Submissions from 2025
Aggregate earnings and global equity returns, Yigit Atilgan, K. Ozgur Demirtas, A. Doruk Gunaydin, Aynur Dilan Tosun, and Duygu Zirek (2025)
Exploration of designing an automatic classifier for questions containing code snippets—A case study of Oracle SQL certification exam questions, Hung-Yi Chen, Po-Chou Shih, and Yunsen Wang (2025)
When Positive Sentiment is not so Positive: Textual Analytics and Bank Failures, Aparna Gupta, Cheng Lu, Majeed Simaan, and Mohammed J. Zaki (2025)
Proof of reserves: a double-helix framework, Maksym Lazirko, Deniz Appelbaum, and Miklos Vasarhelyi (2025)
Submissions from 2024
Trade Agreements and Financial Market Integration in Latin America and the US, Obed Fernando Izaguirre, Seungho Shin, and Duygu Zirek (2024)
Improved estimation of the correlation matrix using reinforcement learning and text-based networks, Cheng Lu, Papa Momar Ndiaye, and Majeed Simaan (2024)
Effects of physical activity intervention on reducing neck and upper extremity pain intensity for female office computer workers, Peng Cheng Sung, Tiffany Chiu, and Yunsen Wang (2024)
Applying deep learning to detect abnormal event log traces: a non-rule-based framework, Yunsen Wang, Tiffany Chiu, and Miklos A. Vasarhelyi (2024)
Submissions from 2023
Dynamics of mining markets: Equilibrium implications for professional and casual miners, Luca Pezzo, Lei Wang, Seungho Shin, and Duygu Zirek (2023)
Submissions from 2022
A Hybrid Delayed Differentiation Multiproduct EPQ Model with Scrap and End-products Multi-shipment Policy, Yuan-Shyi Peter Chiu, Ya-Lei Lo, Tsu-Ming Yeh, Yunsen Wang, and Hung-Yi Chen (2022)
Fabrication runtime decision for a hybrid system incorporating probabilistic breakdowns, scrap, and overtime, Yuan Shyi Peter Chiu, Yunsen Wang, Tsu Ming Yeh, and Singa Wang Chiu (2022)
Replenishment-shipment Decision for a Multiproduct Producer-client Coordinated FPR Model with Postponement, Rework and Subcontracting, Yuan-Shyi Peter Chiu, Ting-Fang Yan, Yunsen Wang, and Hui-Chi Wang (2022)
Mathematical modeling for a multiproduct manufacturing system featuring postponement, external suppliers, overtime, and scrap, Yuan Shyi P. Chiu, Jian Hua Lian, Victoria Chiu, Yunsen Wang, and Hsiao Chun Wu (2022)
The Return of the Call Auction, Deniz Ozenbas and Robert A. Schwartz (2022)
Giving Shareholders Real Rights, Reducing Excessive Executive Pay, and Reducing One‐Size‐Fits‐All Regulation, Dan Palmon, Gary Kleinman, and Ann F. Medinets (2022)
Green, blue or black, but washing–What company characteristics determine greenwashing?, Silvia Ruiz-Blanco, Silvia Romero, and Belen Fernandez-Feijoo (2022)
Equity Market Structure and the Persistence of Unsolved Problems: A Microstructure Perspective, Robert A. Schwartz, James Ross, and Deniz Ozenbas (2022)
Minimization of multiproduct fabrication cost featuring rework, commonality, external provider, and postponement, Peng Cheng Sung, Chia Ming Lai, Yunsen Wang, and Yuan Shyi P. Chiu (2022)
Submissions from 2021
Solving a hybrid batch production problem with unreliable equipment and quality reassurance, Singa Wang Chiu, Hua Yao Wu, Tsu Ming Yeh, and Yunsen Wang (2021)
Collective Impact of Scrap, Random Breakdown, Overtime and Discontinuous Issuing on Batch Production Planning in a Supply-Chain Environment, Yuan-Shyi Peter Chiu, Jia-Ning Lin, Yunsen Wang, and Hung-Yi Chen (2021)
The influence of expedited fabrication rate, unreliable machines, scrap, and rework on the production runtime decision in a vendor-buyer coordinated environment, Yuan Shyi Peter Chiu, Yunsen Wang, Tiffany Chiu, and Peng Cheng Sung (2021)
