Journal Acrticles

Research

Research

Current accounting research examines the effect of economic events on the process of summarizing, analyzing, verifying, and reporting standardized financial information, and on the effect of reported information on economic events. Researchers in the E. J. Ourso College of Business examine several topics including audit quality, assessment, behavioral accounting and professional issues, corporate social responsibility, empirical auditing, ethics, fraud, internal auditing, and risk management.

Selected Accounting Journal Articles

Sanaz S. Aghazadeh

Aghazadeh, S., K. Hoang, and B. Pomeroy. Using LIWC to Analyze Participants’ Psychological Processing in Accounting JDM Research. Auditing: A Journal of Practice and Theory. Forthcoming.  https://doi.org/10.2308/AJPT-2020-060
Aghazadeh, S. S., Dodgson, M., Peytcheva, M., and Kang, Y. (2021). Revealing Oz: Institutional Work Shaping Auditors' National Office Consultations. Contemporary Accounting Research38(2), 974-1008.
Aghazadeh, S. S., Brown, O., Guichard, L., and Hoang, K.. Persuasion in Auditing: A Review Through the Lens of the Communication-Persuasion Matrix. European Accounting Review (EAR)Forthcoming.
Aghazadeh, S. S. and Hoang, K. (2020). How Does Audit Firm Emphasis on Client Relationship Quality Influence Auditors' Inferences about and Responses to Potential Persuasion in Client Communications?. Accounting, Organizations and Society87.
Aghazadeh, S. S., Collins, A., and Stefaniak, C. (2020). The Effects of Client Status and the Auditor's Presentation of Multiple Estimation Alternatives on Client Financial Reporting Aggressiveness. Behavioral Research in Accounting32(2), 1-14.
Aghazadeh, S. S. and Peytcheva, M. (2018). The Mismatch between Expectations and Realities of AS4 Audits: A Post-Implementation Research Analysis. Auditing: A Journal of Practice & Theory37(1), 1-19.

William L. Buslepp

Buslepp, W. L., Abbott, L. J., Barr-Pulliam, D, and Parker, S. (2021). The real effects of internal audit function quality: Evidence from investment efficiency. Journal of Accounting, Auditing, and Finance, Forthcoming.
Buslepp, W. L. and Abbott, L. J. (2021). An investigation of the market’s perception and pricing of auditor competence: evidence from PwC’s Oscars blunder. Accounting, Organizations and Society, Forthcoming
Buslepp, W. L. and Abbott, L. J (2021). The Impact of the PCAOB Triennial Inspection Process on Inspection Year and Non-Inspection Year Audits. Auditing: A Journal of Practice & Theory40(2), 1-21.
Buslepp, W. L., Abbott, L. J, Boland, C. M, and McCarthy, S. (2021). U.S. Audit Partner Identification and Auditor Reporting . Journal of Accounting and Public Policy.
Buslepp, W. L., Legoria, J., Cavalier-Rosa, R., and Shaw, D. Lynn (2019). Misclassification of audit-related fees as a measure of internal control quality. Advances in Accounting46, 1-10.
Buslepp, W. L., Delisle, R. Jared, and Victoravich, L. (2018). Does Part II of the PCAOB Inspection Report Provide New Information to the Market? A Re-Examination of Prior Evidence. Managerial Auditing Journal.
Buslepp, W. L., Notbohm, M., and Abbott, L. J (2018). The Audit Market Effects of Disputing a GAAP-Deficient PCAOB Inspection Report. Advances in Accounting41, 126-140.
Buslepp, W. L. and Billings, B. K (2016). Strategic Management Guidance and Insider Trading Activities. Journal of Accounting and Public Policy35(1), 84-104.
Buslepp, W. L., Bailey, C., Buchheit, S., and Fleischman, G. (2014). Successful Efforts versus Full Cost Accounting: A Size-Based Misconception?. Oil, Gas & Energy Quarterly62(4), 649-660.
Buslepp, W. L., Billings, B., and Huston, R. (2014). Worth the Hype? The Relevance of Paid-For Analyst Research for the Buy-and-Hold Investor. The Accounting Review89(3), 903-931.
Buslepp, W. L., Victoravich, L., Grove, H., and Xu, P. (2011). CEO Power, Equity Incentives, and Bank Risk . The Banking and Finance Review3(2).

Zhenhua Chen

Chen, Z., Cihan, M., Jens, C., and Page, B. (2022). Political Uncertainty and Firm Investment: Project-level Evidence from M&A Activity, Journal of Financial and Quantitative Analysis, forthcoming.
Chen, Z., Kemsley, D., and Sivadasan, P., (2021). The Comprehensive Tax Gain from Leverage, European Accounting Review, Vol 30, No.2, 381-403
Chen, Z., Huffman, A., Narayanamoorthy, G., and Zhang, R. (2021). Minimum Tick Size and Analyst Coverage: Evidence from the Tick Size Pilot Program, Journal of Business Finance and Accounting, Vol 48, 666-691
Chen, Z. and Loftus, S. (2019). Multi-Method Evidence on Investors’ Reactions to Managers’ Self-Inclusive Language, Accounting, Organizations and Society, Vol 79, 1-19

Wanying Jiang

Jiang, W., Legoria, J., Reichelt, K., and Walton, S. (2021). Firm Use of Cybersecurity Risk Disclosures. Journal of Information Systemsaccepted for publication.

