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Submissions from 2022

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CEO organizational identification and corporate innovation investment, Dongying Du, Xiaojian Tang, Huaiming Wang, Joseph H. Zhang, Stephanie Tsui, and Dongjie Lin

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Cost management and corporate payout decisions, Joanna Golden and Kenneth Zheng

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Corporate innovation and future earnings: does early patent disclosure matter?, James M. Plečnik, Leo L. Yang, and Joseph H. Zhang

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Business sustainability performance and corporate financial performance: the mediating role of optimal investment, Ehsan Poursoleyman, Gholamreza Mansourfar, Saeid Homayoun, and Zabihollah Rezaee

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Upward feedback falling on deaf ears: the effect on provider organizational citizenship and counterproductive work behaviors in the audit profession, Brandon Vagner, Leslie Helen Blix, Marc Ortegren, and Kate Sorensen

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How do auditors respond to client firms’ technological peer pressure? Evidence from going-concern opinions, Xiaolu Xu, Leo L. Yang, and Joseph H. Zhang

Submissions from 2021

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Knowledge assets, capabilities and performance measurement systems: a resource orchestration theory approach, Kaveh Asiaei, Zabihollah Rezaee, Nick Bontis, Omid Barani, and Noor Sharoja Sapiei

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CEO political preference and credit ratings, Avishek Bhandari and Joanna Golden

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The relationship between stock repurchase completion rates, firm reputation and financial reporting quality: a commitment-trust theory perspective, Avishek Bhandari, Joanna Golden, Kenton Walker, and Joseph H. Zhang

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How well do audit textbooks currently integrate data analytics, Leslie H. Blix, Mark A. Edmonds, and Kate B. Sorensen

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The relationship between justice perceptions and organizational commitment among alternative work arrangement participants and non-participants, Leslie H. Blix, Marc Ortegren, Kate Sorensen, and Brandon Vagner

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The Role of Religiosity, Ethnicity and Gender Identification in Individual's Moral Judgments; the Mediation Effect of Self-transcendence, Jing Huey Chin, Shaheen Mansori, Zabihollah Rezaee, and Saeid Homayoun

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Implicit taxes of u.S. domestic and multinational firms during the past quarter century, James A. Chyz, Leann Luna, and Hannah E. Smith

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Corporate social impact and auditor changes, Shipeng Han, Zabihollah Rezaee, Ling Tuo, and Jia Wu

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Auditor style and financial reporting similarity, Joseph A. Johnston and Joseph H. Zhang

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Islamic Religious Atmosphere and Audit Pricing: Evidence from Iran, Mehdi Khodakarami, Zabihollah Rezaee, and Reza Hesarzadeh

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The role of stakeholders' perception in internal audit status: the case of Iran, Bita Mashayekhi, Farzaneh Jalali, and Zabihollah Rezaee

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Becoming a blockchain user: understanding consumers’ benefits realisation to use blockchain-based applications, Nirmalee Raddatz, Joshua Coyne, Philip Menard, and Robert E. Crossler

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Are CEO experience and financial expertise associated with financial restatements?, Zabihollah Rezaee, Kaveh Asiaei, and Toktam Safdel Delooie

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Implicit taxes in imperfect markets, Hannah Smith

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The next best thing: Social presence and accountability's impact on auditor professional skepticism, Kate Sorensen and Marc Ortegren

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High-risk deviant decisions: Does neutralization still play a role?, Bradley S. Trinkle, Merrill Warkentin, Kalana Malimage, and Nirmalee Raddatz

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The JOBS Act, underwriting costs, and voluntary disclosure, Ji Yu, Lei Gao, Zabihollah Rezaee, and Shipeng Han

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Key audit matters reports in china: Their descriptions and implications of audit quality, Yamin Zeng, Joseph H. Zhang, Junsheng Zhang, and Mengyu Zhang

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Tournament Incentives and Corporate Social Responsibility Performance, Xuezhou Zhao, Gaoguang Zhou, and Zabihollah Rezaee

Submissions from 2020

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CEO political ideologies and auditor-client contracting, Avishek Bhandari, Joanna Golden, and Maya Thevenot

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Regulatory Enforcement of Accounting Ethics in Puerto Rico, Rogelio J. Cardona, Zabihollah Rezaee, Wanda Rivera-Ortiz, and José C. Vega-Vilca

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Internal controls, risk management, and cash holdings, Hanwen Chen, Daoguang Yang, Joseph H. Zhang, and Haiyan Zhou

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Peer firms’ earnings predictability and pricing efficiency–evidence from IPOs*, Lei Gao, Zabihollah Rezaee, and Ji Yu

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Addressing cheating when using test bank questions in online Classes, Joanna Golden and Mark Kohlbeck

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Labor adjustment costs and asymmetric cost behavior: An extension, Joanna Golden, Raj Mashruwala, and Mikhail Pevzner

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Is cost stickiness associated with management earnings forecasts?, Shipeng Han, Zabihollah Rezaee, and Ling Tuo

