB/article/view/765

2022

Boland, C., Daugherty, B., Dickins, D. E., & Ewelt-Knauer, C. (2022). Integrating international accounting and transnational teaming into a short-term, accounting-related study abroad program. Issues in Accounting Education. https://doi.org/10.2308/ISSUES-2021-065

Dickins, D. E., Higgs, J., & Reid, J. (2022). Understanding CPA mobility: How to abide by the rules. The CPA Journal, 91(12), 13–15. https://www.cpajournal.com/2022/02/04/understanding-cpa-mobility/

Dickins, D. E., & Reid, J. (2022). Integrating a foundation for the development of critical thinking skills into an introductory accounting class. Journal of Accounting Education, 1-22. https://doi.org/10.1080/09639284.2022.2063025

Dickins, D. E., & Urtel, K. (2022). Current issues in auditing: Collaborations with practitioners. Current Issues in Auditing, 16(1), E1–E3. https://doi.org/10.2308/ciia-10787

Gillete, D. B., & Stinson, S. R. (2022). Who gets to play dirty? Using legitimacy theory to examine investor reactions to differing modes of corporate tax minimization. Contemporary Accounting Research, 39(4), 2596-2621. https://doi.org/10.1111/1911-3846.12805

Johnson, A. J. (2022). Auditors perception of their regulator within their social group. Journal of Leadership Accountability and Ethics, 19(4), 46-61.

McCarthy, M. G., & Schneider, D. K. (2022). Accounting standards codification 326: Two years of expected credit loss reporting. CPA Journal.

McCarthy, M.G. & Schneider, D. K. (2022). New lease accounting standard update and its effect on financial reporting. Tennessee Society of CPA’s News: Accounting & Auditing. https://www.tscpa.com/news/903-new-lease-accounting-standard-update-and-its-effect-on-financial-reporting

Schneider, D. K., Cotten, B. D., & McCarthy, M. G. (2022). Cash and non-cash equity income and credit ratings. Journal of Theoretical Accounting Research, 17(3), 28–58.

O’Reilly, D. M., & Peterson, A. N. (2022). The internal auditors role in reducing operational earnings management. Internal Auditing, 37(2), 31-36.

Zinko, R., Furner, Z.Z., Turcotte, P., & Ballentine, W. (2022). The influence of workplace reputation on stress, job satisfaction and career success: A multidimensional study. Amity Journal of Management, 10(1), 1-11.

2021

Al-Moshaigeh, A., Dickins, D. E., & Higgs, J. (2021). The influence of political regime on state-level disciplinary actions of CPAs sanctioned by the PCAOB. Journal of Business Ethics, 176(2), 325-340.

Al-Moshaigeh, A., Dickins, D. E., & Higgs, J. (2021). Understanding and avoiding auditing-related enforcement actions. Today’s CPA, 32-37.

Davis, P., Dickins, D. E., Higgs, J., & Reid, J. (2021). Auditing while Black: Revealing microaggressions faced by Black professionals in public accounting. Current Issues in Auditing, 15(2), A24-A33.

Dickins, D. E., Daugherty, B., Pittman, M., & Tervo, W. (2021). The process of identifying and reporting CAMs – early evidence. International Journal of Disclosure and Governance, 18(1), 16–23.

Dickins, D. E., Davis, P., Reid, J., & Higgs, J. (2021). Illuminating the Black experience in internal auditing. Internal Auditor, 57–61.

Dickins, D. E., Hull, R., & Quick, L. A. (2021). The most effective study methods for passing the CPA exam: A research note. Advances in Accounting Education: Teaching and Curriculum Innovations, 155-175.

Dickins, D., & Urtel, K. (2021). Current issues in auditing: How we are advancing the dialogue between academics and practitioners. Current Issues in Auditing, 15(2), E1–E2.

Furner, Z. Z. (2021). A Markkula perspective on the motivations and behaviors which lead to the trapped cash phenomenon and implications for regulators. Southern Journal of Business and Ethics, 13(1), 107–120.

