Faculty Publications
2007-2011
prepared by the Department of Accountancy
April, 2012

 

Brad A. Badertscher

Refereed Manuscripts Accepted:
“Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows,” with Dan Collins and Thomas Lys, Journal of Accounting & Economics, 53 (1-2), 330-352, 2012.
“A Convenient Scapegoat: Fair Value Accounting by Commercial Banks During the Financial Crisis,” with Jeffrey J. Burks and Peter Easton, The Accounting Review, 87(1), 2012.

Refereed in print:
“Accounting Restatements and the Timeliness of Disclosures,” with Jeffrey J. Burks, Accounting Horizons, 25, 4, 2011.
“Informed Tading and the Market Reaction to Accounting Restatements,” with P. Hribar, N. Jenkins, The Accounting Review, 86(5), 1519-1547, 2011.
“Overvaluation and Its Effect on Management’s Choice of Alternative Earnings Management Mechanisms,” The Accounting Review, 86(5), 1491-1518, 2011.
“Earnings Management Strategies and the Trade-Off between Tax Benefits and Detection Risk: To Conform or Not to Conform?” with J. Phillips, M. Pincus, and S. Rego, The Accounting Review, 84, 83-97, 2009.
“Calibrating the Reliability of Publicly Available Nonprofit Taxable Activity Disclosures,” with R. Yetman and M. Yetman, Nonprofit and Voluntary Sector Quarterly, 2008.

Refereed Manuscripts Accepted:
“A Convenient Scapegoat: Fair Value Accounting by Commercial Banks During the Financial Crisis,” with Brad Badertscher and Peter Easton. The Accounting Review, 87(1), 2012.

Refereed in print:
“Accounting Restatements and the Timeliness of Disclosures,” with Brad A. Badertscher, Accounting Horizons, 25, 4, 2011.
 “Are Investors Confused by Restatements after Sarbanes-Oxley?,” The Accounting Review, 86(2), 507-539, 2011.
“Disciplinary Measures in Response to Restatements after Sarbanes-Oxley,” Journal of Accounting and Public Policy, 29(3), 195-225, 2010.
 “Materiality Decisions and the Correction of Accounting Errors”, with A.A. Acito and W.B. Johnson, The Accounting Review, 84(3), 2009.

Refereed Manuscripts Accepted:
“A Convenient Scapegoat: Fair Value Accounting by Commercial Banks During the Financial Crisis,” with Brad Badertscher and Peter Easton. The Accounting Review, 87(1), 2012.

Refereed in print:
 “Discussion of Accounting Data and Value: the Basic Results,” Contemporary Accounting Research, 26(1), 261-272, 2009.
“Earnings Management?  Erroneous Inference Based on Earnings Frequency Distributions,” with Cindy Durtschi, Journal of Accounting Research, 47(5), 1249-1282, 2009.
“Estimating the Cost of Capital Implied by Market Prices and Accounting Data,” Foundations and Trends in Accounting, 2(4), 241-364, 2009.
“Initial Evidence on the Role of Earnings in the Bond Market,” with Steve Monahan and Florin Vasvari, Journal of Accounting Research, 47(3), 721-766, 2009.
“Effect of Analysts’ Optimism on Estimates of the Expected Rate of Return Implied by Earnings Forecasts,” with Greg Sommers, Journal of Accounting Research, 983-1016, 2007.

Books:
Financial Accounting for MBAs (4th ed.), with J. Wild, R. Halsey, M. L. McAnally, Cambridge Publishing, 2010.
Financial and Management Accounting for MBAs (2nd ed.), with R. Halsey, M. L. McAnally, Cambridge Publishing, 2010.
Financial Statement Analysis and Valuation (2nd ed.), with M.L. McAnally, P. Fairfield, X, Zhang, R. Halsey, Cambridge Publishing, 2010.
Financial Accounting (1st ed.), with T.R. Dyckman, G.M. Pfeiffer, Cambridge Business Publishers, 2007.

Refereed in print:
“Rekindling the Debate: An Evaluation of Masters of Accountancy Programs – The Student’s Perspective,” Issues in Accounting Education, 25(2), 215, 2010.
“Trends in the International Fight Against Bribery and Corruption,” with M. O’Brien, C. L. Owens, C. M. Favo, The Journal of Business Ethics, 90(2), 199-244, 2009.
“Is Intentional Structuring of Lease Contracts to Avoid Capitalization Unethical?” The Journal of Business Ethics, 2007.

