Faculty Publications

• "Disciplinary Measures in Response to Restatements After Sarbanes-Oxley,"Jeff Burks. Journal of Accounting and Public Policy, forthcoming, 2010.
• "Financial and Management Accounting for MBAs," Peter Easton, Robert Halsey, Mary Lea McAnally, and Al Hartgraves. Cambridge Business Publishers LLC, Chicago, Second Edition, 2010.
• "Financial Accounting for MBAs," Peter Easton, John Wild, Robert Halsey and Mary Lea McAnally. Cambridge Business Publishers LLC, Chicago, Fourth Edition, 2010.
• "Financial Statement Analysis and Valuation," Peter Easton, Mary Lea McAnally, Patricia Fairfield, Xiao-Jun Zhang, and Robert Halsey. Cambridge Business Publishers LLC, Chicago, Second Edition, 2010.
• "Discussion of Accounting Data and Value: the Basic Results," Peter Easton. Contemporary Accounting Research, 2009, 261-272.
• "Are Capital Expenditures, R&D, Advertisements and Acquisitions Positive NPV?" Peter Easton and Peter Vassallo. CARE Working Paper, 2009.
• "Another Look at Enterprise and Equity Valuations Using Multiples," Peter Easton, Mingcherng Deng and Julian Yeo. CARE Working Paper, 2009.
• "Another Form of PEAD: Pre-earnings Announcement Drift," Peter Easton, Pengie Gao and Pengqin Gao. CARE Working Paper, 2009.
• "Price-convexity, Debt-related Agency Costs, and Timely Loss Recognition," Peter Easton, Valeri Nikolaev and Laurence van Lent. CARE Working Paper, 2009.
• "Earnings Management? Erroneous Inference Based on Earnings Frequency Distributions," Peter Easton and Cindy Durtschi. Journal of Accounting Research, forthcoming, 2009.
• "Initial Evidence on the Role of Earnings in the Bond Market," Peter Easton, Steven Monahan and Florin Vasvari. Journal of Accounting Research, 2009, 721-766.
• "Materiality Decisions and the Correction of Accounting Errors," Jeff Burks, Andrew A Acito, and W Bruce Johnson. The Accounting Review, 84, 3, 2009, 659.
• "Estimating the Cost of Capital Implied by Market Prices and Accounting Data," Peter Easton. Foundations and Trends in Accounting, 2, 4, 2009, 241-364.
• "Earnings Management Strategies and the Trade-Off Between Tax Benefits and Detection Risk: To Conform or not to Conform?" Brad Badertscher, Mort Pincus, Sonja Rego and John Phillips. The Accounting Review, 84, 1, 2009, 63.
• "Reneging: A Topic to Promote Engaging Discussions About Law and Ethics in a Business Law or Legal Environment Course," Tonia Hap Murphy. Journal of Legal Studies Education, 26, September 2009, 325-355.
• "Response to FAF Exposure Draft, 'Proposed Changes to Oversight, Structure, and Operations of the FAF, FASB, and GASB," Thomas L Stober, George J Benston, Douglas R Carmichael, Theodore E Christensen, Robert H Colson, Karim Jamal, Stephen Moehrle, Shivaram Rajgopal, Shyam Sunder, and Ross L Watts. Journal of Accounting and Public Policy, 28, January (1st Quarter / Winter) 2009, 51-57.
• "Advanced Accounting," Thomas Schaefer, Joe Hoyle and Timothy Doupnik. McGraw/Irwin, 9th edition, 2009.
• "The Relevance and Economic Significance of the Capital Gain Exclusion on a Principal Residence," Michael H Morris. Tax Notes, forthcoming, 2009.
• "Financial Reporting and Analysis," Fred Mittelstaedt, Lawrence Revsine, Daniel W Collins, and W Bruce Johnson. McGraw-Hill, 2008.
• "Calibrating the Reliability of Publicly Available Nonprofit Activity Disclosures," Brad Badertscher, Robert Yetman, and Michelle Yetman. Nonprofit and Voluntary Sector Quarterly, March 25, 2008.
• "Michael Novak's Business as a Calling as a Vehicle for Addressing Ethical and Policy Concerns in a Business Law Course," Tonia Hap Murphy. Journal of Legal Studies Education, 25, February 2008, 17-49.
• "Exploring the Extent and Determinants of Knowledge in Audit Engagements," Sandra Vera-Munoz, Chee W Chow and Joanna L Ho. Asia-Pacific Journal of Accounting and Economics, 15, August 2008, 141-160.
