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Department of Accounting

Research & Scholarship

Publications by Current Faculty of the Department of Accounting

January 2015 – September 2020

 

Archambeault, Deborah

  • Webber, S. and D. Archambeault. 2018. Fraud Can Scuttle Nonprofits but the Bigger and Older Ones Fare Better. The Conversation September 26. Retrieved 2018-10-02 https://theconversation.com/fraud-can-scuttle-nonprofits-but-the-bigger-and-older-ones-fare-better-101018
  • Archambeault, D., and S. Webber. 2018. Fraud Survival in Nonprofit Organizations:  Empirical Evidence. Nonprofit Management and Leadership 29 (1): 29-46.
  • Archambeault, D., S. Webber, and J. Greenlee. 2015. Fraud and Corruption in Nonprofit Entities: A Summary of Press Reports 2008-2011. Nonprofit and Voluntary Sector Quarterly 44 (6): 1194-1224.
  • Archambeault, D., and S. Webber. 2015. Whistleblowing: Not So Simple for Accountants. The CPA Journal 85 (8): 62-68.
  • Archambeault, D., and S. Webber. 2015. Whistleblowing 101. The CPA Journal 85 (7): 60-64.

Calvin, Christopher

  • Calvin, C.G., and D.L. Street. 2020. An analysis of Dow 30 global core indicator disclosures and Environmental, social, and governance‐related ratings. Journal of International Financial Management and Accounting 31 (3): 323–349.
  • Calvin, C.G., and D.L. Street. 2020. A Survey of the Dow 30: Reporting on the UNCTAD-ISAR Global Core Indicators International Accounting and Reporting Issues: 2019 Review, forthcoming.

Farnsel, Curtis

  • Farnsel, C. and K. Hennes. 2019. Corporate Social Responsibility in the Oil and Gas Industry. Oil, Gas, and Energy Quarterly. 67 (3): 417-433.

Grilliot, Mary

  • Grilliot, M. I., H.P. Siriwardane, and S. Ramamoorti. 2020. Sort and Screen for Sustainable Sourcing. Strategic Finance 101(10): 32-39.

Holt, Matthew

  • Holt, M. and B. Lang. 2020 GADGET: An Accounting Data Generator. Journal of Emerging Technologies in Accounting, forthcoming.
  • Sutton, S. G., V. Arnold, and M. Holt. 2018. How Much Automation Is Too Much? Keeping the Human Relevant in Knowledge Work. Journal of Emerging Technologies in Accounting 15(2): 15-25.
  • Holt, M., B. Lang and S. G. Sutton. 2017. Potential Employees’ Ethical Perceptions of Active Monitoring: The Dark Side of Data Analytics. Journal of Information Systems 31(2): 107-124.
  • Sutton, S. G.. M. Holt, and V. Arnold. 2016. “The reports of my death are greatly exaggerated”—Artificial intelligence research in accounting. International Journal of Accounting Information Systems 22: 60-73.

Keune, Marsha

  • Johnson, L., M. Keune, and J. Winchel. 2019. U.S. Auditors’ Perceptions of the PCAOB Inspection Process: A Behavioral Examination. Contemporary Accounting Research 36 (3): 1540-1574.
  • Keune, M. and T. Keune. 2018. Do Companies Make Voluntary Accounting Changes in Response to a Material Weakness in Internal Control? Auditing: A Journal of Practice & Theory 37 (2): 107-137.
  • Keune, M., T. Keune, and L. Quick. 2017. Voluntary Changes in Accounting Principle: Literature Review, Descriptive Data, and Opportunities for Future Research. Journal of Accounting Literature 39: 52-81.
  • Keune, M., B. Mayhew, and J. Schmidt. 2016. Non-Big 4 Local Market Leadership and its Effect on Competition. The Accounting Review 91 (3): 907-931.
  • Keune, M. and K. Johnstone. 2015. Audit Committee Incentives and the Resolution of Detected Misstatements. Auditing: A Journal of Practice & Theory 34 (4): 109-137.

