Accounting Faculty Publications

Bell, J. R., Dorsey, R. W., Hamm, J. L. (2016). The Simple Agreement for Future Equity(SAFE): Advantages, Disadvantages and Tax Treatment. TAXES – The Tax Magazine, 94(2), 53-58.

Chelagat, R., Kumar, G. (2015). Ivar Kreuger Scandal And Its Effects On The Accounting Environment In The United States. Journal of Business and Economic Perspectives, 41(2).

Cohen, E., Debreceny, R., Farewell, S. M., Roohani, S. (2014). Issues with the Communication and Integrity of Audit Reports When Financial Reporting Shifts to an Information-Centric Paradigm. International Journal of Accounting Information Systems, 15(4), 400-422.

Dorsey, R. W. (2015). AICPA Sues to Stop IRS’s “Voluntary” Tax Preparer Certification Program. Taxes – The Tax Magazine, 93(1), 23-28 and 50-51.

Dorsey, R. W. (2015). Circular 230 Under Attack: District Court Strikes Down Restriction on CPA Contingent Fees. Practical Tax Strategies, 95(1), pp. 308-313.

Dorsey, R. W. (2015). King v. Burwell and Judicial Deference to IRS Regulations. Taxes – The Tax Magazine, 93(7), p. 37-42.

Dorsey, R. W., Oliva, R. R. (2014). Growing Elephants in Small Mouseholes: D.C. Circuit Strikes Down IRS Attempt Regulate Tax Return Preparers. Taxes – The Tax Magazine, 92(7), 47-50 and 63-64.

Farewell, S. M., Pinsker, R. (2015). Does Assurance on XBRL-Derived Financial Statements Impact the Decisions of Nonprofessional Investors? Management Accounting Quarterly, 16(3).

Gabre, H. G., Kumar, G. (2012). The Effects of Perceived Stress and Facebook on Accounting Students’ Academic Performance. Accounting and Finance Research, 1(2), 87-100.

Hamm, J. L. (2012). “The IRS Gives ‘Innocent Spouses’ More Time”. Practical Tax Strategies, September, 123-127.

Hamm, J. L. (2013). “Lance Armstrong: Claim of Right or Wrong? A Look at I.R.C. §1341!”. International Journal of the Academic Business World, Seven(Two).

Kumar, G. (2013). Voluntary Disclosures of Intangibles Information by U.S.- listed Asian Companies. Journal of International Accounting, Auditing and Taxation, 22(2), 109-118.

Kumar, G. (2014). Determinants of Readability of Financial Reports of U.S.-Listed Asian Companies. Asian Journal of Finance and Accounting, 6(2), 1-18.

Kumar, G., P. P., P. S. (2012). The Largest Corporate Fraud in India: Satyam Computer Services Limted. International Journal of Critical Accounting, 4(4), 449-465.

Monterio, B., Farewell, S. M. (2014). Connect Complex Data Sets to Meaningful Reporting. Strategic Finance.

Taylor, C. L. (2013). Voluntary Disclosures and Analysts’ Forecast Accuracy. Journal of Business and Accounting, 6(1), 40-50.

Taylor, C. L., Koo, M. (2015). Voluntary Disclosures and Dispersion in Earnings Forecasts Conducted by Analysts. International Journal of Business, Accounting, and Finance, 9(1), 13.