Faculty Research

Ahadiat, Nas - "Necessay Attributes, Preperations, and Skills for the Selection and Promotion of Accounting Professionals," with Rose Martin. Journal of Accounting Finance, Vol. 16 (1) 2016, pp. 11-25.

Ahadiat, Nas - “A study of quality of internal control in the US federal financial management systems”, Journal of Law and Financial Management, Vol. 12, No. 2, November 2013.

Ahadiat, Nas - David Rice. “Quandary at National Health Company,” International Research Journal of Applied Finance, September 2013.

Ahadiat, Nas - Hassan Hefzi. “An investigation of earnings management practices: Examining generally accepted principles,” International Journal of Business and Social Science, Vol. 3, No. 14, 2012. 

Ahadiat, Nas - “Association between audit opinion and provision of nonaudit services: Evidence from British and Australian companies,” International Journal of Accounting and Information Management, June 2011.

Fan, Nancy - Jiuzhou Wang. “Audit fee premiums: Pre and post the Andersen scandal and SOX”, International Research Journal of Applied Finance, Vol.V, Issue 10, October 2014.

Fan, Nancy - “A study of foreign earnings management using an empirical distribution approach,” International Research Journal of Applied Finance, Vol. III, Issue 12, 2012.

Fan, Nancy - Jiuzhou Wang. “Auditor switching effect on audit pricing: New evidence post Andersen and SOX,” Pan-Pacific Journal of Business Research, Vol. 3, No. 1, Spring 2012.

Fan, Nancy - Jiuzhou Wang. “Examination of self-selection bias and Big-N audit fee premiums – Evidence from Norway,” The Journal of Accounting and Finance, Issue 51, July 2011.

Farag, Magdy - Fei Kang. “Auditing standard deficiencies identified in PCAOB inspection reports,” New Accountant - forthcoming.

Farag, Magdy - "The impact of accelerated filing requirements on meeting audit report deadlines", Accounting Research Journal, Vol. 30 (1), 2017.

Farag, Magdy - R. Elias “The relationship between accounting students’ personality, professional skepticism and anticipatory socialization.” Accounting Education 25 (1) 2016, pp. 1-15.

Farag, Magdy - R. Elias “The relationship between professional skepticism and whistleblowing: Evidence of a retaliation effect.” Franklin Business & Law Journal (3), 2015, pp. 1-28.

Farag, Magdy  - Fei Kang, Robert Hurt, and Cheryl Wyrick. “The association between PCAOB-identified audit deficiencies and small audit firms’ characteristics: Evidence from PCAOB inspection reports”, Managerial Auditing Journal, Volumn 29, Issue 8, 2014.

Farag, Magdy  - “Games, gadgets, and other goods’ discount coupon: An ethics case,” Journal of Business Cases and Applications 10, 2013.

Farag, Magdy - “The impact of accounting students’ professional skepticism on their ethical perception of earnings management,” Research on Professional Responsibility and Ethics in Accounting 16, 2012.

Farag, Magdy - “Public accounting firms' mix of service revenue and average productivity: Evidence using revenue per partner,” Managerial Auditing Journal 27 (8), 2012.

Farag, Magdy – R. Elias. “An investigation of accounting students’ general distrust of corporations,” International Journal of Business, Accounting, and Finance 6 (1), 2012.

Farag, Magdy - R. Elias. “Relative audit fees and client loyalty in the audit market,” Accounting Research Journal 24 (1), 2011.

Farag, Magdy - R. Elias. “The impact of accounting students’ type A personality and cheating opportunity on their ethical perception,” Journal of the Academy of Business Education 12, Fall 2011.

Fisk, Sharyn - Sharyn Fisk, Mary Im, and Robert L. Hurt. "California State Polytechnic University Pomona. Accounting and Tax Concerns at Chicago Youth Shakespeare", Journal of Business Cases and Applications, Volume 18, 2017.

