About this Collection
The publications archived in this Digital Commons@Georgia Southern collection are produced by the faculty of the School of Accountancy.Additional Instructions for Screen Reader Users
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Submissions from 2021
Restricted Stock is on the Rise: What Does this Mean for Whistleblowing?, Andrea M. Scheetz
Perception of Internal Controls Helps Explain Whistleblowing, Andrea M. Scheetz, Tonya D.W. Smalls, Joseph Wall, and Aaron B. Wilson
An Investigation of Nonprofit Reporting of Significant Diversions of Assets, Andrea M. Scheetz, Aaron B. Wilson, and William Brian Dowis
Submissions from 2020
Conservation Easements: A Unique Tax Provision That Provides Significant Tax Benefits but With Stringent Accompanying Requirements, William Brian Dowis, Andrea M. Scheetz, and Ted D. Englebrecht
Lowering Standards: Unintended Consequences of 990-N and Value Congruence on Cost Shifting, Qianhua Ling, Andrea M. Scheetz, and Joseph Wall
Uncertain Jobs Produce Reluctant Employees: Psychological Contract Violations and Intentions to Whistleblow, Andrea M. Scheetz and Timothy J. Fogarty
Do Employee Fraud Reporting Intentions Differ between For-Profit and Nonprofit Organizations?, Andrea M. Scheetz, Tonya D.W. Smalls, Joseph Wall, and Aaron B. Wilson
Submissions from 2019
Inclusion fairness in accounting, finance, and management: An investigation of A-star publications on the ABDC journal list, Axel Grossmann, Julian L. Mooney, and Michael Dugan
SOX 404(b) Audits: Evidence from Auditing the Financial Close Process of the Accounting System, Diane J. Janvrin, Maureen F. Mascha, and Melvin A. Lamboy-Ruiz
Discrepancies in Hospital Financial Information: Comparison of Financial Data in State Data Repositories and the Healthcare Cost Reporting Information System, Melvin A. Lamboy-Ruiz, Won Gyun No, and Olena V. Watanabe
Walking the Talk: Enacted Ethical Climates as Psychological Contract Venues for Potential Whistleblowers, Andrea M. Scheetz and Timothy J. Fogarty
Making Crime Pay: Timing of External Whistleblowing, Andrea M. Scheetz and Joseph Wall
Are not-for-profit employees more willing (or likely) to be whistleblowers?, Andrea M. Scheetz and Aaron B. Wilson
Submissions from 2018
An Empirical Assessment of Employee vs. Independent Contractor Status in Taxation and the Effects of Judge’s Gender, Political Affiliation, and Industry on Those Decisions, William Brian Dowis and Ted D. Englebrecht
The Effect of Gender, Political Affiliation, and Family Composition on Reasonable Compensation Decisions: An Empirical Assist, Ted D. Englebrecht and William Brian Dowis
Using MTurk to Distribute a Survey or Experiment: Methodological Considerations, Nicholas Hunt and Andrea M. Scheetz
Are Earnings Strings Restrained after SOX?, Mark Kohlbeck, Jomo Sankara, and Errol Stewart
The Effects of Online Glossary Quizzes and Student Autonomy on Domain Vocabulary Learning in Business Law, Eunbae Lee and R. Laine Wilson Harris
Donation-Based Crowdfunding and Nontaxable Gifts, Cheryl T. Metrejean and Britton A. McKay
Submissions from 2017
Accounting Standards and Earnings Quality: Evidence from Registered ADRs, Yaseen S. Alhaj-Yaseen, Leslie B. Fletcher, and Kean Wu
The Tax Snares That Can Invalidate Conservation Easements, William Brian Dowis and Ted D. Englebrecht
An Empirical Assist To Determine Whether An Activity Is Engaged In For A Profit, William Brian Dowis, Ted D. Englebrecht, and Justin S. Cox
Development of a Forensic Accounting Program Emphasis: One School’s Response to the Sarbanes-Oxley Act of 2002, Leslie B. Fletcher, Leslee N. Higgins, J. Lowell Mooney, and Thomas A. Buckhoff
Does the Bite Live Up to the Bark? An Analysis of Fraudster Repercussions Before and After Implementation of Directive No. 144, Britton A. McKay
Submissions from 2016
Pilot Course: A Teaching Practicum Course as an Integral Component of a Ph.D. Program, Carolyn M. Callahan, Charlene P. Spiceland, J. David Spiceland, and Stephanie Hairston
Sweet Peas Stitchery: A Case of a Start-Up Merchandiser – Part B, Kathleen Gruben and Leslie B. Fletcher
Stolen Identity Refund Fraud: An Analysis of the Perpetrator Characteristics and Comparison with Updated IRS Identity Theft Measures, Britton A. McKay
Financial and Managerial Accounting Instructor’s Manual, Julian Mooney
