Publications and creative works by faculty in the Department of Accounting and Finance, Feliciano School of Business, are collected here.


Submissions from 2022

Liquidity, Markets and Trading in Action : An Interdisciplinary Perspective, Deniz Ozenbas, Michael S. Pagano, Robert A. Schwartz, and Bruce W. Weber (2022)

Submissions from 2021

International Auditing Standards in the United States : Comparing and Understanding Standards for ISA and PCAOB, Asokan Anandarajan and Gary Kleinman (2021)

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)


Abuses and Penalties of a Corporate Tax Inversion, James G.S. Yang, Leonard J. Lauricella Professor, 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)

Applications of Management Science (Volume 19), Gary Kleinman and Kenneth D. Lawrence (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)

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)

Exchange-traded Funds : Investment Practices and Tactical Approaches, A. Seddik Meziani (2016)


Defects in foreign tax credit rules, James G. Yang and Wing Poon (2016)

Submissions from 2015

International Auditing Standards in the United States : Comparing and Understanding Standards for ISA and PCAOB, Asokan Anandarajan and Gary Kleinman (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)

Applications of Management Science (Volume 17), Kenneth D. Lawrence and Gary Kleinman (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)

Wall Street Values : Business Ethics and the Global Financial Crisis, Michael A. Santoro and Ronald J. Strauss (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)

Neo-Liberalism, Interventionism and the Developmental State : Implementing the New Partnership for Africa's Development, Benjamin F. Bobo and Hermann Sintim-Aboagye (2012)

Post-Sarbanes-Oxley Changes in the Composition of Boards: Have They Impacted Spending for Audit Services?, Timothy G. Coville and Gary Kleinman (2012)

A Case Study on the Determination of Lost Profits for the Forensic Accountant, James Digabriele (2012)

The Moderating Valuation Effects of the Organizational Form of Flow Through Entities, James Digabriele (2012)

A Quantitative Approach to Commercial Damages : Applying Statistics to the Measurement of Lost Profits, Mark Filler and 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)

A Measurement Theory Perspective on Business Measurement, Silvia Romero, Graham Gal, Theodore J. Mock, and Miklos A. Vasarhelyi (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)

Inattentional Blindness and Its Relevance to Teaching Forensic Accounting and Auditing, Gary Kleinman and Asokan Anandarajan (2011)

Abnormal Stock Returns, for the Event Firm and Its Rivals, Following the Event Firm's Large One-Day Stock Price Drop, Susana Yu and Dean Leistikow (2011)

Submissions from 2010

Decision Model and Analysis for Investment Interest Expense Deduction and Allocation, Zu Hsu Lee, Shiming Deng, Beixin Lin, and James G.S. Yang (2010)

Effect of Exchange Rates and Gasoline Prices on US Imports of Japanese Automobiles, Richard Lord and Yoshie Saito (2010)

Accentuated Intraday Stock Price Volatility: What Is the Cause?, Deniz Ozenbas, Michael S. Pagano, and Robert A. Schwartz (2010)

Auditor Independence: Third Party Hiring and Paying Auditors, Silvia Romero (2010)

Monetary Commitment and the Relationship Between Exchange Rates and Relative Prices: Evidence From a Panel of Emerging Countries, Hermann Sintim-Aboagye and Chandana Chakraborty (2010)

Tax Problems of Digitized E-Business, James G.S. Yang and Leonard Lauricella (2010)

The Hot-Growth Companies: How Well Do Analysts Predict Their Performance?, Susana Yu, Richard Lord, and Gwendolyn Webb (2010)

Reexamining the Uncertain Information Hypothesis on the S&P 500 Index and SPDRs, Susana Yu, Joel Rentzler, and Kishore Tandon (2010)

Submissions from 2009

The Impact of Sarbanes-Oxley on Internal Control Remediation, Kam Chan, Gary Kleinman, and Picheng Lee (2009)

Corporate Ownership Structure and Innovation: Evidence From Taiwan's Electronics Industry, Chen Lung Chin, Yu Ju Chen, Gary Kleinman, and Picheng Lee (2009)

Implications of Regulatory Prescriptions and Audit Standards on the Evolution of Forensic Accounting in the Audit Process, James Digabriele (2009)

The Value Relevance of Corporate Restructuring Charges, Bikki Jaggi, Beixin Lin, Suresh Govindaraj, and Picheng Lee (2009)

The Influence of Managerial Incentives on the Resolution of Financial Distress, Dong-Kyoon Kim and Chuck C.Y. Kwok (2009)

Issue Networks, Value Structures and the Formulation of Accounting Standards: An Exercise in Theory Building, Gary Kleinman and David Hossain (2009)

Procedural Instrumentality and Audit Group Judgment: An Exploration of the Impact of Cognitive Fallibility and Ability Differences, Gary Kleinman and Dan Palmon (2009)

Reinganum's Trading Strategies Revisited: Structuring Profitable Strategies Based on Updated Filters, Susana Yu (2009)

Analysis of Business Week Hot-Growth Stocks: Momentum and Fundamental Investment Approaches, Susana Yu and Sang Hoon Kim (2009)

The Effects of ETF Splits on Returns, Liquidity, and Individual Investors, Susana Yu and Gwendolyn Webb (2009)