Gomaa, M., and A. Gomaa. (2020). The Effect of Time Pressure, Task Complexity and Litigation Risk on Auditors’ Reliance on Decision Aids. Journal of Theoretical Accounting Research. Forthcoming

Gomaa, M., Gomaa, A. and A. Stampone, (2019). A Transaction on the Blockchain: An AIS Perspective, Intro Case to Explain Transactions on the ERP And the Role of the Internal and External Auditor. Journal of Emerging Technology in Accounting. 16(1): 47-64.

Gomaa, M., Kanagaretnam, K., Mestelman, S., and M. Shehata. (2018). Testing the Efficacy of Replacing the Incurred Credit Loss Model with the Expected Credit Loss Model. European Accounting Review. 28(2): 309-334.

Gomaa, M. and Ahadiat, N. (2018) Health Care Fraud and Abuse: An Investigation of the Nature, and Most Common Schemes. Journal of Forensic and Investigative Accounting. 10(3): 428-435.

Gomaa, M. I., Mestelman, S., Nainar, S. M. Khalid, Shehata, M. (2017). Endogenous versus Exogenous Fairness Indices in Repeated Ultimatum Games. Theoretical Economics Letters. 7(6, October):1568-1594.

Gomaa, M., Sledgianowski, D., and C. Tan. (2017). Toward Competency Integration in the Accounting Curriculum: Examples Using Big Data Analytics, Information Systems and Technology as Facilitators. Journal of Accounting Education, 38(March): 81-93.

Gomaa, M. I. (2016). Electronic and Paper Document Retention and Auditors’ Responsibilities. Review of Business Information Systems. 20(1): 5-12.

Gomaa, M. I., Mestelman, S., Nainar, S. K., M., Shehata, M. (2016). Fairness in an Ultimatum Game. Theoretical Economics Letters. 6(2):186-194.

Gomaa, M. I. (2015). The Effect of Different Organization Schemes on the Free Recall of Computer Control Objectives. Business and Management Review. 5(2).

Gomaa, M. I., Kanagaretnam, K., Mestelman, S., and M. Shehata. (2015). Exercising Empowerment in an Investment Environment. Journal of Behavioral and Experimental Finance. 7, 33-41.

Gomaa, M. I. (2014). Email Advertising: A Stochastic Epidemic Model and an Approach to Measure Effectiveness. Business and Management Review. 3(12).

Gomaa, M. (2012). An Empirical Investigation of the Relationship between Executive Risk Sharing and Stock Performance in New and Old Economy Firms. Accounting and Finance Research. 1(1): 106-115.

Gomaa, M. I., A. Markelevich, and L. Shaw. (2012). Introducing XBRL through a Financial Statement Analysis Project. Journal of Accounting Education. 29(2-3): 153-173.

Gomaa, M. I., J. E. Hunton, E. H. J. Vaassen, and M. A. Carrie. (2011). Decision Aid Reliance: Modeling the Effects of Decision Aid Reliability and Pressures to Perform on Reliance Behavior. International Journal of Accounting Information Systems. 12(3): 206-224.

Gomaa, M. and Gold, A., J. E. Hunton (2009). The Impact of Client and Auditor Gender on Auditors' Judgments. Accounting Horizons, 23(1), 1-18.

Gomaa, M. I., J. E. Hunton, and J. M. Rose. (2008). The Effects of Control Risk and Litigation Risk on Decision Aid Reliance. International Journal of Applied Decision Sciences, 1(1), 80-106.

Gomaa, M.and Lynch, A. (2003). Understanding the Potential Impact of Information Technology on the Susceptibility of Organizations to Fraudulent Employee Behavior. International Journal of Accounting Information Systems. 4(4):295-308.

Hefzi, Hassan - Nas Ahadiat. “An investigation of earnings management practices: Examining generally accepted principles,” International Journal of Business and Social Science, Vol. 3, No. 14, 2012.

Hefzi, Hassan – Anwar Salimi and Juan Ramirez. “Impact of tax incentives on the location of manufacturing facilities,” Journal of Business and Accounting, Fall 2012.

Hefzi, Hassan - Rose Martin, and John Hinds. “Inside the Black Box: Investigation of student test taking decision processes,” Business Education Forum.

