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Publications

2007

Restoring Public Confidence in Capital Markets Through Auditor Rotation. Managerial Auditing Journal by Philip Reckers Jordan Lowe Sandra Solomon January,  2007

Alternative Work Arrangements and Perceived Career Success: Current Evidence From Accounting, Organizations and Society by Philip Reckers Eric Johnson Jordan Lowe 2007 When Security Analysts Talk, Who Listens? Accounting Review by Michael Mikhail Beverly Walther Richard Willis 2007

2006

Asymmetric treatment of reported pension expense and income amounts in CEO cash compensation calculations Journal of Accounting and Economics by Joe Comprix December,  2006

Corporate Governance & Audit Firm Rotation: Effects on Judges' Independence Perceptions and Litigation Judgments Accounting Horizons by Kurt Pany Philip Reckers 2006 Effects of organizational process change on responsibility accounting and revelations of managers' private knowledge Accounting, Organizations and Society by Casey Rowe Jacob Birnberg Michael Shields 2006 Perspectives on the Proposal for a Generally Accepted Accounting Curriculum: A Wake-Up Call Issues in Accounting Education by Philip Reckers 2006 Procurement of IT Consulting Services and Firm Specific Characteristics Journal of the Association of Information Systems by Govind Iyer Sury Ravindran Philip Reckers 2006 Strong Corporate Governance & Audit Firm Rotation: Effects on Judges' Independence Perceptions and Litigation Judgments Accounting Horizons by Marianne M. Jennings Philip Reckers Kurt Pany 2006

2005

Availability-adjusted X-factor International Journal of Production Research by Deanna Delp J Si Yuhchang Hwang Buck Pei John Fowler September,  2005 The Financial Expertise of CFOs and Accounting Restatements Accounting Horizons by Jagadison Aier Joe Comprix Matthew Gunlock Deanna Lee September,  2005

The Basic Concepts Related to the Returns on Earnings Regression Journal of Contemporary Accounting and Economics by James Ohlson June,  2005 Do managers credibly use accruals to signal private information? Evidence from the pricing of discretionary accruals around stock splits Journal of Accounting and Economics by Henock Louis Dahlia Robinson June,  2005

Discussion of 'Attracting Nonfilers Through Amnesty Programs: Internal Versus External Motivation' The Journal of the American Taxation Association by Charles Christian 2005 Expected EPS and EPS Growth as Determinants of Value Review of Accounting Studies by James Ohlson 2005 The halo effect in business risk audits: Can strategic risk assessment bias auditor judgment about accounting details? Accounting Review by Ed O'Donnell Joseph Schultz 2005 The Impact of Management Image and Non-Audit Service Fees on Investors' Perceptions of Advances in Accounting by Philip Reckers Sandra Solomon 2005 The Impact of Management Image and Non-Audit Service Fees on Investors' Perceptions of Advances in Accounting by Philip Reckers Jordan Lowe Sandra Solomon 2005 Information content of equity analyst reports Journal of Financial Economics by Michael Mikhail Andrea Au Paul Asquith 2005 On Accounting-Based Valuation Formulae Review of Accounting Studies by James Ohlson 2005 ROA Based Estimates of Income Shifting by U.S. Multinational Corporations IRS Research Bulletin by Charles Christian 2005

2004

The effect of accounting report structure and team structure on performance in cross-functional teams The Accounting Review by Casey Rowe October,  2004

"Discretion in Financial Reporting: The Voluntary Adoption of Fair Value Accounting for Employee Stock Options," Accounting Horizons by Dahlia Robinson Diane Burton June,  2004

Accounting-Based Valuation with Changing Interest Rates Review of Accounting Studies by James Ohlson Dan Gode 2004 Do Security Analysts Exhibit Persistent Differences in Stock Picking Ability? Journal of Financial Economics by Michael Mikhail Beverly Walther Richard Willis 2004 Earnings Surprises and the Cost of Equity Capital Journal of Accounting Auditing and Finance by Michael Mikhail Beverly Walther Richard Willis 2004 Practitioners and Tax Administration by Marsha Blumenthal Charles Christian 2004

2003

Advancing Technology Integration in Accounting Curricula by Philip Reckers April,  2003

How Do Differences in State Corporate Income Tax Systems Affect Compliance Cost Burdens? National Tax Journal by Sanjay Gupta Lillian Mills March,  2003

The Effect of Experience on Security Analyst Underreaction Journal of Accounting and Economics by Michael Mikhail Beverly Walther Richard Willis 2003 The Effect of State Income Tax Apportionment and Tax Incentives on New Capital Expenditures Journal of the American Taxation Association by Sanjay Gupta Mary Ann Hofmann 2003 An Examination of the Effects of Webtrust and Company Type on Consumers' Purchase Intentions International Journal of Auditing by Steve Kaplan R. Nieschwietz 2003 The influence of business-process-focused audit support software on analytical procedures judgments Auditing: A Journal of Practice and Theory by Ed O'Donnell Joseph Schultz 2003 Integrating Technology & Business Process Analysis into Introductory Accounting Courses Issues in Accounting Education by Philip Reckers Julie Smith David Harriet Maccracken 2003 Reactions to Dividend Changes Conditional on Earnings Quality Journal of Accounting Auditing and Finance by Michael Mikhail Beverly Walther Richard Willis 2003 Rent-seeking by Agents of the Firm Journal of Law & Economics by Sanjay Gupta Charles Swenson 2003 Review Partners' Reactions to Contact Partner Risk Judgments of Prospective Clients Auditing: A Journal of Practice and Theory by Steve Kaplan Susan Ayers 2003 Security Analyst Experience and Post-Earnings Announcement Drift Journal of Accounting Auditing and Finance by Michael Mikhail Beverly Walther Richard Willis 2003 A Web Assurance Services Model of Trust for B2C E-Commerce International Journal of Accounting Information Systems by Steve Kaplan R. Nieschwietz 2003

2002

Auditing with Technology: Using Generalized Audit Software in the Classroom Journal of Accounting Education by Kurt Pany R. Nieschwietz December,  2002

Performance Effects of Congruence Between Strategies and Design Management Science by Julie Smith David Yuhchang Hwang Buck Pei July,  2002

