Faculty in the Department of Accounting conduct and publish research in a variety of specialty areas, including ethics, best practices, generally accepted accounting principles, international standards, nonprofits, and quality. Here is a sampling of their work.

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Submissions from 2015

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Fraud and Corruption in U.S. Nonprofit Entities: A Summary of Press Reports 2008-2011, Deborah S. Archambeault, Sarah J. Webber, and Janet Greenlee

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Whistleblowing 101, Sarah J. Webber and Deborah S. Archambeault

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Whistleblowing: Not So Simple for Accountants, Sarah J. Webber and Deborah S. Archambeault

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Lost Opportunities: The Underuse of Tax Whistleblowers, Sarah J. Webber and Karie Davis-Nozemack

Submissions from 2014

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Divergent and Evolving Auditing Standards: Teaching Notes and Exercises, Deborah S. Archambeault

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Deducting Noncash Charitable Contributions Documentation and Substantiation Requirements, John K. Cook and Sarah J. Webber

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An Interview with Sir David Tweedie: Reflections on Ten Years as the IASB’s First Chair, Donna L. Street

Submissions from 2013

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Compliance with IFRS 3 and IAS 36 Required Disclosures across 17 European Countries: Company-level and Country-level Determinants, Martin Glaum, Peter Schmidt, Donna L. Street, and Silvia Vogel

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The Impact of Segment Reporting under the IFRS 8 and SFAS 131 Management Approach: A Research Review, Nancy B. Nichols, Donna L. Street, and Ann Tarca

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Standard Costing Variances: Potential Red Flags of Fraud?, Cecily A. Raiborn, Janet B. Butler, and Lucian Zelazny

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Should Religious Organizations Worry about IRS Audits?, Sarah J. Webber and Janet S. Greenlee

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Non-GAAP Adjustments to Net Income Appearing in the Earnings Releases of the S&P 100: An analysis of Frequency of Occurrence, Materiality and Rationale, Sarah J. Webber, Nancy B. Nichols, Donna L. Street, and Sandra J. Cereola

Submissions from 2012

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Sustainability Reporting: Opportunities and Challenges for Accountants, Deborah S. Archambeault

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The Charitable Contribution of a Home A Deduction up in Smoke?, John K. Cook and Sarah J. Webber

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Paying the IRS Whistleblower: A Critical Analysis of Collected Proceeds, Karie Davis-Nozemack and Sarah J. Webber

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An Analysis of the Impact of Adopting IFRS 8 on the Segment Disclosures of European Blue Chip Companies, Nancy B. Nichols, Donna L. Street, and Sandra J. Cereola

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IFRS in the United States: If, When and How, Donna L. Street

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NOL Poison Pills: Using Corporate Law for Tax Purposes, Sarah J. Webber and Karie Davis-Nozemack

Submissions from 2011

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Review: 'Making Creditor Protection Effective,' by Michael J. Mumford and Alan J. Katz, Deborah S. Archambeault

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Framework-based Teaching of IFRS Judgements, Christopher Hodgdon, Susan B. Hughes, and Donna L. Street

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IFRS Teaching Resources: Available and Rapidly Growing, Robert K. Larson and Donna L. Street

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Factors Affecting MD&A Disclosures by SEC Registrants: Views of Practitioners, Ann Tarca, Donna L. Street, and Walter Aerts

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Don’t Burst the Bubble: An Analysis of the First-Time Homebuyer Credit and Its Use as an Economic Policy Tool, Sarah J. Webber

Submissions from 2010

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The ABCs of Communicating Results, Deborah S. Archambeault and Morgen Rose

Submissions from 2009

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Is Something Missing from Your Company's Satisfaction Package?, Deborah S. Archambeault, Richard Burgess, and Stan Davis

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Have ‘European’ and US GAAP Measures of Income and Equity Converged under IFRS? Evidence from European Companies Listed in the US, Sidney J. Gray, Cheryl L. Linthicum, and Donna L. Street

Submissions from 2008

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Audit Committee Incentive Compensation and Accounting Restatements, Deborah S. Archambeault, F. Todd DeZoort, and Dana R. Hermanson

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The Need for an Internal Auditor Report to External Stakeholders to Improve Governance Transparency, Deborah S. Archambeault, F. Todd DeZoort, and Travis P. Holt

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The Changing Components of the Corporate Annual Report: An Update, Deborah S. Archambeault, John G. Fulmer Jr., and Richard A. Turpin

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Adoption of IAS 19R by Europe's Premier Listed Companies: Corridor approach versus Full Recognition: Summary of an ACCA Research Monograph, Jan D. Fasshauer, Martin Glaum, and Donna L. Street

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The Impact in the United States of Global Adoption of IFRS, Donna L. Street

Submissions from 2007

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Auditing Management Assertions: The Impact of SAS No. 106, Deborah S. Archambeault

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Besser Pharma: International Accounting for Pensions, K. Michael Geary and Donna L. Street

