Research & Publications

Publications

  • Arrington, C. E. and Upton, D. R. “Three “-Izations“: Thinking with but beyond the sociological in comprehending accounting in a global context,” Forthcoming International Journal of Critical Accounting.
  • Chinloy, P. & Winkler, D. T. “Agent Performance, Incentives and Ownership,” Forthcoming Journal of Housing Research.
  • Harden, J. W. and Upton, D. R. “A look at how states are responding to related-party intangible fees,” Forthcoming State Tax Notes.
  • Upton, D. R. and Arrington, C. E. “Implicit racial prejudice against African-Americans in balanced scorecard performance evaluations,” Forthcoming Critical Perspectives on Accounting.
  • Winkler, D. T. & Hughen, W. K. “Fringe Benefits Compensation of Real Estate Agents and Brokers,” Forthcoming International Real Estate Review.

Publications: 2011

  • Chinloy, P. & Winkler, D. T. (2011). “Contracts, Labor Supply and Income Targeting,” Journal of Labor Research,” 32(2), 113-135
  • Hughen, L., J. R. Livingstone, and D. R. Upton. (2011). “Switching from LIFO – strategies for change,” The CPA Journal, April: 26-29.
  • Jones, A., Norman, C. S., & Rose, J. (2011). “Engagement Quality Reviews: Are they really objective?” Advances in Accounting Behavioral Research, 14, 143-164.

Publications: 2010

  • Bamber, E.M. and Iyer, V.M., “The effect of auditing firms’ tone at the top on auditors’ job autonomy, organizational-professional conflict, and job satisfaction,”  Forthcoming International Journal of Accounting and Information Management
  • Biggart, T. B. & Harden, J. W. (2010). “Economic Substance Codification,” Strategic Finance. 92(7):10-12
  • Biggart, T. B., Burney, L. L., Flanagan, R., & Harden, J. W. (2010). “Is a Balanced Scorecard Useful in a Competitive Retail Environment?” Management Accounting Quarterly, 28.
  • Chinloy, P. & Winkler, D. T. (2010). “Contract Incentives and Effort,” Journal of Real Estate Research, 32 (4), 397-412.
  • Dee, C., Lulseged, A., & Zhang, T. (2010). “Client Stock Market Reaction to PCAOB Sanctions against a Big Four Auditor,” Contemporary Accounting Research. Vol. 28 Issue 1, p263-291, 29p
  • Hughen, L. (2010). “When Do Accounting Earnings Matter More than Economic Earnings? Evidence from Hedge Accounting Restatements,” Journal of Business Finance & Accounting, 37 (9-10), 1027-1056.
  • Jones, A. & Jonas, G. A. (2010). “Corporate Social Responsibility Reporting: The Growing Need for Input from the Accounting Profession,” CPA Journal, 81 (2), 65-71.
  • Huang, D. and F. Wang, “Cash Investments and Assets Returns,” Forthcoming Journal of Banking & Finance.
  • Huang, D. and P Hsu. “Technology Prospects and the Cross-Section of Stock Returns,” Forthcoming Journal of Empirical Finance.
  • Jones, A., Norman, C.S. and Wier, B.  “Healthy Lifestyle as a Coping Mechanism for Role Stress in Public Accounting.” Forthcoming Behavioral Research in Accounting
  • Jud, G. D. & Winkler, D. T., “The Housing Futures Market,” Journal of Real Estate Literature.
  • Upton, D. Implications of Social Value Orientation and Budget Levels on Group Performance and Performance Variance Forthcoming Journal of Managerial Accounting Research.

Publications: 2009

  • Balvers, R. and Huang, D. (2009). “Money and the (C)CAPM.” Journal of Financial and Quantitative Analysis Vol. 44, No. 2., 337-368.
  • Balvers, R. and Huang, D. (2009). “Evaluation of linear asset pricing models by implied portfolio performance,” Journal of Banking & Finance Vol. 33, No.  9, 1586-1596Benjamin, J. D., Chinloy, P., Jud, G. D., and Winkler, D. T. (2009). “Labor Supply, Flexible hours and Real Estate Agents,” Real Estate Economics Vol. 37. No. 4.
  • Biggart, T.B., Harden, J.W. and Livingstone, J.R. (2009). “Tax Implications and Responses for the Market Collapse,” Journal of Financial Service Professionals, 63 (January): 69-84.
  • Livingstone, J.R. and Omer, T.C. (2009). Publicly Traded Partnerships, Tax Cost, and Choice of Entity, Tax Notes, July 27, 365-378.

