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2014 Faculty Publications & Grants

Abrahams, Alan S., Reza Barkhi, Eloise Coupey, Cliff Ragsdale, and Linda G. Wallace, “Converting Browsers into Recurring Customers: An Analysis of the Determinants of Sponsored Search Success for Monthly Subscription Services,” Information Technology Management, 2014, 15 (3), pp. 177-197.

Bai, Yanhua and John Brozovsky, “Theft of Sensitive Data: Its Harm and How to Prevent it” Disclosures Jan/Feb 2015, pp. 14-17.

Bélanger, France, M. Cefaratti, T. Carte, and S. E. Markham, 2014, “Multilevel Research in Information Systems: Concepts, Strategies, Problems and Pitfalls,” Journal of the Association for Information Systems, 15:9, pp. 614-650.  Available at:

Beyer, Brooke, John Abernathy, Adi Masli, and Chad Stefaniak, 2014, “Audit Committee Financial Expertise: An Examination of Financial Reporting Timeliness and Characteristics of Audit Committee Accounting Experts,” Advances in Accounting 30 (2), pp. 283-297.

Beyer, Brooke, John Abernathy, and Eric Rapley, 2014, “Earnings Management Constraints and Classification Shifting,” Journal of Business Finance & Accounting 41 (5-6), pp. 600-626.

Cefaratti, Meghann and Reza Barkhi, “Communication Mode, Deception, and Familiarity: Considerations for Internal Auditors,” Internal Auditing, September/October 2013, pp. 14-18.

Cefaratti, Meghann and Reza Barkhi, “The Effects of Communication Media and Client Familiarity on Auditors’ Confidence in Deception Detection,” Journal of Forensic & Investigating Accounting, July-December 2013, 5 (2), pp. 1-26.

Crabtree, Aaron D., John J. Maher, and Huishan Wan, “New Debt Issues and Real Earnings Management,” Advances in Accounting, Volume 30, Issue 1, June 2014, pp. 116–127.

Crossler, R. E., and France Bélanger, 2014, “An Extended Perspective on Individual Security Behaviors: Protection Motivation Theory and a Unified Security Practices (USP) Instrument,” Database for Advances in Information Systems, 45:4, pp. 51-71.

Fan, Weiguo and M. D. Gordon, “The Power of Social Media Analytics,” Communications of the ACM, 57(6), pp. 74-81, 2014.

Hansen, Thomas B., G. Pownall, R. Prakash, and M. Vulcheva, 2014. “Relaxing the Reconciliation Requirement on Non-U.S. Firms’ SEC Filings: Changes in GAAP, Earnings Attributes, and Earnings Informativeness,” Journal of Accounting and Public Policy, 33 (5); pp. 424 – 448.

Lee, B., Weiguo Fan, A. Squicciarini, S. Ge, and Y. Huang, "The Relativity of Privacy Preservation Based on Social Tagging," Information Sciences, 288, pp. 87-107, 2014.

Lin, H. Weiguo Fan, and P. Chau, "Determinants of Users' Continuance of Social Networking sites: A Self-Regulation Perspective,” Information and Management, 51(5), pp. 595-603, 2014.

Mansi, Sattar, I. Aguir, N. Burns, and J. Wald, “Liability Protection, Director of Compensation, and Incentive,” Journal of Financial Intermediation, 23, December 2014, pp. 570-589.

Mansi, Sattar, N. Boubakri and W. Saffar, “Political Institutions, Connectedness, and Corporate Risk Taking,” Journal of International Business Studies, 44, April 2013, pp. 195-215.

Mansi, Sattar, A. Kecskés and A. Zhang, “Are Short Sellers Informed? Evidence From the Bond Market,” The Accounting Review, 88, March 2013, pp. 611-639.

