Selected Publications

 

As a Carnegie Research I institution, high-impact research plays a prominent role at UC and in the Carl H. Lindner College of Business. We also value research and activities that impact accounting practice. This page highlights current accounting faculty research and related activities.

 

Robert Larson, Department Head

Referred Articles:

Gornik-Tomaszewski, S., and R. K. Larson. 2014. New Consolidation Requirements under IFRS. Review of Business, 35 (2) Summer-Fall: 47-58.

Larson, R. K., and P. J. Herz. 2013. A Multi-Issue/Multi-Period Analysis of the Geographic Diversity of IASB Comment Letter Participation.  Accounting in Europe 10 (1): 99-151.

Larson, R. K., P. J. Herz, and S. Y. Kenny. 2011. Academics and the Development of IFRS: An Invitation to Participate. Journal of International Accounting Research 10 (2): 97-103.

Larson, R. K., and D. L. Street. 2011. IFRS Teaching Resources: Available and Rapidly Growing.  Accounting Education: An International Journal 20 (4): 317-338.

Larson, R. K., and P. J. Herz. 2011. The Academic Community’s Participation in Global Accounting Standard-Setting. Research in Accounting Regulation 23 (1): 34-45.

Larson, R. K., and S. Y. Kenny. 2011. The Financing of the IASB: An Analysis of Donor Diversity. Journal of International Accounting, Auditing, and Taxation 20 (1): 1-19.

Chatham, M. D., R. K. Larson, and A. Vietze. 2010. Issues Affecting the Development of an International Accounting Standard on Financial Instruments. Advances in Accounting, Incorporating Advances in International Accounting 26 (June) (1): 97-107.

Kenny, S. Y., and R. K. Larson. 2009. Interpreting IFRS: Understanding the role of the International Financial Reporting Interpretations Committee.  Journal of Accountancy 208 (October) (4): 60-64.

Larson, R. K., and T. Brady. 2009. Incorporating IFRS into the Accounting Curriculum.  Strategic Finance (February): 23-25.

Larson, R. K. 2008. An Examination of Comment Letters Submitted to the IASC: Special Purpose Entities.  Research in Accounting Regulation 20: 27-47.

Larson, R. K. 2007. Constituent Participation and the IASB’s International Financial Reporting Interpretations Committee. Accounting in Europe 4 (2): 207-254.

In December 2012, article was the most cited of any article ever published in the journal.

Larson, R. K., and D. L. Street. 2006. The “Roadmap” to Global Accounting Convergence: Europe Introduces “Speed Bump?”  The CPA Journal (October): 36-43.

Larson, R. K., and D. L. Street. 2004. Convergence with IFRS in an Expanding Europe: Progress and Obstacles Identified by Large Accounting Firms' Survey.  Journal of International Accounting, Auditing & Taxation  13 (December) (2): 89-119.

Larson, R. K., and K. L. Brown. 2004. Where Are We with Long-Term Contract Accounting?  Accounting Horizons 18 (September) (3): 207-219.

Street, D. L., and R. K. Larson. 2004. Large Accounting Firms' Survey Reveals Emergence of "Two Standard" System in the European Union.  Advances in International Accounting  17: 1-29.

Herz, P. J., and R. K. Larson. 2004. Keeping Bribery at Bay.  Internal Auditor (February): 60-67.

Larson, R. K., and P. J. Herz. 2003. Accountants, Corruption, and Money Laundering.  The CPA Journal (June): 34-37.

Larson, L. L., R. K. Larson, and J. Greenlee. 2003. Privacy Protection on the Internet. Strategic Finance (June): 48-53.

Article awarded a Certificate of Merit by the Institute of Management Accountants (IMA) in their annual manuscript competition.

Larson, R. K. 2002. The IASC’s Search for Legitimacy: An Analysis of the IASC’s Standing Interpretations Committee.  Advances in International Accounting 15: 79-120.

Larson, R. K., and K. L. Brown. 2001. Lobbying of the International Accounting Standards Committee: The Case of Construction Contracts.  Advances in International Accounting 14: 47-73.

Larson, R. K., and L. L. Larson. 2001. Coming to Terms with International Accounting Standards. Internal Auditor (February): 42-47.

