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Darla Moore School of Business

Accounting

Our Research

Forthcoming School of Accounting publications 

  • Austin, Chelsea Rae, “The Potential of Tax Surprises to Affect Measures of Tax Avoidance and Researchers’ Inferences, forthcoming in the Journal of The American Taxation Association.
  • Bobek Schmitt, Donna, Austin, Chelsea Rae, LaMothe, E., “The Effect of Temporary Changes and Expectations on Individuals Decisions: Evidence from a Tax Compliance Setting,” forthcoming in The Accounting Review.
  • Bobek Schmitt, Donna, and LaMothe, E., “Are Individuals More Willing to Lie to a Computer or a Human? Evidence from a Tax Compliance Setting,” forthcoming in The Journal of Business Ethics.
  • Cecchini, Mark, Caylor, M., and Winchel, J., “Analysts’ Qualitative Statements and the Profitability of Favorable Investment Recommendations,” forthcoming in Accounting, Organizations, and Society.
  • Newman, Andrew, Tafkov, I., and Zhou, F., “The Effect of Incentive Scheme and Task Type on Psychological Entitlement and Altruistic Behavior,” forthcoming at Contemporary Accounting Research.
  • Stefaniak, Chad and Weber, J., “Using Undisclosed Time Budgets to Reduce the Magnitude of Auditors’ Underreporting of Chargeable Time,” forthcoming in Behavioral Research in Accounting.
  • Wolfe, C.J., Christensen, B.E., and Vandervelde, Scott D., “Intuitive versus analytical thinking and impairment testing,” forthcoming in Contemporary Accounting Research.
  • Persellin, J.S., Schmidt, J.J., Vandervelde, Scott D., and Wilkins, M.S., “Auditor Perceptions of Audit Workloads, Audit Quality, and Job Satisfaction,” forthcoming in Accounting Horizons.
  • He, Y., Tan, H., Yeo, Feng, Zhang, J., “When Do Qualitative Risk Disclosures Backfire? The Effects of a Mismatch in Hedge Disclosure Formats on Investors’ Judgments,” forthcoming in Contemporary Accounting Research.
  • Hobson, J.L., Stern, M.T., Zimbelman, Aaron F., “The Benefit of Mean Auditors: The Influence of Social Interaction and the Dark Triad on Unjustified Auditor Trust,” forthcoming in Contemporary Accounting Research.

2019 School of Accounting publications

  • Bobek Schmitt, Donna, Dalton, D., Hageman, A., and Radtke, R., “An Experiential Investigation of Tax Professionals’ Contentious Interactions with Clients,” The Journal of American Taxation Association, Vol. 41, Issue 2, Fall 2019.
  • Lail, B., Lipe, Robert, Yi, H., “Revisiting the (Mis)Pricing of Accruals,” Journal of Financial Reporting, Vol. 4, No.1, Spring 2019.
  • Newman, Andrew, Black, Paul, Stikeleather, Bryan, and Waddoups, N., “Performance feedback type and employees’ subsequent willingness to help other employees,” Journal of Management Accounting Research, 31(3), 2019.
  • Newman, Andrew, Hannan, L., Tafkov, I., and McPhee, G., “The Informativeness of Relative Performance Information and its Effect on Effort Allocation in a MultiTask Environment,” Contemporary Accounting Research, 36(3), 2019.
  • Newman, Andrew, Hecht, G., and Tafkov, I., “Managers’ strategic use of discretion over relative performance information provision and implications for team-members’ effort,” Management Accounting Research, 45, December 2019.
  • Hamilton, E.L., Hirsch, R.M., Murthy, U.S., and Rasso, Jason T., “The effects of a public indicator of accounting aggressiveness on managers’ financial reporting decisions,” Managerial Accounting Journal, 34(8).