How Performing Outsourced Inernal Audit Work Affects Perceptions of Auditor Independence CPA Journal by Kurt Pany Marshall Geiger Jordan Lowe April,  2002

A Preliminary Framework in Examining the Influence of Outcome Information on Evaluation of Auditor Decisions Advances in Accounting by Philip Reckers Jordan Lowe January,  2002

Adding System Capacity to a Semiconductor Manufacturing Process via X-Factor and Bottleneck Regulation. by Deanna Delp Jenni Shi Yuhchang Hwang Buck Pei 2002 Corporate Multistate Tax Planning: Benefits of Multiple Jurisdictions Journal of Accounting and Economics by Sanjay Gupta Lillian Mills 2002 Discussion of "Residual Income and Value-Creation: The Missing Link" Review of Accounting Studies by James Ohlson 2002 The Effects of Decision Aid Use and Reliability on Juror's Evaluations of Auditor Liability The Accounting Review by Philip Reckers Stacey Whitecotton David Lowe 2002 The Effects on the Flexible Work Arrangements and Mentoring on Behavioral Job Outcomes Behavioral Research in Accounting by Steve Kaplan Elizabeth Almer 2002 Evidence on Subsequent Filing from the State of Michigan?s Income Tax Amnesty National Tax Journal by Charles Christian Sanjay Gupta James Young 2002 Impression Management with Graphs: Effects on Choice Journal of Information Systems by V. Arunachalam Buck Pei Paul Steinbart 2002 An Interdisciplinary Research Proposal of the Effects of Race on Accounting Related Judgments by Loriann Roberson Steve Kaplan 2002

2001

Academic Research and Auditing Policy Setting Accounting Horizons by Kurt Pany Ray Whittington December,  2001

Determining Fees for Audit and Nonaudit Services ABEA Journal by Steve Golen Hema Rao January,  2001 The Effect of Internal Audit Outsourcing on Perceived External Auditor Independence Journal of Accountancy by Kurt Pany Jordan Lowe Marshall Geiger January,  2001

The Determinants of Income Tax Compliance: Evidence From a Controlled Experiment in Minnesota Journal of Public Economics by Charles Christian M. Blumenthal J. Slemrod 2001 Do Normative Appeals Affect Tax Compliance? Evidence From A Controlled Experiment in Minnesota National Tax Journal by Charles Christian M. Blumenthal J. Slemrod 2001 Earnings, Book Values, and Dividends in Equity Valuation: An Empirical Perspective Contemporary Accounting Research by James Ohlson 2001 The Effects of Predictive Ability Information, Locus of Control, and Decision Maker Involvement on Decision Aid Reliance Journal of Behavioral Decision Making by Stacey Whitecotton Steve Kaplan H. Reneau 2001 Ethically Related Judgments by Observers of Earnings Management Journal of Business Ethics by Steve Kaplan 2001 An Examination of Auditors' Reporting Intentions When Another Auditor is Offered Client Employment Auditing: A Journal of Practice and Theory by Stacey Whitecotton Steve Kaplan 2001 An Examination of Preceived Barriers to Mentoring in Public Accounting Behavioral Research in Accounting by Steve Kaplan Amemarie Keinath Judith Walo 2001 An Examination of the Effects of Accountability when Auditors are Uncertain about the Views of Superior Partners International Journal of Auditing by Steve Kaplan Alan Lord 2001 Further Evidence on the Auditor's Going Concern Report: The Influence of Management Plans Auditing: A Journal of Practice and Theory by Steve Kaplan Bruce Behn Kip Krumwiede 2001 Further Evidence on the Ethics of Managing Earnings: An Examination of the Ethically Related Judgments of Shareholders and Non-Shareholders Journal of Accounting and Public Policy by Steve Kaplan 2001 The Influence of Gender, Ethnicity and Individual Differences in Perceptions of Career Opportunities in Professional Accountancy International Journal of Auditing by Philip Reckers Jordan Lowe Deborah Sanders 2001

2000

The Economic Implications of Proposed Changes in the Accounting for Nuclear Decommissioning Costs Accounting Horizons by James Boatsman Martha Loudder Inder Khurana June,  2000

A New Culture? Evidence of Support for Diversity in Public Accounting Performance Evaluation Judgments Advances in Accounting Behavioral Research by Philip Reckers Eric Johnson Jordan Lowe January,  2000

Advanced Taxation: Update 2000 by Sanjay Gupta 2000 An Examination of Audit Report Lag for Banks: A Panel Data Approach Auditing: A Journal of Practice and Theory by Steve Kaplan B. Henderson 2000 The Feltham-Ohlson (1995) Model: Empirical Implications Journal of Accounting Auditing and Finance by James Ohlson Jing Liu 2000 The Impact of National Influence on Accounting Estimates - Implications for International Accounting Standard-Setters International Journal of Accounting by Joseph Schultz T. Lopez 2000 Management Plans and SAS No. 59 Going Concern Resolutions Advances in Accounting by Kurt Pany 2000 Myths and Realities of Flexible Work Arrangements CPA Journal by Steve Kaplan Elizabeth Almer 2000 Student and Recruiter Insights on the Importance of Job Attributes Journal of Managerial Issues by Stacey Whitecotton D. Sanders Stephen Butler 2000 The Use of Ethics Vignettes in the Accounting Classroom ABEA Journal by Steve Golen Hema Rao Ali Daneshfar 2000 The Use of Foresight Decision Aids in Auditors' Judgments Behavioral Research in Accounting by Philip Reckers Jordan Lowe 2000