Furner, Z. Z., Morrow, M., & Ricketts, R. (2021). The use of tax accruals to fool the market: The case of PRE before the tax cuts and jobs act. Advances in Taxation, 28(1), 101–126.

Furner, Z. Z., Walker, K., & Durrant, J. (2021). The relation between equity incentives and earnings management through permanently reinvested foreign earnings for US multinational corporations. Advances in Taxation, 28(1), 127–168.

Reid, J. (2021). Fair value measurements, information risk, liquidity and firm value. Advances in Business Research, 11(1), 28–40.

Schneider, D., Dickins, D., McCarthy, M., & O’Reilly, D. (2021). Evidence of the relationship between credit ratings and reporting discontinued operations. Advances in Business Research, 10(1), 82–94.

Zinko, R., de Burgh-Woodman, H., Furner, Z. Z., & Kim, S. J. (2021). Seeing is believing: The effects of images on trust and purchase intent in Ewom for hedonic and utilitarian products. Journal of Organizational and End User Computing, 33(2), 85–104.

2020

Boland, C., Brown, V., & Dickins, D. (2020). Standard-setting in auditing: Insights from PCAOB inspections. Journal of Accounting & Public Policy, 39(4).

Brown, V. L., Dickins, D., Hermanson, D. R., Higgs, J. L., Jenkins, J. G., Nolder, C., Schaefer, T. J., & Smith, K. W. (2020). Comments of the auditing standards committee of the auditing section of the American accounting association on proposed statement on auditing standards (SAS), audit evidence. Current Issues in Auditing, 14(1), C1-C9.

Daugherty, B., Dickins, D. E., Pittman, M., & Tervo, W. (2020). Initial insights on critical audit matters. Tennessee CPA Journal, 12–16.

Harris, E., Peterson, A. N., & Bloch, R. (2020). Interlocking boards in nonprofit organizations. Accounting Horizons, 34(2), 1–17.

Johnson, A. J., & Killingsworth, B. L. (2020). Does identification with the firm and profession mitigate outcome effect on auditors’ decisions? Audit Financier, 3(159), 532–541.

Zinko, R., Stolk, P., Furner, Z. Z., & Almond, B. (2020). A picture is worth a thousand words: How images influence information quality and information load in online product reviews. Electronic Markets, 30(4), 775–789.

2019

Al-Moshaigeh, A., Dickins, D. E., & Higgs, J. (2019). Cybersecurity risks and regulations: Is SOC for cybersecurity a solution? The CPA Journal, 36-40.

Al-Moshaigeh, A., Dickins, D. E., & Higgs, J. (2019). Environmental and social disclosures. Can accountants add value? Tennessee CPA Journal, 20–23.

Bhandari, S., Showers, V., & Johnson-Snyder, A. J. (2019). A comparison: Accrual versus cash flow based financial measures’ performance in predicting business failure. The Journal of Accounting and Finance, 19(6).

Boland, C. M., Daugherty, B. E., & Dickins, D. (2019). Evidence of the relationship between PCAOB inspection outcomes and the use of structured audit technologies. Auditing A Journal of Practice & Theory, 38(2), 57–77.

Cotten, B. D., McCarthy, M. G., & Schneider, D. K. (2019). Simplification for equity method reporters. Tennessee CPA Journal, 64(4), 30–4.

Dennis, S., Dickins, D., Earley, C. E., & Higgs, J. L. (2019). Comments of the auditing standards committee of the auditing section of the American accounting association on proposed statement on standards for attestation engagements, amendments to the description of the concept of materiality. Current Issues in Auditing, 13(2), C20–C22.

Downed, T., Furner, Z. Z., & Cataldi, B. (2019). The effects of anchoring on increasing quantities of disconfirming evidence. International Journal of Management and Decision Making, 18(3), 309–331.

Furner, Z. Z., & Dickins, D. E. (2019). Tax cuts and jobs act of 2017. How closing a tax loophole helps resolve an accounting loophole. The CPA Journal, 48-51.

2018

Bhandari, S., & Johnson-Snyder, A. J. (2018). A generic model of predicting probability of success-distress of an organization: A logistic regression analysis. The Journal of Applied Business Research, 34(1), 169–182.

