Works Published in 2022

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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), 1โ€“15.

By: H. Carrillo*, R. Pennington n & Y. Zhangโ€‰*

co-author countries: United States of America ๐Ÿ‡บ๐Ÿ‡ธ
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), 225โ€“235.

By: D. Showalter n & K. Krawczyk nโ€‰

co-author countries: United States of America ๐Ÿ‡บ๐Ÿ‡ธ
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), P17โ€“P23.

By: J. Brazel n, V. Brownโ€‰* & J. Sidgman*

co-author countries: United States of America ๐Ÿ‡บ๐Ÿ‡ธ
author keywords: audit team performance; chatroom; computer-mediated communication; discussion board; in-person; multitasking
Source: Web Of Science
Added: November 28, 2022

2022 journal article

Do Different Data Analytics Impact Auditors' Decisions?

CURRENT ISSUES IN AUDITING, 16(2), P24โ€“P38.

By: J. Brazel n, E. Ehimwenma* & J. Koreffโ€‰*

co-author countries: United States of America ๐Ÿ‡บ๐Ÿ‡ธ
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), 201โ€“218.

co-author countries: United States of America ๐Ÿ‡บ๐Ÿ‡ธ
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.

By: N. Goldman*, M. Harris & T. Omer

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.

By: P. Williams n

co-author countries: United States of America ๐Ÿ‡บ๐Ÿ‡ธ
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.

By: C. Lewellen n

co-author countries: United States of America ๐Ÿ‡บ๐Ÿ‡ธ
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.

By: P. Williams n

co-author countries: United States of America ๐Ÿ‡บ๐Ÿ‡ธ
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.

co-author countries: Norway ๐Ÿ‡ณ๐Ÿ‡ด United States of America ๐Ÿ‡บ๐Ÿ‡ธ
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).

co-author countries: Tรผrkiye ๐Ÿ‡น๐Ÿ‡ท United States of America ๐Ÿ‡บ๐Ÿ‡ธ
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), 183โ€“212.

By: K. Drake*, N. Goldman n & F. Murphy

co-author countries: United States of America ๐Ÿ‡บ๐Ÿ‡ธ
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.

co-author countries: United States of America ๐Ÿ‡บ๐Ÿ‡ธ
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), 191โ€“210.

co-author countries: United States of America ๐Ÿ‡บ๐Ÿ‡ธ
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), 777โ€“805.

co-author countries: United States of America ๐Ÿ‡บ๐Ÿ‡ธ
author keywords: audit quality; industry diversity; industry expertise; knowledge management; restatements
Source: Web Of Science
Added: August 24, 2020

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