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Publications

Susan Albring

• "The Effects of Accounting Restatements on Firm Growth", Journal of Accounting and Public Policy, forthcoming, (S. Huang, R. Pereria and X. Xu)
• "The Effect of the Type and Number of Internal Control Weaknesses and their Remediation on Audit Fees", Review of Accounting and Finance , 11 (4): 377-399, 2012, (M. Keane and R. Elder)
• "Managerial Compensation and the Debt Placement Decision", Journal of Corporate Finance, 17 (1): 1445-1456, 2011, (I. Khurana, A. Nejadmalayeri and R. Pereira)
• "Short-Term Incentive Effects of a Reduction in the NOL Carryback Period", The Journal of the American Taxation Association, 33 (2): 67-87, 2011, (D. Dhaliwal, I. Khurana and R. Pereira)
• "Do Debt Constraints Influence Firms' Sensitivity to a Temporary Tax Holiday on Repatriations?", The Journal of the American Taxation Association , 33 (2): 1-27, 2011, (L. Mills and K. Newberry)
• "The Value Relevance of a Non-GAAP Performance Metric to the Capital Markets", Review of Accounting and Finance , 9 (3): 264-284, 2010, (M. Caban-Garcia and J. Reck)
• "The Effects of Reward Structure and Media Richness on Virtual Teams", International Journal of Accounting Information Systems , 10 (4): 190-213 , 2009, (S. Bryant and U. Murthy)
• "IPO Underpricing and Audit Quality Differentiation within Non-Big 5 Firms", International Journal of Auditing , 11 (2): 115-132, 2007, (R. Elder and J. Zhou)
• "Discussion of 'Examining Investor Expectations Concerning Tax Savings on the Repatriations of Foreign Earnings under the American Jobs Creation Act of 2004'", The Journal of the American Taxation Association , 29 (2): 57-62, 2007
• "Effective Team Building: Guidance for Accounting Educators", Issues in Accounting Education, 21 (3): 241-265 , 2006, (S. Bryant)
• "The Effects of the Cost of Foreign Internal Funds on the Probability that a Firm Issues Domestic Debt", The Journal of the American Taxation Association, 28 (1): 25-41, 2006

Michel Benaroch

• "An Internal Control Perspective on the Market Value Consequences of IT Operational Risk Events", International Journal of Accounting Information Systems, 13, 357–381, 2012, (with Chernobai A., Goldstein J.)
• "Event Study Analysis of the Economic Impact of IT Operational Risk and its Subcategories", Journal of the Association of IS, 12(9), 2011, (with Goldstein J. and Chernobai A.)
• "Should We Go Our Own Way? Backsourcing Flexibility in IT Services Contracts", Journal of MIS, 26(4), 2010, (with Dai Q. and Kauffman R.J.)
• "An Integrative Economic Optimization Approach to Systems Development Risk Management", IEEE Transactions on Software Engineering, 35(5), 2009, (with Goldstein, J.)
• "Option-Based Risk Management: A Field Study of Sequential IT Investment Decisions", Journal of MIS, 24(2), Fall 2007, (with Jeffery, M., Kauffman, R.J., Shah S.)
• "Real Options in IT Risk Management: An Empirical Validation of Risk-Option Relationships", MIS Quarterly, 30(4), 827-864, December 2006, (with Lichtenstein Y., Robinson K.)
• "On the Valuation of Multi-Stage IT Investments Embedding Nested Real Options", Journal of MIS, 23(1), 239-261, Summer 2006, (with Shah S., Jeffery M.)
• "Managing Investments in Information Technology Based on Real Options Theory", Journal of MIS, 19(2), 2002
• "Justifying Electronic Banking Network Expansion Using Real Options Analysis", MIS Quartrely, 24(2), 2000, (with Kauffman R.J.)
• "A Case for Using Real Options Pricing Analysis to Evaluate Information Technology Project Investment", Information Systems Research, 10(1), 1999, (with Kauffman R.J.)