1999

Deescalation of Commitment Among Internal Auditors Advances in Accounting Behavioral Research by Steve Kaplan Richard Brody 1999 Do Peers Supplement or Substitute for Mentors in Public Accounting? Accounting Enquiries: A Research Journal by Steve Kaplan Judith Walo Amemarie Keinath 1999 Does Forecast Accuracy Matter to Security Analysts? Accounting Review by Michael Mikhail Beverly Walther Richard Willis 1999 Earnings, Book Values, and Dividends in a Stewardship Setting with Moral Hazard Contemporary Accounting Research by James Ohlson 1999 The Effects of Internal Audit Outsourcing on External Auditor Independence Auditing: A Journal of Practice and Theory by Kurt Pany 1999 The Effects of Previous Accounting Coursework in the MBA-Level Financial Accounting Course ABEA Journal by Steve Golen 1999 An Empirical Examination of the Effects of CPA 'Plain Paper' Assembled Financial Statements Advances in Accounting by Kurt Pany Steve Golen Loren Margheim 1999 The Impact of Purchasing on Financial Performance by Yuhchang Hwang Buck Pei Julie Smith David J. Reneau 1999 On the Theory of Forecast-Horizon in Equity Valuation Journal of Accounting Research by James Ohlson Z. Zhang 1999 On Transitory Earnings Review of Accounting Studies by James Ohlson 1999 Part-set Cuing Effects in a Diagnostic Setting with Professional Auditors Journal of Behavioral Decision Making by Buck Pei B. Tuttle 1999 Residual Earnings Valuation With Risk and Stochastic Interest Rates The Accounting Review by James Ohlson G. Feltham 1999 SAS No. 59: Going Concern Evidence Conditions and Events CPA Journal by Kurt Pany Bruce Behn Richard Riley 1999

1998

Communication with Clients Journal of Accountancy by Steve Golen November,  1998

Barriers to Listening Effectiveness Arizona Society of Certified Public Accountants Newsledger by Steve Golen June,  1998

Training Accountants in the Nonverbal Elements of Thier International Assignment Arizona Society of Certified Public Accountants Newsledger by Steve Golen John Waltman April,  1998

Do We Know Each Other Journal of Accountancy by Kurt Pany Steve Smith Ann Gibson January,  1998

Accrual Accounting and Equity Valuation Journal of Accounting Research by James Ohlson Z. Zhang 1998 Brand Values and Capital Market Valuation Review of Accounting Studies by James Ohlson 1998 Causality as an Influence on Hindsight Effects Journal of Accounting and Public Policy by Philip Reckers Marianne M. Jennings Jordan Lowe 1998 Discussion of "An Analysis of Historical and Future-Oriented Information in Accounting-Based Security Valuation Models" Contemporary Accounting Research by James Ohlson 1998 The Effect of Diversity Related Attributes on Hiring. Advancement and Voluntary Turnover Judgment Accounting Horizons by Steve Kaplan Elizabeth Almer J. Hopper 1998 The Effect of Relationship and Reward on Reports of Wrongdoing Auditing: A Journal of Practice and Theory by Joseph Schultz K. Hooks 1998 Emphasis on Ethics in Tax Education Research in Accounting Ethics by Steve Kaplan L. Grasso 1998 An Empirical Examination of the Interface Between Internal and External Auditors Accounting & Business Research by Philip Reckers Richard Brody Steve Golen 1998 An Examination of Ethical Standards for Tax Issues Journal of Accounting Education by Steve Kaplan L. Grasso 1998 An Examination of Potential Gender-Based Differences in Audit Managers' Performance Evaluation judgments Behavioral Research in Accounting by Philip Reckers Eric Johnson Steve Kaplan 1998 Great Expectations: A Case Prepared by the American Accounting Association's Securities and Exchange Liaison Committee Accounting Education: A Journal of Theory, Practice and Research by James Boatsman 1998 Identifying Communication Barriers to Learning in Large Group Accounting Instruction Journal of Education for Business by Steve Golen Martha Doran 1998 Identifying tax-induced earnings management around TRA 86 as a function of prior tax-aggressive behavior Journal of the American Taxation Association by Philip Regier T. Lopez Tanya Lee 1998 Improving Predictive Accuracy with a Combination of Human Intuition and Mechanical Decision Aids Organizational Behavior and Human Decision Processes by Stacey Whitecotton D. Sanders Kathleen Norris 1998 Influencing Decision Aid Reliance Through Involvement in Information Choice Behavioral Research in Accounting by Stacey Whitecotton Stephen Butler 1998 New Evidence on Participation in Individual Retirement Accounts (IRAs) The Journal of the American Taxation Association by Peter Frischmann Sanjay Gupta Gary Weber 1998 Potential Differences Between Engagement and Risk Review Partners and Their Effect on Client Acceptance Judgments Accounting Horizons by Steve Kaplan Susan Ayers 1998

1997

Communication Barriers to Efficient Auditing Arizona Society of Certified Public Accountants Newsledger by Steve Golen C. Moeckel Anthony Catanach November,  1997

The Fequency and Seriousness of Communication Barriers in the Auditor-Client Relationship Business Communication Quarterly by Steve Golen Anthony Catanach C. Moeckel September,  1997

The Frequency and Seriousness of Communication Barriers in the Auditor-Client Relationship by Steve Golen Anthony Catanach C. Moeckel April,  1997

April 15 Syndrome Economic Inquiry by Charles Christian J. Slemrod Rebecca London Jonathan Parker 1997 A Comparative Examination of Auditor Premature Sign-Offs using Direct and RRT Methods Auditing: A Journal of Practice and Theory by Philip Reckers Steve Wheeler Bernie Wong On Wing 1997 Determinants of the Variability in Corporate Effective Tax Rates: Evidence from Longitudinal Data Journal of Accounting and Public Policy by Sanjay Gupta Kaye Newberry 1997 Developing a Writing Model for Accountants Accounting Education: A Journal of Theory, Practice and Research by Steve Golen Anthony Catanach 1997 Do Security Analysts Improve Their Performance with Experience? Journal of Accounting Research by Michael Mikhail Beverly Walther Richard Willis 1997 The Effect of Moral reasoning and Educational Communications on Tax Evasion Intentions Journal of the American Tax Association by Philip Reckers Steve Kaplan Kaye Newberry 1997 The Effects of Decision Consequences on Auditors' Reliance on Decision Aids in Audit Planning Organizational Behavior and Human Decision Processes by James Boatsman C. Moeckel Buck Pei 1997 Effects of Engagement - Wide Inherent Risk Factors on Auditors' Evaluations of Multiple Explanations From Client and Audit Team Sources Advances in Accounting by Steve Kaplan Susan Ayers 1997 The Effects of Interference and Availability From Hypotheses Generated by a Decision Aid Upon Analytical Procedures Judgments Behavioral Research in Accounting by Philip Reckers John Anderson Steve Kaplan 1997 The Influence of Outcome Effects, Decision Aid Usage, and Intolerance for Ambiguity on Evaluations of Professional Audit Judgment International Journal of Auditing by Philip Reckers Jordan Lowe 1997 The Mitigation of Hindsight Bias in Judges' Evaluations of Auditor Decisions Auditing: A Journal of Practice and Theory by Philip Reckers Marianne M. Jennings Jordan Lowe 1997 Some Determinants of Analysts' Forecast Accuracy Behavioral Research in Accounting by Stacey Whitecotton Dipankar Ghosh 1997 Taxing the Environment Tax Notes by Sanjay Gupta Howard Shanker 1997 The Use of Collaborative Writng in Accounting Assignments ABEA Journal by Steve Golen Anthony Catanach Shelley Rhoades 1997

