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2009 Faculty Publications & Grants

Barkhi, Reza, “Induced Cooperation in Electronic Collaboration,” Encyclopedia of E-Collaboration, Information Science Reference, Volume Edited by:  Ned Kock (Texas A&M University), (November 2007), pp. 377-382.

Barkhi, Reza, France Bélanger, and James O. Hicks, 2008, “A Model of the Determinants of Purchasing From Virtual Stores,” Journal of Organizational Computing and Electronic Commerce, Vol. 18, Issue 3, July, pp. 177-196.

Bedard, J. C., D. R. Deis, M. B. Curtis, and J. Gregory Jenkins, 2008, “Risk Monitoring and Control in Audit Firms:  A Research Synthesis,” Auditing: A Journal of Practice & Theory, (May), pp. 187-218.

Bélanger, France and L. Carter, 2008, “Trust and Risk in E-government Adoption,” Journal of Strategic Information Systems, 17:2, pp. 165-176.

Bélanger, France and L. Carter, 2009, “The Impact of the Digital Divide on E-Government Use,” Communications of the ACM, April, 52:4, pp. 132-135.

Bélanger, France, R. E. Crossler, J. S. Hiller, J.-M. Park, and M. Hsiao, 2009, “Children Online Privacy:  Issues with Parental Awareness and Control,” Annals of Emerging Research in Information Assurance, Security and Privacy Services, Rao, H. R. and Upadhyaya, S. (Eds), Volume 4, Emerald Group Publishing, pp. 311-333.

Belski, William, Joseph Beams, and John Brozovsky, “Ethical Judgments in Accounting:  An Examination of the Ethics of Managed Earnings,” Journal of Global Business Issues, Summer 2008, Volume 2, No. 2, pp. 59-68.

Fox, E. A., C. Andrews, Weiguo Fan, J. Jiao, A. Kassahun, S. Lu, Y. Ma, C. North, N. Ramakrishnan, A. Scarpa, B. H. Friedman, Steven D. Sheetz, D. Shoemaker, V. Srinivasan, S. Yang, and L. Boutwell, “A Digital Library for Recovery, Research, and Learning from April 16, 2007, at Virginia Tech,” Traumatology, (2008), vol. 14, pp. 64-84.

Gabbin, A. L. and Lynette I. Wood, (August 2008), “An Experimental Study of Accounting Majors’ Academic Achievement Using Cooperative Learning Groups,” Issues in Accounting Education, 23, (3), pp. 391-404.

Harrison, D., J. Gregory Jenkins, and M. Ritchie, 2008, “Employing Active Learning in the Discovery of Activity Based Costing,” The Icfai Journal of Accounting Research, (July), pp. 7-26.

Hiller, J. S., France Bélanger, M. Hsiao, and J.-M. Park, 2008, “POCKET Protection,” American Business Law Journal, 45:3, Fall, pp. 417-453.

Killough, Larry N. and William A. Kerler, “The Effects of Satisfaction with a Client’s Management During a Prior Audit Engagement, Trust, and Moral Reasoning on Auditors’ Perceived Risk of Management Fraud,” Journal of Business Ethics, 2008, 28 pages.

Lin, H., Weiguo Fan, Z. Zhang, “A Qualitative Study of Web-based Knowledge Communities:  Examining Success Factors,” International Journal of e-Collaboration, 5(3), pp. 39-57, 2009.

Lobingier, Patricia and B. Green, “Migrating from U.S. GAAP to IFRS:  Lessons from the EU/Canadian Experience,” Internal Auditing, December 2008.

Maher, John J., Robert M. Brown, and Raman Kumar, “Firm Valuation, Abnormal Earnings, and Mutual Funds Flow,” Review of Quantitative Finance and Accounting, Volume 31, No. 2, August 2008, pp. 167-189.

Osborne, R. E., Lynette I. Wood, and C. M. Jackson, (March 2009), “Best Cities for Minority CPAs,” The CPA Journal, pp. 70-71.

Pirim, T., T. James, K. Boswell, B. Reithel, and Reza Barkhi, “An Empirical Investigation of an Individual’s Perceived Need for Privacy and Security,” International Journal of Information Security and Privacy, Vol. 2, No. 1, (January-March 2008), pp. 42-53.

Ravichandar, R., J. Arthur, S. Bohner, and David Tegarden, “Improving Change-Tolerance Through Capabilities-Based Design:  An Empirical Analysis,” Journal of Software Maintenance and Evolution:  Research and Practice, 20(2), (2008), pp. 135-170.