Identifying board of director network influence for firm characteristics, Aparna Gupta, Abena Owusu, and Lei Zou (2021)
Corporate governance and disclosure: purpose, scope, and limitations, Wm Dennis Huber and James A. DiGabriele (2021)
Submissions from 2020
Armor holdings inc.: An application of the foreign corrupt practices act, Fatima Alali and Silvia Romero (2020)
Mathematical modelling for multiproduct epq problem featuring delayed differentiation, expedited rate, and scrap, Singa Wang Chiu, Jia Ning Lin, Yunsen Wang, and Hong Dar Lin (2020)
Determining the fabrication runtime for a buyer-vendor system with stochastic breakdown, accelerated rate, repairable items, and multi-delivery strategy, Singa Wang Chiu, Liang Wei You, Peng Cheng Sung, and Yunsen Wang (2020)
A postponement model for multi-item replenishment decision considering overtime, commonality, and quality reassurance, Yuan Shyi Peter Chiu, Victoria Chiu, Yunsen Wang, and Ming Hon Hwang (2020)
A two-stage multiproduct EMQ-based model with delayed differentiation and overtime option for common part’s fabrication, Yuan Shyi Peter Chiu, Yunsen Wang, Chung Li Chou, and Tiffany Chiu (2020)
Using text analytics to apprehend urban sustainability development, Picheng Lee, Gary Kleinman, and Chu hua Kuei (2020)
Submissions from 2019
Regional Differences in Industry Specialization in the Sustainability Assurance Market, Belen Fernandez-Feijoo, Silvia Romero, and Silvia Ruiz Blanco (2019)
Accounting Enforcement in a National Context: An International Study, Gary Kleinman, Beixin Lin, and Rebecca Bloch (2019)
Abuses and Penalties of a Corporate Tax Inversion, James G.S. Yang, Leonard Lauricella, and Frank J. Aquilino (2019)
Submissions from 2018
Analytical Procedures in External Auditing: A Comprehensive Literature Survey and Framework for External Audit Analytics, Deniz Appelbaum, Alex Kogan, and Miklos A. Vasarhelyi (2018)
Financial Auditor and Sustainability Reporting: Does It Matter?, Belen Fernandez-Feijoo, Silvia Romero, and Silvia Ruiz (2018)
Making Government Data Valuable for Constituents: The Case for the Advanced Data Analytics Capabilities of the ENHANCE Framework, Stephen Kozlowski, Hussein Issa, and Deniz Appelbaum (2018)
A New Method of Measuring Financial Risk Aversion Using Hypothetical Investment Preferences: What Does It Say in the Case of Gender Differences?, A. Seddik Meziani and Elliot Noma (2018)
Base Erosion and Profit Shifting (BEPS) and the digital economy: Challenges and issues, Marianne Ojo and James A. DiGabriele (2018)
Sustainability Reporting and Stakeholder Engagement in Spain: Different Instruments, Different Quality, Silvia Romero, Silvia Ruiz, and Belen Fernandez‐Feijoo (2018)
The Emerging International Taxation Problems, James G. Yang and Victor N.A. Metallo (2018)
Strategies for the New Base Erosion and Anti-Abuse Tax, James G. Yang, Wing Poon, and Chiaho Chang (2018)
Submissions from 2017
Big Data and Analytics in the Modern Audit Engagement: Research Needs, Deniz Appelbaum, Alexander Kogan, and Miklos A. Vasarhelyi (2017)
Impact of Business Analytics and Enterprise Systems on Managerial Accounting, Deniz Appelbaum, Alexander Kogan, Miklos Vasarhelyi, and Zhaokai Yan (2017)
Using Drones in Internal and External Audits: An Exploratory Framework, Deniz Appelbaum and Robert A. Nehmer (2017)
Can Gown Help Town? Exploring the "Gap" Between Accounting Practice and Academia and Providing a Theory for Why It Exists, Rebecca Bloch, Gary Kleinman, and Amanda Peterson (2017)
Do Non-Staggered Board Elections Matter to Earnings Quality and the Value Relevance of Earnings and Book Value?, Shuling Chiang, Gary Kleinman, and Picheng Lee (2017)
