Accounting

Auditor Use of Benchmarks to Identify Fraud Risks: The Case for Industry Data

Brazel, J. F., Jones, K. L., & Lian, Q. (2025, October 8). CURRENT ISSUES IN AUDITING.

Building Internal Audit Pipeline to Mitigate Emerging Risks

Journal of Government Financial Management, 31–37.

Sustainable Travel: Measuring Emissions and Preparing for Change

Bank of America 2025 Global Payments and Car Conference. Presented at the Bank of America 2025 Global Payments and Car Conference, Orlando, FL.

Inheriting Versus Developing Data Analytic Tests and Auditors' Professional Skepticism

Li, X., Brazel, J. F., Gold, A., & Leiby, J. (2025, September 9). JOURNAL OF ACCOUNTING RESEARCH.

Business Process Diagramming and Process Analysis: The Anderson Inc. Logistics Case

Bradford, M., Bucy, R. A., & Lee, L. S. (2025, April 2). ISSUES IN ACCOUNTING EDUCATION.

PRACTITIONER SUMMARY Who Rewards Appropriate Levels of Professional Skepticism?

Brazel, J. F., Leiby, J., & Schaefer, T. J. (2025, February 21). CURRENT ISSUES IN AUDITING.

Robotic Process Automation Governance in Accounting Information Systems Research: A Multivocal Literature Review and Future Research Agenda

Kokina, J., & Bradford, M. (2025, May 21). JOURNAL OF INFORMATION SYSTEMS.

Momentum Builds for Tax-Free Tips with Nathan Goldman

Lewellen, C. (2025, March 11). https://poole.ncsu.edu/thought-leadership/article/momentum-builds-for-tax-free-tips/

Should North Carolina Exempt NIL Income From Income Tax?

Lewellen, C., & Goldman, N. (2025, April 8). https://poole.ncsu.edu/thought-leadership/article/should-north-carolina-exempt-nil-income-from-income-tax/

Endogeneity and the economic consequences of tax avoidance

CONTEMPORARY ACCOUNTING RESEARCH, 42(1), 702–730.

Arch Manning's $6.5 Million NIL Valuation Includes A Big Tax Advantage

Goldman, N. (2025, March 24). Forbes. https://www.forbes.com/sites/nathangoldman/2025/03/24/arch-mannings-65-million-nil-valuation-includes-a-big-tax-advantage/

Addressing grand challenges: the problem of accountability for the corporate form

Taylor, E. Z., & Williams, P. F. (2025, February 26). ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL, Vol. 2.

Institutional Ties and Publications in Top Accounting Journals

Whited, R. L. (2025, February 26). MANAGEMENT SCIENCE, Vol. 2.

Climate change risks and business resilience strategies

Building Internal Audit Pipeline to Mitigate Emerging Risks

Japanese Accounting Association International Research Seminar. Presented at the Japanese Accounting Association International Research Seminar.

Using the Review Process to Professionally Develop Auditors

Andiola, L. M., Brazel, J. F., Downey, D. H., & Schaefer, T. J. (2024, November 1). CURRENT ISSUES IN AUDITING.

Management's Communication Style When Disclosing Material Weaknesses in Internal Control

ACCOUNTING HORIZONS, 39(2), 59–75.

An Unexpected Tax Burden: How North Carolina Will Tax Your Gambling Income Even if You Have Net Losses

Lewellen, C., & Goldman, N. (2024, April 24). https://poole.ncsu.edu/thought-leadership/article/an-unexpected-tax-burden-how-north-carolina-will-tax-your-gambling-income-even-if-you-have-net-losses/

Inside Shohei Ohtani’s Unusual Contract

Lewellen, C., & Goldman, N. (2024, September 23). https://poole.ncsu.edu/thought-leadership/article/inside-shoehei-ohtanis-unusual-contract/

Tax Law Changes Are On The Ballot

Lewellen, C., & Goldman, N. (2024, October 23). https://poole.ncsu.edu/thought-leadership/article/tax-law-changes-are-on-the-ballot/

The ABCs of LLCs (and C and S Corps, Too)

Lewellen, C., & Goldman, N. (2024, May 31). https://poole.ncsu.edu/thought-leadership/article/the-abcs-of-llcs-and-c-and-s-corps-too/

The Pros and Cons of Wealth Taxes

Lewellen, C., & Goldman, N. (2024, October 23). https://poole.ncsu.edu/thought-leadership/article/the-pros-and-cons-of-wealth-taxes/

The Tax Bill for NIL

Lewellen, C., & Goldman, N. (2024, September 5). https://poole.ncsu.edu/thought-leadership/article/the-tax-bill-for-nil/

The Tax Implications of Olympic Prizes

Lewellen, C., & Goldman, N. (2024, July 29). https://poole.ncsu.edu/thought-leadership/article/the-tax-implications-of-olympic-prizes/

What If Tips Didn’t Get Taxed?

Lewellen, C., & Goldman, N. (2024, August 26). https://poole.ncsu.edu/thought-leadership/article/what-if-tips-didnt-get-taxed/