2018 School of Accounting publications

  • Grasser, Robert, Arnold, M., "What is a Fair Amount of Executive Compensation? Outrage Potential of Two Key Stakeholder Groups,"  Journal of Business, Finance & Accounting, Vol. 45, 2018.
  • Harris, Ling, Majerczyk, M., and Newman, Andrew, "An Examination of how the Effort-inducing Property of Incentive Compensation Influences Performance in Multidimensional Tasks," Journal of Economic Behavior and Organization, Vol. 149.
  • Jackson, Scott, Hansen, V., Schaefer, T., Stewart, B., "The Psychology of Billing," Contemporary Accounting Research, Vol. 35(3), 2018.
  • Jackson, Scott, Ma, T. and Canace, T., "R&D Investments, Capital Expenditures, and Earnings Thresholds," Review of Accounting Studies, Vol. 23 (1), 2018.
  • Lipe, Marlys Gascho, "Unpacking the Disclosure Package: Using Experiments to Investigate Investor Reactions to Narrative Disclosures," Accounting, Organizations, & Society, July 2018.
  • Rasso, Jason, Hamilton, E.L., Hirsch, R.M., and Murthy, U.S., "The Ethicality of Earnings Management," Strategic Finance, November 2018.
  • Stefaniak, Chad, Lambert, T., and Luppold, B, "Audit Partner Disclosure: An Experimental Exploration of Accounting Information Contagion," Behavioral Research in Accounting, 2018.

2017 School of Accounting publications

  • Austin, Chelsea Rae, and Wilson, R.J., "An Examination of Reputational Costs and Tax Avoidance: Evidence from Firms with Valuable Consumer Brands," The Journal of the American Taxation Association, Vol. 39 (1).
  • Lipe, Marlys and Koonce, L., "Firms with Inconsistently Signed Earning Surprises: Do Potential Investors Use a Counting Heuristic?", Contemporary Accounting Research, Spring 2017.
  • Pierce, Barbara, and Cordis, A., "The Impact of Class Scheduling on Academic Performance in Quantitative and Qualitative Business Disciplines," Global Perspectives on Accounting Education, Fall 2017.
  • Schmitt, Donna Bobek, Dalton, D., Daugherty, B., Hageman, A., Radtke, R., "An Investigation of Ethical Environments of CPAs: Public Accounting versus Industry," Behavioral Research in Accounting, 2017, Vol. 29 (1).
  • Stefaniak, Chad, Houston, R., and Brandon, D., "Investigating Inspection Risk: An Analysis of PCAOB Inspections and Internal Quality Reviews," Auditing: A Journal of Practice & Theory, February 2017, Vol. 36 (1).
  • Stefaniak, Chad, Weisbarth, A., Barnes, M., Abernathy, J., "An International Perspective on Audit Report Lag: A Synthesis of the Literature and Opportunities for Future Research," International Journal of Auditing, Vol. 21 (1), 2017.
  • Vandervelde, Scott, Joe, J., Wu, Y-J., "Use of Third Party Specialists' Reports When Auditing Fair Value Measurements: Do Auditors Stay in their Comfort Zones?" The Accounting Review, Vol. 92 (5), 2017.
  • Vandervelde, Scott, Cipriano, M., Hamilton, E.L., "Has the lack of use of the qualified audit opinion turned it into the "Rotten Kid" threat?",  Critical Perspectives in Accounting, Vol. 47, 2017.
  • Vandervelde, Scott, Bagwell, C., Quick, L., "Analytical Procedures Case: An in-class Exercise," Advances in Accounting Education: Teaching and Curriculum Innovations, Vol. 20, 2017.