Dickins, D. E., & Turner, L. (2018). Accounting concepts and practices in missionary work. Evangelical Missions Quarterly, 54(4), 32–35.

Dickins, D. E., Johnson-Snyder, A. J., & Reisch, J. T. (2018). Selecting an auditor for Bradco using indicators of audit quality. Journal of Accounting Education, 45, 32–44.

Johnson-Snyder, A. J., & Kohlbeck, M. (2018). Valuing the business of JH Outfitters. Issues in Accounting Education, 33(4), 57–75.

McCarthy, M. G., O’Reilly, D., & Schneider, D. K. (2018). Extraordinary item classification eliminated from the income statement: Some supportive evidence. Coastal Business Journal, 16(1), 17–24.

Peterson, A. N. (2018). Differences in internal control weaknesses among varying city election policies. Journal of Accounting and Public Policy, 37(3), 191–206.

Schisler, D. L., & Wasilick, A. M. (2018). Can a casualty loss be deducted in the absence of physical damage? The ATA Journal of Legal Tax Research, (17), 1–19.

2017

Bagwell, C., Quick, L. A., & Vandervelde, S. D. (2017). Analytical procedures case: An in-class exercise. Advances in Accounting Education, 20, 51–79.

Cotten, B. D., McCarthy, M. G., & Schneider, D. K. (2017). Equity income and energy sector firms: The association with credit ratings. Petroleum Accounting and Financial Management Journal, 36(3), 19–33.

Cotten, B. D., & Schneider, D. K. (2017). Seasoned equity offerings and secondary share date: Evidence of earnings management? The Southern Business and Economic Journal, 40(1), 61–85.

Dickins, D., Boland, C. M., Johnson-Snyder, A. J., & Daughtery, B. (2017). Not all PCAOB inspections are created equal. The CPA Journal, 87(8), 52–56.

Dickins, D., McCarthy, M., O’Reilly, D., & Schneider, D. (2017). Reporting of discontinued operations: Past, present, and future. The CPA Journal, 87(2).

Furner, Z. Z. (2017). Assessment of fin 48 liabilities: A proposed experiment highlighting flexible uncertainty. Journal of the Southwestern Society of Economists, 44, 75-97.

Furner, Z. Z., Michelle, M., & Rebecca, M. (2017). The end of deferral as we know it? US multinationals hope not. Tax Notes, 78-8.

Furner, Z. Z., Moore, R., & Morrow, M. (2017). U.S. MNCs put up a fight on additional disclosure. Journal of Taxation, 127(3), 110–115.

Johnson-Snyder, A. J., & Chandrasekran, R. (2017). Acceptance or rejection of an audit client: Understanding risk in the auditing environment. Journal of Business Case Studies, 13(2), 49–58.

Keune, M. B., Keune, T. M., & Quick, L. A. (2017). Voluntary changes in accounting principle: Literature review, descriptive data, and opportunities for future research. Journal of Accounting Literature, 39, 52-81.

O’Reilly, D. M., Reisch, J., & Leitch, R. (2017). Do experienced auditors have a bias for confirmatory audit evidence? International Journal of Accounting, Auditing and Performance Evaluation, 13(2), 187–198.

Reid, J. (2017) Fair value measurement disclosure regulation and the manufacturing sector. Journal of Finance and Accountancy, 21(1).

Reid, J. (2017). Examining the effects of fair value measurements on financial reporting quality and the cost of equity. Journal of Finance and Accountancy, 22(2).

Zinko, R.A., Furner, Z.Z., Hunt, J.B., & Dalton, A. (2017). Establishing a reputation. Journal of Employment Counseling, 54, 87-96.

2016

Brink, W. D., & Quick, L. A. (2016). Accounting doctoral program characters: A guide for prospective students. Advances in Accounting Education, 18, 69–109.

Bloch, R., Kleinman, G., & Peterson, A. N. (2016). Can gown help town? Exploring the “Gap” between accounting practice and academia and providing a theory for why it exists. Advances in Public Interest Accounting, (20), 23-61.