Joseph Legoria

Jiang, W., Legoria, J., Reichelt, K., and Walton, S. (2021). Firm Use of Cybersecurity Risk Disclosures. Journal of Information Systemsaccepted for publication.
Legoria, J., Reichelt, K., and Soileau, J. S (2020). Voluntary disclosure of country-level information and FCPA violations. Journal of Accounting, Auditing, and Financeforthcoming.
Buslepp, W. L., Legoria, J., Cavalier-Rosa, R., and Shaw, D. Lynn (2019). Misclassification of audit-related fees as a measure of internal control quality. Advances in Accounting46, 1-10.
Legoria, J., Reichelt, K., and Soileau, J. (2018). Auditors and Disclosure Quality: The Case of Major Customer Disclosures. Auditing: A Journal of Practice & Theory37(4), 163-189.
Legoria , J., Rosa, G., and Soileau, J. S (2017). Audt Quality across Non-Audit Service Fee Benchmarks: Evidence from Material Weakness Opinions. Research in Accounting Regulation29(2), 1-12.
Legoria, J., Melenderz, K. D., and Reynolds, J. Kenneth (2013). Qualitative Audit Materiality and Earnings Management. Review of Accounting Studies18(Volume 2), 414-442.
Legoria, J., Boone, J., and Stammerjohan, W. W. (2008). The Economic Benefits of FASB's recommended Disclosures: Evidence from the pharmaceutical industry. Advances in Accounting24(2), 202-212.
Boone, J. P., Legoria, J., Seifert, D. L., and Stammerjohan, W. W. (2006). The associations among accounting program attributes, 150-hour status, and CPA exam pass rates.. Journal of Accounting Education24, 202-215.
Barua, A., Legoria, J., and Moffitt, J. Sue (2006). Accruals Management to Achieve earnings benchmarks: A comparison of pre-managed profit and loss firms. Journal of Business, Finance and Accounting33((5) & (6)), 653-670.
Legoria, J. and Sellers, K. (2005). The Analysis of SFAS No. 109's Usefulness in Predicting Future Cash Flows from a Conceptual Framework Perspective. Research in Accounting Regulation18, 143-161.
Legoria, J. (2005). The Voluntay Disclosure of Advertising Expenditures: The Case of the Pharmaceutical Industry and Health Care Reform. Advances In Accounting21, 115-149.
Legoria, J., Black, E., and Sellers, K. (2000). Capital Investment Effects of Dividend Imputation. Journal Of The American Taxation Association22(2), 40-59.
Legoria, J. (2000). Earnings Management, The Pharmaceutical Industry and Health Care Reform. Research in Accounting Regulation14, 101-131.
Legoria, J. and Pendley, J. (1999). Assessing Auditor Independence: Audit Fees and Enforcement Patterns. Research in Accounting Regulation13, 151-167.

Padmakumar Mathrumandiram Sivadasan

Kemsley, D., Sivadasan, P., and Subramaniam, V. (2018). THE COMPOSITE DIVIDEND TAX RATE. Accounting and Business Research48(7), 727-758.
Doogar, R., Rowe, S., and Sivadasan, P. (2015). ASLEEP AT THE WHEEL (AGAIN)? BANK AUDITS DURING THE LEAD-UP TO THE FINANCIAL CRISIS. Contemporary Accounting Research32(1), 358-391.
Doogar, R. and Sivadasan, P. (2015). AUDIT FEE RESIDUALS: COSTS OR RENTS?. Review of Accounting Studies20(4), 1247-1286.
Doogar, R., Sivadasan, P., and Solomon, I. (2010). THE REGULATION OF PUBLIC COMPANY AUDITING: EVIDENCE FROM THE TRANSITION TO AS5. Journal of Accounting Research48(4), 795-814.