EMS 2020: A Detailed SWOT Analysis of Georgia’s EMS System, Charles F. Owens, Britton McKay, Angela Peden, and John S. Barron
Taking off the Blinders: A Comparative Study of University Students’ Changing Perceptions of Gender Discrimination in the Workplace From 2006 to 2013, Stephanie Sipe, Lindsay Larson, Britton McKay, and Janet Moss
Law is a ‘Foreign’ Language: An Analysis of the Language of Law and the Use of Second-Language Teaching Pedagogy in an Undergraduate Business Law Course, R. Laine Wilson Harris, Eunbae Lee, and Lucy Santos Green
Submissions from 2015
Audit Fees and Client Industry Homogeneity, Timothy Cairney and Errol Stewart
Evaluating Ethics Education for Accounting Students, Sudhir K. Chawla, Zafar U. Khan, Robert E. Jackson, and Arnton W. Gray III
Art Advisory Panel Helps Courts Sculpt Estate Valuations, William Brian Dowis, M. Anderson, and Ted D. Englebrecht
The Two-Prong Test of Section 6901, William Brian Dowis, M. Anderson, and Ted D. Englebrecht
Current Valuation of Conservation Easements: An Analysis and Review, William Brian Dowis and Ted D. Englebrecht
Essential IT Controls for Preventing Cash Fraud, Robert Marley and J. Lowell Mooney
The Repeal of DOMA: The IRS Issues New Guidance for Taxpayers, Britton McKay and Cheryl Metrejean
Crowdfunding and Income Taxes, Cheryl Metrejean and Britton McKay
Your Guide to Authenticating Mobile Devices, J. Lowell Mooney, Abbie Gail Parham, and Timothy D. Cairney
When BYOD Meets Big Data, Abbie Gail Parham, Timothy D. Cairney, and J. Lowell Mooney
The SEC, the Courts and Whistleblowers: An Examination into the Strength of the Anti-Retaliation Provisions of the Dodd-Frank Act as Defined by Recent Federal Court Decisions, Stephanie R. Sipe, Cheryl T. Metrejean, and Timothy A. Pearson
Submissions from 2014
Sweet Peas Stitchery: A Case of a Start-Up Merchandiser – Part A, Kathleen Gruben and Leslie Fletcher
A Framework for Explaining Accounting Students’ Formal Communication GAP, Charles Harter and Robert Marley
M&A: The Incredible Shrinking U.S. PC Industry, Robert Marley and J. Lowell Mooney
Mobile Risks Demand C-Suite Action!, J. Lowell Mooney, Abbie Gail Parham, and Timothy D. Cairney
Value Relevance of Human Capital Based Disclosures: Moderating Effects of Labor Productivity, Investor Sentiment, Analyst Coverage and Audit Quality, Ananda Samudhram, Errol Stewart, Jayasinghe Wickramanayake, and Jothee Sinnakkannu
Employers’ Perceptions of Online Accounting Education, Manouchehr Tabatabaei, Alison Solomon, Emily Strickland, and Paul Metrejean
A Comparison of Active Leaming and Traditional Lecture Pedagogical Styles in a Business Law Classroom, LeVon E. Wilson and Stephanie Sipe
Submissions from 2013
Overview and Analysis of the Proposed Revenue Recognition Standard Under Consideration by the IASB and the FASB, Leslie Fletcher and Alain Garrido
New Guidance on Gift Cards and Revenue Recognition, Cheryl Metrejean and Britton McKay
Your Guide to Authenticating Mobile Devices, J. Lowell Mooney, Abbie Gail Parham, and Timothy D. Cairney
The Importance Of The Control Environment: Expense Account Fraud At Blue Grass Airport, Thomas G. Noland and Paul Metrejean
Excess Compensation and the Independent Investor Test, Debra Sinclair and Britton McKay
Lack of Timeliness, Noise and Transitory Components in Earnings as Explanations for the Apparent Decline in the Value Relevance of Earnings, L. Dwight Sneathen
The Medico-Legal and Ethical Considerations Associated with Intraoperative Neurophysiological Monitoring in the USA: Overview and Proposed Guidelines for Legal and Risk Management Professionals, Michael Wiggins, John Sherman, and Steve Pierson
Submissions from 2012
Online Opportunities for Business Courses, Mikelle Calhoun and Britton McKay
Pension Accounting and Reporting with Other Comprehensive Income and Deferred Taxes: A Worksheet Approach, Robert E. Jackson, L. Dwight Sneathen, and Timothy R. Veal
Beware of False Profits, Bonita K. Peterson Kramer and Thomas Buckhoff
Tax Planning for Divorce: Avoiding the Pitfalls, M. Jill Lockwood, Britton McKay, and Michael Wiggins
Accounting Majors' Perceptions of Future Career Skills: An Exploratory Analysis, Abbie Parham, Thomas G. Noland, and Julia Ann Kelly
Designing Decision Aids to Promote the Development of Expertise, Jacob M. Rose, Britton McKay, Carolyn Strand Norman, and Anna M. Rose