2016 School of Accounting publications

  • Harris, Ling, Hobson, J., Jackson, K., "The Effect of Investor Status on Investors' Susceptibility to Earnings Fixation, Contemporary Accounting Research, 33 (1), 2016.
  • Jackson, Scott, Canace, T., and Hatfield, R., "Conservatism and Staff Accounting Bulletin No. 108," Accounting, Organizations and Society, Vol 52, July 2016.
  • Jackson, Scott, Brazel, J., Schaefer, T., and Stewart, B., "Outcome Bias and Auditor Skepticism," The Accounting Review, Vol. 91, Nov. 2016.
  • Newman, Andrew; Stikeleather, Bryan; Evans, H., and Moser, D., "Honor among thieves: Open internal reporting and managerial collusion," Contemporary Accounting Research, Vol. 33 (4), Winter 2016.
  • Newman, Andrew, Coi, W., and Talkov, I., "A marathon, a series of sprints, or both? An analysis of tournament horizon in multi-period tournament settings," The Accounting Review, Vol. 91 (5), 2016.
  • Schmitt, Donna Bobek, Chen, J., Hageman, A., and Tian, Y., "Are More Choices Better? An Experimental Investigation of the Effects of Multiple Tax Incentives," Journal of the American Taxation Association, Vol. 38 (2), 2016.
  • Stefaniak, Chad, Hermanson, D., Houston, R., and Wilkins, A., "The Work Environment in Large Public Accounting Firms," Current Issues in Auditing, 2016.
  • Stefaniak, Chad, "Using 'The Wave' to Facilitate Students' Understanding of the Social and Psychological Pressures Associated with the Auditing Profession," Current Issues in Auditing, 2016.
  • Stikeleather, Bryan, "When do employers benefit from offering workers a financial reward for reporting internal misconduct?" Accounting, Organizations and Society, 52, 2016.
  • Vandervelde, Scott, Cipriano, M., and Hamilton, E.L., "Newport Soup Inc.: An Inherent Risk Assessment Case," Journal of Accounting Education, Vol. 37, 2016.

2015 School of Accounting publications

  • Harris, Ling, Chen, S., Li, W., and Wu, D., "How does XBRL Affect Cost of Equity Capital from an Emerging Market," Journal of International Accounting Research, 14(2), 2015.
  • Ma, Tao, Brockman, P., and Ye, J., "CEO Compensation Risk and Timely Loss Recognition," Journal of Business Finance & Accounting, 42 (1), 2015.
  • Rasso, Jason, "Construal instructions and professional skepticism in evaluating complex estimates," Accounting, Organizations, and Society, 46, 2015.
  • Schmitt, Donna Bobek, Hageman, A., and Radtke, R., "The Influence of Roles and Organizational Fit on Accounting Professionals' Perceptions of their Firms' Ethical Environment," Journal of Business Ethics, Vol. 126 (1), 2015.
  • Schmitt, Donna Bobek, Hageman, A., and Radtke, R., "The Effects of Professional Role, Decision Context, and Gender on the Ethical Decision Making of Public Accounting Professionals," Behavioral Research in Accounting, Volume 27 (1), 2015.
  • Schmitt, Donna Bobek, Hageman, A., and Radtke, R., "The Influence of State Sales and Use Taxes on Capital Expenditures and Manufacturing Employment," Public Finance Review, Volume 43 (4), 2015.
  • Stefaniak, Chad, Bennett, B., and Hatfield, R., "The Effect of Deadline Pressure on Pre-Negotiation Positions: A Comparison of Auditors and Client Management," Contemporary Accounting Research, 2015.
  • Stefaniak, Chad, Houston, R., and Robertson, J., "Do PCAOB Inspection Reports Influence Corporate Executives' Perceptions of Audit Quality and the Likelihood of Switching Auditor?" Accounting and the Public Interest, 2015.
  • Vasarhelyi, M.A., Kogan, A., and Brad Tuttle, "Big Data in Accounting: An Overview," Accounting Horizons, Vol. 20 (2), 2015.