1996

An Examination of the Effects of Type of Engagement, Materiality and Structure on CPA Consulting Engagements with Audit Clients Accounting Horizons by Kurt Pany Jordan Lowe December,  1996 A User-Oriented Focus to Evaluating Accountants' Writing Skills Business Communication Quarterly by Steve Golen Anthony Catanach December,  1996

Accounting Earnings, Book Value, and Dividends: The Theory of the Clean Surplus Equation (Part I) Clean Surplus: A Link Between Accounting and Finance by James Ohlson 1996 Developing a Writing Model for Accountants by Steve Golen Anthony Catanach 1996 Effects of Age and Gender on Perceptions of Trust Towards Auditors ABEA Journal by Steve Golen Martha Doran 1996 The Effects of Experience and a Decision Aid on the Slope, Bias and Scatter of probabilistic Earnings Forecasts. Organizational Behavior and Human Decision Processes by Stacey Whitecotton 1996 The Effects of Experience and Confidence on Decision Aid Reliance: A Causal Model Behavioral Research in Accounting by Stacey Whitecotton 1996 An Evaluation of Communication Barriers Between Tax Practitioners and Their Clients Journal of Education for Business by Steve Golen Michael O'Dell Sanjay Gupta 1996 An Examination of Auditors' Decision Aided Probability Assessments Journal of Information Systems by Steve Kaplan Van Johnson 1996 Market Valuation of Regulatory Assets in Public Utility Firms Accounting Review by James Boatsman Inder Khurana Martha Loudder 1996 Mitigating the Auditor's Legal Risk Materiality, Risk and Fraud by Marianne M. Jennings Daniel Kneer Philip Reckers 1996 The Role of Procedural Knowlegde in Accounting Judgment Behavioral Research in Accounting by Joseph Schultz P. Herz 1996 Taxes and Corporate Charity: Empirical Evidence from Micro-Level Panel Data National Tax Journal by James Boatsman Sanjay Gupta 1996 Uncertainty Resolution and the Theory of Depreciation Measurement Journal of Accounting Research by James Ohlson G. Feltham 1996

1995

SFAS No. 106 and benefit reductions in employer-sponsored retiree health care plans The Accounting Review by Philip Regier H. Mittelstaedt William NIchols October,  1995

Auditors' Reporting Decision for Accounting Estimates: The Effects of Assessments of the Risk of Fraudulent Financial Reporting Managerial Auditing Journal by Steve Kaplan Philip Reckers 1995 The Concept of Trust and Institutional Development in Auditing Research in Accounting Ethics by Steve Kaplan Robert Ruland 1995 Determinants of the Choice Between Comprehensive and Partial Income Tax Allocation: The Case of Domestic International Sales Corporations The Accounting Review by Sanjay Gupta 1995 Earnings, Book Value and Dividends in Security Valuation Contemporary Accounting Research by James Ohlson 1995 The Effect of Using Diagnostic Decision Aids for Analytical Procedures on Judges Liability Judgments Journal of Accounting and Public Policy by Philip Reckers Steve Kaplan Marianne M. Jennings 1995 The Effects of Using Diagnostic Decision Aids For Analytical Procedures on Judges' Liability Judgments Journal of Accounting and Public Policy by Steve Kaplan J. C. Anderson Marianne M. Jennings 1995 Escalation of Commitment Among Internal Auditors Auditing: A Journal of Practice and Theory by Steve Kaplan Richard Brody 1995 An Examination of Auditors' Reporting Intentions upon Discovery of Procedures Prematurely Signed-Off Auditing: A Journal of Practice and Theory by Steve Kaplan 1995 Identifying Communication Barriers between Tax Practitioners and IRS Agents Journal of Business and Technical Communication by Sanjay Gupta Steve Golen Michael O'Dell 1995 Predicting Long-Term Stock Return Volatility: Implications for Accounting and Valuation of Equity Derivatives Accounting Review by James Boatsman 1995 Principles of Auditing, Tenth through Thirteenth Editions by Kurt Pany Ray Whittington 1995 Valuation and Clean Surplus Accounting for Operating and Financial Activities Contemporary Accounting Research by James Ohlson G. Feltham 1995

1994

Characteristics of New Zealand Tax Evaders: A Note Accounting and Finance by Steve Kaplan D. Hasseldine Lori Fuller 1994 The Effect of Hindsight Bias on Jurors' Evaluations of Auditor Decisions Decision Sciences by Philip Reckers Jordan Lowe 1994 The Effects of Judgment Strategy and Prompting on Using Rule-Based Expert Systems for Knowledge Transfer Journal of Information Systems by Buck Pei Paul Steinbart J. Reneau 1994 An Empirical Investigation of Tax Preparer Effects on Taxpayers' Prepayment Position The Journal of the American Taxation Association by Charles Christian Sanjay Gupta Gary Weber Eugene Willis 1994 Enhancing Communication to Assist in Fraud Prevention and Detection Auditing: A Journal of Practice and Theory by Steve Kaplan K. Hooks Joseph Schultz 1994 Evidence on Delinquent Filing From a 1980-89 Panel of Returns Statistics of Income Bulletin by Charles Christian 1994 The Influence of Ethical Attitudes on Taxpayer Compliance National Tax Journal by Philip Reckers Deborah Sanders Stephen Roark 1994 Perceived Effects of Gender, Family Structure and Physical Appearance on Career Progression in Public Accounting, Accounting, Organizations and Society by Philip Reckers John Anderson Eric Johnson 1994 Voluntary Compliance with the Individual Income Tax: Results From the 1988 TCMP Study IRS Research Bulletin by Charles Christian 1994

