Accounting

Faculty Research

Nasrollah Ahadiat

Ahadiat, N., and S. Ahadiat. (2021). An Investigation of Developments in Accounting Education in the United States During 1975-2017. Journal of Higher Education Theory and Practice, Vol. 21, Issue 6.

Ahadiat, N., and M. Gomaa. (2020). Online Education: How to Improve Security and Integrity of Online Accounting Programs. Journal of Instructional Pedagogies. 24: 1-14.  

Ahadiat, N., and R. Martin. (2016). Necessary Attributes, Preparations, and Skills for the Selection and Promotion of Accounting Professionals. Journal of Accounting Finance, Vol. 16(1), pp. 11-25.

Ahadiat, N. (2013). A study of quality of internal control in the US federal financial management systems. Journal of Law and Financial Management, Vol. 12, No. 2.

Ahadiat, N., and D. Rice. (2013). Quandary at National Health Company. International Research Journal of Applied Finance.

Ahadiat, N., and H. Hefzi. (2012). An investigation of earnings management practices: Examining generally accepted principles. International Journal of Business and Social Science, Vol. 3, No. 14.

Ahadiat, N. (2011). Association between audit opinion and provision of nonaudit services: Evidence from British and Australian companies. International Journal of Accounting and Information Management.

Mengjiao (Nancy) Du

Du, M., B. Wong-On-Wing, and D. Yang. (2022). Cross-Cultural Differences in Perceived Control Effectiveness: The Role of Cognition. Behavioral Research in Accounting. 

Nancy Fan

Wang, J., N. Fan. (2014). Audit fee premiums: Pre and post the Andersen scandal and SOX. International Research Journal of Applied Finance, Vol. V, Issue 10.

Fan, N. (2012). A study of foreign earnings management using an empirical distribution approach. International Research Journal of Applied Finance, Vol. III, Issue 12.

Wang, J., N. Fan. (2012). Auditor switching effect on audit pricing: New evidence post Andersen and SOX. Pan-Pacific Journal of Business Research, Vol. 3, No. 1.

Wang, J., N. Fan. (2011). Examination of self-selection bias and Big-N audit fee premiums – Evidence from Norway. The Journal of Accounting and Finance, Issue 51.

Magdy Farag

Lee, Nian Lim (Vic), M. Khalaf, M. Farag, M. Gomaa (2024). The impact of critical audit matters on audit report lag and audit fees: Evidence from the United States.  Journal of Financial Reporting and Accounting. Forthcoming.

Gomaa, A., M. Gomaa, S. Boumediene, and M. Farag. (2023). The Creation of OneTruth: Single-Ledger Entries for Multiple Stakeholders Using Blockchain Technology to Address the Reconciliation Problem. Journal of Emerging Technologies in Accounting. 20(1): 1-17.

Farag, M. (2020). “Auditing an acquisition: A case study.” Journal of Business Cases and Applications 27, pp 1-9. 

Kang, F., M. Farag. (2019). “Auditing standard deficiencies identified in PCAOB inspection reports.” New Accountant 782, pp. 4, 20, 22. 

Farag, M. (2017). “The impact of accelerated filing requirements on meeting audit report deadlines.” Accounting Research Journal 30 (1) 2017, pp. 58-72. 

Farag, M. and R. Elias (2016). “The relationship between accounting students’ personality, professional skepticism and anticipatory socialization.” Accounting Education 25 (2), pp. 124-138. 

Elias, R. and M. Farag. (2015). “The relationship between professional skepticism and whistleblowing: Evidence of a retaliation effect.” Franklin Business & Law Journal issue 3, pp. 1-28. 

Kang, F., M. Farag, R. Hurt and C. Wyrick (2014). “The association between PCAOB-identified Audit deficiencies and small audit firms’ characteristics: evidence from PCAOB inspection reports.” Managerial Auditing Journal - 29 (8), pp. 717-735. 