Riley, R. R., J. Gregory Jenkins, P. Y. Roush, and J. C. Thibodeau, 2008, “Audit Quality in the Post-Sarbanes Audit Environment: What Your Auditing Students Must Know About the PCAOB Inspection Process,” Current Issues in Auditing, Vol. 2, Issue 2, pp. A17-A25.

Romanus, Robin N., John J. Maher, and Damon M. Fleming, “Auditor Industry Specialization, Auditor Changes, and Accounting Restatements,” Accounting Horizons, Volume 22, No. 4, December 2008, pp. 389-413.

Roussinov, D., Weiguo Fan, J. Robles, “Beyond Keywords:  Automated Question Answering on the Web,” Communications of the ACM, 51(9), pp. 60-65, 2008.

Seago, W. Eugene, “The All-Events Test, Economic Performance, and UNICAP Mismatching,” 109, Journal of Taxation, No. 3, (September 2008), pp. 157-165.

Seago, W. Eugene, “Tax Efficiency for Purchasing and Selling a Subsidiary,” 120, Tax Notes, No. 11, (September 15, 2008), pp. 1059-1068.

Seago, W. Eugene and Edward Schnee, “Corporate Theft, Fraudulent Financial Statements, and Ordinary Investment Losses,” 26, Journal of Taxation of Investments, (Winter 2009), pp. 49-61.

Seago, W. Eugene and Edward J. Schnee, “Limiting Section 1341: Appearance, Subsequent Events, and Restoration,” 35, Journal of Corporate Taxation, No. 4, (July/August 2008), pp. 13-24.

Seago, W. Eugene and Edward Schnee, “Section 336(e) Proposed Regulations Make New Law,” 109, Journal of Taxation, No. 5, (November 2008), pp. 279-289.

Sen, Rumy and Tarun Sen, “CFO Dashboards:  Strategic Information at Your Fingertips,” CFO Connect, June 2008, pp. 25-29.

Sen, Rumy and Tarun K. Sen, “Steering in Choppy Waters Using Strategic Controls,” CFO Connect, Feb. 2009, pp. 19-22.

Shen, R., N. S. Vemuri, Weiguo Fan, E. A. Fox, “Integration of Complex Archaeology Digital Libraries: An ETANA-DL Experience,” Information Systems, 33(7-8), pp. 699-723, 2008.

Tegarden, David P., L. F. Tegarden, and Steven D. Sheetz, “Cognitive Factions in a Top Management Team:  Surfacing and Analyzing Cognitive Diversity Using Casual Maps,” Group Decision and Negotiation, Accepted Nov. 2007 and published by the journal online at

Torres, R. S., A. Falcao, M. A. Goncalves, J. P. Papa, B. Zhang, Weiguo Fan, and E. A. Fox, “A Genetic Programming Framework for Content-based Image Retrieval,” 42(2), pp. 283-292, Pattern Recognition, 2009.

Van Slyke, C., France Bélanger, and C. L. Comunale, 2009, “A Behavioral Belief Model of Trustworthiness in Consumer-Oriented E-Commerce,” Journal of Electronic Commerce in Organizations, 7:2, pp. 22-43.

Wilson, E. V. and Steven D. Sheetz, “Context Counts: Effects of Work vs. Non-Work Context on Participants’ Perceptions of Fit in Email vs. Face-to-Face Communication,” Communications of the Association of Information Systems (CAIS), Volume 22, Article 17, (2008).  Online at

Grants Awarded

Fan, Weiguo, NSF NSDL Large Grant DUE-0840719, Co-PI, $2.5 million, “Ensemble:  A pathway project for computing education,” (VT portion, $500,000), 9/15/08-8/31/10.

Sheetz, Steven D., David Henderson, and Brad Trinkle, “Understanding Perceptions of XBRL Adoption,” PricewaterhouseCoopers, $48,399.


Dennis, A., B. Wixom, and David P. Tegarden, 2009, Systems Analysis and Design:  An Object-Oriented Approach with UML, 3rd Ed., John Wiley.

Jackson, S. R., R. B. Sawyers, and J. Gregory Jenkins, 2008, Managerial Accounting – A Focus on Ethical Decision Making, 5th Edition, Natorp, OH: Cengage Learning.

Book Chapters

James, T., T. Pirim, K. Boswell, B. Reithel, and Reza Barkhi, “An Extension of the Technology Acceptance Model to Determine the Intention to Use Biometric Devices.” In S. Clarke (Ed.), End User Computing Challenges Technologies: Emerging Tools & Applications, Hershey, PA: Information Science Reference, November 2007, pp. 57-78.