1993

Compliance of Sole Proprietors - Findings From 1988 TCMP, Phase III, Cycle 10, The Journal of the National Association of Enrolled Agents by Charles Christian 1993 Determinants of Tax Preparer Usage: A Panel Data Approach National Tax Journal by Charles Christian Sanjay Gupta Suming Lin 1993 The Effect of Experience, Fraudulent Signals and Information Presentation Order on Auditors' Beliefs, Auditing: A Journal of Practice and Theory by Philip Reckers Bernie Wong On Wing 1993 The Effects of Fraud Signals, Evidence Order and Group-Assisted Counsel on Independent Audit Judgment Behavioral Research in Accounting by Philip Reckers Joseph Schultz 1993 The Effects of Output Interference and Domain Specific Experience on Analytical Procedures Judgments Auditing: A Journal of Practice and Theory by Philip Reckers John Anderson Steve Kaplan 1993 An Examination of Hypothesis Framing on Auditors' Information Choices in an Analytical Procedures Task Abacus by Steve Kaplan Susan Ayers 1993 An Examination of Tax Practitioner Compliance Decisions: The Deterrent Role of Preparer Sanctions and Framing Effects Associated with Client Condition Journal of Economic Psychology by Robert Wyndelts Kaye Newberry Philip Reckers 1993 An Examination of the Effects of Accountability Tactics on Performace Evaluation Judgments in Public Accounting Behavioral Research in Accounting by Steve Kaplan Philip Reckers 1993 The market response to pension plan terminations The Accounting Review by Philip Regier H. Mittelstaedt 1993 New Evidence on 'Secondary Evasion' The Journal of the American Taxation Association by Charles Christian Sanjay Gupta 1993 The Significance of Audit Decision Aids and Pre-Case Jurists' Attitudes on Perceptions of Audit Firm Culpability and Liability, Contemporary Accounting Research by Philip Reckers Marianne M. Jennings Daniel Kneer 1993 A Test of the Usefulness of Geographical Segment Disclosures Journal of Accounting Research by James Boatsman D. Patz Bruce Behn 1993

1992

Aggregate Accounting Earnings Can Explain Most of Security Returns: The Case of Long Journal of Accounting and Economics by James Ohlson T. Harris P. Easton 1992 Auditor Belief Revisions in a Performance Auditing Setting: An Application of the Belief-Adjustment Model Accounting, Organizations and Society by Buck Pei Sarah Reed Bruce Koch 1992 Auditors' Assessment of Management's Disposition: An Attributional Analysis Decision Sciences by Philip Reckers Bernie Wong On Wing 1992 Auditors' Hypothesis Plausibility Assessments in an Analytical Review Setting Auditing: A Journal of Practice and Theory by Steve Kaplan C. Moeckel Joanne Williams 1992 Changes vs. Levels in Earnings as Explanatory Variables for Returns: Some Theoretical Considerations Journal of Accounting Research by James Ohlson P. Shroff 1992 Compliance of Sole Proprietors - Findings From 1988 TCMP, Phase III, Cycle 10, IRS Research Bulletin by Charles Christian 1992 Corporate Average Effective Tax Rates after the Tax Reform Act of 1986 Tax Notes by Sanjay Gupta Kaye Newberry 1992 The Development Guidance for Auditors' Evaluations of an Entity's Going Concern Status: An Analysis of Public Comment Letters Research in Accounting Regulation by Steve Kaplan Kurt Pany 1992 Disaggregated Accounting Data As Explanatory Variables for Returns Journal of Accounting, Auditing and Finance by James Ohlson S. Penman 1992 Do consistency modifications provide information to equity markets? Auditing: A Journal of Practice and Theory by Philip Regier H. Mittelstaedt Kurt Pany Eugene Chewning 1992 The Effects of Output Interference on Analytical Procedures Judgments Auditing: A Journal of Practice and Theory by Steve Kaplan Philip Reckers J. C. Anderson 1992 An Examination of the Association Between Organizational Design Factors and the Use of Accounting Information for Managerial Performance Evaluation Journal of Management Accounting Research by Steve Kaplan James Mackey 1992 Sanction Communications and Hypothetical Taxpayer Compliance Public Finance Review by Steve Kaplan D. Hasseldine 1992 Tax Professionals Belief Revision: The Effects of Information Presentation Sequence, Client Preference and Domain Experience Decision Sciences by Buck Pei Philip Reckers Robert Wyndelts 1992 A Test of the Usefulness of Geographical Segment Disclosures by James Boatsman D. Patz 1992

1991

An Attributional Analysis of the Performance Evaluation Process Advances in Accounting by Steve Kaplan Philip Reckers 1991 An Empirical Investigation of Factors Influencing Tax Practitioner Compliance Journal of the American Taxation Association by Philip Reckers Robert Wyndelts Deborah Sanders 1991 An Examination of Audit Delay: Further Evidence From New Zealand Accounting & Business Research by Steve Kaplan C. Carslaw 1991 An Examination of the Some Relationships Between Non-Audit Services and Auditor Change Accounting Horizons by Steve Kaplan Kurt Pany C. Deberg 1991 Experimental Evidence on the Effects of Accountability on Auditor Judgments Auditing: A Journal of Practice and Theory by Steve Kaplan Van Johnson 1991 A note on securities market response to pension fund termination Contemporary Accounting Research by Philip Regier H. Mittelstaedt 1991 Positive Theory, Rationality and Accounting Regulation Critical Perspectives on Accounting by Steve Kaplan Robert Ruland 1991 Selected Auditor Communications & Perceptions of Legal Liability, Contemporary Accounting Research by Philip Reckers Marianne M. Jennings Daniel Kneer 1991 The Theory of Value and Earnings, and an Introduction to the Ball-Brown Analysis Contemporary Accounting Research by James Ohlson 1991