Farag, M. (2014). “Games, gadgets, and other goods’ discount coupon: an ethics case.” Journal of Business Cases and Applications 10, 2014. 

Farag, M. and R. Elias (2012). “Public accounting firms' mix of service revenue and average productivity: Evidence using revenue per partner.” Managerial Auditing Journal 27 (8), pp. 712-727. 

Farag, M. and R. Elias (2012). “The impact of accounting students’ professional skepticism on their ethical perception of earnings management.” Research on Professional Responsibility and Ethics in Accounting 16, pp. 186-200. 

Elias, R. and M. Farag. (2012). “An investigation of accounting students’ general distrust of corporations.” International Journal of Business, Accounting, and Finance 6 (1), pp. 53-61. 

Farag, M. and R. Elias (2011). “Relative audit fees and client loyalty in the audit market.” Accounting Research Journal 24 (1), pp. 79-93. 

Elias, R. and M. Farag. (2011). “The impact of accounting students’ type A personality and cheating opportunity on their ethical perception.” Journal of the Academy of Business Education, 12 (Fall), pp. 77-84.

Elias, R. and M. Farag. (2010) “The Relationship between accounting students’ love of money and their ethical perceptions.” Managerial Auditing Journal 25 (3), pp. 269-281. 

Brown, R. E. and M. Farag. (2010). “Red flags and risk factors: Lessons from the U.N.’s oil-for-food program.” International Journal of Global Management Studies Professional 2 (1). 

Sharyn Fisk

Fisk, S., M. Im, and R. Hurt. (2017). California State Polytechnic University Pomona. Accounting and Tax Concerns at Chicago Youth Shakespeare. Journal of Business Cases and Applications, Volume 18.

Pak, H. S., S. Fisk, J. Lee. (2020). Banks’ Compliance Practices with Disclosure Requirements for Mortgage Servicing Rights. Pan-Pacific Journal of Business Research. 

Mohamed Gomaa

Gomaa, M., Nian Lim (Vic) Lee, R. Martin-Sheridan. (2024). Accounting System Conceptual Models: The Effect of Alternative Models on Auditors’ Internal Control Review Effectiveness and Efficiency.  Journal of Theoretical Accounting Research. Forthcoming.

Lee, Nian Lim (Vic), M. Khalaf, M. Farag, M. Gomaa. (2024). The impact of critical audit matters on audit report lag and audit fees: Evidence from the United States.  Journal of Financial Reporting and Accounting. Forthcoming.

Gomaa, M., R.L. Hurt, and M. Koo. (2023). Offering a Data Analytics Elective in a Master of Science in Accountancy program. AIS Educator Journal. Forthcoming.   

Gomaa, A., M. Gomaa, S. Boumediene, and M. Farag. (2023). The Creation of OneTruth: Single-Ledger Entries for Multiple Stakeholders Using Blockchain Technology to Address the Reconciliation Problem. Journal of Emerging Technologies in Accounting. 20(1): 1-17.

Tinkelman, D., and M. Gomaa. (2021). Calibrating Word-Sized Graphics for Financial Accounting Applications: Evidence and Examples. Journal of Emerging Technologies in Accounting. 18 (2): 157-169.  

Gomaa, M., F. Kang, and H. Pak. (2021). Student Performance in Online Accounting Tests: In-class vs. Take-home. Pan-Pacific Journal of Business Research. 12(1): 49-60.  

Gomaa, M., K. Kanagaretnam, S. Mestelman, and M. Shehata. (2021). Test-bedding the New Accounting Standards for Loan Loss Reserves. Journal of Economic Behavior and Organization. 187(July): 225-245.  

Ahadiat, N., and M. Gomaa. (2020). Online Education: How to Improve Security and Integrity of Online Accounting Programs. Journal of Instructional Pedagogies. 24: 1-14.

Gomaa, M., and A. Gomaa. (2020). The Effect of Time Pressure, Task Complexity and Litigation Risk on Auditors’ Reliance on Decision Aids. Journal of Theoretical Accounting Research. 15(2): 1-33.  

