Journal Articles

The School of Accountancy (SoA) Mission Statement includes the following: “School of Accountancy faculty are actively engaged in academic, professional and pedagogical research to advance the accounting discipline, the accounting profession, and accounting education. Through research and professional development, accounting faculty continuously hone their professional skills while ensuring curricular material is both current and relevant. Faculty also fulfill institutional and professional service responsibilities, establishing and maintaining close ties with accounting firms located within the Gulf South region, thereby enabling the School of Accountancy to better serve this important constituency.” Although accounting research can take several forms, it is often measured by (1) the number and quality of published articles, and, (2) presentations of ongoing research before an audience of one’s peers. The publications listed below are for the 2010-2013 (March) period; if articles are co-authored by colleagues within the SoA, a separate entry is made for each co-author.

 

Research – Journal Articles [2010-2013 (March)]

Associate Professor Nell Adkins

Adkins, N., Henderson, B. C., & Key, K. (2012). Graphical Organizers in Tax Education. Journal of Accounting Education, 30, 2-21.

Adkins, N. (2011). Economic Substance: The Codification. The Cooperative Accountant Journal, LXIV (2), 2 - 5.

Adkins, N. & Turpen, R. A. (2010). Sixth Circuit Finds False Imprisonment Settlement Payments Taxable. Journal of Accountancy, 209 (6), 79 - 80.

Adkins, N. & Turpen, R. A. (2010). Spouse Had Reason to Know of Disallowed Deductions. Journal of Accountancy, 209 (6), 82-84.

Professor Michael Dugan

Parker, P. D., Swanson, N. J., & Dugan, M. T. (in press, 2013). An Extended Empirical Examination of the Effectiveness of Sarbanes-Oxley in Reducing Pension Expense Manipulation. Journal of Accounting and Finance.

Dawkins, M. C., Dugan, M. T., & Wieland, M. M. (2013). The Differential Value Relevance of S&P's Core Earnings vs. GAAP Earnings: The Role of Stock Option Expense. Journal of Business Finance & Accounting (JBFA), 40 (1/2), 55-81.

Clark, S. J., Jordan, C. E., & Dugan, M. T. (2013). Using Forensic Analytics to Evaluate the Reliability of Fair Value Reporting. Journal of Forensic and Investigative Accounting, 5 (1), 151-181.

Hughes II, K. E., Johnston, J. A., Omonuk, J. B., & Dugan, M. T. (2012). Rate Regulation of U.S. Electric Utilities: Does It Deter Earnings Management. Advances in Accounting, 28 (1), 49-63.

Parker, P. D., Swanson, N. J., & Dugan, M. T. (2011). An Empirical Examination of the Impact of the Sarbanes Oxley Act in the Reduction of Pension Expense Manipulation. Advances in Accounting, 27 (2), 233-241.

Professor K.E. “Skip” Hughes II

Hughes II, K. E. & Pate, G. R. (2013). Moving Beyond Student Ratings: A Balanced Scorecard Approach for Evaluating Teaching Performance. Issues in Accounting Education, 28 (1), 49-75.

Hughes II, K. E., Johnston, J. A., Omonuk, J. B., & Dugan, M. T. (2012). Rate Regulation of U.S. Electric Utilities: Does It Deter Earnings Management? Advances in Accounting, 28, 49-63.

Hughes II, K. E. & Matheny, R. E. (2012). Game Changer _ Shale Gas, the EPA, and the Electric Power Industry. Oil, Gas & Energy Quarterly, 60 (4), 701-710.

Hughes II, K. E. & Matheny, R. E. (2012). The Impact of Sarbanes-Oxley Requirements on Audit Fees Paid by Electric Utilities. Oil, Gas & Energy Quarterly, 61 (1), 1-16.

Hughes II, K. E. & Matheney, R. E. (2011). IFRS Implementation and Regulatory Accounting: Should There Be Accomodation? Oil, Gas & Energy Quarterly, 60 (1), 57-69.

Hughes II, K. E. & Matheney, R. E. (2011). The Once and FutureGen. Oil, Gas & Energy Quarterly, 59 (4), 673-683.

Henderson, C. & Hughes II, K. E. (2010). Valuation Implications of Regulatory Climate For Utilities Facing Future Environmental Costs. Advances in Accounting, 26 (1), 13-24.

Hughes II, K. E. & Matheny, R. E. (2010). The Combined Efficiency and Renewable Electricity Standard Provisions of HR-2454: The American Clean Energy And Security Act of 2009. Oil, Gas & Energy Quarterly, 58 (4), 599-607.

Hughes II, K. E. & Matheny, R. E. (2010). Can Regional Markets for Carbon Dioxide (CO2) Emissions Reductions Work? A Look at the RGGI. Oil, Gas & Energy Quarterly, 58 (3), 425-438.

Hughes, K. E.I. & Matheny, R. E. (2010). Construction Work in Process (CWIP) Financing for Electric Utilities: Sound Public Policy or Ratepayer 'Bailout'. Oil, Gas & Energy Quarterly.

Associate Professor Steve Jackson

Jackson, S. (2012). An Empirical Analysis of the Theory of Reasoned Action on Understanding the Impact on Auditing Ethical Decisions. International Journal of the Academic Business World, 6 (2), 43-50.

Jackson, S. R. & Posey, R. B. (2011). An Examination of the Impact of the Theory of Non-Rational Escalation of Commitment Bias on Explaining the Inclusion of Sunk Costs in Decision Models. Journal of Business and Economic Perspectives, XXXVIII (1), 37-49.