2014 School of Accounting publications

  • Edwards, James, "Cost Management: When is it Safe to Spend Again?" The Journal of Corporate Accounting and Finance, March/Apr. 2014.
  • Edwards, James, "The Urge to Merge," The Journal of Corporate Accounting and Finance, Jan./Feb. 2014.
  • Edwards, James B., and Baker, Timothy L., "The Outlook as Financial Convergence Falters," Journal of Corporate Accounting and Finance, Sept./Oct. 2014.
  • Newman, Andrew H., "An Investigation of How the Informal Communication of Firm Preferences Influences Managerial Honesty," Accounting, Organizations and Society, Vol. 39 (3), April 2014.
  • Newman, Andrew H., and I. Tafkov, "Relative performance information in tournaments with different prize structures," Accounting, Organizations, and Society, 39 (5), 2014.
  • Rasso, Jason, "Apology accepted: The benefits of an apology for a deficient audit following an audit failure," Auditing: A Journal of Practice & Theory, 33(1),m 2014.
  • Schmitt, Donna Bobek, and Hageman, A., "Institutional and Political Antecedents of Inter-Jurisdictional Tax Harmonization: Lessons from Three States," Accounting and the Public Interest, Vol. 14 (1), 2014.
  • Schmitt, Donna Bobek, Hageman, A., and Radtke, R., "A Research Note on Professional Skepticism and Client Advocacy," Advances in Accounting Behavioral Research, Vol. 17, 2014.
  • Stefaniak, Chad, Abernathy, J., Beyer, B., and Masli, A., "The Association Between Characteristics of Audit Committee Accounting Experts, Audit Committee Chairs, and Financial Reporting Timelines," Advances in Accounting, 2014.
  • Wang, L., and Brad Tuttle, "Using corporate social responsibility performance to evaluate financial disclosure credibility," Accounting and Business Research, Vol. 44 (5), 2014.
  • Brad Tuttle, Taylor, M., and Xu, Y., "The Willingness of Information Systems Professionals to Convey Negative Project Information During a Pre-Implementation Review," Journal of Information Systems, Vol. 28 (2), 2014.
  • Wu, Y. and Brad Tuttle, "The Interactive Effects of Internal Control Audits and Manager Legal Liability on Managers' Internal Controls Decisions, Investor Confidence, and Market Prices," Contemporary Accounting Research, Vol. 31 (2), 2014.
  • Messier, W.F. Jr., Quick, L., Vandervelde, Scott D., "The Influence of Process Accountability and Accounting Standard Type on Auditor Usage of a Status Quo Heuristic," Accounting, Organizations & Society, Vol. 39 (1), 2014.

2013 School of Accounting publications

  • Cecchini, Mark; Ecker, J.; Kupferschmid, M,; and Leitch, Robert A., "Solving NonLinear Principal-Agent Problems using Bilevel Programming," European Journal of Operational Research, Vol. 230, Issue 2, October 2013.
  • Cecchini, Mark; Leitch, Robert; and Strobel, Caroline, "Multinational Transfer Pricing: A Transaction Cost and Resource Based View," Journal of Accounting Literature, Vol. 31, Issue 1, July 2013.
  • Salter, Stephen B., Kang, T., Gotti, G, and Doupnik, Timothy S., "The Role of Social Values, Accounting Values and Institutions in Determining Accounting Conservatism," Management International Review, Vol. 53, Issue 4, 2013.
  • Edwards, James, "Managing Cash in Turbulent Times," The Journal of Corporate Accounting and Finance, Nov./Dec. 2013.
  • Edwards, James, "The Global Company: Can It Help World Stability?", The Journal of Corporate Accounting and Finance, Sept./Oct. 2013. 
  • Edwards, James, "Cost Management in an Age of Prevailing Crisis," The Journal of Corporate Accounting and Finance, March/Apr. 2013.
  • Jackson, Scott, Keune, T., and Salzsieder, L., "Debt, Equity, and Capital Investment," Journal of Accounting and Economics, Vol. 56 (2-3), 2013.
  • Hannan, R. Lynn; McPhee, Gregory P.; Newman, Andrew H.; and Tafkov, Ivo D. "The effects of relative performance information on performance and effort allocation in a multi-talk environment," The Accounting Review, 88:2, (March) 2013.
  • Stefaniak, Chad, Abernathy, J., and Barnes, M., "A Summary of 10 Years of PCAOB Research: What Have We Learned?" Journal of Accounting Literature, 2013.
  • Stefaniak, Chad, Bame-Aldred, C., Brandon, D., Messier, W., and Rittenberg, L., "A Summary of Research on External Auditor Reliance on the Internal Audit Function," Auditing: A Journal of Practice & Theory, 2013.
  • Stefaniak, Chad, and Houston, R., "Audit Partner Perceptions of Post-Audit Review Mechanisms: An Examination of Internal Quality Review and PCAOB Inspections," Accounting Horizons, 2013.
  • Tuttle, Brad, and Davis, J., "A Heuristic-Systematic Model of End-User Information Processing when Encountering IS Exceptions," Information & Management, Vol. 50, Issue 2-3, March-April 2013.
  • Gramling, A.A., E. O'Donnell, and Vandervelde, Scott, "An experimental examination of factors that influence auditor assessments of a deficiency in internal control over financial reporting," Accounting Horizons, Vol. 27 (2), 2013.

