Accounting - 2022

Carrillo, H. E., Pennington, R., & Zhang, Y. (2022). Is an Emoji Worth a Thousand Words? The Effect of Emoji Usage on Nonprofessional Investors' Perceptions. JOURNAL OF INFORMATION SYSTEMS, 36(2), 1–15. https://doi.org/10.2308/ISYS-2020-030

Showalter, D. S., & Krawczyk, K. (2022). Incorporating Data Analytics into a Graduate Accounting Program. JOURNAL OF EMERGING TECHNOLOGIES IN ACCOUNTING, 19(1), 225–235. https://doi.org/10.2308/JETA-2020-065

Brazel, J. F., Brown, V. L., & Sidgman, J. (2022). Can Your Audit Team Effectively Multitask? It Might Depend on How They Communicate. CURRENT ISSUES IN AUDITING, 16(2), P17–P23. https://doi.org/10.2308/CIIA-2021-032

Brazel, J. F., Ehimwenma, E., & Koreff, J. (2022). Do Different Data Analytics Impact Auditors' Decisions? CURRENT ISSUES IN AUDITING, 16(2), P24–P38. https://doi.org/10.2308/CIIA-2021-031

Bradford, M., Taylor, E. Z., & Seymore, M. (2022). A View from the CISO: Insights from the Data Classification Process. JOURNAL OF INFORMATION SYSTEMS, 36(1), 201–218. https://doi.org/10.2308/ISYS-2020-054

Goldman, N. C., Harris, M. K., & Omer, T. C. (2022). Does task-specific knowledge improve audit quality: Evidence from audits of income tax accounts*. ACCOUNTING ORGANIZATIONS AND SOCIETY, 99. https://doi.org/10.1016/j.aos.2021.101320

Williams, P. F. (2022, May 27). The Decline of Substance over Form in Accounting: A Problematic Dichotomy. ACCOUNTING ECONOMICS AND LAW-A CONVIVIUM. https://doi.org/10.1515/ael-2021-0119

Lewellen, C. M. (2022, April 27). Tax haven incorporation and financial reporting transparency. REVIEW OF ACCOUNTING STUDIES. https://doi.org/10.1007/s11142-022-09676-2

Williams, P. F. (2022, May 9). Unreliable Accounts: Governing behind a Veil. ACCOUNTING ECONOMICS AND LAW-A CONVIVIUM. https://doi.org/10.1515/ael-2021-0107

Traini, S., Goldman, N. C., & Lewellen, C. M. (2022, April 5). Aggressive Tax Planning and Labor Investments. JOURNAL OF ACCOUNTING AUDITING AND FINANCE. https://doi.org/10.1177/0148558X221089638

Aras, G., & Williams, P. F. (2022). Integrated Reporting and Integrated Thinking: Proposing a Reporting Model That Induces More Responsible Use of Corporate Power. SUSTAINABILITY, 14(6). https://doi.org/10.3390/su14063277

Drake, K. D., Goldman, N. C., & Murphy, F. (2022). Foreign Employment, Income Shifting, and Tax Uncertainty. ACCOUNTING REVIEW, 97(2), 183–212. https://doi.org/10.2308/TAR-2019-0047

Whited, R. L., Swanquist, Q. T., Shipman, J. E., & Moon, J. R., Jr. (2022). Out of Control: The (Over) Use of Controls in Accounting Research. The Accounting Review. https://doi.org/10.2308/TAR-2019-0637

Moon, J. R., Jr Jr, Shipman, J. E., Swanquist, Q. T., & Whited, R. L. (2022). On Controlling for Misstatement Risk. AUDITING-A JOURNAL OF PRACTICE & THEORY, 41(2), 191–210. https://doi.org/10.2308/AJPT-2021-004

Beardsley, E. L., Goldman, N. C., & Omer, T. C. (2022). Audit Office Industry Diversity and Audit Quality. JOURNAL OF ACCOUNTING AUDITING AND FINANCE, 37(4), 777–805. https://doi.org/10.1177/0148558X20942618