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Impact of deterrence and inertia on information security policy changes, Kalana Malimage, Nirmalee Raddatz, Brad S. Trinkle, Robert E. Crossler, and Rebecca Baaske

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Business sustainability factors and stock price informativeness, Anthony C. Ng and Zabihollah Rezaee

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CEO financial background and internal control weaknesses, Javad Oradi, Kaveh Asiaei, and Zabihollah Rezaee

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Internal motivators for the protection of organizational data, Nirmalee I. Raddatz, Joshua G. Coyne, and Bradley S. Trinkle

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The impact of awareness of being monitored on computer usage policy compliance: an agency view, Nirmalee I. Raddatz, Kent Marett, and Brad S. Trinkle

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Grassroots adoption of cloud-based storage solutions, Nirmalee I. Raddatz, Thomas Stafford, Craig Van Slyke, and Merrill Warkentin

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Application of time series models in business research: Correlation, association, causation, Zabihollah Rezaee, Sara Aliabadi, Alireza Dorestani, and Nick J. Rezaee

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Environmental disclosure quality and risk: the moderating effect of corporate governance, Zabihollah Rezaee, Mohammad Alipour, Omid Faraji, Mehrdad Ghanbari, and Babak Jamshidinavid

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Corporate social responsibility and earnings quality: Evidence from China, Zabihollah Rezaee, Huan Dou, and Huili Zhang

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Discussion of (dis)aggregated earnings guidance and acquisition financing, Joseph H. Zhang

Submissions from 2019

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CEO career concerns and expectations management, Elio Alfonso, Li Zheng Brooks, Andrey Simonov, and Joseph H. Zhang

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CEO power and labor productivity, Emily Breit, Xuehu (Jason) Song, Li Sun, and Joseph Zhang

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Debt contract strictness and auditor specialization, Carolyn M. Callahan, Gary F. Peters, and Joseph H. Zhang

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Managerial ability, forecasting quality, and open-market repurchase program completion, Jian Cao, Yun Cheng, Joanna Golden, and Joseph H. Zhang

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The Unintended Effects of Financial Accounting Standard 123R on Stock Repurchase and Dividend Activity, Joanna Golden and Mark Kohlbeck

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Analysts' information acquisition and stock price synchronicity: A regulatory perspective from China, Haiyan Jiang, Donghua Zhou, and Joseph H. Zhang

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Accrual anomaly and mandatory adoption of IFRS: Evidence from Germany, Jung Hoon Kim and Steve Lin

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Relative Effects of IFRS Adoption and IFRS Convergence on Financial Statement Comparability, Steve Lin, William N. Riccardi, Changjiang Wang, Patrick E. Hopkins, and Gary Kabureck

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Corporate diversification, debt maturity structures and firm value: The role of geographic segment data, Kingsley O. Olibe, Zabihollah Rezaee, James Flagg, and Richard Ott

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Business sustainability in Asia: Compliance, performance, and integrated reporting and assurance, Zabihollah Rezaee, Judy Tsui, Peter Cheng, and Gaoguang Zhou

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Are the Quantity and Quality of Sustainability Disclosures Associated with the Innate and Discretionary Earnings Quality?, Zabihollah Rezaee and Ling Tuo

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Relevance of big data to forensic accounting practice and education, Zabihollah Rezaee and Jim Wang

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The accounting and market consequences of the JOBS Act of 2012: an early study, Ji Yu, Zabihollah Rezaee, and Joseph H. Zhang

Submissions from 2018

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Analysts’ stock ownership and stock recommendations, Jesse Chan, Steve Lin, Yong Yu, and Wuyang Zhao

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Waiting for guidance: Disclosure noise, verification delay, and the value-relevance of good-news versus bad-news management earnings forecasts, Lee Jeremy Cohen, Alan J. Marcus, Zabihollah Rezaee, and Hassan Tehranian

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The Effect of Shareholder Rights and Information Asymmetry on Stock-Option-Related Repurchase Activity, Joanna Golden

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Corporate social responsibility and goodwill impairment, Joanna Golden, Li Sun, and Joseph H. Zhang

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Information technology investment and the timeliness of financial reports, Joseph Atkins Johnston and Joseph H. Zhang

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Is other comprehensive income reported in the income statement more value relevant? The role of financial statement presentation, Steve Lin, Donel Martinez, Changjiang Wang, and Ya Wen Yang

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Innovation, financial reporting quality, and audit quality, Gerald J. Lobo, Yuan Xie, and Joseph H. Zhang

The emergence of business sustainability: Educational, practical and research implications, Anthony Ng and Zabihollah Rezaee

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Supply chain management and business sustainability synergy: A theoretical and integrated perspective, Zabihollah Rezaee

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Application of time series analyses in big data: Practical, research, and education implications, Zabihollah Rezaee, Alireza Dorestani, and Sara Aliabadi

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Do multiple foreign listings create value for firms?, Leyuan You, Janet D. Payne, and Steve Wen Jen Lin