2012 School of Accounting publications

  • Cecchini, Mark; Jackson, Scott; and Liu, Xiaotao, "Do Initial Public Offering Firms Manage Accruals? Evidence from Individual Accounts," Review of Accounting Studies, March 2012, Vol. 17, Issue 1.
  • Edwards, James, "Executive Briefing: Effective Asset Management," The Journal of Corporate Accounting and Finance, Nov./Dec. 2012.
  • Keune, Marsha, and Johnstone, K., "Materiality Judgments and the Resolution of Detected Misstatements: The Role of Managers, Auditors, and Audit Committees," The Accounting Review, 87 (5), 2012.
  • Stefaniak, Chad, Houston, R., and Cornell, R., "The Effects of Organizational Identification on Internal Auditors' Evaluation of Internal Control Deficiencies," Auditing: A Journal of Practice & Theory, 2012.
  • Stefaniak, Chad, and Cornell, R., "Social Identification and Differences in External and Internal Auditor Objectivity," Current Issues in Auditing, 2012.
  • Tuttle, Brad and Xu, Y., "Adaption-Innovation at Work: A New Measure of Problem Solving Styles," Journal of Applied Management Accounting Research, Vol. 10, No. 1, 2012.
  • Hansen, Vicki and White, Rich, "An Investigation of the Impact of Preparer Penalty Provisions on Tax Preparer Aggressiveness," Journal of American Taxation Association, Spring 2012.

2011 School of Accounting publications

  • Agoglia, C., Doupnik, Tim, and Tsakumis, G., "Principles-based vs. Rules-based Accounting Standards: The Influence of Standard Precision on Financial Reporting Decisions," The Accounting Review, 86, 2011.
  • Hatfield, Rick.; Jackson, Scott; and Vandervelde, Scott. "The Effects of Prior Auditor Involvement and Client Pressure on Proposed Audit Adjustments," Behavioral Research in Accounting, 23 (2), 2011.
  • Stefaniak, Chad, Curtis, M., and Robertson, J., "Does Wrongdoer Reputation Matter? Impact of Wrongdoer Performance and Likeability Reputations on Auditors' Intention to Take Action and Choice of Reporting Outlet, Behavioral Research in Accounting, 2011.

