As a Carnegie Research I institution, high-impact research plays a prominent role at UC and in the College of Business . This Recent Publications site showcases current faculty and doctoral student research.

Margaret Reed, PhD, CPA - Associate Professor - Educator

• Clark, V., M. Reed and J. Stephan, 2011, Capital Budgeting in a Complex Information Environment, Management Accounting Quarterly
• Reed, M., 2006, Current Issues in U.S. Corporate Income Tax Reform, in Homenagem a Jose Guilherme Xavier de Basto, Coimbra Editora, pp. 457-467.
• Klassen, K., J. Pittman and M. Reed, 2004, A Cross-National Comparison of RD 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, Issues in Accounting Education, November.
• Ettredge, M., M. Reed and M. Stone. 2000. An Examination of Substitution among Monitoring Devices: The Case of Internal and External Audit Expenditures, Review of Quantitative Finance and Accounting.
• 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, 527-528.

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J. Timothy Sale, PhD, CPA - Professor of Accounting and Dept. Head and SAP Fel

• (With David Burns and Jens Stephan), “A Better Way to Gauge Profitability: Systematic Ratio Analysis Using the Advanced DuPont Model,” Journal of Accountancy, Volume 206 Issue 2, August 2008, 38-42.
• (With Susanne O'Callaghan and John Walker), Over and Under Reliance on Internal Controls: Neural Networks Versus External Auditors Artificial Intelligence in Accounting and Auditing: Toward New Paradigms, Vol. 4, February, 1998.
• (With Robert W. Scapens) An International Study of Accounting Practices in Divisionalized Companies and Their Associations with Organizational Variables The Accounting Review (April 1985 231-247
• (With Robert W. Scapens), "The Control of Capital Investment in Divisionalized Companies," Management Accounting, (October, 1982), 24-29.
• (With Robert W. Scapens), "Performance Measurement and Formal Capital Expenditure Controls in Divisionalized Companies," Journal of Business Finance and Accounting, (Autumn, 1981), 389-419. Awarded Baxter Prize for best accounting article in the 1981 volume.
• (With Herbert E. Walter), "Financial Reporting: A Two Perspective Issue," Management Accounting, (June, 1981), 32-37.
• (With Robert W. Scapens), "The Control of Divisional Investment Projects: Some Evidence from the U.S. and U.K.," Maandbladvoor Accountancy en Bedrijfshuishoudkunde (Journal of Accountancy and Business Economics), (Spring, 1981), 118-144.
• (With Gyan Chandra and Jacob Paperman), "Human Resource Accounting: Is It Supported by Economic Theory?," Indian Journal of Accounting, (June-December, 1980), 37-49.
• (With Robert W. Scapens), "Beyond Sandilands: The Evolution of Current Cost Accounting in the United Kingdom," Cost and Management, (November-December, 1980), 16-20.
• (With Robert W. Scapens),"Accounting for the Effects of Changing Prices: Experience in the U.K. and Implications for the U.S.," Journal of Accountancy, (July, 1980), 82-87. Reprinted in International Accounting and Transnational Decisions, edited by S. J. Gray, (London: Butterworths, 1983).
• (With Karen Carroll), "Tax Planning Tools for the Multinational Corporation," Management Accounting, (June, 1979), 37-41.
• (With Robert W. Scapens), "Current Cost Accounting As A Surrogate for Dividend Paying Ability," Accounting and Business Research, (Summer, 1978), 208-216.
• (With Arnold Cirtin, Wayne Overmyer, and Mohamed Shamma), "Network Analysis: Planning and Control Aid for Auditing," The National Public Accountant, (August, 1976), 26-29.
• (With John M. Malloy and Eugene Willis), "Interim Financial Reporting: A Survey of Attitudes of Chartered Financial Analysts," The Ohio CPA, (Spring, l975), 61-69.
• (With Charles D. Mecimore), "Controlling Computer Operations or Controlling Operations with Computers," The National Public Accountant, (March, 1975), 30-34.
• "COMBUD: A Computer Simulation of the Budgetary Process of the Firm," in Accounting Education: Problems and Prospects, edited by James Don Edwards, (Sarasota, Florida: American Accounting Association, 1974).
• "Using Computerized Budget Simulation Models as a Teaching Device," The Accounting Review, XLVII (October, 1972), 836-839.
• (With John M. Malloy), "Careful Record-Building Before Return Time is the Key to Large Medical Expense Deductions," Taxation for Accountants, VII (December, 1971), 376-381.