Mohapatra, P., Velina Popova, and L. Xu, 2013, “Training Auditors in Strategic Systems Auditing Using Online Computerized Systems: Can Prior Schema Affect Auditors’ Knowledge Acquisition?,” International Journal of Critical Accounting, Special Issue on: "Auditing", Vol. 5, Issue 5, 2013.

Picoto, W. N., France Bélanger, and A. Palma-Dos-Reis, 2014, “An Organizational Perspective on M-business: Usage Factors and Value Determination,” European Journal of Information Systems, 23:5, pp. 571-592.

Picoto, W., France Bélanger, and A. Palma-Dos-Reis, 2014, “A Technology-Organization-Environment (TOE)-Based M-Business Value Instrument,” International Journal of Mobile Communications, 12:1, pp. 8-101.

Rufín, R., France Bélanger, C. M. Molina, L. Carter, and J. C. Sanchez Figueroa, 2014, “A Cross-Cultural Comparison of Electronic Government Adoption in Spain and the USA,” International Journal of Electronic Government Research, 10:2, April June, 45-61.

Scarpa, A., Steven D. Sheetz, L. C. Wilson, J. C. Waldron, M. A. Patriquin, and R. T. Jones. “Posttraumatic Stress Symptoms after the Shootings at Virginia Tech: Form and Function of Communication about the Events,” Journal of Critical Incident Analysis, 4, 1, Spring 2014.

Schaupp, L. C. and France Bélanger, 2014, “The Value of Social Media Value for Small Businesses,” Journal of Information Systems, 28:1, pp. 187-207.

Seago, W. Eugene, “Accounting for Sales-Based Royalties and Vendor Allowances,” 121 Journal of Taxation, No. 1 (July 2014), pp. 15-24.

Seago, W. Eugene, “‘Improvements’ Under the Repair Regulations,” 142 Tax Notes No. 6 (February 10, 2014) pp. 639-653.

Seago, W. Eugene, “The Benefits and Burden Test and the Producer Deduction, 142 Tax Notes No. 9, (March 3, 2014), pp. 975-979.

Seago, W. Eugene and Ed Schnee, “Maintaining Single Taxation:  Sec. 336(e) and S Corporations,” The Tax Adviser, March 2014.

Seago, W. Eugene and Ed Schnee, “The New Retail Inventory Method Regulations,” Journal of Taxation, No. 5 (November 2014), pp. 196-204.

Wallace, Linda G., and Steven D. Sheetz, “The Adoption of Software Measures: A Technology Acceptance Model (TAM) Perspective”, Information & Management, 52, 2, March 2014, pp. 249-259.

Wilson, E. V., W. Wang, and Steven D. Sheetz, “Underpinning a Guiding Theory of Patient-Centered E-Health,” Communications of the Association for Information Systems (CAIS), 34, January 2014.

Zhai, L. X. Li, X. Yan,  and Weiguo Fan, "Evolutionary Analysis of Collaboration Networks in the Field of Information Systems," Scientometrics, July, 2014.

Grants Awarded

Belanger, France, “An Exploration of Mobile Technology Addiction Vulnerabilities and Implications,” Institute for Society, Culture and Environment (ISCE) 2014-2015 Senior Scholar, PI, $20,000.

Sheetz, Steven D., co-PI, PI E. Fox (CS), co-PIs A. Kavanaugh (CS), and D. Shoemaker (Sociology), “III:Small:Integrated Digital Event Archive and Library (IDEAL),” NSF, $500,000, $125,000 (25%), full, received Aug. 2013., 3 year grant.

Sheetz, Steven D. co-PI, S. Duncan (Food Science) PI, other co-PIs, M.A. Bell (Psychology), D. Gallagher (Civil and Environmental Engineering), “Integrating Data for Emotional Assessment: Applications for Interpersonal Deception and Food Interaction Decisions,” VT-Institute for Creative Arts and Technology (ICAT), $25,000, $6,500 (25%), none, May 2013, Received July 2013, 1 year grant, no cost extension for additional data collection.