Hurt, Robert - Sharyn Fisk, Mary Im, and Robert L. Hurt. "California State Polytechnic University Pomona. Accounting and Tax Concerns at Chicago Youth Shakespeare", Journal of Business Cases and Applications, Volume 18, 2017.

Hurt, Robert - Cheryl Wyrick. “CLS Corporation: An accounting information systems case on fundamental concepts and business processes”, International Research Journal of Applied Finance, April 2014.

Hurt, Robert  - Fei Kang, Magdy Farag, and Cheryl Wyrick. “The association between PCAOB-identified audit deficiencies and small audit firms’ characteristics: Evidence from PCAOB inspection reports”, Managerial Auditing Journal, Volumn 29, Issue 8, 2014.

Hurt, Robert - E. McLaughlin. “An analysis of students’ perceptions of online education effectiveness: Recommendations for faculty,” Academy of Business Research Journal, 2013.

Hurt, Robert - “Offering an online fraud examination course without a textbook,” Fraud Magazine, January/February 2013.

Hurt, Robert - Accounting Information Systems: Basic Concepts and Current Issues (3rd edition). Irwin / McGraw-Hill, 2013.

Hurt, Robert - E. J. McLaughlin. “An applied introduction to qualitative research methods in academic advising,” NACADA JournalSpring 2012.

Hurt, Robert - “Big training corporation: An instructional case for courses in forensic accounting, auditing, fraud examination and cost accounting,” International Research Journal of Applied Finance, February 2012.

Hurt, Robert - E. J. McLaughlin. “Advising research comes of age: Investigative opportunities and applied methodologies,” National Teacher Education JournalSpring 2012.

Hurt, Robert - E. J. McLaughlin. “Medical billing fraud at Tenet Healthcare Corporation,” Journal of Forensic and Investigative AccountingJanuary-June, 2011.

Hurt, Robert - “Application of management concepts to ERP implementation,” Journal of Business Administration Online. (www.atu.edu/business/jbao/). Spring 2011.

Im, Mary - Sharyn Fisk, S. Mary Im, and Robert L. Hurt (2017) Accounting and Tax Concerns at Chicago Youth Shakespeare. Journal of Business Cases and Applications: Volume 18, pp. 1-27.

Im, Mary - Jennifer J. Gaver, Erica E. Harris, and S. Mary Im (2016) Determinants and Consequences of Nonprofit Debt Ratings. Accounting Horizons: September 2016, Vol. 30, No. 3, pp. 363-378

Im, Mary - Jennifer J. Gaver and S. Mary Im (2014) Funding Sources and Excess CEO Compensation in Not-for-Profit Organizations. Accounting Horizons: March 2014, Vol. 28, No. 1, pp. 1-16.

Kang, Fei - Magdy Farag. “Auditing standard deficiencies identified in PCAOB inspection reports,” New Accountant - forthcoming.

F. Kang. and Huang, X., 2019. Are family firms more optimistic than non-family firms? Accounting Research Journal 32(3): 399-416.

F. Kang. and Hao, P., 2019. Corporate environmental responsibilities and executive compensation: A Risk management perspective. Business and Society Review 124(1): 145-179.

F. Kang and Huang, X.,. 2018. Company reputation and auditor choice: Evidence from Fortune 1000 companies. Accounting Research Journal 31(2): 232-248

Kang, Fei - "Do family firms purchase more nonaudit services than non-family firms?" International Journal of Auditing, Vol. 21(2), 2017.

Kang, Fei - Magdy Farag, Robert Hurt, and Cheryl Wyrick. “The association between PCAOB-identified audit deficiencies and small audit firms’ characteristics: Evidence from PCAOB inspection reports”, Managerial Auditing Journal, Volumn 29, Issue 8, 2014.

Kang, Fei - J. Ho. “Auditor choice and audit fees in family firms: Evidence from the S&P 1500,” AUDITING: A Journal of Practice & Theory, November 2013.

Kang, Fei “Founding family ownership and the selection of industry specialist auditors”,  Accounting Horizons, Volume 28, Issue 2, June 2014.

