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2016 Faculty Publications & Grants

Barkhi, Reza, Stephen Seifert, and Elizabeth T. Schwartz, “DeNISTifying Cybersecurity:  An Internal MIS and IT Audit Self-Assessment Tool,” Internal Auditing, September/October 2016, pp. 6-12.

Bhattacharjee, Sudip, M. Maletta, and K. Moreno, 2016, “The Role of Account Subjectivity and Risk of Material Misstatement on Auditors’ Internal Audit Reliance Judgments,” Accounting Horizons, Volume 30 (2): pp. 225-238.

Chen, C., G. Gotti, T. Kang, and Michael C. Wolfe, 2016, “Corporate Codes of Ethics, National Culture, and Earnings Discretion: International Evidence,” Journal of Business Ethics, pp. 1-23,

Doxey, M., M. Geiger, K. Hackenbrack, and Sarah E. Stein, 2016, “Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Release No. 2015-004, Supplemental Request for Comment: Rules to Require Disclosure of Certain Audit Participants on a New PCAOB Form,” Current Issues in Auditing, 10 (1), pp. C1-C10.

Du, Ruixue, Manisha Singal, and John A. Brozovsky, “Linking Earnings, Dividends, and Operating Cash Flow to Stock Price in the Hospitality Industry,” Journal of Accounting and Free Enterprise, Volume 2, Issue 1, Fall 2016, pp. 35-48.

Gimbar, C., Bowe Hansen, and M. Ozlanski, 2016, “Early Evidence on the Effects of Critical Audit Matters on Auditor Liability,” Current Issues in Auditing, 10 (1), pp. A24 – A33.

Gimbar, C., Bowe Hansen, and M. Ozlanski, 2016. “The Effects of Critical Audit Matter Paragraphs and Accounting Standard Precision on Auditor Liability,” The Accounting Review, 91 (6): pp. 1629-1646.

Hao, X., D. Zheng, Q. Zeng, and Weiguo Fan, “How to Strengthen the Social Media Interactivity of E-Government: Evidence from China,” Online Information Review, 40(1), pp. 79-96, 2016.

Henke, Trent and John J. Maher, “Timeliness of Government Reporting and Cost of Capital,” The Journal of Governmental and Nonprofit Accounting, Volume 5, Issue 1, December 2016.

Jame, R., R. Johnston, S. Markov, and Michael C. Wolfe, 2016, “The Value of Crowdsourced Earnings Forecasts,” Journal of Accounting Research, 54 (4), pp. 1077-1110.

Jenkins, James G., V. Popova, and M. D. Sheldon. “In Support of Public or Private Interests? An Examination of Sanctions Imposed under the AICPA Code of Professional Conduct,” Journal of Business Ethics, 2016, pp. 1-27.

Johnson, E. Scott, “Do Changes in the SG&A Ratio Provide Different Information About Changes in Future Earnings, Analyst Forecast Revisions, and Stock Returns Under Different Circumstances?,” 2016, Advances in Accounting, 34, pp. 90-98.

Kang, T., G. J. Lobo, and Michael C. Wolfe, 2015, “Accounting Conservatism and Firm Growth Financed by External Debt: The Role of Debt Maturity,” Journal of Accounting, Auditing & Finance, 32 (2), pp. 182-208.

Kavanaugh, Andrea L., Steven D. Sheetz, Rodrigo Sandoval-Almazan, John C. Tedesco, and Edward A. Fox, “Media Use During Conflicts:  Information Seeking and Political Efficacy During the 2012 Mexican Elections,” Government Information Quarterly, Vol. 33, No. 3, July 2016, pp. 595-602.

Liu, L. R. Du, and Weiguo Fan, “How Members’ Commitment to an Online Knowledge Community Influences Their Usage Behavior,” Social Behavior and Personality, 44(4), pp. 693-704, May 2016.

Lu, B., Weiguo Fan, M. Zhou, “Social Presence, Trust, and Social Commerce Purchase Intention: An Empirical Research,” Computers in Human Behavior, 56:225-237, 2016.

Lu, B., Q. Zeng, and Weiguo Fan, “Examining Macro-Sources of Institution-based Trust in Social Commerce Marketplaces: An Empirical Study,” Electronic Commerce Research and Applications, Volume 10, pp. 116-131.

Schaupp, L. C., and France Bélanger, 2016, “Social Commerce Benefits for Small Businesses: An Organizational Level Study,” Journal of Organizational and End User Computing, 28:3, pp. 49-66.

Schnee, Edward and W. Eugene Seago, “Taxation of Worthless and Abandoned Partnership Interests,” February 2016, Tax Adviser, 47 (2), pp. 80-91.

Schnee, Edward J. and W. Eugene Seago, “The Deductibility of Fines, Penalties, and Restitution Related to Illegal Activities,” Journal of Legal Tax Research, Spring 2016, Vol. 14, No. 1, pp. 89-103.

Seago, W. Eugene, “Recent Developments in the Economic Performance Exceptions,” Journal of Taxation, April 2016, 124 (4), pp. 182-189.

Seago, W. Eugene and Edward J. Schnee, “Accounting for the Subsidiary’s Loss,” Tax Notes 151 (10), June 2016, pp. 1381-1386.

Seago, W. Eugene and Edward J. Schnee, “Shareholder Debt and Installment Sale of Intangibles,” Tax Notes, 152 (2), August 2016, pp. 1143-1150.

Seago, W. Eugene and Edward Schnee, “Steps in the Brother-Sister Split,” Journal of Taxation, 125 (2), August 2016, pp. 72-79.

Seago, W. Eugene and Kenneth N. Orbach, “Transfers of Intangibles to an Existing Partnership,” Tax Notes, 151 (1), April 2016, pp. 77-85.

Wang, J. M. Zhou, L. Lei, and Weiguo Fan, “Corporate Social Responsibility Reporting,” Pyramidal Structure and Political Interference:  Evidence from China,” Journal of Applied Business Research, 32(2), pp. 703-716, 2016.

Wang, Y., R. Du, K. Koong, and Weiguo Fan, “Effects of R&D Policy Choice on Accounting Performance and Market Value,” R&D Management, DOI: 10.1111/radm.12225, pp. 1-12, 2016.

Zhou, Mi (Jamie), Baozhou Lu, Weiguo (Patrick) Fan, and G. Alan Wang, “Project Description and Crowdfunding Success:  An Exploratory Study,” Information Systems Frontiers, pp. 1-16, December 2016, DOI: 10.1007/s10796-016-9723-1.

Grants Awarded

Belanger, France (co-PI) and T. L. James, “We-Privacy:  Group Interaction and Information Management, Institute for Society, Culture and Environment,” 2016 Summer Scholars Program, $19,046, April 2016.

Belanger, France (PI) and T. L. James, “Fitness Technology and Older Adults: Studying Socialization as a Facilitator for Exercise Outcomes and Continued Usage,” Center for Gerontology Faculty Affiliate Research Development Grant ELDERStrong, $5,000, December 2016.

Belanger, France (PI) and T. L. James, “How Socialization Facilitated by Fitness Technology Improves Exercise Participation and Outcomes,” Institute for Society, Culture and Environment Unsolicited FY 2017 Funding, $5,100, December 2016.

Hayne, Christie (co-PI) and M. Vance, Chartered Institute of Management Accountants, $18,380, December 15, 2016.

Wallace, Linda, “The Wisdom of the Crowd: Funding New Technology Ventures in Reward-Based Crowdfunding Campaigns.” Received a $5,000 Pamplin Entrepreneurship Research Mini-Grant, offered by The Apex Systems Center for Innovation and Entrepreneurship (CIE