Research

2016

2015

Rotational Internal Audit Programs and Financial Reporting Quality: Do Compensating Controls Help?

July 

A report from the Institute of Internal Auditors finds that a majority of Fortune 500 companies systematically rotate internal auditors out of the internal audit function and into operational management (IIA 2009a). […]

Sharing is caring: Toward a model of proactive caring through shared leadership

September 

In this paper we address an age-old expression – “sharing is caring.” We offer a model and propositions suggesting that shared leadership proactively increases group-level caring and ultimately group-level performance within organizations through two […]

Structural interdependence in teams: An integrative framework and meta-analysis

March 

Although interdependence is a central aspect of team design, there has been a lack of clarity regarding the meaning and impact of different forms of interdependence. To provide theoretical clarity and to […]

Optimal Inside Debt Compensation and the Value of Equity and Debt

April 

We study the effect of changes in CEO inside debt on equity and debt values during the period in which firms’ disclosure of inside debt increased. We predict optimal CEO relative debt-equity […]

Who’s Heard on the Street? Determinants and Consequences of Financial Analyst Coverage in the Business Press

March 

This study examines the determinants of financial analyst coverage in the business press and the effects of such coverage on analysts’ careers. Using a sample of business press articles that quote a […]

Behavior-Based Pricing: An Analysis of the Impact of Peer-Induced Fairness

March 

Firms tracking consumer purchase information often use behavior-based pricing (BBP), i.e., price discriminate between consumers based on preferences revealed from purchase histories. However, behavioral research has shown that such pricing practices can […]

A 10/7-Approximation Algorithm for an Optimum Cyclic Solution in Additive Travel-time Robotic Cells

February 

This paper considers the problem of scheduling operations in bufferless robotic cells that produce identical parts. Finding a cyclic solution that minimizes the long-run average time to produce a part has long […]

Federal Taxation of Business Organizations and Their Owners (2nd Edition)

May 

The book considers the Federal taxation of business organizations, emphasizing C corporations and S corporations. It is designed for use in professional programs in accounting and is adaptable for use both in […]

Approximations to Optimal Sequences in Single-Gripper and Dual-Gripper Robotic Cells with Circular Layouts

June 

This article considers the problems of scheduling operations in single-gripper and dual-gripper bufferless robotic cells in which the arrangement of machines is circular. The cells are designed to produce identical parts under […]

My family made me do it: A cross-domain, self-regulatory perspective on antecedents to abusive supervisioin

May 

Drawing on resource drain theory, we introduce self-regulatory resource (ego) depletion stemming from family-to-work conflict (FWC) as an alternative theoretical perspective on why supervisors behave abusively toward subordinates. Our two-study examination of a cross-domain antecedent […]

Balancing Production and Distribution in Paper Manufacturing

January 

A paper manufacturing plant minimizes its production cost by using long production runs that combine the demands from its various customers. As jobs are completed, they are released to distribution for delivery. […]

All Things Great and Small: Organizational Size, Boundaries of the Firm, and a Changing Environment

May 

Research findings have established a relationship between organizational size and a substantial set of organizational outcomes, resulting in size’s distinction as “perhaps the most powerful explanatory organizational covariate in strategic analysis”. We […]

Inside the “Black Box” of Sell-Side Financial Analysts

March 

Our objective is to penetrate the “black box” of sell-side financial analysts by providing new insights into the inputs analysts use and the incentives they face. We survey 365 analysts and conduct […]

Maximizing Revenue Through Two-Dimensional Shelf Space Allocation

January 

We consider the problem of optimally allocating contiguous rectangular presentation spaces in order to maximize revenues. Such problems are encountered in the arrangement of products in retail shelf-space and in the design […]

Internal control quality: the role of auditor-provided tax services

July 

We propose that auditor-provided tax services (tax NAS) improve internal control quality by accelerating audit firm awareness of transactions material to the financial statements. Using data from 2004 to 2012, we find robust […]

Traffic-based labor planning in retail stores

June 

Staffing decisions are crucial for retailers since staffing levels affect store performance and labor-related expenses constitute one of the largest components of retailers’ operating costs. With the goal of improving staffing decisions […]

Family Ties in Entrepreneurs’ Social Networks and New Venture Growth

March 

Family ties are an important conduit of resources for entrepreneurs, but both positive and negative outcomes can arise. Building upon a family embeddedness perspective, we develop hypotheses about curvilinear relationships between the […]

Collective organizational engagement: Linking motivational antecedents, strategic implementation, and firm performance

February 

We present a comprehensive theory of collective organizational engagement, integrating engagement theory with the resource management model. We propose that engagement can be considered an organization-level construct influenced by motivationally focused organizational practices that represent […]

Does internal audit function quality deter management misconduct?

