Research

The accounting faculty have varied research and related interests. Areas of research include:

  • Financial accounting and reporting
  • Auditing and internal control
  • Taxation and business decisions
  • International accounting and IFRS
  • Corporate governance
  • Earnings management and accruals anomalies
  • Corporate disclosure
  • Financial analysts and rating agencies
  • Corporate lobbying
  • Accounting regulations

Accounting faculty publish in high quality accounting journals, including:

  • The Accounting Review
  • Journal of Accounting Research
  • Contemporary Accounting Research
  • Review of Accounting Studies
  • European Accounting Review
  • Auditing: A Journal of Theory and Practice
  • Journal of Management Accounting Research
  • Journal of the American Taxation Association
  • Accounting Horizons
  • Journal of Accounting, Auditing and Finance
  • Journal of Accounting and Public Policy
  • Journal of Business Finance and Accounting
  • Journal of Corporate Finance
  • Journal of Business Ethics

They also serve as reviewers and editors for many of these journals.

Accounting faculty are active in various professional associations such as the American Accounting Association, Academy of Legal Studies in Business, the European Accounting Association, the Academy of International Business, the American Institute of CPAs and the American Taxation Association.

Faculty and PhD Students are bolded.

  • Ma, Z., Shi, L., Yu, K., & Zhou, N. (2024). Director Interlocks: Information Transfer in Board Networks. Encyclopedia, 4(1), 117–124. 
  • Krivogorsky, V., Mintchik, N., & Alon, A. (2023). Accounting research in former Soviet bloc countries: Past trends and current and future developments. Journal of International Accounting, Auditing and Taxation, 50(Article N 100529), 10. 
  •  Boyle, E., Mintchik, N., & Warne, R. (2023). When it pays to be a friend: investigating investors’ judgments toward CSR companies following an accounting restatement. Advances in Accounting, 60(100638), 17. 
  • Olson, A., Yust, C., & Christensen, B. 2023. Are public health policies associated with corporate innovation? Evidence from U.S. nonsmoking laws. Research Policy, 52(10), 104887.
  •  Olson, A., & Ordyna, P. (2023). Boards’ Reactions to Accounting for Income Tax Failures. Journal of the American Taxation Association, 45(1), 145–166. 
  • Dharwadkar, R, Harris, D., Shi, L., & Zhou, N. (First published online January 4, 2024). The Role of Audit Committee Interlocks in the Dissemination and Contagion of Accrual-Based and Real Earnings Management. Journal of Accounting, Auditing & Finance.
  • Guo, J., Kim, S., & Shi, L. (First published online December 31, 2023). Proactive CSR Strategies in Financial Misreporting. Journal of Accounting, Auditing & Finance.
  • Shi, L., Teoh, S. H., & Zhou, J. (2023). Non-Audit Services in Audit Committee Interlocked Firms, Financial Reporting Quality, and Future Performance. Journal of Accounting, Auditing & Finance 38(4), 804-832
  • Lin, S., Sawani, A., & Wang, J. C. (2023). Managerial Ownership, Debt Covenants, and the Cost of Debt. Pacific-Basin Finance Journal, 77, 101917.