Burton, H., Daugherty, B., Dickins, D., & Schisler, D. (2016). Dominant personality types in public accounting: Self-selected or indoctrinated? Accounting Education: An International Journal, 25(2), 167–184.

Dickins, D., & Fay, R. (2016). COSO 2013: Aligning internal controls and principles. Issues in Accounting Education, 32(3) 117-127.

Dickins, D., & Fay, R. (2016). The COSO 2013 Framework: Was adoption in 2014 an indicator of internal control quality? Tennessee CPA Journal, 8–6.

Dickins, D., Gibson, S., Harris, M. L., & McDowell, W. (2016). Financial literacy within the family firm: An exploratory examination and opportunity for learning. Journal of Applied Management and Entrepreneurship, 21(3), 57–72.

Dickins, D., McCarthy, M., O’Reilly, D., & Schneider, D. (2016). Discontinued operations reported by the energy sector: The expected impact of ASU 2014-08. Oil, Gas and Energy Quarterly, 309–316.

Dickins, D., & Schneider, D. K. (2016). Academic research in accounting: A framework for quality reviews. Current Issues in Auditing, 10(1), A34–A46.

Price, P. D., Schneider, D. K., & Quick, L. A. (2016). Financial challenges in higher education: Community college leadership style and ranking. Community College Journal of Research and Practice, 40(6), 508-522.

2015

McCarthy, M. G., O’Reilly, D., & Schneider, D. K. (2015). FASB proposes new leasing standard. Tennessee CPA Journal, 60(6), 18–22.

Bloch, R., Issa, H., & Peterson, A. (2015). The DATA act: A look at the future for local government financial reporting. The CPA Journal, 85(6), 36.

Boland, C. M., Brown, V. M., & Dickins, D. (2015). For better or worse? FASB’s simplification of inventory measurement. Tennessee CPA Journal, 18–20.

Brown, V., Daugherty, B., & Dickins, D. (2015). Broker-dealer auditors’ perceptions of the incremental benefits and costs of new regulations, oversight, and inspections. Journal of Financial Services Professionals, 84–91.

Dickins, D., Fay, R., & Daugherty, B. (2015). For better or worse: A study of auditors’ practices under auditing standard no. 7. Research in Accounting Regulation, 27(2), 174–186.

Dickins, D., Scarlata, A., & Bailey, R. (2015). The impact of a mentor. New Accountant, 766, 14–17.

Furner, Z. Z., & Derek, O., J. W. (2015). The association between the use of long-term performance plans and corporate performance. Journal of Applied Financial Research, 2(1), 73–81.

Price, P. D., Quick, L. A., & Schneider, D. K. (2015). Financial challenges in higher education: Leadership style and ranking. Community College Journal of Research and Practice, 40(6), 508–522.

Schneider, D. K., & Kohlmeyer III, J. M. (2015). Stock buybacks: Is practice explained by management theory? Journal of Business and Accounting, 8(1), 64–75.

2014

Brown, V., Daugherty, B., Dickins, D., & Higgs, J. (2014). Insights on auditor rotation. Management Accounting Quarterly, 15(4), 28–37.

Daugherty, B., Dickins, D., & Fennema, B. (2014). Practitioner summary: Offshoring audit tasks and jurors’ evaluations of damage awards against auditors. Current Issues in Auditing, 8(1), 1–6.

Daugherty, B., Dickins, D., Hatfield, R. C., & Higgs, J. L. (2013). Practitioner summary of mandatory audit partner rotation: Perceptions of audit quality consequences. Current Issues in Auditing, 7(1), 30–35.

Dickins, D., Fay, R., & Reisch, J. (2014). Measuring and communicating audit quality: The new AQIs. The CPA Journal, 16–21.

McCarthy, M. G., Cotten, B. D., & Schneider, D. K. (2014). Proposed accounting standard requires capitalization of all long-term leases for lessees. The Coastal Business Journal, 14(1), 1–16.