Koo, Meihua - "The effect of diversification on auditor selection in business groups: A case from Taiwan", with Wen-Ching Chang and Huey-Yeh Lin. International Review of Economics & Finance, Vol. 49, May 2017, pp. 422-436. 

Koo, Meihua - Lin, H.Y., Farhani, N.H. and Koo, M. (2016) The Impact of Macroeconomic Factors on Credit Risk in Conventional Banks and Islamic Banks: Evidence from Indonesia. International Journal of Financial Research (IJFR), Volume 7, No. 4.

Koo, Meihua - Taylor, C. and Koo, M. (2015) Voluntary Disclosures and Analysts’ Forecast Dispersion. International Journal of Business, Accounting, and Finance (IJBAF), Volume 9, Number 1, pp 161-173.

Koo, Meihua - D. He, and L. Guan. “The rounding of revenues and earnings by publicly-listed companies in the United States 1950-2010: An empirical analysis,” International Journal of Management, Vol. 30, No. 3, 2013.

Koo, Meihua - S.H. Wu, S. Lin, and S.H. Li. “Impact of market segmentation on value relevance of accounting information: Evidence from China,” Asia Pacific Journal of Accounting and Economics Accounting Symposium Special Issue, Vol. 19, No. 1, 2012.

Lee, Joonho - “A New Perspective on Post-Earnings-Announcement-Drift: Using a Relative Drift Measure” (with Michael Clement, and Kevin Ow Yong) Journal of Business Finance and Accounting, 2019, Vol 46, pp. 1123-43.

Lee, Joonho - “Analysts’ Reactions to Firms’ Real Activities Management” (with Sung Gon Chung) Review of Accounting and Finance, 2019, Vol. 18 No. 4, pp. 589-612.

Lee, Joonho - “The Liability of Foreigness in Capital Markets: Evidence from the U.S. Stock Market,” (with Bok Baik, Jun-Koo Kang, and Jin-Mo Kim), Journal of International Business Studies 44 (2013), 391–411

Lee, Joonho - “Does PEAD Increase with Event-Specific Information Uncertainty?” (with Michael Clement, and Robert Freeman) Korean Accounting Review, 2015 (40),151-188

Martin, Rose - "Necessary Attributes, Preparations, and Skills for the Selection and Promotion of Accounting Professionals", with Nas Ahadiat. Journal of Accounting Finance, Vol. 16 (1) 2016, pp. 11-25.

Martin, Rose - Anwar Salimi. “The effect of earnings management on bankruptcy prediction models,” Journal of Applied Financial Research, Vol. 1, 2012.

Martin, Rose - Hassan Hefzi and John Hinds. “Inside the Black Box: Investigation of student test taking decision processes,” Business Education Forum, Editor Carol Yacht.

Pak, Hong - Byung Lee and Heung-Joo Cha. “Financial effects of the right-to-use model for lessees,” Pan-Pacific Journal of Business Research, Spring 2012.

Pak, Hong - “Accounting for changes in accounting estimates (ASC 250): Spread-out vs. catch-up methods,” KACPA Journal, November 2012.

Pak, Hong - Byung Lee and John Jin. “Proposed accounting rules for lessors,” KACPA Journal, November 2011.

Rice, David – Nas Ahadiat. “Quandary at National Health Company,” International Research Journal of Applied Finance, September 2013.

Rice, David - Dennis Brager and Russell Ozawa. “Third-party federal tax liens and levies and how to fight them,” Journal of Tax Practice & Procedure, December 2012-January 2013.

Rice, David – “Elder law and the tax practitioner how to navigate the murky waters,” Tax Development Journal, Spring 2011 (Vol. II).

Salimi, Anwar - Juan Ramirez and Hassan Hefzi. “Impact of tax incentives on the location of manufacturing facilities,” Journal of Business and Accounting, Fall 2012.

Salimi, Anwar - Rose Martin. “The effect of earnings management on bankruptcy prediction models,” Journal of Applied Financial Research, Vol. 1, 2012.

Salimi, Anwar - “Bankruptcy prediction models and SEC accounting and auditing enforcement releases,” International Journal of Global Business and Economics, Fall 2011.

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