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Accounting Comparability, Audit Effort, and Audit Outcomes, Joseph H. Zhang

Submissions from 2017

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Accounting Quality, Liquidity Risk, and Post-Earnings-Announcement Drift, Jeff Zeyun Chen, Gerald J. Lobo, and Joseph H. Zhang

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Can blockchains serve an accounting purpose?, Joshua G. Coyne and Peter L. McMickle

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The influence of family firm dynamics on voluntary disclosures, Joanna Golden and Mark J. Kohlbeck

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Environmental uncertainty and tax avoidance, Henry Huang, Li Sun, and Joseph Zhang

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Fair value measurement and accounting restatements, Yi Hung Lin, Steve Lin, James M. Fornaro, and Hua Wei Solomon Huang

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Business sustainability: Performance, compliance, accountability and integrated reporting, Zabihollah Rezaee

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The relevance of business sustainability in the hotel industry, Zabihollah Rezaee and Eun Kyong Cindy Choi

Integration of real-time analysis of big data into sustainability attributes, Zabihollah Rezaee, Saeid Homayoun, and Maria Mora

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Voluntary disclosure of non-financial information and its association with sustainability performance, Zabihollah Rezaee and Ling Tuo

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Goodwill impairment loss and bond credit rating, Li Sun and Joseph H. Zhang

Submissions from 2016

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Corporate patents, R&D success, and tax avoidance, Lei Gao, Leo L. Yang, and Joseph H. Zhang

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The association between information technology investments and audit risk, Shipeng Han, Zabihollah Rezaee, Ling Xue, and Joseph H. Zhang

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The volatility of other comprehensive income and audit fees, Hua Wei Huang, Steve Lin, and K. Raghunandan

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Value-relevance of corporate social responsibility: Evidence from short selling, Archana Jain, Pankaj K. Jain, and Zabihollah Rezaee

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Business sustainability research: A theoretical and integrated perspective, Zabihollah Rezaee

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Comments of the auditing standards committee of the auditing section of the american accounting association on PCAOB concept release on audit quality indicators, no. 2015-005, july 1, 2015, Zabihollah Rezaee, John Abernathy, Monika Causholli, Paul N. Michas, Pamela B. Roush, Stephen Rowe, and Uma K. Velury

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Accounting quality, debt covenant design, and the cost of debt, Charlene P. Spiceland, Leo L. Yang, and Joseph H. Zhang

Submissions from 2015

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Firms' earnings smoothing, corporate social responsibility, and valuation, Lei Gao and Joseph H. Zhang

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The auditing standards committee of the auditing section of the American accounting association is pleased to provide comments on PCAOB staff consultation paper no. 2015-01, the auditor’s use of the work of specialists, Jennifer R. Joe, Diane J. Janvrin, Dereck Barr-Pulliam, Stephani Mason, Marshall K. Pitman, Zabihollah Rezaee, Kerri Ann Sanderson, and Yi Jing Wu

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The effects of financial reporting on bank loan contracting in global markets: Evidence from mandatory IFRS adoption, Steve Lin

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Business sustainability performance and cost of equity capital, Anthony C. Ng and Zabihollah Rezaee

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Corporate Governance Post-Sarbanes-Oxley: Regulations, Requirements, and Integrated Processes, Zabihollah Rezaee

Submissions from 2014

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Does voluntary adoption of XBRL reduce cost of equity capital?, Lizhong Hao, Joseph H. Zhang, and Jing Bob Fang

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Voluntary disclosure of reasons for auditor changes and the capital market reaction to information disclosure, Mahmud Hossain, Santanu Mitra, and Zabihollah Rezaee

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Pretreatment dynamics: Aligning the control authority’s perspective with the industry’s perspective, Pete A. Shack and Larry W. Moore

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The effects of harmonization and convergence with IFRS on the timeliness of earnings reported under Chinese GAAP, Grace Shu Hsing Wu, Shu hsing Li, and Steve Lin

Submissions from 2013

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Ownership structure, financial reporting fraud and audit quality: Chinese evidence, Yu Chen and Zabihollah Rezaee

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Challenges and opportunities in cross-country accounting research, Elizabeth A. Gordon, Adam Greiner, Mark J. Kohlbeck, Steven Lin, and Hollis Skaife

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Auditing regulations and bank shareholders' wealth: An international analysis, Mahmud Hossain, Santanu Mitra, and Zabihollah Rezaee

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A test of the market's pricing of nontransitory dirty surplus flows, Audrey Wen hsin Hsu and Steve Lin

Submissions from 2012

Evaluations of conventional, SSF, advanced oxidation processes for the removal of PPCPs and EDCs, and reduction of DBP formation, Devendra Borikar, Saad Jasim, Madjid Mohseni, Leslie Bragg, Mark Servos, Souleymane Ndiongue, and Larry Moore

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Corporate sustainability integrating performance and reporting, Ann M. Brockett and Zabihollah Rezaee

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The role of corporate governance in convergence with IFRS: Evidence from China, Yu Chen and Zabihollah Rezaee