Refereed Manuscripts Accepted:
“Commentary on Auditing High-Uncertainty Fair Value Estimates,” with T.B. Bell, Auditing: A Journal of Practice and Theory, Forthcoming.

Refereed Manuscripts Accepted:
“Analysts’ Earnings Forecast Errors and Cost of Equity Capital Estimates,” Review of Accounting Studies, Forthcoming.
"I/B/E/S Reported Actual EPS and Analysts' Inferred Acutal EPS," with Larry Brown of Temple University, The Accounting Review, forthcoming.
"The Effect of Disclosure on the Pay-Performance Relation," with Gus De Franco and Ole-Kristian Hope of University of Toronto, Journal of Accounting and Public Policy, forthcoming.

Refereed Manuscripts Accepted:
“Bloated Balance Sheet, Earnings Management, and Forecast Guidance,” with L.C. Ho and B. Ouyang, Review of Accounting and Finance, Forthcoming.

Refereed in print:
“Asset Sales or Loans: The Case of Lehman Brothers Repo 105s,” with Tom Schaefer, The Accounting Educators’ Journal, XXI, 79-88, 2011.
“Audit Tenure and Earnings Surprise Management,” with L.C. Ho and Thomas F. Schaefer, Review of Accounting and Finance, 9(2), 116-138, 2010.
“Further Evidence on Financial Analysts’ Reaction to Enterprise Resource Planning (ERP) Implementation Announcements,” with L.C. Ho and J. Tsay, Review of Accounting and Finance, 7(3), 213-235, 2008.
“Analysts’ Forecast Revisions and Firms’ Research and Development Expenses,” with Jennifer Ho and Thomas F. Schaefer, Review of Quantitative Finance and Accounting, 28(3), 207-326, 2007.

Refereed Manuscripts Accepted:
“The Non-Impact of Paper Color on Exam Performance,” with J. Bagwell, Issues in Accounting Education, Forthcoming.

Refereed in print:
Book Review:  Cost Management: Strategies for Business Decisions, 4th ed. Issues in Accounting Education, 2008.

“Patch Management:  No Longer Just an IT Problem,” with Joyce Lamber, The CPA Journal, pp. 68-72, 2007.

“The Impact of Auditor-Client Relationships on the Reversal of First-Time Audit Qualifications,” with John T. Rigsby and Jeff Boone, The ICFAI Journal of Audit Practice (India), Vol. IV, No. 3, 60-84, 2007.

“The Impact of Auditor-Client Relationships on the Reversal of First-Time Audit Qualifications,” with John T. Rigsby and Jeff Boone, Managerial Auditing Journal, Vol. 22, No. 1,  53-79, 2007.

Refereed in print:
“Budgeting for International Operations: Impact on and Integration with Strategic Planning,” with Juan Rivera, Management Accounting Quarterly, 12(4), 1-13, 2011.
 “Start-up Organizational and Syndication Costs in Public Sales—An Update,” TAXES—The Tax Magazine, 88(12), 41-45, 2010.
 “The Benefits and Blemishes of Tax Shelter Investments,” with R. Rodriguez, Practical Tax Strategies, 83(6), 348-357, 2009.
“Consider the Tax Consequences of Partnership Liquidating Distributions,” with J. Rigney, Practical Tax Strategies¸82(2), 88-96, 2009.
““Down-Sizing” of Partnership Basis Can Decrease Taxes,”” with R. Rodriguez, TAXES—The Tax Magazine, 86(12), 59-65, 2008.

Refereed in print:
“Opportunistic Disclosures of Earnings Forecasts and Non-GAAP Earnings Measures, “Journal of Business Ethics, 89, 3-11, 2009.

Books:
Financial Reporting & Analysis (5th ed.), with L. Revsine, D.W. Collins, W.B. Johnson, McGraw-Hill, 2011.
Financial Reporting & Analysis (4th ed.), with L. Revsine, D.W. Collins, W.B. Johnson, McGraw-Hill, 2008.

Refereed in print:
“The Relevance of the Principal Residence Gain Exclusion,” Tax Notes, 121(6), 684-691, 2008.

Refereed Manuscripts Accepted:
“Nutrisoya v. Sunrich: Anatomy of a Sales Dispute,” to appear in Journal of Leadership, Accountability, and Ethics, 9(1), 8 pages, 2012.