Whistleblower Protection Under the Dodd-Frank Act: Will Bounty Result in Mutiny Against Corporate Internal Controls?, Stephanie Sipe and Leslie Fletcher
Submissions from 2011
Multidisciplinary POGIL: A faculty learning community, Laura Frost, Abbie Parham, Trent W. Maurer, Joanne Chopak-Foss, Rose M. Gee, Alison Rushing, Dena Hale, Linda Mullen, Cathie Johnson, and Donald Slater
A Simple Option-Theoretic Approach to the Lease Versus Purchase Decision, Charles Harter and Wm. Steven Smith
Preventing Fraud in Closely Held Corporate Redemptions, M. Jill Lockwood and Britton McKay
The Role of Consultants in the Implementation of Enterprise Resource Planning Systems, Paul Metrejean and Morris H. Stocks
Fundamentals of Financial Accounting Check Figures, J. Lowell Mooney
The Legal Fiction of Constructive Discharge as Decided by Federal Courts in Employment Discrimination Claims, Stephanie Sipe and Michael Wiggins
Managing Fair Use on Campus: The Online Academic Administrator's Dilemma, Michael Wiggins
Your Firm’s Mobile Devices: How Secure Are They?, Harry R. Wright Jr., J. Lowell Mooney, and Abbie Gail Parham
Submissions from 2010
A Fraud Audit: Do You Need One?, Thomas Buckhoff, Leslee Higgins, and Debra Sinclair
Conducting Effective Ponzi Scheme Investigations, Thomas Buckhoff and Bonita K. Peterson Kramer
An Analysis of CPA Firm Recruiters’ Perceptions of Online Masters of Accounting Degrees, Paul Metrejean and Thomas G. Noland
Gen Y's Addiction to Web 2.0: Problem or Strategy?, J. Lowell Mooney, Harry R. Wright Jr., and Leslee N. Higgins
Cost Accounting: Foundations and Evolutions Instructor’s Manual, Julian Mooney
Defined Benefit Pension Fraud: A Ticking Time Bomb, Stephanie Sipe, Cheryl Metrejean, and William Donaldson
Submissions from 2009
Forensic Accounting Case Studies, Thomas Buckhoff
Fraud in the Nonprofit Sector? You Bet, Thomas A. Buckoff and Abbie Gail Parham
Are NAICS Industries More Homogeneous Than SICS Industries?, Timothy D. Cairney and Leslie Fletcher
Mark-to-Market Accounting: Does it Provide Information to Investors, Charles Harter
Self-Employment or Other Income?, Charles Harter and Jennifer Spiesz
New Regs. More Closely Match Section 403(b) With Other Retirement Plans, M. Jill Lockwood and Britton A. McKay
Designing Fraud Risk Assessment Decision Aids to Promote the Acquisition of Expertise, Britton A. McKay, Carolyn Strand Norman, Jacob M. Rose, and Mary Curtis
Tax Issues Surrounding Children in Divorce, Cheryl Metrejean and Eddie Metrejean
Forensic Accounting in Matrimonial Divorce, Volume II, Cheryl Metrejean and Cheryl L. Tatum
Defined Benefit Pension Plans: Recent Laws Create New Compliance Issues and Recent Economic Crises Create New Risks, Cheryl T. Metrejean, Stephanie Sipe, and William Donaldson
Help Your Nonprofit Customers Prevent Fraud, Abbie Gail Parham, Julia Ann Kelly, and Thomas Buckhoff
Review of "When You Come to a Fork in the Road, TAKE IT!" by Y. Berra, Jacob V. Simons Jr. and D. L. Berecz
University Students' Perceptions of Gender Discrimination in the Workplace: Reality vs. Fiction, Stephanie Sipe, C. Douglas Johnson, and Donna K. Fisher
University Students' Perceptions of Sexual Harassment in the Workplace: A View Through Rose-Colored Lenses, Stephanie Sipe, C. Douglas Johnson, and Donna K. Fisher
Knit and Pearl: A "Puzzling" Approach to Teaching Human Resource Management, Stephanie Sipe and Janet Moss
Submissions from 2008
The CPA Exam as a Post-Curriculum Accreditation Assessment, Anthony G. Barilla, Robert E. Jackson, and J. Lowell Mooney
Evidential Effort and Risk Assessment in Auditing, Allen D. Blay, Tim Kizirian, and L. Dwight Sneathen Jr.
Ethical Lessons for Accountants, Thomas A. Buckoff and LeVon E. Wilson
The Effects Individual, Institutional, and Market Factors on Business School Faculty Beliefs About Grades, Timothy D. Cairney, Christopher Hodgdon, and Sewon O
The Influence of Information Technology Control Activities on the Financial Statement Audit, Ronald J. Daigle, Tim Kizirian, and L. Dwight Sneathen Jr.
Our School's Campaign for Distinction in Forensic Accounting, Leslie B. Fletcher, Leslee N. Higgins, J. Lowell Mooney, and Thomas A. Buckhoff
A Case Study for International Antitrust: Pepsi versus Coke, Lynda S. Hamilton and Leslie B. Fletcher
The Effect of the Level of Accounting Degree Obtained on Recruiters’ Perceptions of Accounting Graduates, Eddie Metrejean, Cheryl Metrejean, and Morris H. Stocks