2010 School of Accounting publications

  • Cecchini, Mark, G. Koehler, H. Aytug, P Pathak, "Making Words Work: Using Financial Text as a Predictor of Financial Events," Decision Support Systems, Vol. 50, 2010.
  • Jackson, Scott; Tuttle, Brad; and Rodger, T., "The Effect of Depreciation Method Choice on Asset Selling Prices," Accounting, Organizations and Society, 35 (8), 2010.
  • Jackson, Scott; Agoglia, C., Brazel, J., Hatfield, R., "How do Audit Workpaper Reviewers Cope with the Conflicting Pressures of Detecting Misstatements and Balancing Client Workloads?", Auditing: A Journal of Practice and Theory, 29 (2), 2010.
  • Jackson, Scott, and Liu, K., "The Allowance for Uncollectible Accounts, Conservatism, and Earnings Management," Journal of Accounting Research, 48 (3), 2010.
  • Keune, Timothy, Bol, J., Matsumura, E.M., and Shin, J.Y, "Supervisor Discretion in Target Setting: An Empirical Investigation." The Accounting Review, November 2010.
  • Tuttle, Brad, and Falsetta, D., "Transferring Risk Preferences from Taxes to Investments, " Contemporary Accounting Research, 27 (4), 2010.
  • Stefaniak, Chad, Gissel, J., and Robertson, J., "Formation and Consequences of Going Concern Opinions: A Review of Literature," Journal of Accounting Literature, 2010.
  • Stefaniak, Chad, Hatfield, R., Houston, R., Usrey, S.,"The Effect of Magnitude of Client Reporting Error and Order of Multiples issues on Auditor-Client Negotiations," The Accounting Review, 2010.
  • Tuttle, Brad, Kelton, A.S., Pennington, R.R., "The Effects of Information Presentation Format on Judgment and Decision Making: A Review of the Information System Research," Journal of Information Systems, 24 (2), 2010.
  • Vandervelde, Scott, Gramling, A., O'Donnell, E., "Audit Partner Evaluation of Compensating Controls: A Focus on Design Effectiveness and Extent of Auditor Testing," Auditing: A Journal of Practice & Theory, 29 (2), 2010.
  • Winchel, Jennifer, Koonce, L., Williamson, M., "Consensus Information and Non-Professional Investors' Reaction to the Revelation of Estimate Inaccuracies," The Accounting Review, May 2010. 

2009 School of Accounting publications

  • Caylor, Marcus and Brown, L.D., "Corporate Governance and Firm Operating Performance," Review of Quantitative Finance and Accounting, February 2009.
  • Doupnik, Timothy S., Tsakumis, G., and Campbell, D.,  "IFRS: Beyond the Standards," Journal of Accountancy, February 2009.
  • Jackson, Scott, Cecchini, Mark, and Liu, K., "Economic Consequences of Firms' Depreciation Method Choice: Evidence from Capital Investments," Journal of Accounting and Economics, 2009.
  • Keune, Marsha and K. Johnstone, "Staff Accounting Bulletin No. 108 Disclosures: Descriptive Evidence from the Revelation of Accounting Misstatements," Accounting Horizons, 23 (1), 2009.
  • Stefaniak, Chad, Houston, R., and Robertson, J., "The Causes and Consequences of Auditor Switching: A Review of the Literature, Journal of Accounting Literature, 2009.
  • Stefaniak, Chad, and Robertson, J., "When Auditors Err: The Impact of Mistakes Significance and Superiors' Historical Reactions on Staff Auditor Mistake Admissions," International Journal of Auditing, 2009.
  • Tuttle, Brad, and Pennington, R., "Managing Impressions Using Distorted Graphs of Income and Earnings Per Share: The Role of Memory," International Journal of Accounting Information Systems, Vol. 10 (2), 2009.
  • Tuttle, Brad, and Wang, K., "The Impact of Auditor Rotation on Auditor-Client Negotiation: The Role of Political Costs and the Market for Audit," Accounting, Organizations & Society, Vol. 34 (2), 2009.
  • Vandervelde, Scott, Tubbs, R.M., Shepanski, A., Messier, W.F., "Experimental Tests of a Descriptive Theory of Auditee Risk Assessment," Auditing: A Journal of Practice & Theory, Vol. 28 (2), 2009.
  • Vandervelde, Scott, Lopez, T., and Wu, Y., "Investor Perceptions of an Auditor's Adverse Internal Control Opinion," The Journal of Accounting and Public Policy, Vol. 28, (3), 2009.

 


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