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 2019

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Fraud, Sridhar Ramamoorti

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The Velocity of Risk, Sridhar Ramamoorti, James H. Wanserski, and Richard Stover

Submissions from 2018

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Risk Consumption, Sridhar Ramamoorti and Rick Stover

Submissions from 2017

Internal Auditing: Assurance & Advisory Services, Fourth Edition, Urton L. Anderson, Michael J. Head, Sridhar Ramamoorti, Cris Riddle, Mark Salamasick, and Paul J. Sobel

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A Strategy for Teaching Critical Thinking: The Sellmore Case, Joseph F. Castellano, Susan Lightle, and Bud Baker

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Materiality Defined: Differing Concepts of Materiality Can Cause Confusion Among Stakeholders, Michael P. Fabrizius and Sridhar Ramamoorti

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Unique Characteristics of Predator Frauds, Dana R. Hermanson, Scot E. Justice, Sridhar Ramamoorti, and Richard A. Riley Jr

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Voluntary Changes in Accounting Principle: Literature Review, Descriptive Data, and Opportunities for Future Research, Marsha B. Keune, Timothy M. Keune, and Linda C. Quick

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Why Audit Teams Need the Confidence to Speak Up, Susan Lightle, Joseph F. Castellano, and Bud Baker

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Auditing Organizational Governance: Internal Audit Has An Integral Role to Play in Improving the Organization's Strategic Performance, Sridhar Ramamoorti, Alan N. Siegfried, and P. Alan White

Submissions from 2016

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Public Corruption: Causes, Consequences & Countermeasures, Victor Hartman and Sridhar Ramamoorti

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Non-Big 4 Local Market Leadership and its Effect on Competition, Marsha B. Keune, Brian W. Mayhew, and Jamie J. Schmidt

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Promoting and Supporting Effective Organizational Governance, Sridhar Ramamoorti and Alan N. Siegfried

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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Audit Committee Incentives and the Resolution of Detected Misstatements, Marsha B. Keune and Karla M. Johnstone

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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

CAE Strategic Relationships: Building Rapport with the Executive Suite, Mohammad j. Abdolmohammadi, Sridhar Ramamoorti, and Gerrit Sarens

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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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A.B.C.'s of Behavioral Forensics: Applying Psychology to Financial Fraud Prevention and Detection, Sridhar Ramamoorti, David E. Morrison III, Joseph W. Koletar, and Kelly Richmond Pope

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The Importance of Information Integrity: In a Data-Driven World, Unreliable and Inaccurate Information Can Lead to Bad Decision-Making, Sridhar Ramamoorti and Madhavan K. Nayar

Internal Auditing: Assurance & Advisory Services, Third Edition, Kurt R. Reding, Paul J. Sobel, Urton L. Anderson, Michael J. Head, Sridhar Ramamoorti, Mark Salamasick, and Cris Riddle

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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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Materiality Judgments and the Resolution of Detected Misstatements: The Role of Managers, Auditors, and Audit Committees, Marsha B. Keune and Karla M. Johnstone

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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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The Corporate Ethics Audit: To Prevent and Detect Management Fraud, Internal Auditors Must Have a Sound Understanding of Human Behavior, Sridhar Ramamoorti and R. Luke Evans

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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

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The Audit Committee Handbook, Louis Braiotta Jr., R. Trent Gazzaway, Robert H. Colson, and Sridhar Ramamoorti

Behavioral Dimensions of Internal Auditing: A Practical Guide to Professional Relationships in Internal Auditing, Mortimer A. Dittenhofer, Sridhar Ramamoorti, Douglas E. Ziegenfuss, and R. Luke Evans

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Maximized Monitoring, Constance M. Lehmann, Sridhar Ramamoorti, and Marcia Weidenmier Watson

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Carrots and Sticks: By Auditing Executive Compensation and Benefits, Auditors Can Help Their Organization Move from Risk to Rewards Management, Sridhar Ramamoorti and Usha R. Balakrishnan

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Continuous Controls Monitoring Can Help Defer Fraud, Sridhar Ramamoorti and Joseph Dupree

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The Human Factor, Sridhar Ramamoorti and William P. Olsen

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

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Staff Accounting Bulletin No. 108 Disclosures: Descriptive Evidence from the Revelation of Accounting Misstatements, Marsha B. Keune and Karla M. Johnstone

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Bringing Freud to Fraud: Understanding the State-of-Mind of the C-Level Suite/White Collar Offender through “A-B-C” Analysis, Sridhar Ramamoorti, Daven Morrison, and Joseph W. Koletar

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 Psychology and Sociology of Fraud: Integrating the Behavioral Sciences Component Into Fraud and Forensic Accounting Curricula, Sridhar Ramamoorti

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Engineering Value Into Enterprise Risk Management; Six Sigma Techniques Can Improve the Quality of ERM Processes and Enable Organizations to Manage Risks More Successfully, Sridhar Ramamoorti, Marcia Weidenmier Watson, and Mark Zabel

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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

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Fraud: The Human Factor, Sridhar Ramamoorti and William Olsen

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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Strengthening the Foundations of the Accountability Profession, Sridhar Ramamoorti, Sam M. McCall, and Relmond P. Van Daniker

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Is IT Next for ERM? Information Technology Provides the Vital Infrastructure for Building a Modern Enterprise, Sridhar Ramamoorti and Marcia L. Weidenmier

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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

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Research Opportunities in Information Technology and Internal Auditing, Marcia L. Weidenmier and Sridhar Ramamoorti

Submissions from 2005

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Methods and Systems for Valuing a Business Decision, Sridhar Ramamoorti, Peter Freeman, and Anurag Agarwal

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

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The Pervasive Impact of Information Technology on Internal Auditing, Sridhar Ramamoorti and Marcia L. Weidenmier

Submissions from 2003

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The Reputation Index: Measuring and Managing Corporate Reputation, Karen Cravens, Elizabeth Goad Oliver, and Sridhar Ramamoorti

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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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Research Opportunities in Internal Auditing, Audrey A. Gramling and Sridhar Ramamoorti

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

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Internal Auditing: History, Evolution, and Prospects, Sridhar Ramamoorti

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Research Opportunities in Internal Auditing, Sridhar Ramamoorti

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Procurement Fraud & Data Analytics, Sridhar Ramamoorti and Scott Curtis

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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The Role of International Auditing in the Improvement of International Financial Reporting, Belverd E. Needles Jr., Sridhar Ramamoorti, and Sandra Waller Shelton

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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 1999

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Risk Assessment in Internal Auditing: A Neural Network Approach, Sridhar Ramamoorti, Andrew D. Bailey Jr., and Richard O. Traver

Submissions from 1998

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Qualitative Materiality in Government Audit Planning, Sridhar Ramamoorti and Andrea Lee Hoey

Using Neural Networks for Risk Assessment in Internal Auditing: A Feasibility Study, Sridhar Ramamoorti, Richard O. Traver, and Michael W. Godsell

Submissions from 1996

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Maximum Entropy Aggregation of Expert Predictions, In Jae Myung, Sridhar Ramamoorti, and Andrew D. Bailey Jr

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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Decision Framing and Efficiency/Effectiveness Trade-Offs in Auditors' Planning Materiality Judgments, Sridhar Ramamoorti

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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