March 

Standard-setters believe high-quality internal audit functions (IAFs) serve as a key resource to audit committees for monitoring senior management. However, regulators do not enforce IAF quality or require disclosures relating to IAF […]

2014

Employee Compensation and Benefits Tax Guide, 2014 Edition

May 

Since the  publication of the first edition of this book in 2013, there have been a number of new statutory provisions, regulations, administrative rulings, and cases impacting the taxation of employee compensation […]

The Effects of Cross-Border and Cross-Industry M&As on Home-Region and Global MNEs

January 

We examine the effects of international and product diversification through mergers and acquisitions ( M& As) on the firm’s risk-return profile. We identify the rewards from different types of M& As and […]

Predicting Credit Losses: Loan Fair Values Versus Historical Costs

January 

Standard setters and many investors argue that loan fair values provide more useful information about credit losses than historical cost information while bankers and others generally disagree. We examine the ability of […]

Audit committee financial expertise and earnings management: the role of status

November 

Regulatory pressure to increase both audit committee financial expertise and board independence has resulted in lower status for audit committees relative to management. This status differential is relevant because expertise and relative […]

Arachnophobia: A case on impairment and accounting ethics

November 

This case requires students to apply accounting and ethical decision-making within the context of a potential land impairment decision. Students are required to research the relevant professional literature and provide appropriate FASB […]

Channeled autonomy: The joint effects of autonomy and feedback on team performance through organization goal clarity

May 

Past research suggests that autonomy has highly variable effects on team performance, and that one explanation for this pattern of findings is that autonomous teams fall into a state of disorder where they […]

Litigation Risk and Agency Costs: Evidence from Nevada Corporate Law

November 

In 2001, Nevada significantly limited the personal legal liability of corporate officers and directors. We use this exogenous shock to implement a differences-in-differences design that examines the impact of officer and director […]

Bender’s 2014 Payroll Tax Guide–Special Table and Forms Supplement

January 

The supplement to the 2014 Bender’s Payroll Tax Guide contains updated tax rate schedules and tax tables and certain forms as well as certain updates to the text of this edition of […]

How Do Auditors Address Control Deficiencies that Bias Accounting Estimates?

September 

Auditors commonly rely on reviewing management’s estimation process to audit accounting estimates. When control deficiencies bias the estimation process, by creating omissions of critical inputs, standards require that auditors replace or supplement […]

Tax services, consequence severity, and jurors’ assessment of auditor liability

January 

Purpose – The purpose of this research is to determine whether the type of tax services provided by a public accounting firm to its audit client and the consequence severity of an […]

Do Cash Flows of Growth Stocks Really Grow Faster?

September 

Contrary to conventional wisdom, growth stocks (low book-to-market stocks) do not have substantially higher future cash-flow growth rates than value stocks, in both rebalanced and buy-and-hold portfolios. The efficiency growth, survivorship and […]

Common Trust Funds and Financial Securitization Trusts (FASITs)

May 

This chapter covers the law and related planning considerations concerning common trust funds and FASITs as used by banks and updated through January of 2014, including the application of the American Tax […]

Collaborative Product Development: The Effect of Project Complexity on the Use of Information Technology Tools and New Product Development Practices

August 

Collaboration is an essential element of new product development (NPD). This research examines the associations between four types of information technology (IT) tools and NPD collaboration. The relationships between NPD practices and […]

… and the Cross-Section of Expected Returns

October 

Hundreds of papers and hundreds of factors attempt to explain the cross-section of expected returns. Given this extensive data mining, it does not make any economic or statistical sense to use the […]

Call of duty: A framework for auditor’s ethical decisions

April 

This chapter examines the concept of duty as it applies to audit professionalism. Providing professional literature, examples from practice, and research as support, we assert that duty as an ethical perspective is […]

Strategic Management: Competitiveness and Globalization (11th Edition)

March 

Examine strategic management with the market-leading text that sets the standard for the most intellectually rich, yet thoroughly practical, analysis of strategic management today. Written by highly respected experts Hitt, Ireland, and […]

Bank Holding Companies

May 

This chapter covers the tax rules and planning considerations concerning bank holding companies updated through January of 2014 .

Competitive dynamics of energy, environment, and economy in the U.S.

June 

This paper applies the Lotka-Volterra model to investigate the competitive interactions among energy, environment, and economy (3Es) in the U.S. The proposed Lotka-Volterra COmpetition Model for SUstainable Development (LV-COMSUD) has satisfactory performance […]

Essentials of Federal Taxation

April 

The article discusses federal income taxation associated with investing in U.S. hedge funds. Topics addressed include the provision of hedge fund investment advice by certified public accountants (CPA), the tax return obligations […]

Insolvent Banks

May 

This chapter covers the tax rules and planning considerations related to insolvent banks updated through January of 2014.

Organizational Behavior: Improving Performance and Commitment in the Workplace (4th Edition)

January 

Now in its fourth edition, Colquitt-LePine-Wesson continues to offer a novel and innovative approach to teaching organisational behavior. The focus, tone, and organisation of the book shows students that: OB really matters […]

Scheduling parallel machines with single vehicle delivery

May 

We investigate the integrated production and distribution scheduling problem in a supply chain. The manufacturer’s production environment is modeled as a parallel machine system. A single capacitated vehicle is employed to deliver […]

Momentum Effect as Part of a Market Equilibrium

February 

Does the momentum effect arise naturally from the determination of asset prices in market equilibrium? We calibrate a standard endowment model of multiple assets under recursive preferences. The momentum effect partly comes […]

Tournament theory: Thirty years of contest and competitions

January 

Tournament theory is useful for describing behavior when reward structures are based on relative rank rather than absolute levels of output. Accordingly, management scholars have used tournament theory to describe a wide […]