Jackson, S. (2010). Using Fiction in the Auditing Classroom: Can 'The Auditor' Impact Student Perceptions of the Auditing Process? Journal of Business and Economic Perspectives, XXXVI (2).

Professor Charles Jordan

Jordan, C. E., Clark, S. J., & Pate, G. R. (2013). The Debate over Fair Value Reporting: Fact or Fiction? Using Benford's Law to Find Answers. CPA Journal, 83 (2), 46-51.

Clark, S. J., Jordan, C. E., & Dugan, M. (2013). Using Forensic Analytics to Evaluate the Reliability of Fair Value Reporting. Journal of Forensic and Investigative Accounting, 5 (1), 151-181.

Jordan, C. E. & Clark, S. J. (in press, 2012). Manipulating Sales Revenue to User Reference Points in Pre- and Post-Sarbanes-Oxley Eras. Journal of Forensic and Investigative Accounting.

Jordan, C. E. & Clark, S. J. (2011). Detecting Cosmetic Earnings Management Using Benford's Law. CPA Journal, 81 (2), 32-37.

Jordan, C. E., Pate, G. R., & Clark, S. J. (2011). Does Cosmetic Earnings Management Exist in the U.S.: Testing for the Effects of Operating Performance and Auditor Size. Journal of Business and Economic Perspectives, 38 (1), 50-60.

Clark, S. J., Jordan, C. E., & Sanders, J. (2011). The FASB's Proposed Changes in Reporting Discontinued Operations and Their Effects on the Oil, Gas & Energy Industry. Oil, Gas & Energy Quarterly, 60 (2), 305-311.

Waldron, M. A. & Jordan, C. E. (2010). The Comparative Predictive Abilities of Accrual Earnings and Cash Flows in Periods of Economic Turbulence: The Case of the IT Bubble. Journal of Applied Business Research, 26 (1), 85-98.

Jordan, C. E., Clark, S. J. , & Hames, C. C. (2010). The Impact of Audit Quality on Earnings Management to Achieve User Reference Points in EPS. Journal of Applied Business Research, 26 (1), 19-30.

Jordan, C. E., Clark, S. J. , & Posey, R. B. (2010). Cosmetic Earnings Management in the Oil, Gas and Energy Industry Before and After Sarbanes-Oxley. Oil, Gas & Energy Quarterly, 58 (4), 615-623.

Assistant Professor Diane Parker

Parker, P. D., Swanson, N. J., & Dugan, M. T. (in press, 2013). An Extended Empirical Examination of the Effectiveness of Sarbanes-Oxley in Reducing Pension Expense Manipulation. Journal of Accounting and Finance.

Parker, P. D. & Swanson, N. J. (2012). Accounting Implications for Managed Earnings via Pension Expense. Academy of Business Journal, 11 (5), 14.

Parker, P. D., Swanson, N., & Dugan, M. (2011). An Empirical Examination of the Effectiveness of the Sarbanes Oxley Act in the Reduction of Pension Expense Manipulation. Advances in Accounting, 27 (2), 233-241.

Parker, P. D. (2011). Analysts' Earnings Forecasts: Implications for Managed Earnings Via Pension Expense. Academy of Accounting and Financial Studies Journal, 15 (4), 99-114.

Parker, P. D. (2011). Managed Earnings: A Closer Look at Pension Expense. Academy of Accounting and Financial Studies Journal, 15 (3), 119-132.

Parker, P. D. (2010). Analysts' Earnings Forecasts: Implications for Managed Earnings Via Pension Expense. Academy of Accounting and Financial Studies Journal, forthcoming.

Parker, P. D. (2010). Managed Earnings: A Closer Look at Pension Expense. Academy of Accounting and Financial Studies Journal, forthcoming.

Associate Professor Gwen Pate

Hughes, II, K. E. & Pate, G. R. (2013). Moving Beyond Student Ratings: A Balanced Scorecard Approach for Evaluating Teaching Performance. Issues in Accounting Education, 28 (1).

Jordan, C. E., Clark, S. J., & Pate, G. R. (2013). The Debate over Fair Value Reporting: Fact or Fiction? Using Benford's Law to Find Answers. CPA Journal, LXXXIII (2), 46-51.

Jordan, C. E., Pate, G. R., & Clark, S. J. (2011). Does Cosmetic Earnings Management Exist in the U.S.:Testing for the Effects of Operating Performance and Auditor Size. Journal of Business and Economic Perspectives, XXXVII (1), 50-60.

Professor Rod Posey

Jackson, S. R. & Posey, R. B. (2011). An Examination of the Impact of the Theory of Non-Rational Escalation of Commitment Bias on Explaining the Inclusion of Sunk Costs in Decision Models. Journal of Business and Economic Perspectives, XXXVIII (1), 37-49.

Posey, R. B. & Posey, O. G. (2011). What Business Students Don't Know Could Hurt You. Decision Line, 42 (2), 8-12.

Jordan, C., Clark, S., & Posey, R. (2010). Cosmetic earnings management in the oil, gas and energy industry before and after Sarbanes-Oxley. Oil, Gas & Energy Quarterly, 58 (4), 615-623.

Associate Professor Bob Smith

Watts, M. M. & Smith, W. R. (2012). Depreciation of Corporate Jets: Much Ado About Little? Tax Notes, 135 (11), 1396-1398.