Publications: 2008

  • Arquette, G., Brown, W. O. , & Burdekin, R. C. (2008). ”Investigating US ADR and Hong Kong H-Share Spreads Against Domestic Shanghai Stock Exchange Listings of Chinese Firms.” Journal of Banking and Finance, 32(9), 1916-1927.
  • Biggart, T. B. & Harden, J. W. (2008).  “AMT Relief: IF Not too Late, Definitely too Little,” Strategic Finance, 12-14.
  • Biggart, T. B. & Harden, J. W. (2008).  “The Economic Stimulus Act of 2008: Depreciation Provisions,” Strategic Finance, 15-16.
  • Brown, W.O., J.H. Mulherin, and M.D. Weidenmier, 2008, “Competing with the NYSE.” Quarterly Journal of Economics Vol. 123, No. 4. 1679-1719.
  • Benjamin, J. D., Chinloy, P., Jud, G. D. , & Winkler, D. T. (2008). Profitability Through Product Expansion: Does It Work In The Real Estate Brokerage Industry? Journal of Real Estate Practice and Education , 11(1), 1-14
  • Iyer, V.M. and A. Watkins, 2008, “Adoption of Sarbanes-Oxley Measures by Nonprofit Organizations: An Empirical Study.” Accounting Horizons Vol.22, No. 3, 255-277.
  • Jud, G. D. & Winkler, D. T. (2008). Housing Futures Markets: Early Evidence of Return and Risk. Journal of Housing Research, 17 (1), 1-12.
  • Mascha, M., Harden, J. W. , & Trebby, J. (2008). “Trading in CO2 Credits: Tax Issues to Consider,” CPA Journal, 42-47.
  • Seiler, V. L., Seiler, M. J., Winkler, D. T. , Newell, G., & Webb, J. R. (2008).  “Service Quality Dimensions in Residential Real Estate Brokerage’” Journal of Housing Research, 17 (2), 73-86.
  • Sprinkle, G. B., Williamson, M. G., & Upton, D. R. (2008). ”The Effort and Risk-Taking Effects of Budget-Based Contracts,” Accounting Organizations & Society 33(4-5), 436-452.

Publications: 2007

  • Arrington, C. E. (2007). “A Prolegomenon to the Relation Between Accounting, Language and Ethics,” The Australasian Accounting, Business & Finance Journal, Vol. 1, No. 2, 1-12.
  • Arrington, C. E. & Watkins, A. L (2007). ”Accounting, New Public Management and American Politics: Theoretical Insights Into the National Performance Review.” Critical Perspectives on Accounting, 18, 33-58.
  • Angus, J., Brown, W. O., Smith, J. K. , & Smith, R. (2007).”What’s in Your 403(b)? Academic Retirement Plans and the Cost of Underdiversification.” Financial Management, 36 (2), 87-124.
  • Biggart, T. B., Harden, J. W., & Livingstone, J. (2007). “Small Business and Work Opportunity Tax Act of 2007.” Journal of Financial Service Professionals, 58-64.
  • Biggart, T. B. & Harden, J. W. (2007). ”AMT Credit Relief for Losses on ISO Stock Sales.” Strategic Finance, 13-14, 61.
  • Bamber, E. Michael & Iyer, V. M. (2007). ”Auditors’ Identification with Their Clients and Its Effect on Auditors’ Objectivity.” Auditing: A Journal of Practice and Theory, 26 (2), 1-24.
  • Balvers, R. and Huang, D. “Productivity-Based Asset Pricing: Theory and Evidence.” Journal of Financial Economics 86 (2), 405-445.
  • Benjamin, J. D., Chinloy, P., Jud, G. D. , & Winkler, D. T. (2007). ”Do Some People Work Harder Than Others? Evidence from Real Estate Brokerage.” Journal of Real Estate Finance and Economics, 35 (1), 95-110.
  • Benjamin, J. D., Chinloy, P., & Winkler, D. T. (2007). ”Sorting, Franchising and Real Estate Brokerage Firms.” Journal of Real Estate Finance and Economics, 34 (2), 189-206.
  • Kolbasovsky, L., Dunbar, A., & Phillips, J. (2007). FIN 48 Adoption Disclosures. Financial Reporting Watch
  • Winkler, D. T., Jud, G. D. , & Wingler, T. R. (2007). “The Role of Commission Rates and Specialization in the Determination of Real Estate Agent Income.” Journal of Housing Research, 16 (1), 19-31.

Publications: 2006

  • Brown, W. O., Helland, E. A., & Smith, J. K. (2006).”Corporate Philanthropic Practices.” Journal of Corporate Finance, 12 (5), 855-877.
  • Brown, W. O., Burdekin, R. C. K., & Weidenmier, M. W. (2006).”Volatility in an Era of Reduced Uncertainty: Lessons from Pax Britannica.” Journal of Financial Economics, 79 (3), 693-707.
  • Harden, J. W., Dilley, S. C. , & Biggart, T. B. (2006). ”Expanded Professional Liability: The Implications of Circular 230 for Financial Professionals.” Journal of Financial Service Professionals, 44-51.
  • Harden, J. W. & Biggart, T. B. (2006).”Washington Should Listen to Washington. Tax Notes,” 169-171.
  • Huang, D. ”Market States and International Momentum Trading Strategies,” Quarterly Review of Economics and Finance, July 2006, 437-446
  • Watkins, A. L. & Iyer, V. (2006). ”Improving Ethics Education: How Practitioner Partnering Can Help.” CPA Journal, 26 (2).
  • Jones, A. & Norman, C. S. (2006).”Decision Making in a Public Accounting Firm: An Instructional Case in Risk Evaluation, Client Continuance, and Auditor Independence within the Context of the Sarbanes-Oxley Act of 2002.” Issues in Accounting Education, 21 (4), 431-447.
  • Benjamin, J. D., Chinloy, P., Jud, G. D. , & Winkler, D. T. (2006). ”Franchising in Residential Brokerage.” Journal of Real Estate Research, 28 (1), 61-70.
  • Jud, G. D., Wingler, T. R. , & Winkler, D. T. (2006). ” Single-Family Housing and Wealth Portfolios.” Journal of Real Estate Portfolio Management, 12 (1), 13-22.
  • Jud, G. D. & Winkler, D. T. (2006). ”The Announcement Effect of an Airport Expansion on Housing Prices.” Journal of Real Estate Finance and Economics, 33 (2), 91-103.