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The Relationship Between Competition and Business Segment Reporting Decisions Under the Management Approach of IAS 14 Revised, Nancy B. Nichols and Donna L. Street

Submissions from 2006

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How to Use the Changing Components of the Corporate Annual Report, Deborah S. Archambeault, John G. Fulmer Jr., and Richard A. Turpin

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The G4's Role in the Evolution of the International Accounting Standard Setting Process and Partnership with the IASB, Donna L. Street

Submissions from 2004

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How Corporate Culture Impacts Unethical Distortion of Financial Numbers, Joseph F. Castellano, Kenneth Y. Rosenzweig, and Harper A. Roehm

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Convergence with IFRS in an Expanding Europe: Progress and Obstacles Identified by Large Accounting Firm's Survey, Robert K. Larson and Donna L. Street

Submissions from 2003

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Compliance with Disclosure Requirements at Germany's New Market: IAS Versus US GAAP, Martin Glaum and Donna L. Street

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Why Toyota and Honda Topped the 2002 J.D. Power Quality Study, Susan Lightle, Kenneth Yale Rosenzweig, and John Talbott

Submissions from 2002

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The Predictive Ability of Geographic Segment Disclosures by U.S. Companies: SFAS No. 131 vs. SFAS No. 14, Bruce K. Behn, Nancy B. Nichols, and Donna L. Street

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Audit Committee Effectiveness: A Synthesis of the Empirical Audit Committee Literature, F. Todd DeZoort, Dana R. Hermanson, Deborah S. Archambeault, and Scott A. Reed

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An Interview with Sir David Tweedie, Chair, International Accounting Standards Board, Donna L. Street

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Large Firms Envision Worldwide Convergence of Standards, Donna L. Street

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Factors Influencing the Extent of Corporate Compliance with International Accounting Standards: Summary of a Research Monograph, Donna L. Street and Sidney J. Gray

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LOB and Geographic Segment Disclosures: An Analysis of the Impact of IAS 14 Revised, Donna L. Street and Nancy B. Nichols

Submissions from 2001

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Auditor Opinion Shopping and the Audit Committee: An Analysis of Suspicious Auditor Switches, Deborah S. Archambeault and F. Todd DeZoort

Submissions from 2000

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Disclosure Level and Compliance with IASs: A Comparison of Companies With and Without U.S. Listings and Filings, Donna L. Street and Stephanie M. Bryant

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Assessing the Acceptability of International Accounting Standards in the US: An Empirical Study of the Materiality of US GAAP Reconciliations by Non-US Companies Complying with IASC Standards., Donna L. Street, Nancy B. Nichols, and Sidney J. Gray

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Segment Disclosures under SFAS No. 131: Has Business Segment Reporting Improved?, Donna L. Street, Nancy B. Nichols, and Sidney J. Gray

Submissions from 1995

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Attitudes of Students and Accounting Practitioners Concerning the Ethical Acceptability of Earnings Management, Marilyn Fischer and Kenneth Yale Rosenzweig

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Resolving a Tension, Kenneth Yale Rosenzweig

Submissions from 1994

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Earnings Manipulation: A report by Robert LaVine on the business ethics research of Kenneth Rosenzweig and Marilyn Fischer, Kenneth Yale Rosenzweig and Marilyn Fischer

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Is Managing Earnings Ethically Acceptable? Surveys Show Age and Seniority Affect Attitudes on Earnings Management, Kenneth Yale Rosenzweig and Marilyn Fischer

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Report Earnings Accurately, Kenneth Yale Rosenzweig and Marilyn Fischer

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A Nondisclosed CPA Examination: Implications for Education and the Accounting Profession, Kenneth Yale Rosenzweig and K. Michael Geary

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An Economic Analysis of the Earnings of Industrial Accountants., Kenneth Yale Rosenzweig, Elizabeth Gustafson, and Lawrence Hadley

Submissions from 1993

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Managing the Cost of Federally Sponsored Research at Educational Institutions, Mary J. Brown and Kenneth Yale Rosenzweig

Submissions from 1992

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The Pricing Decision: Balancing the Cost-Based and Market-Based Approaches in Different Industries, Shawn M. Kain and Kenneth Yale Rosenzweig

Submissions from 1990

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Education, Certification, and the Earnings of Industrial Accountants, Kenneth Yale Rosenzweig and Lawrence Hadley

Submissions from 1987

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Company Resistance to Complex FASB Statements: The Case of SFAS 33, Kenneth Yale Rosenzweig

Submissions from 1986

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User-Friendly Financial Statements: A Proposed Model, Kenneth Yale Rosenzweig and Andrew A. Fioriti

Submissions from 1985

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Companies Are Not Using FAS 33 Data, Kenneth Yale Rosenzweig

Submissions from 1983

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Some Simpler Methods of Accounting for the Effects of Changing Prices, Surendra P. Agrawal and Kenneth Yale Rosenzweig

Submissions from 1981

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An Exploratory Field Study of the Relationships between the Controller’s Department and Overall Organizational Characteristics, Kenneth Yale Rosenzweig