Larson, R. K., and A. Adhikari. 2000. The Euro: Ready or Not, It’s Here!  The Ohio CPA Journal 59 (January-March): 8-12.

Chapters in Books:

Larson, R. K., and D. L. Street. 2012. IFRS Teaching Resources: Available and Rapidly Growing.  In Teaching IFRS, R. M. S. Wilson and R. W. Adler, editors, London, UK: Routledge, pp. 19-40. Reprinted from Accounting Education: An International Journal 20 (4): 317-338.

Larson, R. K., and S. Y. Kenny. 2010. International Accounting and the Global Economy.  In The Handbook of Technology Management, Vol. 2, H. Bidgoli, editor, Hoboken, NJ: John Wiley & Sons, pp. 745-756.

Larson, R. K. 2009. Challenges to IFRS Convergence: Two-Standard Systems, Country and European Union Specific IFRS, and Political Pressures.  In IFRS: Getting Ready to Face a Global Challenge, D. Zeghal, editor, Ottawa, Ontario, Canada: CGA Accounting Research Centre, University of Ottawa, pp. 37-50.  Commissioned paper based on presentation made at the 16th Annual Conference of the CGA Accounting Research Centre at the University of Ottawa, October 31, 2008.

Kenny, S. Y., and R. K. Larson. 2008. Lobbying Behavior and the Development of International Accounting Standards: The Case of the IASC's Joint Venture Project.  In International Financial Reporting Standards: Critical Perspectives on Business and Management, C. Nobes and D. Alexander, editors, London: Routledge. Reprinted from European Accounting Review (December 1993): 531-554.

 

Peter Burrell

Negotiating Executive Separation Agreements. 2012. Presented at Greater Cincinnati Human Resources Association Meeting, November 15.

Employee Handbooks. 2011, Presented at Greater Cincinnati Human Resources Association Meeting, November 17.

Investigating Employee Complaints. 2010, Presented at Greater Cincinnati Human Resources Association Meeting, February 18.

What Business Owners and HR Professionals Need to Know About Non-Competes, Non-Solicits and Other Restrictive Covenants. 2009. Presented at Greater Cincinnati Human Resources Association Meeting, September 17.

Non-Compete Agreements, Non-Solicitation Agreements and Non-Disclosure Agreements, Harcourt Brace Jovanovich.

Sexual Harassment and Workplace Violence; Investigations that Work, Lorman Education Services.

 

Gary Friedhoff (long-term adjunct)

Friedhoff, G. 2015. Presenter at 2015 University of Cincinnati Tax Conference, Duke Energy Center, Dec. 8-9.

Friedhoff, G. 2014. Presenter at 2015 University of Cincinnati Tax Conference, Duke Energy Center, Dec. 9-10.

Friedhoff, G. 2013. Presenter at 2013 University of Cincinnati Tax Conference, Duke Energy Center, Dec. 10-11.

Friedhoff, G. 2012. Presenter at 2012 University of Cincinnati Tax Conference, Duke Energy Center, Dec. 11-12.

Friedhoff, G. 2011. Presenter at 2011 University of Cincinnati Tax Conference, Duke Energy Center, Dec. 13-14.

 

Brian Goodson

“How Does the Audit Report’s Structure Affect Nonprofessional Investors’ Attention to Its Content?” (sole-authored) presented at AAA Accounting, Behavior, and Organizations Midyear Meeting, Nashville, TN October 2015.

 

Liz Kohl

Eisdorfer, A. and E. Kohl. Corporate Sport Sponsorship and Stock Returns: Evidence from the NFL. Critical Finance Review (forthcoming).

 

Natalia Mintchik

Christ, M. H., N. M. Mintchik, J. Bierstalker, and L. Chen 2015. “Outsourcing the Information System: Determinants, Risks, and Implications for Management Control Systems.” Journal of Management Accounting Research, 27 (2): 77-120.

Bierstalker, J., L. Chen, M. H. Christ, M. Ege and N. M. Mintchik. 2013. Obtaining Assurance for Financial Statement Audits and Control Audits when Aspects of the Financial Reporting Process are Outsourced. Auditing: Journal of Practice and Theory, 32 (Supplement 1), 209-250.