Gomaa, A., M. Gomaa, and A. Stampone. (2019). A Transaction on the Blockchain: An AIS Perspective, Intro Case to Explain Transactions on the ERP and the Role of the Internal and External Auditor. Journal of Emerging Technologies in Accounting. 16(1): 47-64.  

Gomaa, M., K. Kanagaretnam, S. Mestelman, and M. Shehata. (2018). Testing the Efficacy of Replacing the Incurred Credit Loss Model with the Expected Credit Loss Model. European Accounting Review. 28(2): 309-334.

Ahadiat, N., and M. Gomaa. (2018). Health Care Fraud and Abuse: An Investigation of the Nature, and Most Common Schemes. Journal of Forensic and Investigative Accounting. 10(3): 428-435.

Gomaa, M. I., S. Mestelman, S. M. K. Nainar, M. Shehata. (2017). Endogenous versus Exogenous Fairness Indices in Repeated Ultimatum Games. Theoretical Economics Letters. 7(6, October):1568-1594.

Sledgianowski, D., M. Gomaa, and C. Tan. (2017). Toward Competency Integration in the Accounting Curriculum: Examples Using Big Data Analytics, Information Systems and Technology as Facilitators. Journal of Accounting Education, 38(March): 81-93.

Gomaa, M. I. (2016). Electronic and Paper Document Retention and Auditors’ Responsibilities. Review of Business Information Systems. 20(1): 5-12.

Gomaa, M. I., S. Mestelman, S. M. K. Nainar, M. Shehata. (2016). Fairness in an Ultimatum Game. Theoretical Economics Letters. 6(2):186-194.

Gomaa, M. I. (2015). The Effect of Different Organization Schemes on the Free Recall of Computer Control Objectives. Business and Management Review. 5(2).

Gomaa, M. I., K. Kanagaretnam, S. Mestelman, and M. Shehata. (2015). Exercising Empowerment in an Investment Environment. Journal of Behavioral and Experimental Finance. 7, 33-41.

Gomaa, M. I. (2014). Email Advertising: A Stochastic Epidemic Model and an Approach to Measure Effectiveness. Business and Management Review. 3(12).

Gomaa, M. (2012). An Empirical Investigation of the Relationship between Executive Risk Sharing and Stock Performance in New and Old Economy Firms. Accounting and Finance Research. 1(1): 106-115.

Gomaa, M. I., A. Markelevich, and L. Shaw. (2012). Introducing XBRL through a Financial Statement Analysis Project. Journal of Accounting Education. 29(2-3): 153-173.

Gomaa, M. I., J. E. Hunton, E. H. J. Vaassen, and M. A. Carrie. (2011). Decision Aid Reliance: Modeling the Effects of Decision Aid Reliability and Pressures to Perform on Reliance Behavior. International Journal of Accounting Information Systems. 12(3): 206-224.

Gold, A., J. E. Hunton, and M. I. Gomaa. (2009). The Impact of Client and Auditor Gender on Auditors' Judgments. Accounting Horizons, 23(1), 1-18.

Gomaa, M. I., J. E. Hunton, and J. M. Rose. (2008). The Effects of Control Risk and Litigation Risk on Decision Aid Reliance. International Journal of Applied Decision Sciences, 1(1), 80-106.

Lynch, A. and M. Gomaa. (2003). Understanding the Potential Impact of Information Technology on the Susceptibility of Organizations to Fraudulent Employee Behavior. International Journal of Accounting Information Systems. 4(4):295-308.

Hassan Hefzi

Ahadiat, N., and H. Hefzi. (2012). An investigation of earnings management practices: Examining generally accepted principles. International Journal of Business and Social Science, Vol. 3, No. 14.

Hefzi, H., A. Salimi, and J. Ramirez. (2012). Impact of tax incentives on the location of manufacturing facilities. Journal of Business and Accounting.

