Faculty Research

Accounting & Business Law

The faculty of the Department of Accounting and Business Law are productive scholars. Their published works make significant contributions to both scholarly and practical literature. Find their latest publications below.

PUBLICATIONS BY YEAR

See the latest research from our faculty.
  • 2023

    Pelzer, J.E., Booker, D., Pencle, N., and Brown, V. (2023). Making the Case for Diversity in the Accounting Curriculum: An Examination of the Absence of Underrepresented Minorities in Accounting Case Studies. Issues in Accounting Education, forthcoming.

    VanDenburgh, William M., Daniels, R., and DeLaurell, R. (2023) “FASB Takes on Crypto,” The CPA Journal, July/August: 24-29.

  • 2022

    VanDenburgh, William M., DeLaurell, R., and Daniels, R. (2022) “Regulatory Concerns Could Dampen Investor Excitement for Stablecoins,” The CPA Journal (July/August): 60-65.

    DeLaurell, Roxane, Daniels, R., and Pelzer, J. (2022) “SEC Enforcement Actions Support Critical Skills-based Ethics Training,” The CPA Journal (March/April): 38-41.

    W. VanDenburgh, and J. Braswell, “T-Bill Opportunities in 2022,” CCH-Taxes, August 2022, pp. 65-71.

    Tribou, K. J. and F. Badua (2022). “Minding Manners and Playing Fair: Social Audits Against Bullying” Internal Auditing, 37(6): 27-32. Australian Business Dean’s Council (ABDC)=C

    Tribou, K., and M. A. Kidd (2022). “Woman-to-Woman Workplace Bullying in the Audit Field.” Current Issues in Auditing, 16(1): A27-A37. ABDC=B

    Pelzer, J. E., & Hogan, R. S. (2022). In the short-term, it is never the wrong time to certify: the mitigating impact of certification on firm valuation. Meditari Accountancy Research, ahead-of-print.

    Kilpatrick, R.L., “Monitoring Sanctions Compliance at Sea” 42 NORTHWESTERN JOURNAL OF INTERNATIONAL LAW AND BUSINESS 221-251 (2022)

    Kilpatrick, R.L, and Felicity G. Attard, “Maritime Stowaways: Public and Private Legal Implications” 36 OCEAN YEARBOOK 621-658 (2022)

  • 2021

    Bressler, P. (2021) "In a Minsky Moment, Can Financial Statement Data Predict Stock Market Crashes and Recessions?", Journal of Corporate Accounting and Finance, 32(3): 155-163.

    Xu. Y., Daniels, R., and VanDenburgh, W. (2021) “Taxing Implications of Clawbacks,” Taxes - The Tax Magazine 99 (2): 65-72. (Editorial Review Applied)

    VanDenburgh, P. Harmelink, and J. Pelzer, “Comparing After-Tax Yields of Muni Bonds and U.S. Treasury Notes with Proposed Tax Rate Increases,” Practical Tax Strategies, August 2021, pp. 4-11.

    VanDenburgh and R. Daniels, "Pragmatic Realities of Bitcoin and Crypto-Investing," The CPA Journal, June/July 2021, pp. 36-41.

    Xu, Y., Wang, K., and D. Ziegenfuss. 2021. The Effect of Professional Identity Salience and Leadership Climate on Accountants' Ethical Decision. Journal of Leadership and Management, 18, 25-36.

    Pelzer, J. R. E. (2021). Processing change: A qualitative study examining the frontstage and backstage of audit firms contemplating the implementation of critical audit matters. International Journal of Auditing, 25(3), 769-796.

    Pelzer, J. E., & Nkansa, P. (2021). Why aren’t more minority accounting students choosing auditing? An examination of career choice and perceptions. Accounting Education, 1-23.

    Hogan, R. S. "Analysts Promoted to Managing Director and Forecast Accuracy” (2021) (with Elio Alfonso and Andrey Simonov) Journal of Forensic and Investigative Accounting. 13(1), 102-122.

  • 2020

    Bressler, P. (2021) "In a Minsky Moment, Can Financial Statement Data Predict Stock Market Crashes and Recessions?", Journal of Corporate Accounting and Finance, 32(3): 155-163.

    Bressler, P., and Killey, M. (2020), “Winners and Losers Under the TCJA”, Tax Notes Federal, 169 (4): 611-618 and Tax Notes State, 98(4): 393-400.

    Bressler, P, Harvin, O. and Killey, M. (2020), “Should Renewable Energy Tax Credits Be Renewed? A Discussion of Policy Options”, Oil, Gas & Energy Quarterly, 68 (3): 379-387.

    Gonzalez, M., Salgado, M., Quesada, G., and Hogan, R. (2020) “Logistic Cost Impact in the Supplier’s Selection: an empirical study.” International Journal Logistics Economics and Globalisation, 8(4), 285-308.

    Kilpatrick, R.L. (2020) “Why Evolving European SAR Policies Threaten Merchant Shipping” 7 MARITIME SAFETY AND SECURITY LAW JOURNAL 39-61.

    Kilpatrick, R.L., “Maritime Sanctions Clauses” LLOYD’S MARITIME AND COMMERCIAL LAW QUARTERLY 565-583 (2020).

    Kilpatrick, R.L., “North Korea’s Sanctions-Busting Maritime Practices: Implications for Commercial Shipping” 37 CHINESE (TAIWAN) YEARBOOK OF INTERNATIONAL LAW AND AFFAIRS 199-220 (2020).

  • 2019

    Bressler, P. and Killey M. (2019), “The New Qualified Business Income Deduction for Real Estate Professionals: Concerns and Strategies,” The CPA Journal 89(10): 52-55. (Editorial Applied)

    VanDenburgh, W., Harmelink, P., and DeLaurell, R. (2019), “The Unsustainability of the Current US Fiscal Path: Making the Case for Pragmatic Reforms,” The CPA Journal 89 (11): 38-45. (Editorial Applied)

    Kilpatrick, Richard L. (2019), “Privity and Subcontracting in Multimodal Transport – Diverging Solutions,” Journal of Business Law 7: 481-503.

    Kilpatrick, Richard L. (2019), “Marine Insurance Prohibitions in Contemporary Economic Warfare,” International Law Studies 95: 272-301.

    Hogan, R. and Huerta, D. (2019) "The impact of gender and ethnic diversity on REIT operating performance," Managerial Finance 45(1): 72-84. (PRJ Applied)