Pevzner, M., N. Mintchik, and G. Sierra. 2013. Comments of the Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Reproposed Auditing Standard on Related Parties. Current Issues in Auditing, 7 (2) (December), C23-C29

Pevzner, M., S. Demirkan, N. C. Feng, N. Mintchik, and S. Sierra. 2013. Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on Framework for Audit Quality, Consultation Paper by International Auditing and Assurance Standards Board. Current Issues in Auditing, 7 (2) (December), C11-C22

Davis, S., R. King, and N. M. Mintchik. 2012. Mandatory Disclosure of the Engagement Partner Identity: Potential Benefits and Unintended Consequences. Accounting Horizons, 26 (3), 533-561.

Blaskovich, J., and N. Mintchik. 2011. Accounting Executives and IT Outsourcing Recommendations: An Experimental Study of the Effect of CIO Skills and Institutional Isomorphism. Journal of Information Technology, 26 (2), 139-152.

Blaskovich, J., and N. Mintchik. 2011. Information Technology Outsourcing: A Taxonomy of Prior Studies and Directions for Future Research. Journal of Information Systems, 25 (1), 1-36.

Mintchik, N. 2009. The impact of SFAS No. 141 on earnings predictability of merging firms: Evidence from the initial year of implementation, Research in Accounting Regulation, 21 (2), 89-99.

Blaskovich, J., and N. Mintchik. 2009. Party of Three? A Source Credibility Perspective on the Use of Consultants for Internal Control Assessments, Journal of Applied Business Research, 25 (5), 59-67.

Mintchik, N. and T. Farmer. 2009. Associations between Epistemological Beliefs and Moral Reasoning: Evidence from Accounting, Journal of Business Ethics, 84 (2), 259-275.

Mintchik, N., and J. Blaskovich. 2008. Manipulating the Balanced Scorecard, Strategic Finance, 90 (1), 52-53. Awarded Best Case in the 2008 IMA Carl Menconi Ethics Case Competition.

Blaskovich, J., and N. Mintchik. 2007. Post-Sarbanes-Oxley Audit Planning: Perceptions of Internal Control Assessments and Other Institutional Considerations, CPA Journal, 77 (10), 30-33.

 

Aaron Pennington

Sean Andre, Aaron Pennington, Becky L. Smith; CPAs and Continuing Professional Education: Exploring Their Perceived Values in Undergraduate Accounting Programs: Presented at 2015 Northeastern Association of Business, Economics & Technology (NABET) Conference.

 

Margaret Reed

Teaching Accounting to Non-Native English Speakers: Challenges and Techniques, Presented at 2016 Ohio Region Meeting of the American Accounting Association, Cleveland, April 8.

Reed, M. 2015. Presenter at 2015 University of Cincinnati Tax Conference, Duke Energy Center, Dec. 8-9.

Reed, M. 2014. Presenter at 2014 University of Cincinnati Tax Conference, Duke Energy Center, Dec. 9-10.

Reed, M. 2013. Presenter at 2013 University of Cincinnati Tax Conference, Duke Energy Center, December 10-11.

Reed, M. 2012. Presenter at 2012 University of Cincinnati Tax Conference, Duke Energy Center, Dec. 11-12.

Reed, M. 2011. Presenter at 2011 University of Cincinnati Tax Conference, Duke Energy Center, Dec. 13-14.

Clark, Virgina, M. Reed, and J. Stephan.  2010.  Using Monte Carlo Simulation for a Capital Budgeting Project, Management Accounting Quarterly, 12 (1) (Fall), pp. 20-31. 

Article awarded Certificate of Appreciation for “outstanding character and excellence in contributing to the literature for the advancement of management accounting and financial management” by the Institute of Management Accountants.

Reed, M. 2006. Current Issues in U.S. Corporate Income Tax Reform, in Homenagem a Jose Guilherme Xavier deBasto, Coimbra Editora, pp. 457-467.