Hefzi, H., R. Martin, and J. Hinds. Inside the Black Box: Investigation of student test taking decision processes Business Education

Mary Im

Kim, A. H. B., S. M. Im, and H. Kim. (2022). The Red Dawg Café: A Case Study of a Local Restaurant.  Journal of Business Cases and Application. (36): 1-10. 

Fisk, S., M. Im, and R. Hurt. (2017). Accounting and Tax Concerns at Chicago Youth Shakespeare. Journal of Business Cases and Applications: Vol. 18, pp. 1-27.

Gaver, J., E. Harris, and M. Im. (2016). Determinants and Consequences of Nonprofit Debt Ratings. Accounting Horizons. Vol. 30, No. 3, pp. 363-378.

Gaver J., and M. Im. (2014). Funding Sources and Excess CEO Compensation in Not-for-Profit Organizations. Accounting Horizons. Vol. 28, No. 1, pp. 1-16.

Fei Kang

Gomaa, M., F. Kang, and H. Pak. (2021). Student Performance in Online Accounting Tests: In-class vs. Take-home. Pan-Pacific Journal of Business Research. 12(1): 49-60. 

Huang, X., and F. Kang. (2022). Do high-reputation companies pay more non-audit fees?. Accounting Research Journal. 35(2): 145-159.  

Hao, P., F. Kang, and C. Lee. (2021). Corporate social responsibility and non-audit service fees. Forthcoming at  Asia-Pacific Journal of Accounting & Economics. 

Farag, M., and F. Kang. (2019). Auditing standard deficiencies identified in PCAOB inspection reports, forthcoming at New Accountant.

Huang, X., and F. Kang. (2019). Are family firms more optimistic than non-family firms? Accounting Research Journal 32(3): 399-416.

Hao, P., and F. Kang. (2019). Corporate environmental responsibilities and executive compensation: A Risk management perspective. Business and Society Review 124(1): 145-179.

Huang, X., and F. Kang. (2018). Company reputation and auditor choice: Evidence from Fortune 1000 companies. Accounting Research Journal 31(2): 232-248.

Kang, F. (2017). Do family firms purchase more nonaudit services than non-family firms? International Journal of Auditing 21(2): 212-221.

Kang, F. (2014). Founding family ownership and the selection of industry specialist auditors.  Accounting Horizons 28(2): 261-276.

Kang, F., F. Magdy, R. Hurt, and C. Wyrick. (2014). The association between PCAOB-identified audit deficiencies and small audit firms’ characteristics: Evidence from PCAOB inspection reports. Managerial Auditing Journal 29(8): 717-735.

Ho, J., and F. Kang. (2013). Auditor choice and audit fees in family firms: Evidence from the S&P 1500. AUDITING: A Journal of Practice & Theory 32(4): 71-93.

Meihua Koo

Gomaa, M., R.L. Hurt, and M. Koo. (2023). Offering a Data Analytics Elective in a Master of Science in Accountancy program. AIS Educator Journal. Forthcoming.

He, D., L. Guan, and M. Koo. (2013). The rounding of revenues and earnings by publicly-listed companies in the United States 1950-2010: An empirical analysis. International Journal of Management, Vol. 30, No. 3.

Chang, W.C., H.L. Choy, H.Y. Lin, and M. Koo. (2019). The Determinants and Effects of Clients Following Audit Partners Who Switch Audit Firms. European Accounting Review. 28(3): 541-571.  

Chang, W.C., H.Y. Lin, and M. Koo. (2017). The effect of diversification on auditor selection in business groups: A case from Taiwan. International Review of Economics & Finance. Vol. 49, pp. 422-436.

Lin, H.Y., N.H. Farhani, and M. Koo. (2016). The Impact of Macroeconomic Factors on Credit Risk in Conventional Banks and Islamic Banks: Evidence from Indonesia. International Journal of Financial Research (IJFR). Vol. 7, No. 4.

