Current Research in Accounting at McIntire
Monica Banyi
Articles Published or Forthcoming
"Errors in Estimating Share Repurchases,” Journal of Corporate Finance, September 2008 (with E. Dyl and K. Kahle).
"Are Shareholder Dividend Taxes on Corporate Retained Earnings Impounded in Equity Prices? Additional Evidence and Analysis,” Journal of Accounting and Economics, June 2003 (with D. Dhaliwal, M. Erickson, and M. Frank).
Faculty Profile
O. Whitfield Broome Jr.
Articles Published or Forthcoming
Multi-Entity Partnering in Accounting Education: Narrowing the Gap between the Profession and Academia," Advances in Accounting Education, 2005 (with M. Morris).
"Statement of Cash Flows: Time for Change!" Financial Analysts Journal, March/April, 2004.
“Effect of Employee Stock Options on the Income Statement,” Corporate Counsel Weekly, January 8, 2003.
Faculty Profile
Adam Koch
Articles Published or Forthcoming
“The Effect of Risk on Price Responses to Unexpected Earnings,” Journal of Accounting, Auditing, and Finance, fall 2005 (with D. Chambers and R. Freeman).
“Dividend Changes and the Persistence of Past Earnings Changes,” Journal of Finance, October 2004 (with A. Sun).
“Once Bitten, Twice Shy: The Relation between Outcomes of Earnings Guidance and Management Guidance Strategy,” Accounting Review, forthcoming November 2010 (with M. Feng).
“Can Historical Returns-Earnings Relations Predict Price Responses to Earnings News?” Review of Quantitative Finance and Accounting, forthcoming (with R. Freeman and H. Li).
Current Projects
“The Effect of Earnings Guidance on Share Values in Corporate Acquisitions,” with C. Lefanowicz and J. Robinson.
Faculty Profile
Roger D. Martin
“Risk Shifts in the Market for Audits: An Examination of Changes in Risk for “Second Tier” Audit Firms,” Auditing: A Journal of Practice and Theory, November 2009.
“Through the Ethics Looking Glass: Another View of the World of Auditors and Ethics,” Journal of Business Ethics, January 2007.
“Auditing Fair Value Measurements: A Synthesis of Relevant Research,” Accounting Horizons, September 2006 (with J.S. Rich and T.J. Wilks).
“Audit Qualifications of Income-Decreasing Accounting Choices,” Contemporary Accounting Research, summer 2006 (with F. Hodge and J. Pratt).
“The Ties That Bind: Driving Business Value with a Network Perspective,” McKinsey Quarterly, 2006 (with R. Cross and L. Weiss).
“Do Auditor Resignations Reduce Uncertainty About the Quality of Firms’ Financial Reporting?” Journal of Accounting and Public Policy, September-October 2005 (with D. Beneish, P.E. Hopkins, and I. Jansen).
“Aerospace Lighting, Inc.: Linking Business Strategy to Audit Planning,” Issues in Accounting Education, August 2006 (with F.P. Phillips).
Current Projects
“Research Opportunities in Integrated Audits: Concepts, Early Experiences, and Alternatives,” with W.R. Kinney Jr. and M. Shepardson.
“Accounting Faculty Experiences with Practice-Oriented Fellowships and Sabbaticals,” with Susan Krische and Jeff Wilks.
“Audit Quality and Cost of Capital: A Meta-Analysis,” with Christine Botosan, W.R. Kinney, Jr. and Zoe-Vonna Palmrose
“Accounting Issues Identified in Loan Contracts – Implications for Standard Setters,” with A. Backof, C.E. Lefanowicz, and D.C. Smith.
Faculty Profile
Andrea Roberts
Articles Published or Forthcoming
"Misreporting Fundraising: How Do Nonprofit Organizations Account for Telemarketing Campaigns?” GNP Section of AAA Best Annual Meeting Paper, 2007, The Accounting Review, 2008 (with E. Keating and L. Parsons).
"Management of Financial Information in Charitable Organizations: The Case of Joint Cost Allocations,” The Accounting Review, 2006 (with C. Jones).
"The Implications of Joint Cost Standards for Charity Reporting,” Accounting Horizons, March 2005.
Current Projects
“Moving Beyond the Program Ratio: An Analysis of How Charities Use Revenues,” The Accounting Review, 2009 (under review), with C. Jones, K. Kitching, and P. Smith.
“The Impact of Accounting Discretion and Strategic Decisions on Reported Administrative Spending: Evidence from a Survey of Nonprofit Executive Directors,” with L. Parsons and C. Pryor.
“Are Charity Costs Sticky,” with C. Jones and K. Kitching.
Faculty Profile
Susan Perry Williams
Current Projects
“Stock Repurchases and TARP in the Banking Industry,” 2010, with M. Banyi and S. Porter.
“Mergers and Acquisition Complexity: When to Broaden the Advisory Team,” 2010, with R. DeMong and I. Harris.
“The Relation between Earnings Management and Equity Compensation to Audit Committee Members,” 2010, with L. Lynch.
Faculty Profile