Keune, Timothy

  • Keune, M. and T. Keune. 2018. Do Companies Make Voluntary Accounting Changes in Response to a Material Weakness in Internal Control? Auditing: A Journal of Practice & Theory 37 (2): 107-137.
  • Castellano, J. F., T. M. Keune, and L. Zelazny. 2018. The challenge of developing a millennial-friendly work environment. Cost Management May/June: 29-37.
  • Keune, M., T. Keune, and L. Quick. 2017. Voluntary Changes in Accounting Principle: Literature Review, Descriptive Data, and Opportunities for Future Research. Journal of Accounting Literature 39: 52-81.
  • Carrillo, H., J.F. Castellano, and T. M. Keune. 2017. Employee engagement in public accounting firms: Getting millennial staff excited about the work environment. The CPA Journal 87(12): 36-41.
  • Keune, M. and T. Keune. 2015. IFAC Global Small and Medium-Sized Practice Survey: 2014 Results. New York, NY: International Federation of Accountants. Available at http://www.ifac.org/publications-resources/ifac-global-smp-survey-2014-results

Neuman, Erica

  • Messer, T. and E. Neuman. 2019. In Afzal Rahim (Ed.), Family Business (3rd ed., pp. 22). Congella Academic Publishing: Congella Academic Publishing.

Ramamoorti, Sridhar

  • Burns, J.E., A. Steele, E.E. Cohen, and S. Ramamoorti. 2020. Blockchain and Internal Control: The COSO Perspective. Released on August 4, 2020. Available at https://www.coso.org/Documents/Blockchain-and-Internal-Control-The-COSO-Perspective-Guidance.pdf
  • Balakrishnan, R., Matsumura, E. M., and Ramamoorti, S. 2019. Finding Common Ground: COSO's Control Frameworks and the Levers of Control. Journal of Management Accounting Research 31(1):63-83.
  • Ramamoorti, S. 2018. Discussant Response to Commentary by Nolder and Palmrose, “Economic Analysis of Proposed PCAOB Standards: Finding a Path Forward” Accounting Horizons 32 (2): 201-209.
  • Ramamoorti, S., D.L. Baskin Jr, and G.W. Krull Jr. 2017. The Gresham's law of measurement and audit quality indicators: Implications for policy making and standard-setting. Research in Accounting Regulation 29(1):79-89.
  • Hermanson, D. R., S.E. Justice, S. Ramamoorti, and R.A. Riley, Jr. 2017. Unique characteristics of predator frauds. Journal of Forensic Accounting Research 2(1):A31-A48.

Street, Donna

  • Calvin, C. G., and D.L. Street. 2020. An analysis of Dow 30 global core indicator disclosures and environmental, social, and governance‐related ratings. Journal of International Financial Management & Accounting 31(3): 323-349.
  • Glaum, M., T. Keller, and D.L. Street. 2018. Discretionary accounting choices: The case of IAS 19 pension accounting. Accounting and Business Research 48(2):139-170.
  • Venter, E. R., E. A. Gordon, and D. L. Street. 2018. The role of accounting and the accountancy profession in economic development: A research agenda. Journal of International Financial Management & Accounting 29(2):195-218.
  • Cereola, S. J., N. B. Nichols, and D. L. Street. 2018. The predictive ability of entity-wide geographic sales disclosures: IAS 14R versus IFRS 8. Research in Accounting Regulation 30(2): 121-130.
  • Cereola, S. J., N. B. Nichols, and D. L. Street. 2017. Geographic segment disclosures under IFRS 8: Changes in materiality and fineness by European, Australian and New Zealand blue chip companies. Research in Accounting Regulation 29(2):119-128.

Webber, Sarah

  • Ramamoorti, S., S. Webber, and M. Khalil. 2020. Fraudsters are Exploiting Blockchains and Digital Currencies. Fraud Magazine May/June: 50-56.
  • Archambeault, D. S., and S. Webber. 2018. Fraud survival in nonprofit organizations: Empirical evidence. Nonprofit Management and Leadership 29(1):29-46.
  • Cook, J. K., K. E. Easterday, and S. Webber. 2017. Hobby or Business? Insights into the § 183 Nine-Factor Test and Taxpayer Representation. The ATA Journal of Legal Tax Research 15(1):19-47.
  • Archambeault, D. S., S. Webber, and J. Greenlee. 2015. Fraud and corruption in US nonprofit entities: A summary of press reports 2008-2011. Nonprofit and Voluntary Sector Quarterly 44(6):1194-1224.
  • Webber, S. J., and K. Davis-Nozemack. 2015. Lost Opportunities: The Underuse of Tax Whistleblowers. Administrative Law Review 67(2).
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Department of Accounting

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