Research

 

Selected Publications:

 

An Analysis of SEC Comment Letters and IFRS (with Cheryl L. Linthicum and Michael A. Schuldt). 2017. Journal of Financial Reporting and Accounting 15 (2): 226-244. PDF

 

Shaking up Financial Statement Presentation (with Guy McClain). 2008. Journal of Accountancy 206 (5): 56-64. PDF

 

A Municipal Audit Fee Model Using Structural Equation Modeling (with G. Giroux). 2008 Journal of Applied Business Research 24 (3): 135-146. PDF

 

Recent Developments at the Securities and Exchange Commission: Academic Contributions and Opportunities (with Bjorn N. Jorgensen, Cheryl L. Linthicum, Mark H. Taylor, and Teri Lombardi Yohn). 2007 Accounting Horizons 21 (3): 313-323. PDF

 

An Empirical Test of Public Choice Theory: Comparing United States and United Kingdom Local Governments (with Gary Giroux and Rowland Jones). Research in Governmental and Nonprofit Accounting 11 (2004): 229-249. PDF

 

Governance Structure and Accounting at Large Municipalities (with Gary Giroux). Journal of Accounting and Public Policy 22 (May/June 2003): 203-230. PDF

 

An Empirical Analysis of Auditor Report Timing by Large Municipalities (with Gary Giroux). Journal of Accounting and Public Policy 19 (Autumn 2000): 263-281. PDF

 

 

Working Papers:

Evidence of Big Six Premiums and a Self-Selection Bias on the Choice of an Audit Firm for Municipal Audit Fees (with Gary Giroux).

 

IFRS in the U.S.: An Analysis of the SECs Reviews of First Time IFRS, 20-F Filings (with Cheryl Linthicum) presented at both the 2008 International and Southeast Regional Meetings.