Kenneth J. Reichelt

Massel, N., Park, J.P., and K. J. Reichelt. Do Revenues Matter More Than Earnings for Initial Public Offerings? Journal of Accounting, Auditing, and Finance, forthcoming.
Jiang, W., Legoria, J., Reichelt, K., and Walton, S. (2021). Firm Use of Cybersecurity Risk Disclosures. Journal of Information Systemsaccepted for publication.
Reichelt, K., Mazza, T., Azzali, S., and Wang, D. (2021). Does Mandatory IFRS Adoption Affect Audit Hours and the Effectiveness to Constrain Earnings Management? Evidence from Italy. Auditing: A Journal of Practice & Theoryaccepted for publication.
Johnson, E. Schwartzhoff, Reichelt, K., and Soileau, J. S (2021). The Impact of PCAOB Auditing Standard No. 5, PCAOB Inspection Regime, and the Great Recession on Audit Fees & Audit Quality. Journal of Accounting, Auditing, and Financeforthcoming.
Legoria, J., Reichelt, K., and Soileau, J. S (2020). Voluntary disclosure of country-level information and FCPA violations. Journal of Accounting, Auditing, and Financeforthcoming.
Chang, H., Chen, H., Chen, J., and Reichelt, K. (2019). Do Supply Chain Auditors Compromise? Evidence From the Association of Supplier Aggressive Revenue Management and Major Customer Dependence. Journal of Accounting, Auditing, and Finance34(4), 639-666.
Legoria, J., Reichelt, K., and Soileau, J. (2018). Auditors and Disclosure Quality: The Case of Major Customer Disclosures. Auditing: A Journal of Practice & Theory37(4), 163-189.
Sun, P., Crumbley, D., and Reichelt, K. (2018). CEO Compensation and Tax Loss Carrybacks. Journal of Forensic and Investigative Accounting10(1), 135-152.
Johnson, E. Schwartzhoff, Reichelt, K., and Soileau, J. S (2018). No News is Bad News: Do PCAOB Inspections Have an Effect on Annually Inspected Firms' Audit Fees and Audit Quality?. Journal of Accounting Literature41, 106-126.
Brooks, L. Zheng, Cheng, C. Agnes, Johnston, J., and Reichelt, K. (2017). Estimates of Optimal Audit Firm Tenure across Different Legal Regimes. Journal of Accounting, Auditing, and Finance32(1), 3-39.
Chang, H., Cheng, C. Agnes, and Reichelt, K. (2010). Market Reaction to Auditor Switching from Big 4 to Third-Tier Small Accounting Firms. Auditing: A Journal of Practice & Theory29(2), 83-114.
Reichelt, K. and Wang, D. (2010). National and Office-Specific Measures of Auditor Industry Expertise and Effects on Audit Quality. Journal of Accounting Research48(3), 647-686.
Francis, J. R, Reichelt, K., and Wang, D. (2005). The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market. The Accounting Review80(1), 113-136.

Jared S. Soileau

Chen, Y., Chu, X., Park, J., and Soileau, J. (2021). CEO Religious University Affiliation and Financial Reporting Quality, Accounting and Finance . https://doi.org/10.1111/acfi.12794
Johnston, J. and Soileau, J. (2020). Enterprise Risk Management and Accruals Estimation Error, Journal of Contemporary Accounting and Economics , 16:3. https://doi.org/10.1016/j.jcae.2020.100209
Johnson, E. Schwartzhoff, Reichelt, K., and Soileau, J. S (2021). The Impact of PCAOB Auditing Standard No. 5, PCAOB Inspection Regime, and the Great Recession on Audit Fees & Audit Quality. Journal of Accounting, Auditing, and Financeforthcoming.
Legoria, J., Reichelt, K., and Soileau, J. S (2020). Voluntary disclosure of country-level information and FCPA violations. Journal of Accounting, Auditing, and Financeforthcoming.
Legoria, J., Reichelt, K., and Soileau, J. (2018). Auditors and Disclosure Quality: The Case of Major Customer Disclosures. Auditing: A Journal of Practice & Theory37(4), 163-189.
Johnson, E. Schwartzhoff, Reichelt, K., and Soileau, J. S (2018). No News is Bad News: Do PCAOB Inspections Have an Effect on Annually Inspected Firms' Audit Fees and Audit Quality?. Journal of Accounting Literature41, 106-126.
Soileau, J., Webb, T. Z., and Usrey, S. C. (2017). The Influence of Jurisdictional Sitting Requirements on CPA Exam Pass Rates and Candidates. Issues in Accounting Education32(1), 1-15.
Callahan, C. M and Soileau, J. (2017). Does Enterprise Risk Management Enhance Operating Performance?. Advances in Accounting37, 122-139.
Legoria , J., Rosa, G., and Soileau, J. S (2017). Audt Quality across Non-Audit Service Fee Benchmarks: Evidence from Material Weakness Opinions. Research in Accounting Regulation29(2), 1-12.
Chen, Y., Eshleman, J. Daniel, and Soileau, J. (). Business Strategy and Auditor Reporting. Auditing: A Journal of Practice & Theory36(2), 63-86.
Chen, Y., Eshleman, J. Daniel, and Soileau, J. (2016). Board Gender Diversity and Internal Control Weaknesses. Advances in Accounting33(June/2016), 11-19.
Chen, Y. and Soileau, J. (2014). Does Pedigree Matter? Earnings Quality of U.S. Listed Domestic Firms via Reverse Mergers. Journal of Accounting and Public Policy33(6), 573-595.
Bailey, C. D. and Soileau, J. (2011). Q-Analytics: An Ethics Case on Unlicensed Software Usage. Journal of Accounting Education29, 50-59.

Stephanie Walton, CPA

Jiang, W., Legoria, J., Reichelt, K., and Walton, S. (2021). Firm Use of Cybersecurity Risk Disclosures. Journal of Information Systemsaccepted for publication.

Laura D. Wiley

Wiley, L. D., Rakow, J. S., and Rakow, K. (2011). Teaching Financial Literacy in a Co-Curricular Service-Learning Model. Journal Of Accounting Education28(2), 103-113.