Books in print:
Book Review: “Why Don’t Students Like School?  A Cognitive Scientist Answers Questions About How the Mind Works and What It Means for the Classroom,” by Daniel T. Willingham, Journal of Legal Studies Education, 2nd ed., 27, 357-60, 2010.
“Reneging: A Topic to Promote Engaging Discussions about Law and Ethics in a Business Law or Legal Environmental Course,” Journal of Legal Studies Education, 26(2), 325-355, 2009.
“Michael Novak’s Business as a Calling as a Vehicle for Addressing Ethical and Policy Concerns in a Business Law Course,” Journal of Legal Studies Education, 25(1), 17-49, 2008.

Refereed in print:
None

Book chapters:
Advanced Accounting (11th ed.), with T. Schaefer, McGraw/Irwin, 2012.
Advanced Accounting (10th ed.), with T. Schaefer, McGraw/Irwin, 2010.
Advanced Accounting (9th ed.), with T. Schaefer, McGraw/Irwin, 2008.

Refereed in print:
“Blue Mountain State University-A Case Study: Selecting Socially Responsible Contractors for a New Building,” with S. Allen and N. Soderstrom, International Research Journal of Applied Finance, 2012.
 “Stock Option Grants, Current Operating Performance and Deferral of Earnings,” with K. Kanagaretnam and R. Mathieu, International Journal of Management, 26(1), 2009, 26-32.

Refereed in print:
 “Evidence of Complexity and Information Search in the Decision to Restate Prior-Period Financial Statements,” Journal of Accounting Research, 48, 687-724, 2010.

Refereed in print:
“Budgeting for International Operations: Impact on and Integration with Strategic Planning,” with Ken Milani, Management Accounting Quarterly, 12(4), 1-13, 2011.
“Un Modelo para el Desarrollo de Capacidades Empresariales en Productores Agricolas de Pequeña Escala” (A Model for the development of entrepreneurial skills for small agricultural producers) with A. De Leon Arias. Educación Global – Asociación Mexicana para Educaión Internacional, 11, 63-73, 2007.

Book Chapters:
Mexican Agriculture and NAFTA – Prospects for Change (2008 ed.), pp. xiii-xxix, Scranton University Press, 2008.
Mexican Agriculture and NAFTA – The Challenges Ahead (2008 ed.), pp. 171-179, Scranton University Press, 2008.
Multinational Agribusiness and Small Corn Producers in Rural Mexico: New Alternatives for Agricultural Development (2008 ed.), pp. 89-109, Scranton University Press, 2008.

Refereed in print:
“Asset Sales or Loans: The Case of Lehman Brothers’ Repo 105s,” with C. Liu, Accounting Educators’ Journal, XXI, pp. 79-88, 2011
“An Integrative Case in Advanced Accounting,” with H. R. Nurnberg, Issues in Accounting Education, 25(No. 2), 323-329, 2010.
“Audit Tenure and Earnings Surprise Management,” with C. Liu and J. Ho, Review of Accounting and Finance, 9(2), 116-138, 2010.
“Analysts’ Forecast Revisions and Firms’ Research and Development Expenses,” with Jennifer Ho and Chao-Shin Liu, Review of Quantitative Finance and Accounting, 28(3), 207-326, 2007.

Books:
Advanced Accounting (11th Ed.), with Doupnik Hoyle, McGraw/Irwin, 2012.
Advanced Accounting (10th Ed.), with Doupnik Hoyle, McGraw/Irwin, 2010.

Refereed in print:
“Balancing Tax and Financial Reporting Objectives: Effective Tax Planning within the Property and Casualty Insurance Industry,” with D. W. Randolph, Issues in Accounting Education, 22(2), 285-318, 2007.