Klassen, K., J. Pittman, and M. Reed. 2004. A Cross-National Comparison of R&D Expenditure Decisions: Tax Incentives and Financial Constraints, Contemporary Accounting Research, 21 (3) (Fall), pp. 639-680,

Martins, A., and M. Reed. 2003. The Taxation of Capital Gains in Portugal: Additional Evidence on the Complexity of Capital Gains Tax Policy,” Proceedings of the National Tax Association Annual Conference, pp. 163-172.

Reed, M. 2002. Book Review of Taxes and Business Strategy: A Planning Approach, by Scholes, Wolfson, Erickson, Maydew and Shevlin, in Issues in Accounting Education, 17 (4) (November), pp. 447-448.

Ettredge, M., and M. Reed. 2000. An Examination of Substitution among Monitoring Devices: The Case of Internal and External Audit Expenditures, Review of Quantitative Finance and Accounting, 15 (July), pp. 57-79.

Ford, N.A., and M. Reed. 1996. The Effect of Gift Taxes on the Basis of Property Received as a Gift, Tax Notes (April 22), pp. 527-528.

 

Howard Richshafer (long-term adjunct)

Howard has authored over 100 tax articles in a variety of outlets, including the Journal of Taxation, Ohio Lawyer, and Corporate Controller. 

Richshafer, H. 2014. Presenter at 2014 University of Cincinnati Tax Conference, Duke Energy Center, Dec. 9-10.

Richshafer, H. 2013. Presenter at 2013 University of Cincinnati Tax Conference, Duke Energy Center, Dec. 10-11.

Richshafer, H. 2013. IRS’ Offer in Compromise Program: Nuts and Bolts, Wood & Lamping LLP website. April 19 (earlier version posted November 2012).

Richshafer, H. 2011. Parallel IRS Investigations: A Wolf in Lamb’s Clothing? Wood & Lamping LLP website. Sept. 9 (reposted April 22, 2013).

Richshafer, H. 2011. Parallel Investigations – Multiple Choice Questions, Wood & Lamping LLP website. Sept. 8 (reposted April 19, 2013).

Richshafer, H. 2011. Presenter at 2011 University of Cincinnati Tax Conference, Duke Energy Center, Dec. 13-14.

Richshafer, H. 2010. Ohio Rules of Professional Conduct: Responsibilities Regarding Nonlawyer Assistants, including Paraprofessionals, Wood & Lamping LLP website. Feb.16 (reposted April 22, 2013).

Richshafer, H. 2010. Constitutionality of a Retroactive Federal Estate Tax, Wood & Lamping LLP website. January 14 (reposted April 19, 2013).

Richshafer, H. 2010. Form706 Deductions for Claims Against an Estate: New Treasury Regulations, Wood & Lamping LLP website. January 14 (reposted April 19, 2013).

 

J.Timothy Sale

Sale, J.T. 2010. Panel Member, Editor’s Panel, 2010 Ohio AAA Conference, Columbus, May 7.

Burns, D., J.T. Sale, and J.A. Stephan.  2008. A Better Way to Gauge Profitability, Journal of Accountancy, 206 (2) (August), pp. 38-42.

Sale, J.T. 2008. Panel Member, Teaching International Financial Reporting Standards (IFRS), presented at the 2008 Ohio AAA Conference, Dayton, April 25.

Sale, J.T. 2007. SFAS 141R and SFAS 160: New Rules for Accounting for Business Combinations Organization, presented at the Institute for Accounting and Control, Jena, Germany.

Sale, J.T. 2004. The Impact of the Sarbanes-Oxley Act and the PCAOB Accounting and Auditing in the USA Organization, presented at the Institute for Accounting and Auditing, Regensburg, Germany.

            Also presented in 2004 at the Institute for Accounting, Passau, Germany.

            Also presented in 2004 at the Institute for Accounting, Paris, France.

Sale, J.T. 2004. Accounting, Auditing, and Coporate Governance: The Impact of the Enron Accounting Scandal and the Sarbanes-Oxley Act, presented at the Institute for Accounting and Finance, Aachen, Germany.

            Also presented in 2003 at the Institute for Auditing and Controlling, Augsburg, Germany.

            Also presented in 2003 at the Institute for Accounting and Auditing, Linz, Austria.

