Accounting
Poole College of Management
Works Published in 2022
Displaying all 15 works
Sorted by most recent date added to the index first, which may not be the same as publication date order.
2022 journal article
Is an Emoji Worth a Thousand Words? The Effect of Emoji Usage on Nonprofessional Investors' Perceptions
JOURNAL OF INFORMATION SYSTEMS, 36(2), 1–15.
author keywords: emoji; social media; disclosures; emotion work; nonprofessional investors; judgments and decision making.
Source: Web Of Science
Added: January 3, 2023
2022 journal article
Incorporating Data Analytics into a Graduate Accounting Program
JOURNAL OF EMERGING TECHNOLOGIES IN ACCOUNTING, 19(1), 225–235.
author keywords: data analytics; curriculum; emerging technologies
Sources: Web Of Science, ORCID
Added: December 5, 2022
2022 journal article
Can Your Audit Team Effectively Multitask? It Might Depend on How They Communicate
CURRENT ISSUES IN AUDITING, 16(2), P17–P23.
author keywords: audit team performance; chatroom; computer-mediated communication; discussion board; in-person; multitasking
meridian.allenpress.com (publisher PDF)
Source: Web Of Science
Added: November 28, 2022
2022 journal article
Do Different Data Analytics Impact Auditors' Decisions?
CURRENT ISSUES IN AUDITING, 16(2), P24–P38.
author keywords: anomaly models; auditor decisions; data analytics; non-financial data; predictive analytics
Source: Web Of Science
Added: November 28, 2022
2022 journal article
A View from the CISO: Insights from the Data Classification Process
JOURNAL OF INFORMATION SYSTEMS, 36(1), 201–218.
author keywords: data classification; data security; data governance; data loss prevention (DLP) technology
Sources: Web Of Science, ORCID
Added: July 5, 2022
2022 journal article
Does task-specific knowledge improve audit quality: Evidence from audits of income tax accounts*
ACCOUNTING ORGANIZATIONS AND SOCIETY, 99.
author keywords: Income tax audit quality; Tax restatements; Task expertise; Income tax complexity; Task-specific expertise
Source: Web Of Science
Added: June 6, 2022
2022 article
The Decline of Substance over Form in Accounting: A Problematic Dichotomy
Williams, P. F. (2022, May 27). ACCOUNTING ECONOMICS AND LAW-A CONVIVIUM.
author keywords: economic substance; auditor judgment; FASB; concepts
Source: Web Of Science
Added: June 6, 2022
2022 article
Tax haven incorporation and financial reporting transparency
Lewellen, C. M. (2022, April 27). REVIEW OF ACCOUNTING STUDIES.
author keywords: Tax havens; Corporate governance; Transparency; Tax avoidance
Source: Web Of Science
Added: May 31, 2022
2022 article
Unreliable Accounts: Governing behind a Veil
Williams, P. F. (2022, May 9). ACCOUNTING ECONOMICS AND LAW-A CONVIVIUM.
author keywords: FASB; conceptual veiling; accountability; decision usefulness
Source: Web Of Science
Added: May 16, 2022
2022 article
Aggressive Tax Planning and Labor Investments
Traini, S., Goldman, N. C., & Lewellen, C. M. (2022, April 5). JOURNAL OF ACCOUNTING AUDITING AND FINANCE.
author keywords: tax planning; tax uncertainty; labor investment
Source: Web Of Science
Added: April 18, 2022
2022 journal article
Integrated Reporting and Integrated Thinking: Proposing a Reporting Model That Induces More Responsible Use of Corporate Power
SUSTAINABILITY, 14(6).
author keywords: integrated reporting; sustainability; content analysis; long-term value creation; six capitals; agency theory; voluntary disclosure theory
Source: Web Of Science
Added: April 8, 2022
2022 journal article
Foreign Employment, Income Shifting, and Tax Uncertainty
ACCOUNTING REVIEW, 97(2), 183–212.
author keywords: foreign employment; income shifting; tax uncertainty
Source: Web Of Science
Added: April 4, 2022
2022 journal article
Out of Control: The (Over) Use of Controls in Accounting Research
The Accounting Review.
author keywords: accounting research methods; controls; measurement error; fixed effects
Source: ORCID
Added: December 22, 2021
2022 journal article
On Controlling for Misstatement Risk
AUDITING-A JOURNAL OF PRACTICE & THEORY, 41(2), 191–210.
author keywords: misstatement risk; restatements; audit quality
Sources: ORCID, Web Of Science
Added: December 22, 2021
2022 journal article
Audit Office Industry Diversity and Audit Quality
JOURNAL OF ACCOUNTING AUDITING AND FINANCE, 37(4), 777–805.
author keywords: audit quality; industry diversity; industry expertise; knowledge management; restatements
Source: Web Of Science
Added: August 24, 2020