Intraday Volatility and the Implementation of a Closing Call Auction At Borsa Istanbul, A. Can Inci and Deniz Ozenbas (2017)
Using Formal Concept Analysis to Examine Water Disclosure in Corporate Social Responsibility Reports, Gary Kleinman, Chu Hua Kuei, and Picheng Lee (2017)
Audit Regulation in An International Setting: Testing the Impact of Religion, Culture, Market Factors, and Legal Code on National Regulatory Efforts, Gary Kleinman and Beixin Lin (2017)
Refocusing Through Discontinued Operations in Response to Acquisitions and Diversification, Richard Lord and Yoshie Saito (2017)
Annual Report Readability: The Case of Small-Cap Companies, Cecilia W. Ricci (2017)
Annual Report Readability: The Case of the Fortune 500, Cecilia W. Ricci (2017)
Identifying Earnings Management: The Case of Small-Cap Corporations in the United States, Cecilia W. Ricci and Susan O'Sullivan-Gavin (2017)
Foreign Capital Flows, Uncertainties of Exchange Rates and Central Bank Independence: Implications for Emerging Economies, Hermann Sintim-Aboagye, Chandana Chakraborty, and Serapio Byekwaso (2017)
Market Adaptation to Regulation Fair Disclosure: The Use of Industry Information to Enhance the Informational Environment, Susana Yu and Gwendolyn Webb (2017)
The Information Content of Dividend Initiation Announcements: The Case of Information Technology Firms, Susana Yu and Gwendolyn Webb (2017)
Submissions from 2016
Securing Big Data Provenance for Auditors The Big Data Provenance Black Box As Reliable Evidence, Deniz Appelbaum (2016)
Designing CA/CM to Fit Not-for-Profit Organizations, Deniz Appelbaum, Stephen Kozlowski, Miklos A. Vasarhelyi, and Joel White (2016)
The Expectation Differences Among Stakeholders in the Financial Valuation Fitness of Auditors, James Digabriele (2016)
The Assurance Market of Sustainability Reports: What Do Accounting Firms Do?, Belen Fernandez-Feijoo, Silvia Romero, and Silvia Ruiz (2016)
Trade Networks and Cross-Border Acquisitions: Evidence From United States Acquiring Firms, Seung Hun Han, Eun Jin Jo, Dong-Kyoon Kim, and Duk Hee Lee (2016)
The Accounting Court: Some Speculations on Why Not?, Gary Kleinman, Pamela Strickland, and Asokan Anandarajan (2016)
Forecasting the Operating Income of MetLife, Kenneth D. Lawrence, Gary Kleinman, and Sheila M. Lawrence (2016)
Defects in Foreign Tax Credit Rules, James G.S. Yang and Wing Poon (2016)
The Islamic banking and economic growth nexus: A panel VAR analysis for organization of islamic cooperation (OIC) countries, Duygu Zirek, Fusun Celebi, and M. Kabir Hassan (2016)
Submissions from 2015
Water Contamination, Land Prices, and the Statute of Repose, John F. Chamblee, Carolyn A. Dehring, Craig A. Depken, and Joseph Nicholson (2015)
Independent Directors and Dividend Payouts in the Post Sarbanes-Oxley Era, Timothy G. Coville and Gary Kleinman (2015)
Topics and Methods in Forensic Accounting Research, James Digabriele and Wm Dennis Huber (2015)
Multilevel Approach to Sustainability Report Assurance Decisions, Belen Fernandez-Feijoo, Silvia Romero, and Silvia Ruiz (2015)
Current Developing Trend of Sales Tax on E-Business, James G.S. Yang, Peter Lohrey, and Leonard Lauricella (2015)
What Happens When a Stock Is Added to the Nasdaq-100 Index? What Doesn’t Happen?, Susana Yu, Gwendolyn Webb, and Kishore Tandon (2015)
Toward Effective Big Data Analysis in Continuous Auditing, Juan Zhang, Xiongsheng Yang, and Deniz Appelbaum (2015)
Economic Value of Modeling Covariance Asymmetry for Mixed-Asset Portfolio Diversifications, Jian Zhou and Joseph Nicholson (2015)
Submissions from 2014
