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Submissions from 2023

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A meta-analysis of factors affecting acceptance of information technology in auditing, Akram Afsay, Arash Tahriri, and Zabihollah Rezaee

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Ideological Imprints and Corporate Innovation: Evidence from China, Syed Tauseef Ali, Joseph H. Zhang, Farman Ali, Misraku Molla Ayalew, and Muhammad Ullah

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Information Transparency and Investment in Follow-on Innovation*, Jeff Zeyun Chen, Yongtae Kim, Leo L. Yang, and Joseph H. Zhang

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Does options trading deter real activities manipulation?, Mahmoud Delshadi, Mahmoud Hosseinniakani, and Zabihollah Rezaee

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Financial reporting consequences of CEOs' early-life exposure to disasters and violent crime, Joanna Golden and Mark Kohlbeck

Board Chairs’ Early-Life Experience and Tax Avoidance, Rita W. Green

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The Controversial Link between CSR and Financial Performance: The Mediating Role of Green Innovation, Saeid Homayoun, Bita Mashayekhi, Amin Jahangard, Milad Samavat, and Zabihollah Rezaee

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Securities and Exchange Commission Comment Letter Disclosures and Short Sellers’ Front Running, Sam Sunghan Lee, Zhejia Ling, and Zabihollah Rezaee

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Managerial stock ownership, debt covenants, and the cost of debt, Steve Lin, Assma Sawani, and Changjiang Wang

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Mapping the state of expanded audit reporting: a bibliometric view, Bita Mashayekhi, Ehsan Dolatzarei, Omid Faraji, and Zabihollah Rezaee

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Substantive or symbolic compliance with regulation, audit fees and audit quality, Fakhroddin MohammadRezaei, Omid Faraji, Zabihollah Rezaee, Reza Gholami-Jamkarani, and Mehdi Yari

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Board Chairs’ Early-Life Experience and Tax Avoidance, Yukun Pan, Lin Liao, Daifei Yao, and Joseph H. Zhang

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Giving to Get Well: Patients’ Willingness to Manage and Share Health Information on AI-Driven Platforms, Nirmalee I. Raddatz, William J. Kettinger, and Joshua Coyne

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Comparative analysis of environmental, social, and governance disclosures, Zabihollah Rezaee, Saeid Homayoun, Ehsan Poursoleyman, and Nick J. Rezaee

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Business sustainability reporting and assurance and sustainable development goals, Zabihollah Rezaee, Saeid Homayoun, Nick J. Rezaee, and Ehsan Poursoleyman

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Corporate governance and earnings quality: the behavioral theory of corporate governance (evidence from Iran), Zabihollah Rezaee and Mohammad Hossein Safarzadeh

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What does corporate sustainability reporting imply to auditors? Evidence from going-concern opinions and discretionary accruals, Ling Tuo, Shipeng Han, Zabihollah Rezaee, and Ji Yu

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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Mapping the conceptual structure of intellectual capital research: A co-word analysis, Omid Faraji, Kaveh Asiaei, Zabihollah Rezaee, Nick Bontis, and Ehsan Dolatzarei

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

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The Controversial Link between CSR and Financial Performance: The Mediating Role of Green Innovation, Feng Guo, Adi Masli, Yang Xu, and Joseph H. Zhang

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What does corporate sustainability reporting imply to auditors? Evidence from going-concern opinions and discretionary accruals, Gerald J. Lobo, Meng Lyu, Bing Wang, and Joseph H. Zhang

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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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Bankruptcy: The result of failed financial relationships, 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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Mapping the state of expanded audit reporting: a bibliometric view, Christine E. Earley, Karen L. Hooks, Jenifer R. Joe, Paul W. Polinski, Zabihollah Rezaee, Pamela B. Roush, Kerri Ann Sanderson, and Yi Jing Wu

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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