1990

Accounting Disclosures and the Market's Valuation of Oil and Gas Properties: Evaluation of Market Efficiency and Functional Fixation The Accounting Review by James Ohlson T. Harris 1990 Cross-Sectional Price Elasticity Estimates of the Charitable Contributions Deduction Advances in Taxation by Charles Christian James Boatsman 1990 The Effects of Audit Structure on the Audit Market Journal of Accounting and Public Policy by Steve Kaplan David Williams Krishnagopal Menon 1990 The Effects of Memory Structure on Using Rule Based Expert Systems for Knowledge Transfer: A Framework and an Empirical Test Decision Sciences by Buck Pei J. Reneau 1990 Endogenous Sampling in the Statistics of Income Panel of Individual Returns Journal of Economic and Social Measurement by Charles Christian 1990 Evaluating Depreciation Alternatives for Real Estate Investments: A Systematic Approach Journal of Real Estate Taxation by Charles Christian Michael O'Dell 1990 Evaluation of Market Efficiency for Supplementary Accounting Disclosures: The Case of Pension Assets and Liabilities Contemporary Accounting Research by James Ohlson Wayne Landsman 1990 An Examination of Auditor Independence: Further Evidence on the Effect of System Design Practice on Auditor Judgment Behavioral Research in Accounting by Steve Kaplan Van Johnson 1990 An Examination of the Effect of the President's Letter and Stock Advisory Service Information on Financial Decisions Behavioral Research in Accounting by Steve Kaplan Philip Reckers Susan Pourciau 1990 Further evidence on excess asset reversions and shareholder wealth Journal of Risk and Insurance by Philip Regier H. Mittelstaedt 1990 The Influences of Information Presentation Order on Professional Tax judgment Journal of Economic Psychology by Buck Pei Philip Reckers Robert Wyndelts 1990 The Interpretation of Econometric Estimates of the Tax Incentive to Engage in Philanthropy The Journal of the American Taxation Association by Charles Christian James Boatsman J. Reneau 1990 The Market for Tax Shelters: An Empirical Assessment of Implicit Taxes on Oil and Gas Limited Partnerships Oil and Gas Tax Quartely by Charles Christian Roby Sawyers Thomas Sternburg 1990 Potential Effects of Tax Reform on Real Estate Investment Risk Advances in Taxation by Charles Christian Michael O'Dell 1990 Substantiality Requirements Under the Sec. 70a(b) Regulations Journal of Partnership Taxation by Charles Christian Michael O'Dell James Boyd 1990 A Synthesis of Security Valuation Theory and the Role of Dividends, Cash Flows, and Earnings Contemporary Accounting Research by James Ohlson 1990

1989

Ungarbled Earnings and Dividends: An Analysis and Extension of the Beaver, Lambert, and Morse Valuation Model Journal of Accounting and Economics by James Ohlson July,  1989

Attrition in the Statistics of Income Panel of Individual Returns National Tax Journal by Charles Christian Peter Frischmann 1989 Discussion of 'Trading Volume Theories and Their Implications for Empirical Information Content Studies' Contemporary Accounting Research by James Ohlson 1989 An Examination of Information Search During Initial Audit Planning Accounting, Organizations and Society by Steve Kaplan Philip Reckers 1989

1988

An Attribution Theory Analysis of Tax Evasion Related Judgments Accounting, Organizations and Society by Steve Kaplan Philip Reckers Stephen Roark 1988 Communications Barriers in Microcomputer-Based Courses Collegiate Microcomputing by Thomas Keller Steve Golen 1988 Discussion of 'A comparative Examination of the Time-Series Properties and Predictive Ability of Annual Historical Cost and General Price Level Adjusted Earnings' Contemporary Accounting Research by James Ohlson 1988 The Effect of Costly vs. Costless Pension Disclosures on Common Share Price: The Case of SFAS 36 Journal of Accounting Literature by James Boatsman D. Durkee J. Groff 1988 An Examination of Tax Reporting Recommendations of Professional Tax Preparers Journal of Economic Psychology by Steve Kaplan Philip Reckers James Boyd Stephen West 1988 An Examination of the Effect of Presentation Format on Auditors' Expected Value Judgments Accounting Horizons by Steve Kaplan 1988 The Social Value of Information in Production Economies Essays in Honor of John Butter-worth by James Ohlson 1988

1987

What is it Worth? - An Evalutation Model for a Professional Practice Financial Planning by Charles Christian Kurt Pany Jon Barrows October,  1987

The Theory of Financial Markets and Information by James Ohlson July,  1987

Accounting Disclosures and the Market's Valuation of Oil and Gas Properties The Accounting Review by James Ohlson T. Harris 1987 Employers' accounting for pensions: A theoretical approach to FAS 87 Journal of Accounting Education by Philip Regier C. Deberg H. Mittelstaedt 1987 Identifying Communications Barriers in a Computer Laboratory Environment The Journal of Computer Information Systems by Thomas Keller Steve Golen 1987 On the Nature of Income Measurement Contemporary Accounting Research by James Ohlson 1987

1986

An Application of Attribution and Equity Theories to Tax Evasion Behavior Journal of Economic Psychology by Steve Kaplan Philip Reckers 1986 Determining Fair Allocations of Stock in Section 351 Incorporations Taxes by Charles Christian Michael O'Dell 1986 Information Content of RRA Versus Historical Cost-Based Data Journal of Petroleum Accounting by James Boatsman D. Dhallwal 1986

1985

Volatility Increases Subsequent to Stock Splits; An Empirical Aberration Journal of Financial Economics by James Ohlson S. Penman June,  1985

Abstract - An Empirical Test of the Effects of Internal Revenue Code Section 465 on Risk - Taking by Investors in Oil and Gas Drilling Programs The Journal of the American Taxation Association by Charles Christian 1985 The Effect of Combining Compliance and Substantive Tasks on Auditor Consensus Journal of Advertising Research by Steve Kaplan 1985 An Empirical Examination of the Effect of Orientation Information on Audit Judgments Advances in Accounting by Steve Kaplan Philip Reckers 1985 An Examination of Auditor Performace Evaluation The Accounting Review by Steve Kaplan Philip Reckers 1985 An Examination of the Effects of Environment and Explicit Internal Control Evaluation on Planned Audit Hours Auditing: A Journal of Practice and Theory by Steve Kaplan 1985 The Role of the Microcomputer in the Proposed Center for Office Automation Research, at Arizona State University The Journal of Data Education by Thomas Keller Steve Golen 1985 Stockholder Ex Post Unanimity: A Complete and Simplified Treatment Journal of Banking and Finance by James Ohlson 1985 A Study of Tax Evasion Judgments National Tax Journal by Steve Kaplan Philip Reckers 1985