Women on Boards: Do They Affect Sustainability Reporting?, Belen Fernandez-Feijoo, Silvia Romero, and Silvia Ruiz-Blanco (2014)
Commitment to Corporate Social Responsibility Measured Through Global Reporting Initiative Reporting: Factors Affecting the Behavior of Companies, Belen Fernandez-Feijoo, Silvia Romero, and Silvia Ruiz (2014)
Effect of Stakeholders' Pressure on Transparency of Sustainability Reports Within the GRI Framework, Belen Fernandez-Feijoo, Silvia Romero, and Silvia Ruiz (2014)
Audit Quality: A Cross-National Comparison of Audit Regulatory Regimes, Gary Kleinman, Beixin Lin, and Dan Palmon (2014)
The Relationship of Cognitive Effort, Information Acquisition Preferences and Risk to Simulated Auditor–Client Negotiation Outcomes, Gary Kleinman, Dan Palmon, and Kyunghee Yoon (2014)
Forecasting the Net Asset Value of PRWCX, Kenneth D. Lawrence, Gary Kleinman, and Sheila M. Lawrence (2014)
Determining the Liability of Internet Retailers to Collect Sales Taxes, Wing Poon, James G. Yang, and Beixin Lin (2014)
Perceptions of Quality of Assurance Statements for Sustainability Reports, Silvia Romero, Belen Fernandez-Feijoo, and Silvia Ruiz (2014)
Technology in Audit Engagements: A Case Study, Miklos A. Vasarhelyi and Silvia Romero (2014)
Submissions from 2013
Benford's Law: Analyzing a Decade of Financial Data, Fatima A. Alali and Silvia Romero (2013)
Characteristics of Failed U.S. Commercial Banks: An Exploratory Study, Fatima Alali and Silvia Romero (2013)
Stable Paretian Versus Student’s t Stock Market Hypothesis, Artun Alparslan, Anthony Tessitore, and Nilufer Usmen (2013)
A Theoretical Analysis of ISO9000 Suppliers, Chiaho Chang (2013)
The Effects of Legal Protections and Control-Ownership Divergences on Investor Perceptions of Foreign Earnings, Chen Lung Chin, Yu Ju Chen, Gary Kleinman, and Picheng Lee (2013)
Submissions from 2012
The Use of the Internet for Corporate Reporting in the Mercosur (Southern Common Market)the Argentina Case, Fatima Alali and Silvia Romero (2012)
Is Non-Audit Services a Suitable Proxy for Auditor Independence in the Post-SOX Period?, Asokan Anandarajan, Gary Kleinman, and Dan Palmon (2012)
Multinational Real Options and Hysteresis: An Examination of FDI in Manufacturing and Hard-and Soft-Service Industries, H. Young Baek, David Cho, and Dong-Kyoon Kim (2012)
Post-Sarbanes-Oxley Changes in the Composition of Boards: Have They Impacted Spending for Audit Services?, Timothy G. Coville and Gary Kleinman (2012)
The Moderating Valuation Effects of the Organizational Form of Flow Through Entities, James Digabriele (2012)
A Case Study on the Determination of Lost Profits for the Forensic Accountant, James A. Digabriele (2012)
Who's to Judge? Understanding Issues of Auditor Independence Versus Judicial Independence, Gary Kleinman, Asokan Anandarajan, and Dan Palmon (2012)
Does Regulation Fair Disclosure Affect Analysts' Forecast Performance? the Case of Restructuring Firms, Beixin Lin and Rong Yang (2012)
Does Compensation Structure Alleviate Personal CEO Risks?, Richard Lord and Yoshie Saito (2012)
Incorporating IFRS into the US financial reporting system, Wing Poon (2012)
Transfer Prices: A Financial Perspective, Nilufer Usmen (2012)
New Empirical Evidence on the Investment Success of Momentum Strategies Based on Relative Stock Prices, Susana Yu (2012)
Submissions from 2011
Information Systems for Sustainability: Hofstede's Cultural Differences in the Perception of a Quality Measure for Sustainability Reports, Belen Fernandez-Feijoo, Silvia Romero, and Silvia Ruiz (2011)
How Lehman Brothers Used Repo 105 to Manipulate Their Financial Statements, Agatha Jeffers (2011)