Accounting Publications 2023-2024

David Harris, professor of accounting, director, George E. Bennett Center for Accounting 

“The Role of Audit Committee Interlocks in the Dissemination and Contagion of Accrual-Based and Real Earnings Management,” (with Dharwadkar, R., Shi, L. and Zhou, N.) Journal of Accounting, Auditing and Finance, 2024. 

“A Transaction Cost Model of Tax-Motivated Income Shifting into Dot-Sized Tax Havens and an Empirical Examination of E-Commerce Effects,”(with Chen, C., Shi, L. and Zhou, N.) Journal of International Accounting Research, 2024. 

Craig Nichols, associate professor of accounting, chair, Joseph I. Lubin School of Accounting 

“Identifying overvalued equity,” (with Beneish, M.D.) Review of Financial Economics, 2023, 41(4), 408-436. 

“Inferring Aggregate Market Expectations from the Cross Section of Stock Prices,” (with Bali, T.G. and Weinbaum, D.) Journal of Financial and Quantitative Analysis, 2024, 59(3),1064-1099.  

Sebastian Tideman-Frappart, assistant professor of accounting 

“The current state of corporate human rights disclosure of the global top 500 business enterprises: Measurement and determinants,” (with Lopatta, K., Scheil, C. and Makarem, N.) Critical Perspectives on Accounting, 2023, volume 96, article number 102512. 

“Women’s Representation in Academic Publishing: Descriptive Trends from Authors to Editors across 33 Years of Management Science,” (with Gazdag, B., Gloor, J.L., Emery, C., Bajet Mestre, E.), The Leadership Quarterly, forthcoming. 

“Accounting employees’ geographic dispersion and financial restatements,” (with Graumann, N., Lopatta, K. and Tammen, T.) won the Best paper award at the Conference of the British Accounting & Finance Association Northern Area Group, University of Liverpool.  

Lihong Liang, associate professor of accounting 

“Do Eastern Religious Traditions Stifle or Encourage Corporate Innovation? Evidence from China,” (with Liu, S., Yang, D. and Zhang, C.) Journal of International Accounting Research, 2024, 23(1), 139–167.   

Michel Benaroch, professor of management information systems, associate dean for research and Ph.D. programs 

 “Cyber Failures and IT Capability Reputation: Examining Ex Ante and Ex Post Interplay Effects,” Journal of Management Information Systems (forthcoming). 

Padmal Vitharana, professor of management information systems 

“Challenges in Adopting and Sustaining Microservice-based Software Development: Organizational challenges can be more difficult than technical ones,”(with Daya, S.A.) Queue, 2024, 22(1).