1984

Comment on Verrecchia's No Trading 'Theorem' Journal of Accounting Research by James Ohlson N. Hakansson G. Kunkel 1984 An Empirical Examination of Auditors' Initial Planning Processes Auditing: A Journal of Practice and Theory by Steve Kaplan Philip Reckers 1984 Evaluation of Research on Expectancy Theory Predictions of Auditor Effort Judgments Advances in Accounting by Steve Kaplan 1984 Management Preferences Over Accounting Standards: An Extension and Some Additional Evidence Accounting Review by James Boatsman 1984 The Structure of Asset Prices and Socially Useless (Useful) Information Journal of Finance by James Ohlson 1984

1983

Negotiating Corporate Combinations: A Theory and Evidence Journal of Management by James Boatsman J. Kimbrell 1983 Price-Earnings Ratios and Earnings Capitalization under Uncertainty Journal of Accounting Research by James Ohlson 1983

1982

Book Rate-of-Return and Earnings Changes: An Empirical Investigation Journal of Accounting Research by James Ohlson R. Freeman S. Penman 1982 Equitable Cost Allocations: Axiomatic Formulations by James Boatsman J. Kimbrell 1982 Market-Based Empirical Research in Accounting: Review Interpretation and Extension Journal of Accounting Research by James Ohlson Baruch Lev 1982 Sufficient and Necessary Conditions for Information to Have Social Value in Pure Exchange Journal of Finance by James Ohlson N. Hakansson G. Kunkel 1982 Systematic Risk of the CRSP Equal-Weighted Common Stock Index: A History Estimated by Journal of Business by James Ohlson B. Rosenberg 1982

1981

Asset Valuation with Incomplete Markets Accounting Review by James Boatsman E. Baskin 1981 Capital Market Research: Past and Future by James Boatsman 1981 A Rationale and Some Evidence Supporting and Alternative to the Simple Shapley Value by James Boatsman J. Kimbrell 1981 Towards a Theory of Financial Accounting: Welfare and Public Information Journal of Accounting Research by James Ohlson G. Buckman 1981 Valuation of Risky Assets in Arbitrage Free Economies with Transaction Costs Journal of Financial Economics by James Ohlson M. Garman 1981

1980

A Dynamic Equilibrium for the Ross Arbitrage Model Journal of Finance by James Ohlson M. Garman June,  1980

Towards a Theory of Financial Accounting Journal of Finance by James Ohlson G. Buckman May,  1980

Financial Ratios and the Probabilistic Prediction of Bankruptcy Journal of Accounting Research by James Ohlson 1980 Information and the Sequential Valuation of Assets in Arbitrage-Free Economies Journal of Accounting Research by James Ohlson 1980 Market Research to the 1976 Replacement Cost Discloures Journal of Accounting and Economics by James Boatsman K. Gheyara 1980 Some Perspectives on Accounting Research by James Boatsman 1980

1979

Risk, Return, Security-Valuation and the Stochastic Behavior of Accounting Numbers Journal of Financial and Quantitative Analysis by James Ohlson June,  1979

API-Analysis and the Private Value of Information Journal of Accounting Research by James Ohlson 1979 An Introduction to Residual (API) Analysis and the Private Value of Information Journal of Accounting Research by James Ohlson J. Patell 1979 On Asset Valuation for a Class of Firm Decisions in Selected Market Regimes by James Boatsman P. Hite 1979 On Financial Disclosure and the Behavior of Security Prices Journal of Accounting and Economics by James Ohlson 1979 What Does 'Subject to' Mean in an Audit Report Journal of Commercial Bank Lending by Ralph Smith Kurt Pany 1979

1978

American Law Schools: Implications for Accounting Education Journal of Accounting Education by James Boatsman 1978 Discussion of 'Disclosure of Estimates of Holding Gains and the Assessment of Systematic Risk' Journal of Accounting Research by James Boatsman L. Revsine 1978 On Generalizing Stock Market Research to a Broader CLass of Markets Accounting Review by James Boatsman 1978 On the Theory of Residual Analysis and Abnormal Performance Metrics The Australian Journal of Management by James Ohlson 1978

1977

Equilibrium in Stable Markets Journal of Political Economy by James Ohlson August,  1977

Risk-aversion and the Martingale Property of Stock Prices: Comments International Economic Review by James Ohlson February,  1977

Quadratic Approximations of the Portfolio Selection Problem when the Means and Variances of Management Science by James Ohlson 1977 Why Are There Tigers and Things Abacus by James Boatsman 1977

1976

Portfolio Selection in a Lognormal Market when the Investor Has a Power Utility Function Journal of Financial and Quantitative Analysis by James Ohlson March,  1976

Report to the Financial Accounting Standards Board from the Subcomittee on Establishing Materiality Criteria Accounting Review by James Boatsman 1976 The Stationary Distribution of Returns and Portfolio Separation in Capital Markets: A Fundamental Contradiction Journal of Financial and Quantitative Analysis by James Ohlson B. Rosenberg 1976

1975

A Note on the Representation of Bounded Utility Functions Defined on [a, ] Journal of Financial and Quantitative Analysis by James Ohlson M. Kallio June,  1975 Portfolio Selection in a Log-Stable Market Journal of Financial and Quantitative Analysis by James Ohlson June,  1975

The Asymptotic Validity of Quadratic Utility as the Period-Spacing Approaches Zero Stochastic Optimization Models in Finance by James Ohlson 1975 The Complete Ordering of Information Alternatives for a Class of Portfolio Selection Models Journal of Accounting Research by James Ohlson 1975 An Example of Controlling the Risk of a Type II Error for Substantive Tests in Auditing Accounting Review by James Boatsman G. Crooch 1975 The Materiality Concept: Research and Policy by James Boatsman E. Baskin 1975 Objectives of Financial Statements: An Evaluation Accounting Review by James Boatsman 1975