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P.K SEN, PhD - Professor

• T.S. Raghu, H.R. Rao and P.K.Sen, A Relative Performance of Incentive Mechanisms: Computational Modeling and Simulation of Delegated Investment Decisions, Management Science, Vol. 49 No 2, 2003, 160-178.
• Das, S., P. K. Sen and S. Sengupta, Strategic Alliances:A Valuable Way to Manage Intellectual Capital? Journal of Intellectual Capital Vol. 4, No.1, 2003, 10-19
• Gietzmann, M. and P. K. Sen, Improving Auditor Independence Through Selective Mandatory Rotation, International Journal of Auditing, Vol. 6 No. 2, 2002.
• De, S. and P. K. Sen, Legal Liabilities, Audit Accuracy and the Market for Audit Services, Journal of Business, Finance and Accounting, Vol. 29 Nos. 3&4, 2002, 353-410
• Das, S., P. K. Sen and S. Sengupta, Impact of Marketing and Technological Alliances on Firm Valuation, Academy of Management Journal, Volume 41, No. 1, 1998, 27-41.
• Paik, T. Y. and P. K. Sen, Project Evaluation and Control in a Decentralized Organization: Is Capital Rationing Always Optimal?, Management Science, Volume 41, No 8, 1995, 1404-1414.
• De, S and P. K. Sen, Is Auditor Moral Hazard the Only Reason to Ban Contingent Fees for Audit Services? International Journal of Auditing, Volume 1, No. 3, 1997, 175-185.
• Bar-Yosef, S and P. K. Sen, On Optimal Choice of Inventory Accounting Method, Accounting Review, Vol. 67, No. 2, 1992, 320-336
• Kirby, A., S. Reichelstein, P. K. Sen and T. Y. Paik, Participation, Slack and Budget Based Performance Evaluation, Journal of Accounting Research, Volume 29, No. 1, 1991, 109-127
• Balakrishnan R., T. Harris and P. K. Sen, The Predictive Ability of Geographical Segment Disclosure, Journal of Accounting Research, Volume 28, No. 2, 1990,305-325
• Sen P. K., Evidence of Work Related and Incentive Payments in Gubernatorial Pay, Public Choice, Volume 71, Nos 1-2, 1991, 89-100.
• Baber, W.R. and P. K. Sen, The Political Process and the Use of Debt Financing by State Governments, Public Choice, Volume 48, No. 3, 1986, 201-215.
• Baber, W.R. and P. K. Sen, The Role of Generally Accepted Reporting Methods in the Public Sector: An Empirical Test, Journal of Accounting and Public Policy, Volume 3, No.2, 1984, 91-105.
• Sen P. K., Another Look at Cost Variance Investigation Issues in Accounting Education, Volume 13, No. 1, 1998, 127-137.
• Sen P.K., Reported Earnings Quality under Conservative Accounting and Auditing, Journal of Accounting Auditing and Finance (Forthcoming)
  

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Wallace R. Wood, CPA, DBA - Associate Professor of Accounting and Logistics

• 'Discretionary Spending as a Source of Model Specification Bias in Statistical Cost Estimation,' Management Accounting Research, 3 (Summer 1992) pp.229-243.
• 'Airline Industry Deregulation and Changes in Systematic Risk' Transportation, 17 (Fall 1990) pp.49-66.

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