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Publications

Susan Albring

• "Unexpected Fees and Material Weaknesses in Internal Control over Financial Reporting", Journal of Auditing, Accounting and Finance, forthcoming, (R. Elder and Xiaolu Xu)
• "Does the Firm Information Environment Influence Financing Decisions? A Test Using Disclosure Regulation", Management Science, 62 (2), 456-478, 2016, (M. Banyi, D. Dhaliwal and R. Pereira)
• "Audit Committee Financial Expertise, Corporate Governance, and the Voluntary Switch from Auditor-provided to Non-auditor-provided Tax Services", Advances in Accounting, 30 (1): 81-94, 2014, (D. Robinson and M. Robinson)
View all Susan Albring's publications.
• "The Effects of Accounting Restatements on Firm Growth", Journal of Accounting and Public Policy, 32 (5): 357-376, 2013, (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
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Michel Benaroch

• "Operational IT Failures, IT Value-Destruction, and Board-Level IT Governance Changes", MIS Quartely, forthcoming, (Anna Chernobai)
• "Contract Design Choices and the Balance of Ex-Ante and Ex-Post Transaction Costs in Software Development Outsourcing", MIS Quarterly, 40(1), 57-82, Feb. 2016, (Lichtenstein Y. and Fink L.)
• "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.)
View all Michel Benaroch's publications.
• "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.)
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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)
View all Joseph Comprix's publications.
• "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)
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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.)
View all Randy Elder's publications.
• "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.)
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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.)
View all David Harris's publications.
• "Bilateral Implicit Taxes and Anti-Competitive Banking Regulation ", , 124, (with Kilic, E.)
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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.)

Lihong Liang

• "External Corporate Governance and Misreporting", Contemporary Accounting Research, forthcoming, (William Baber, Sok-Hyon Kang, Zinan Zhu)
• "The Effect of Fair Value versus Historical Cost Reporting Model on Analyst Forecast Accuracy", The Accounting Review, 89, 1151-1177 , 2014, (Edward Riedl )
• "Analyst Pessimism and Forecast Timing", Journal of Business Finance & Accounting, 40(5-6), 719-739, 2013, (Orie E. Barron, Donal Byard )
View all Lihong Liang's publications.
• "Associations between Internal and External Corporate Governance Characteristics: Implications for Investigating Financial Accounting Restatements", Accounting Horizons, 26(2), 219-237, 2012, (William R. Baber, Zinan Zhu)
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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. )
View all Padmal Vitharana's publications.
• "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.)
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