Refereed in print:
“Response to the Financial Accounting Standards Board’s and the International Accounting Standard Board’s Joint Discussion Paper Entitled, “Preliminary Views on Revenue Recognition in Contracts with Customers, with R. J. Bloomfield, T. E. Christensen, K. Jamal, R. H. Colson, S. Moehrle, J. A. Ohlson, S. Penman, S. Sunder, R. L. Watts, Accounting Horizons, 24(4), 689-702, 2010.
“A Framework for Financial Reporting Standards: Issues and a Suggested Model,” with J. A. Ohlson, S. Penman, R. J. Bloomfield, T. E. Christensen, K. Jamal, R. H. Colson, S. Moehrle, S. Sunder, R. L. Watts, Accounting Horizons, 24(3), 473-485, 2010.
“Response to the Preliminary Views on Financial Statement Presentation,” with M. T. Bradshaw, C. M. Callahan, J. T. Ciesielski Jr., E. A. Gordon, L.D. Hodder, P. Hopkins, M. J. Kohlbeck, B. Laux, S. McVay, P. Stocken, T. L. Yohn, Accounting Horizons, 24(2), 117-128, 2010.
“A Perspective on the Canadian Accounting Standards Board Exposure Draft on GAAP for Private Enterprises,” with K. Jamal, R. J. Bloomfield, T. E. Christensen, R. H. Colson, S. Moehrle,  J. A. Ohlson, S. Penman, S. Sunder, R. L. Watts, Accounting Horizons, 24(1), 129-137, 2010.
“A Research Based Perspective on the SEC’s Proposed Rule on Roadmap for Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) by U. S. Issuers, with K. Jamal, R. J. Bloomfield, T. E. Christensen, R. H. Colson, S. Moehrle,  J. A. Ohlson, S. Penman, S. Sunder, R. L. Watts, Accounting Horizons, 24(1), 139-147, 2010.
“Response to the Financial Accounting Standards Board’s and the International Accounting Standards Boards Joint Discussion Paper Entitled Preliminary Views on Financial Statement Presentation,” with S. Moehrle, R. J. Bloomfield, T. E. Christensen, R. H. Colson, K. Jamal,  J. A. Ohlson, S. Penman, S. Sunder, R. L. Watts, Accounting Horizons, 24(1), 149-158, 2010.
“Response to the SEC’s Proposed Rule—Roadmap for Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) by U. S. Issuers, with M. T. Bradshaw, C. M. Callahan, J. T. Ciesielski Jr., E. A. Gordon, L. D. Hodder, P. Hopkins, M. J. Kohlbeck, B. Laux, S. McVay, P. Stocken, T. L. Yohn, Accounting Horizons, 24(1), 117-128, 2010.
“Response to FAF exposure draft, “Proposed changes to oversight, structure, and operations of the FAF, FASB, and GASB,” with G. J. Benston, D. R. Charmichael, T. E. Christensen, R. H. Colson, K. Jamal, S. Moehrle, S. Rajgopal, S. Sunder, R. L. Watts, Journal of Accounting and Public Policy, 28(1), 51-57, 2009.
“A Perspective on the SEC’s Proposal to Accept Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) Without Reconciliation to U.S. GAAP,” with G.G. Benston, D.R. Carmichael, T.E. Christiensen, R.H. Colson, K. Jamal, S.R. Moehrle, S. Rajgopal, S. Sunder, and R.L. Watts, Accounting Horizons, 2008.
“Response by the Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association to the SEC Release: Acceptance from Foreign Private Issuers of Financial Statements Prepared in Accordance with International Financial Reporting Standards without Reconciliation to U.S. GAAP,” with P. Hopkins, C.A. Botosan, M.T. Bradshaw, C.M. Callahan, J.T. Ciesielski Jr., D.B. Farber, M.J. Kohlbeck, L.D. Hodder, B. Laux, P. Stocken, and T.L. Yohn, Accounting Horizons, 223-240, 2008.

Refereed in print:
“Competitive forces and the importance of management control systems in emerging-economy firms: The moderating effect of international market orientation,” with N. G. O’Connor and F. Chan, Accounting, Organizations and Society, 36(4-5), 226-245, 2011.
“Exploring the extent and determinants of knowledge sharing in audit engagements,” with Joanna L. Ho and Chee W. Chow, Asia-Pacific Journal of Accounting and Economics, 15(2), 141-160, 2008.
“Accountants’ Usage of Causal Business Models in the Presence of Benchmark Data: A Note,” with Margaret B. Shackell-Dowell and Marc Buehner, Contemporary Accounting Research, 24(3), 1015-1038, 2007.

Refereed in print:
“Acquisition Indebtedness Can Also Qualify as Home Equity Indebtedness,” Taxes-The Tax Magazine, 89(11), 25-28 and 53-54, 2011.
“Mind the Gap Before the IRS Mines the Gap: A Synopsis of the IRS’s Interim Report on Colleges and Universities Compliance Project,” with K.M. Misiewicz, The Exempt Organization Tax Review, 66(3), 253-269, 2010.
“Last-Chance opportunity for Enhanced First-Time Homebuyer Credit,” Practical Tax Strategies, 83(3), 132-137, 2009.
“Taking Advantage of the Partial Gain Exclusion on the Sale of a Principal Residence,” TAXES—The Tax Magazine, 86(5), 39-44, 55-56, 2008.

Books:
Taxation Series (2010), Cengage Learning, 2008.

Book Chapters:
Taxation Series (vol. 2012), Cengage Learning.
Taxation Series (vol. 2011), Cengage Learning.
Taxation Series, 2009.