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COLLEGE OF BUSINESS
Location
211 Joseph Greene Hall
601-266-4659
Fax: 601-266-5814
Mailing Address
The University of Southern Mississippi
118 College Drive #5021
Hattiesburg, MS 39406-0001
INTELLECTUAL CONTRIBUTIONS
Refereed Articles Jordan, C. E., Clark, S. J. , & Pate, G. R. (in press, 2008). Earnings Manipulation to Achieve Cognitive Reference Points in Income. Academy of Accounting and Financial Studies Journal. Clark, S. J., Henderson, J. R. , & Pate, G. R. (2007). The FASB's New Rules for Exchanges of Non-monetary Assets: A Possible Avenue for Earnings Management. Journal of Business and Economic Perspectives, XXXIII (1), 26-32. Jordan, C. E., Clark, S. J. , & Pate, G. R. (2006). Has the Proliferation of Complex Accounting Standards Affected Earnings Quality? Journal of Business and Economic Perspectives, XXXII (2), 128-135. Jordan, C. E., Pate, G. R. , & Clark, S. J. (2006). Gender Imbalance in Accounting Academia: Past and Present. Journal of Education for Business, 81 (3), 165-169. Clark, S. J., Pate, G. R. , & Jordan, C. E. (2003). An Assessment of the Materiality of the Earnings Effect of the Initial Application of FAS 123: Expensing Stock Options. Journal of Accounting and Finance Research, 11 (6), 43-52. Jordan, C. E., Kennedy, A. G. , & Pate, G. R. (1997). Manditorily Redeemable Preferred Stock: Evidence for an Unresolved Accounting Dilemma. Journal of Business and Economic Perspectives, 23 (1), 67-73. Jordan, C. E., Clark, S. J. , & Pate, G. R. (1995). Materiality Guidelines for Modifying Audit Reports. Journal of Accountancy, 180 (1), 89-92. Jordan, C. E., Pate, G. R. , & Waldron, M. A. (1994). Are Bank Failures a Function of Regional Environments? Journal of Business and Economic Perspectives, 20 (2), 99-106. Jordan, C. E., Clark, S. J. , & Pate, G. R. (1993). Understanding the FASB's New Standard for Impaired Loans. Journal of Bank Cost & Management Accounting, 6 (3), 40-51. Jordan, C. E., Pate, G. R. , & Waldron, M. A. (1992). Evaluating the Financial Health of Louisiana Banks. Delta Business Review, 2 (1), 49-52. Jordan, C. E., Waldron, M. A. , & Pate, G. R. (1992). Bank Failures in New England: Opportunities and Challenges for CPAs. Connecticut CPA Quarterly, 56 (2), 14-16. Jordan, C. E., Pate, G. R. , & Clark, S. J. (1992). SFAS 94: Did It Produce Its Intended Effect? CPA Journal, 62 (4), 56 and 59. Jordan, C. E., Clark, S. J. , & Pate, G. R. (1992). Materiality Guidelines for Reporting on a Lack of Consistency. Ohio CPA Journal, 51 (2), 28-29. Pate, G. R. & Stanga, K. G. (1989). A Guide to the FASB's Concepts Statements. Journal of Accountancy, 168 (2), 28-31.
Full Paper Clark, S. J., Jordan, C. E. , & Pate, G. R. (2004). Recent FASB Standards: Are They Relevant to NonPublic Entities? MidSouth Association of Business Disciplines Annual Meeting. Clark, S. J., Jordan, C. E. , & Pate, G. R. (2001). SFAS No. 123's Earnings Effect: Was It as Significant as Expected? The Annual Conference of the Allied Academies. Jordan, C. E., Clark, S. J. , & Pate, G. R. (2001). Informing Students of the Disparity in the Education Requirements for the CPA Exam. The Annual Conference of the Allied Academies. Clark, S. J. & Pate, G. R. (1994). Does the Classification of Mandatorily Redeemable Preferred Stock as Debt or Equity Affect a Firm's Financial Statements: Evidence Using Financial Ratios. Southeast Regional Amercian Accounting Association . Gordon, G. & Pate, G. R. (1994). A Lab Experiment Testing the Utility of SEA-Type Disclosures of a Community College. 1994 Midwest AAA Regional Meeting. Pate, G. R. & Stanga, K. G. (1989). The FASB's Conceptual Framework for Business Enterprises: A Flowchart. Southeast Regional Meeting of the American Accounting Association.
National Clark, S.J., Henderson, J. R., & Pate, G. R. (2006, April). The FASB's New Rules for Exchanges of NonMonetary Assets: A Possible Avenue for Earnings Management? Presented at Allied Academies National Conference, New Orleans, Louisiana. Regional Clark, S.J. & Pate, G. R. (1994, April). Does the Classification of Mandatorily Redeemable Preferred Stock as Debt or Equity Affect a Firm's Financial Statements: Evidence Using Financial Ratios. Presented at Southeast Regional Amercian Accounting Association , Lexington, Kentucky. Pate, G.R. & Stanga, K. G. (1989, April). The FASB's Conceptual Framework for Business Enterprises: A Flowchart. Presented at Southeast Regional Meeting of the American Accounting Association, Knoxville, Tennessee.
A Test of the Theory of Management's Preferences for Accounting Standards: Evidence from FASB Statement No. 94 |