1974

Policy-Capturing on Selected Materiality Judgments Accounting Review by James Boatsman 1974

1972

Accounting Principle Foundation in an Efficient Markets Environment Journal of Accounting Research by James Boatsman D. Patz 1972 Analysis of the Usefulness of Accounting Data for the Portfolio Decision; A Decision-Theoretic Journal of Accounting Research by James Ohlson 1972

No Date Listed

Accounting-Based Valuation with Changing Interest Rates Review of Accounting Studies by James Ohlson   The Basic Concepts Related to the Returns on Earnings Regression Asia-Pacific Journal of Accounting and Economics by James Ohlson   Cost Determination When Stock is Issued to Effect a Business Combination Journal of Accounting Auditing and Finance by James Boatsman C. Dowell J. Kimbrell   CPA's Business Relationships with their Audit Clients: Effects on Loan Officer Judgments Commercial Lending Review by Kurt Pany Jordan Lowe Richard Brody   Does Capacity Utilization Affect the "Stickiness" of Cost? Journal of Accounting Auditing and Finance by Ramji Balakrishnan Michael Petersen Naomi Soderstrom   Empirical Research on External Auditors' Detection of Financial Statement Fraud Journal of Accounting Literature by Joseph Schultz R. Nieschwietz M. Zimbelman   Positive (Zero) NPV Projects and the Behavior of Residual Earnings Journal of Business Finance and Accounting by James Ohlson   Revisiting the Basics of Rick and Return in Equilibrium Review of Quantitative and Accounting by James Ohlson   A Source of Insecurity: A Discussion and Empirical Examination of Standards of Disclosure and Levels of Materiality in Financial Statements by Marianne M. Jennings Daniel Kneer Philip Reckers   A Test of Changes in Auditors' Fraud-Related Planning Judgments Since the Issuance of SAS No. 82, Auditing: A Journal of Practice and Theory by Joseph Schultz Steven Glover Douglas Prawitt Mark Zimbelman

Working Papers

December 2006

Effects of Competence and Arousal on Psychic Payoffs: Extending Heath & Tversky's Competence Model by Casey Rowe Michael Petersen Special Purpose Vehicles: Empirical Evidence on Determinants and Earnings Management by Mei Feng Jeffrey Gramlich Sanjay Gupta

October 2006

Shareholder Taxes and Corporate Philanthropy by Dhammika Dharmapala Sanjay Gupta

August 2006

An Analysis of the Availability and Incentive Effects of the R&D Tax Credit after the Omnibus Budget Reconciliation Act of 1989 by Sanjay Gupta Yuhchang Hwang Andrew Schmidt

January 2006

Empirical Evidence on the Revenue Effects of State Corporate Income Tax Accounting Policies by Sanjay Gupta Jeffrey Gramlich Mary Ann Hofmann Jared Moore

2006

Bankruptcy outcome and corporate governance: Does the board matter? by Dahlia Robinson Craig Sisneros Is the abnormal accrual mispricing associated with the nondisclosure of accrual information at the earnings announcement? by Henock Louis Dahlia Robinson Andrew Sbaraglia Managers' and investors' responses to media exposure of board ineffectiveness by Henock Louis Dahlia Robinson Jennifer Joe Tax Compliance Costs for Companies in an Enlarged European Community: The United States by Sanjay Gupta Joann Martens-Weiner

November 2005

Procurement of IT consulting services and firm specific characteristics by Govind Iyer Philip Reckers Sury Ravindran Re-defining Materiality: An Exercise to Restore Ethical Financial Reporting by Govind Iyer Philip Reckers Stacey Whitecotton

October 2005

Accounting information system design and the construction of persuasive arguments to motivate organizational restructuring by Casey Rowe

August 2005

The Incentive Effects of R&D Tax Credits: An Empirical Examination in an Emerging Economy by Ming-Chin Chen Sanjay Gupta

May 2005

Evaluating internal controls: The moderating effect of auditor experience on the persuasiveness of evidence from management self-assessment by Barbara Arel Steve Kaplan Ed O'Donnell

April 2005

Decision support for strategic-systems auditors: The influence of task structure on sensitivity to business risk by Ed O'Donnell James Bierstaker Joseph Schultz

2004

Bias in Quarterly Estimates of Annual Effective Tax Rates and Earnings Management Incentives by Joe Comprix

2003

Task complexity and the role of management accounting in governing the lateral dimension of the firm by Casey Rowe

April 2002

Tax Management, Sustainable Competitive Advantage, and the Effects of Tax Reform by James Boatsman Sanjay Gupta Connie Weaver

2001

An Examination of the Effects of Problem Severity and Contractual Arrangements on Intentions to Implement an Information System with Known Quality Problems by Julie Smith David Steve Kaplan

No Date Listed

Audit and Non-Audit Service Markets: An Empirical Examination of Their Relationship by Steve Golen Hema Rao The Effect of Predictive Ability Information and Locus of Control on Decision Aid Reliance by Steve Kaplan Stacey Whitecotton The Effect on Service Utilization and Patient Outcomes of a Program Designed to Enhance Management of Outpatient Diabetes in Medicare Recipients by Yuhchang Hwang William Johnson Carter Marshall Philip Regier The Effects of The Threat of Litigation on Audit Efforts by Buck Pei C. Moeckel Effects of Uncertainty and Source Credibility on Escalation of Commitment by Stacey Whitecotton Steve Kaplan An Examination of Auditors' Reporting Intentions When Another Auditor is Offered Client Employment by Stacey Whitecotton Steve Kaplan Improved Processes for Diabetes Management at the Gila River Indian Community in Central Arizona by Yuhchang Hwang Philip Regier The Influence of Decision Aid Utilization on Jurors' Attribution of Responsibility and Damage Assessments: Implications for Auditor Legal Liability by Stacey Whitecotton Philip Reckers Jordan Lowe Operationalizing SAS 65: The Auditors' Consideration of the Internal Audit Function in an Audit of Financial Statements by Steve Golen Philip Reckers Richard Brody