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Research

Refereed Publications

"Does Experiential Tax Learning Matter? Evidence from College Students," with Jordan Kulow and Cynthia Jeffrey. Forthcoming at Advances in Accounting Education (Volume 26).

"Is There Learning in Service Learning? Measuring the Extent to Which VITA Participation Improves Student Technical Competence and Soft Skills" with Michael Bootsma and Cynthia Jeffrey. Issues in Accounting Education, May 2021,Volume 36, Issue 2, pp. 21-42. [Nominee for 2022 Issues in Accounting Education Best Paper Award]

"Do Environmental Responsibility Views Influence Investors' Use of Environmental Performance and Assurance Information?" with William N. Dilla, Diane J. Janvrin, and Robyn L. Raschke. Sustainability Accounting, Management and Policy Journal, June 2019, Volume 10, Issue 3, pp. 476-497.

"Investor Views, Investment Screen Use, and Socially Responsible Investment Behavior" with William N. Dilla, Diane J. Janvrin, and Robyn L. Raschke. Sustainability Accounting, Management and Policy Journal, June 2016, Volume 7, Issue 2, pp. 246-267.

"The Association between Energy Taxation, Participation in an Emissions Trading System, and the Intensity of Carbon Dioxide Emissions in the European Union" with Cynthia Jeffrey. The International Journal of Accounting, December 2015, Volume 50, Issue 4, pp. 397-417.

"Cisco Systems, Inc.: Minding the GAAP?" with Cynthia Jeffrey. Issues in Accounting Education, November 2015, Volume 30, Issue 4, pp. 329-352.

"The Relationship between Energy Taxation and Business Environmental Expenditures in the European Union" with Cynthia Jeffrey. The International Journal of Accounting, December 2014, Volume 49, Issue 4, pp. 403-425. [Lead article]

"Developing Corporate Reporting in the Public Interest: The Question of Mandatory CSR Reporting and the Potential for Its Integration with Financial Reporting" with Cynthia Jeffrey. In Accounting for the Public Interest: Perspectives on Accountability, Professionalism and Role in Society (Advances in Business Ethics Research: A Journal of Business Ethics Book Series, Volume 4) (S. Mintz, ed.), 2014, pp. 177-200. Heidelberg: Springer.

"Social Norms and Disclosure Policy: Implications from a Comparison of Financial and Corporate Social Responsibility Reporting" with Cynthia Jeffrey. Social and Environmental Accountability Journal, April 2013, Volume 33, Issue 1, pp. 5-19. [Lead article]

"Assessing Risk with Analytical Procedures: Do Systems-Thinking Tools Help Auditors Focus on Diagnostic Patterns?" with Ed O'Donnell. Auditing: A Journal of Practice & Theory, November 2011, Volume 30, Issue 4, pp. 273-283.

"Mental Budgeting Versus Marginal Decision Making: Training, Experience, and Justification Effects on Decisions Involving Sunk Costs" with Martin G. (Bud) Fennema. Journal of Behavioral Decision Making, July 2008, Volume 21, Issue 3, pp. 225-239. [Lead article]

"Social Behaviors, Enforcement, and Tax Compliance Dynamics" with Jon S. Davis and Gary Hecht. The Accounting Review, January 2003, Volume 78, Issue 1, pp. 39-69.

Other Publications

"Discussion of 'Security Returns and Volume Responses around International Financial Reporting Standards (IFRS) Earnings Announcements'" The International Journal of Accounting, June 2016, Volume 51, Issue 2, pp. 266-270.

"Reply to 'Discussion of The Association between Energy Taxation, Participation in an Emissions Trading System, and the Intensity of Carbon Dioxide Emissions in the European Union'" with Cynthia Jeffrey. The International Journal of Accounting, December 2015, Volume 50, Issue 4, pp. 427-434.

Review of "The Unintended Effect of Corporate Social Responsibility Performance on Investors' Estimates of Fundamental Value," by W. Brooke Elliott, Kevin E. Jackson, Mark E. Peecher, and Brian J. White (The Accounting Review 2014). Social and Environmental Accountability Journal, November 2014, Volume 34, Issue 3, pp. 190-191.

Working Papers

"Cultural Influences on the Quality of Voluntary Corporate Social Responsibility Disclosures: An Examination of Carbon Disclosure," with Cynthia Jeffrey and Martin Freedman. Under third-round review at the Sustainability Accounting, Management and Policy Journal.

"Integrated Reporting: The Influence of Non-Financial Assurance Report Level and Format on Investor Judgments," with William N. Dilla, Diane J. Janvrin, and Robyn L. Raschke. Under revision for second-round submission to Behavioral Research in Accounting.

"Institutional and Environmental Factors that Impact the Quality of Integrated Reports," with Cynthia Jeffrey. In preparation for submission to the British Accounting Review.

"Accountability Type, Knowledge of Justifiee Preferences, and Advice-Seeking Behaviors. In preparation for submission to Management Science or Decision Sciences.

Research in Progress

“An Investigation of the Relationship among CSR Disclosure, Attestation, Context, and Materiality,” with Cynthia Jeffrey (Iowa State University). Target journal: Accounting, Organizations and Society.

“Integrated Report Issuance and Firms’ Cost of Capital,” with Cynthia Jeffrey (Iowa State University). Target journal: The Accounting Review.

“The Effects of Energy Taxation and Emissions Trading Scheme on Firm-Level Carbon Emissions,” with Martin Freedman (Towson University) and Cynthia Jeffrey (Iowa State University). Target journal: European Accounting Review.

 

Updated on May 24, 2022