• "Response to 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 the International Financial Reporting Standards without Reconciliation to U.S. GAAP," Thomas L Stober, Patrick Hopkins, Christine A Botosan, Mark T Bradshaw, Carolyn M Callahan, Jack T Ciesielski Jr, David B Farber, Mark Kohlbeck, Leslie D Hodder, Bob Laux, Philip Stocken, and Teri Lombardi Yohn. Accounting Horizons, July (3rd Quarter / Summer) 2008, 223-240.
• "A Perspective on the SEC's Proposal to Accept Financial Statements Prepared in Accordance with International Financial and Reporting Standards (IFRS) Without Reconciliation to U.S. GAAP," Thomas L Stober, George G Benston, Douglas R Carmichael, Theodore E Christensen, Robert H Colson, Karim Jamal, Stephen Moehrle, Shivaram Rajgopal, Shyam Sunder, and Ross L Watts. Accounting Horizons, Huly (3rd Quarter / Summer) 2008, 241-248.
• "Top Level Executive Characteristics and Earnings Attributes," Peter Easton, Yuping Jia and Laurence van Lent. CARE Working Paper, 2008.
• "NAFTA and the Campesinos - The Impact of NAFTA on Small-Scale Agricultural Producers in Mexico and Prospects for Change," Juan Rivera. University of Scranton Press, November 1, 2008, 184.
• "Accountants' Usage of Casual Business Models in the Presence of Benchmark Data: A Note," Sandra Vera-Munoz, Margaret Shackell-Dowell and Marc Buehner. Contemporary Accounting Research, 24, September 2007, 1015-1038.
• "Corporate Governance Reforms: Redefined Expectations of Audit Committee Responsibilities and Effectiveness," Fundamentals of Corporate Governance, SAGE Publications, London, December 2007.
• "Balancing Tax and Financial Reporting Objectives: Effective Tax Planning Within the Property and Casualty Insurance Industry," Jim Seida and David Randolph. Issues in Accounting Education, 22, May 2007, 285-318.
• "A Model for the Development of Entrepreneurial Skills for Small Agricultural Producers," Juan Rivera and Adrian De Leon Arias. Global Education - Association Mexicana para Educacion Internacional, June 11, 2007, 63-73.
• "Tax Tips for the 2007 Graduate," Ken Milani and John J Connors. South-Western College Publishing, March 2007, 20. Previous editions also available.
• "Focus on Foreign Partnerships and Foreign Partners," Ken Milani. TAXES - The Tax Magazine, 85, April 2007, 35-41; 50-51.
• "Analyzing Alternative Methods of Placing Property Into a Partnership," Ken Milani and Bryan Stewart. TAXES - The Tax Magazine, 85, December 2007, 23-27.
• "Analysts' Forecast Revision and Firms' Research and Development Expenses," Chao-Shin Liu, Li-Chin Jennifer Ho, Thomas D Schaefer. Review of Quantitative Accounting and Finance, Spring 2007, 307-326.
• "Effect of Analysts' Optimism on Estimates of the Expected Rate of Return Implied by Earnings Forecasts," Peter Easton and Greg Sommers. Journal of Accounting Research, 2007, 983-1016.
• "Financial Accounting," Peter Easton, Thomas R Dyckman and Glenn M Pfeiffer. Cambridge Business Publishers LLC, Chicago, Second Edition, 2007.
• "Auditing," David N. Ricchiute. Cincinnati, South-Western Publishing, 8th Edition, 2006.
• "Enhancing Knowledge Sharing in Public Accounting Firms," Sandra Vera-Munoz, JL Ho, and CW Chow. Accounting Horizons, 20, June 2006, 133-155.
• "The Impact of NAFTA on Small Producers in Mexico - Prospects for Change," Juan M. Rivera, Scott Whiteford and Manuel Chavez. University of Scranton Press, May 2006.
• "Unintended Effects of Pre Announcements on Investor Reactions to Earnings News," Jeff Miller. Contemporary Accounting Research, 23, January 2006, 1073-1103.
• "Use of Forecasts of Earnings to Estimate and Compare Cost of Capital Across Regimes," Peter Easton. Journal of Business, Finance, and Accounting, 33, 3-4, April/May 2006, 374-394.
• "The Effects of the Asian Crisis, Corporate Governance and Accounting System on the Valuation of Book Value and Earnings," Chao-Shin Liu, Paquita Davis-Friday, and Li Ii Eng. International Journal of Accounting, March 2006, 22-40.
• "The Normative Impact of CPA Firms, Professional Organizations, and State Boards on Accounting Ethics Education," Kevin Misiewicz. Journal of Business Ethics, July 2006, 1-7.