Sale, J.T. 2003. Corporate Governance in the United States: The Aftermath of the Enron Accounting Scandal Organization, presented at the Institute for Accounting and Auditing, Linz, Austria.

            Also presented in 2003 at the Institute for Accounting and Finance, Aachen, Germany.

Sale, J.T. 2003. The Crisis in Accounting and Auditing in the USA: The Loss of Public Confidence in Published Financial Statements, presented at the Institute for Accounting and Finance, Aachen, Germany.

Sale, J.T. 2001. Acceptance of International Accounting Standards for Cross-Border Securities Listings by SEC and the FASB, presented at the Institute for Accounting and Auditing, Linz, Austria.

Sale, J.T. 2001. Accounting for Goodwill Under US-GAAP, presented at the Institute for Auditing and Controlling, Augsburg, Germany.

Sale, J.T. 2001. Impact of the FASB's New Standards on Accounting for Goodwill, presented at LIMAC, Linz, Austria

Sale, J.T. 2001. Impact of the FASB's New Standards on Accounting for Business Combinations, presented at LIMAC, Linz, Austria.

Sale, J.T. 2000. Why Global Accounting Standards Are Needed, presented at the Institute of Accounting and Auditing, Linz, Austria.

Sale, J.T. 2000. The University System and the Academic Career in the USA, presented at the Institute of Accounting and Auditing, Linz, Austria.

With S. O’Callaghan and J. Walker, 1998. Over and Under Reliance on Internal Controls: Neural Networks Versus External Auditors, Artificial Intelligence in Accounting and Auditing: Toward New Paradigms vol. 4 (February).

Scapens, R.W. 1985. An International Study of Accounting Practices in Divisionalized Companies and their Associations with Organizational Variables, The Accounting Review 60 (2) (April), pp. 231-247.

Scapens, R.W., and T. Sale. 1981. Performance Measurement and Formal Capital Expenditure Controls in Divisionalized Companies, Journal of Business Finance and Accounting, (Autumn), pp. 389-419.

Sale, T. and R.W. Scapens. 1980. Accounting for the Effects of Changing Prices: Experience in the U.K. and Implications for the U.S. Journal of Accountancy (July), pp. 82-87.

With R.W. Scapens. 1978. Current Cost Accounting As A Surrogate for Dividend Paying Ability," Accounting and Business Research, (Summer), pp. 208-216.

Sale. T. 1972. Using Computerized Budget Simulation Models as a Teaching Device, The Accounting Review, XLVII (October), pp. 836-839.

 

Rick Warne

Brazel, J. F., Jones, K. L., Thayer, J., and Warne, R. C. 2015. Understanding Investor Perceptions of financial statement fraud and their use of Red Flags: Evidence from the Field. Review of Accounting Studies 20: 1373–1406.

Grenier, J. H., Lowe, D. J., Reffett, A., and R. C. Warne. 2015. The Effects of Independent Expert Recommendations on Juror Judgments of Auditor Negligence. Auditing: A Journal of Practice and Theory 34 (4): 157–170.

Mock, T. J., Bedard, J., Coram, P. J., Davis, S. M., Espahbodi, R., and Warne, R. C. 2013. The Audit Reporting Model: Current Research Synthesis and Implications. Auditing: A Journal of Practice and Theory 32 (Special Issue), 323-351.

Cornell, R. M., Eining, M. M., and Warne, R. C. 2012. Practitioner Summary of Can Auditors Reduce Negligence Verdicts? An Examination of Remedial Tactics. Current Issues in Auditing 6 (2), P1-P6.

Cornell, R. M. and Warne, R. C. 2011. Andrew Ford, D.D.S.: A Sole-practitioner Professional Practice Case. Journal of Business Case Studies 7 (2), 1-18.

Cornell, R. M., Warne, R. C., and Eining, M. E. 2009. The Use of Remedial Tactics in Negligence Litigation. Contemporary Accounting Research 26 (3), 767-787.

Warne, R. C. and Cornell, R. M. 2010. I’m Sorry: Positive Results of Apologies for Fraud Examiners, Auditors. Fraud Magazine July/August, 12-15.