Messier Jr., W. F., Quick, L. A., & Vandervelde, S. D. (2014). The influence of process accountability and accounting standard type on auditor usage of a status quo heuristic. Accounting, Organizations and Society, 39(1), 59–74.

2013

Bailey, R., Dickins, D., & Scarlata, A. (2013). Success in industry-based accounting careers. The CPA Journal, 83(1), 63–65.

Chung, J., Cullinan, C., Long, J., Mueller-Phillips, M., & O’Reilly, D. M. (2013). The auditor’s approach to subsequent events: Insights from the academic literature. Auditing, 32(1), 167–207.

Cotten, B. D., Schneider, D. K., & McCarthy, M. G. (2013). Capitalization of operating leases and credit ratings. Journal of Applied Research in Accounting and Finance, 8(1), 2–16.

Daugherty, B., Dickins, D., & Fenema, B. (2013). The effects of offshoring audit tasks on jurors’ evaluations of damage awards against auditors. Advances in Accounting Behavioral Research, 16(1), 55–84.

Daugherty, B., Dickins, D., Higgs, J., & Tatum, K. (2013). The question of mandatory audit firm rotation: Would investors benefit? The CPA Journal, 83(1), 28–33.

Dickins, D., Fallatah, Y., & Higgs, J. (2013). The importance of sample selection: An instructional resource case using U.S. presidential elections. Journal of Accounting Education, 31(1), 68–83.

2012

Burton, H., Daugherty, B., Dickins, D., & Schisler, D. (2012). Personality differences of audit and tax professionals. TaxPro Journal, 19(2), 38-43.

Burton, H., Daugherty, B., Dickins, D., & Schisler, D. (2012). Implementing retention strategies that consider tax professional and auditor personality differences. TaxPro Journal, 19(2), 38–43.

Daugherty, B., Dickins, D., & Fennema, B. (2012). Offshoring tax and audit procedures: Implications for U.S.-based employee education. Issues in Accounting Education, 27(3), 733–743.

Daugherty, B., Dickins, D., Hatfield, R., & Higgs, J. L. (2012). An examination of partner perceptions of partner rotation: Direct and indirect consequences to audit quality. Auditing: A Journal of Practice and Theory, 31(1), 97–114.

Daugherty, B., Dickins, D., & Higgs, J. (2012). Knowledge transfer among experts: Lessons from audit partner rotation. International Journal of Corporate Governance, 3(2/3/4), 210–224.

Dickins, D., & Daugherty, B. (2012). Should those charged with corporate governance care about auditor offshoring? International Journal of Disclosure and Governance, 9(1), 1–10.

Dickins, D., & Platau, S. (2012). Rules or consequences: Which matter more to CPA-practitioners? Small Business Institute Journal, 8(2), 43–53.

Dickins, D., Daugherty, & B., Higgs, J. (2012). Do audit committee members care about engagement partner rotation? Today’s CPA, 39(4), 42–43.

Dickins, D., & Reisch, J. (2012). Enhancing auditors’ ability to identify opportunities to commit fraud: Instructional resource cases. Issues in Accounting Education, 27(4), 1153–1169.

Fallatah, Y., & Dickins, D. (2012). Corporate governance and firm performance and value in Saudi Arabia. African Journal of Business Management, 6(36), 10025–10034.

Houmes, R., Dickins, D., & O’Keefe, R. (2012). New evidence on the incremental information content of earnings reported using the LIFO inventory method. Advances in Accounting, 28(2), 235–242.

Platau, S., & Dickins, D. (2012). Clients and the tax compliance expectations gap. CPA Practice Management Forum, 8(11), 13–17.

Schneider, D. K., McCarthy, M. G., & Cotten, B. (2012). A methodological framework for examining information content of proposed lease accounting rule. The Journal of Theoretical Accounting Research, 8(1), 113–127.

Seeman, E. D., Holloway, J. E., Kleckley, J. W., & Niswander, F. D. (2012). Modernizing our 911 emergency call centers: Revising the state enhanced (E) 911 legislative funding scheme to efficiently distribute 911 funds. University of Illinois Journal of Law, Technology and Policy, (2), 289–346.