Taylor, C., and M. Koo. (2015). Voluntary Disclosures and Analysts’ Forecast Dispersion. International Journal of Business, Accounting, and Finance (IJBAF). Vol. 9, No 1, pp 161-173.

Wu, S. H., S. Lin, S.H. Li., M. Koo. (2012). Impact of market segmentation on value relevance of accounting information: Evidence from China. Asia Pacific Journal of Accounting and Economics Accounting Symposium Special Issue, Vol. 19, No. 1.

Joonho Lee

Kim, J. B., Y. Kim, and J. Lee. (2021). Analyst Reputation and Management Earnings Forecasts. Journal of Accounting and Public Policies. (1). 

Pak, H. S., S. Fisk, J. Lee. (2020). Banks’ Compliance Practices with Disclosure Requirements for Mortgage Servicing Rights. Pan-Pacific Journal of Business Research. 

Clement, M., J. Lee, and K. Yong. (2019). A New Perspective on Post-Earnings-Announcement-Drift: Using a Relative Drift Measure. Journal of Business Finance and Accounting. (46):1123-43.  

Lee, J., S. G. Chung. (2019). Analysts’ Reactions to Firms’ Real Activities Management. Review of Accounting and Finance. 18(4): 589-612. 

Baik, B., J. K. Kang, J. K.Kim, J. Lee. (2013). The Liability of Foreigness in Capital Markets: Evidence from the U.S. Stock Market. Journal of International Business Studies 44, 391–411

Lee, J., M. Clement, R. Freeman. (2015). Does PEAD Increase with Event-Specific Information Uncertainty?. Korean Accounting Review, (40),151-188

Nian Lim (Vic) Lee

Gomaa, M., Nian Lim (Vic) Lee, R. Martin-Sheridan. (2024). Accounting System Conceptual Models: The Effect of Alternative Models on Auditors’ Internal Control Review Effectiveness and Efficiency.  Journal of Theoretical Accounting Research. Forthcoming.

Lee, Nian Lim (Vic), M. Khalaf, M. Farag, M. Gomaa. (2024). The impact of critical audit matters on audit report lag and audit fees: Evidence from the United States.  Journal of Financial Reporting and Accounting. Forthcoming.

Rose Martin

Gomaa, M., Nian Lim (Vic) Lee, R. Martin-Sheridan. (2024). Accounting System Conceptual Models: The Effect of Alternative Models on Auditors’ Internal Control Review Effectiveness and Efficiency.  Journal of Theoretical Accounting Research. Forthcoming.

Ahadiat, N., and R. Martin. (2016). Necessary Attributes, Preparations, and Skills for the Selection and Promotion of Accounting Professionals. Journal of Accounting Finance, Vol. 16 (1), pp. 11-25.

Salimi, A., and R. Martin. (2012). The effect of earnings management on bankruptcy prediction models. Journal of Applied Financial Research, Vol. 1.

Martin, R., H. Hefzi, and J. Hinds. Inside the Black Box: Investigation of student test taking decision processes. Business Education Forum, Editor Carol Yacht.

Hong Pak

Gomaa, M., F. Kang, and H. Pak. (2021). Student Performance in Online Accounting Tests: In-class vs. Take-home. Pan-Pacific Journal of Business Research. 12(1): 49-60.  

Pak, H. S., S. Fisk, J. Lee. (2020). Banks’ Compliance Practices with Disclosure Requirements for Mortgage Servicing Rights. Pan-Pacific Journal of Business Research. 

Pak, H., B. Lee, and H. Cha. (2012). Financial effects of the right-to-use model for lessees. Pan-Pacific Journal of Business Research.

Pak, H. (2012). Accounting for changes in accounting estimates (ASC 250): Spread-out vs. catch-up methods. KACPA Journal.

Pak, H., B. Lee, and J. Jin. (2011). Proposed accounting rules for lessors. KACPA Journal.