Joseph Comprix

• "Bias in Quarterly Estimates of Annual Effective Tax Rates and Earnings Management", Journal of the American Taxation Association, Vol. 34 No. 1, 31-53, 2012, (with L. Mills and A. Schmidt)
• "Pension Plan Accounting Estimates and the Freezing of Defined Benefit Pension Plans", Journal of Accounting and Economics, Vol. 51 Nos. 1-2, 115-133, 2011, (with K. Muller)
• "Empirical Evidence on the Impact of Book-Tax Differences on Divergence of Opinion among Investors", Journal of the American Taxation Association, Vol. 33 No. 1, 51-78, 2011, (with R. Graham and J. Moore)
• "Asymmetric Treatment of Reported Pension Expense and Income Amounts in CEO Cash Compensation Calculations", Journal of Accounting and Economics, Vol. 42 No. 3, 385-416, 2006, (with K. Muller)
• "CFO Characteristics and Earnings Restatements", Accounting Horizons, Vol. 19 No. 3, 123-135, 2005, (with J. Aier, D. Lee, and M. Gunlock)

Randy Elder

• "Perspectives on Auditing Education after Sarbanes–Oxley", Issues in Accounting Education, 2006, (with Arens, A.)
• "Auditor-Client Negotiation, Independence, and Audit Quality", Journal of Contemporary Accounting and Economics, 2005, (K. Chen, J. Liu)
• "A Longitudinal Investigation of Auditor Error Projection Decisions", Auditing: A Journal of Practice and Theory, 2005, (with Allen, R.)
• "Integrated Audit Practice Case", Armond-Dalton Publishing, 2nd & 3rd Edition, 1999, 2003, (Kerr, D., Arens, A. )
• "Auditing and Assurance Services: An Integrated Approach", Prentice-Hall, Inc., 8th - 11th Editions, 2000, 2003, 2005, 2006, (Arens, A., Beasley, M.)
• "Tax Consulting and Reported Weaknesses in Internal Control ", , 123, (with Zhou, J.)

David Harris

• "Evidence on the Existence of Private Event-Period Information Around Earnings Announcements", Accounting Review, 403-422 (Vol. 80,2, 2005, (with Barron,O., Stanford, M.)
• "Auditor Competition and Auditor Independence: The Quality of Financial Statements", , 122, (with Duellman, S.)
• "Tax Consulting and Reported Weaknesses in Internal Control ", , 123, (with Zhou, J.)
• "Bilateral Implicit Taxes and Anti-Competitive Banking Regulation ", , 124, (with Kilic, E.)

Don Harter

• "Quality Improvement and Infrastructure Activity Costs in Software Development: A Longitudinal Analysis", Quality Control and Applied Statistics, 49(2) 221, 2004, (with Slaughter, S. )
• "Impact of Budget and Schedule Pressure on Software Development Cycle Time and Effort", IEEE Transactions on Software Engineering, forthcoming, (with Ning, N.)

Alex Thevaranjan

• "Product Line Extensions and the Redesign of Salesforce Compensation: A Principal-Agent Perspective", , 128
• "A Moral Solution to the Moral Hazard Problem", Accounting, Organizations and Society, forthcoming, (with Stevens, D.)

Padmal Vitharana

• "Strategy-Based Design of Reusable Business Components", IEEE Transactions on Systems, Man, and Cybernetics, 34(4), 460-474, November 2004, (Jain, H., Zahedi, F. M.)
• "Knowledge-Based Repository Scheme for Storing and Retrieving Business Components: A Theoretical Design and an Empirical Analysis", IEEE Transactions on Software Engineering, 29( 7), 649-664, July 2003, (Zahedi, F. M., Jain, H. )
• "Computer-Mediated Group Support, Anonymity and the Software Inspection Process: An Empirical Investigation", IEEE Transactions on Software Engineering, 29( 2), 167-180, February 2003, (with Ramamurthy, K. )
• "Impact of Customer Knowledge Heterogeneity on Bundling Strategy", Marketing Science, forthcoming, (with Basu, A.)
• "Measuring Critical Factors of Software Quality in Management: Development and Validation of an Instrument", Information Resource Management Journal , vol. 21, no. 2, pp. 18-37, April 2008, (with Mone, M.)
• "Impact of Service-Centric Computing on Business and Education", Communications of AIS, vol. 22, pp. 295-310, March 2008, (Zhao, J. L., Gaul, P., Purao, S., and Wang, H.)
• "Special Issue on Architecture & Design for Application Agility, Information Technology and Management", , vol. 9, no. 1,, March 2008, (Edited with Jain, H.)
• "Impact of Internal Open Source Development on Reuse: Participatory Reuse in Action", Journal of MIS, forthcoming, (with King, J. and Chapman, H. )
• "Impact of Customer Knowledge Heterogeneity on Bundling Strategy", Marketing Science, vol. 28, no. 4, 2009, (Basu, A.)