Publications: 2005

  • Biggart, T. B., Harden, J. W. , & Livingstone, J. R. (2005). ”International Provisions of the Jobs Creation Act.” Strategic Finance, 13-14.
  • Livingstone, J. R., Harden, J. W. , & Biggart, T. B. (2005). ”The American Jobs Creation Act of 2004: A Review of Key Provisions.” Journal of Financial Service Professionals, 80-92.
  • Iyer, V. M. & Raghunandan, K. (2005). ”Gender Differences in Perceptions of CPA Firm Alumni.” Managerial Auditing Journal.
  • Benjamin, J. D., Chinloy, P., Jud, G. D. , & Winkler, D. T. (2005). ”Technology and Real Estate Brokerage Firm Financial Performance.” Journal of Real Estate Research, 27 (4), 409-426.
  • Jud, G. D., Roulac, S. E. , & Winkler, D. T. (2005). ” Evaluating the Risk of Housing Investment.” Appraisal Journal, 73 (4), 370-383.
  • Jud, G. D. & Winkler, D. T. (2005). ”Competition in Real Estate Brokerage from National Banks and Financial Holding Companies.” Journal of Real Estate Practice and Education, 8 (1), 83-98.
  • Jud, G. D. & Winkler, D. T. (2005). ”Returns to Single-Family Owner-Occupied Housing.” Journal of Real Estate Practice and Education, 8 (1), 25-44.

Publications: 2004

  • Arrington, C. E. (2004). Rhetoric and the Radically Chic: How Arguments about Academic Accounting Fall off the Runway. Critical Perspectives on Accounting, 15, 249-253.
  • Harden, J. W. & Biggart, T. B. (2004). Advance Pricing Agreement: A Chance for Certainty in the Midst of Chaos. Part 2. Strategic Finance, 86 (4), 11-12.
  • Harden, J. W. & Biggart, T. B. (2004). Advanced Pricing Agreement: A Chance for Certainty in the Midst of Chaos. Part 1. Strategic Finance, 86 (3), 12-14.
  • Iyer, G. & Iyer, V. M. (2004). The Impact of Non-Audit Service Fee Disclosure Requirements on Audit Fee and Non-Audit Service Fee in the United Kingdom: An Empirical Analysis. Advances in Accounting, 20, 127-140.
  • Iyer, V. M. & Rama, D. V. (2004). Clients’ Expectations on Audit Judgments: A Note. Behavioral Research in Accounting, 16,63-76.

Books

  • Ajami, R., Arrington, C. E. , Mitchell, F., & Norreklit, H. (2005). Globalization, Management Control, & Ideology: Local and Multinational Perspectives, Copenhagen: DJOF Publishing.
  • Brown, W. O. (2008). Asset Market Expansion and Shanghai Vs. Hong Kong Listings of Chinese Firms. In Richard C.K. Burdekin (Ed.) China‘s Monetary Challenges: Past Experiences and Future Challenges. London: Cambridge University Press.
  • Shearer, T. L. & Arrington, C. E. (2005). Accounting in Other Wor[l]ds: A Feminism Without Reserve. In Norman B. Macintosh & Trevor Hopper (Ed.) Accounting, the Social, and the Political: Classics, Contemporary and Beyond, (pp. 217-225). Amsterdam: Elsevier.
  • Arrington, C. E. & Francis, J. R. (2005). Letting the Chat Out of the Bag: Deconstruction, Privilege, and Accounting Research. In Norman B. Macintosh & Trevor Hopper (Ed.) Accounting, The Social, and the Political: Classics, Contemporary and Beyond, (pp. 115-124). Amsterdam: Elsevier.
  • Watkins, A. L. & Arrington, C. E. (2005). Late-modern Politics and the Ubiquity of Accounting: The Expansion of New Public Management within the U.S. Public Sector. In Ajami, Arrington, Mitchell, Norreklit (Ed.) Globalization, Management Control, and Ideology, (pp. 181-195). Denmark
  • Arrington, C. E. (2005). Jeremiah, Bill Gates and American Ideology. In Ajami, Arrington, Mitchell, Norreklit (Ed.) Globalization, Management Control, and Ideology, (pp. 23-31). Denmark:
  • Ajami, R., Arrington, C. E. , Mitcvhell, F., & Norreklit, H. (2005). Globalization, Management Control and Ideology. In Ajami, Arrington, Mitchell, Norreklit (Ed.) Globalization, Management Control and Ideology, (pp. 11-20). Denmark: