School of Accountancy

Ph.D. Program: Faculty Research

Faculty currently working with Ph.D. students conduct scholarly research in the areas of audit, financial and managerial accounting.

AUDIT

Jennifer R. Joe
Ph.D., University of Pittsburgh, 1999
Year joined GSU:
Research area and method:
Research Interests:
2000
Auditing, behaviorial
Auditing and Assurance Services

Selected Publications:


"Reducing Management's Influence on
Auditors' Judgments: An Exerimental 
Investigation of SOX 404 Assessments."
(with Christine Earley and Vicky Hoffman)
The Accounting Review, forthcoming.

"Managers' and Investors' Responses to Media
Exposure of Board Ineffectiveness."
(with Henock Louis and Dahlia Robinson) 
Journal of Financial and Quantitative
Analysis
, Forthcoming.

"Do Auditor Provided Non-audit Service
Improve Audit Effectiveness?"
(with Scott Vandervelde)Contemporary
Accounting Research
2007.

Selected Working Papers:


"The Impact of Changes in the Reporting
Environment, Client Characteristics, and
Misstatement Type on the Disposition of
Proposed Audit Adjustments."
(with Arnie Wright and Sally Wright)

"Team Brainstorming for Fraud Identification
and Information Transfer" (with Helen Brown
and Kathy Hurtt)

"Juror Evaluations of Standard of Care and
Responsibility for Audit Committee Financial
Experts"  (with Brian Vansant, GSU Ph.D. student)

Benjamin Luippold
Ph.D., University of Massachusetts Amherst, 2009
Year joined GSU:
Research area and method:
Research Interests:
2009
Auditing, behavioral
Auditing and Assurance Services

Selected Working Papers:


"The Impact of Initial Blur on the Accuracy of
Analytical Review Judgments." (with Thomas Kida)
 
"Managing Audits to Manage Earnings:
The Impact of Baiting Tactics on an Auditor's Ability
to Uncover Earnings Management Errors."
(with Thomas Kida, David Piercy & James Smith)

Brad Schafer
Ph.D., University of Utah, 2003
Year joined GSU:
Research area and method:
Research Interests: 
2009
Auditing & Information Systems, behavioral
Auditing and Accounting Information Systems

Selected Publications:


"The Impact of Model Representation on Error
Detection and Functional Use"
(with R.M. Fuller and U.S. Murthy),
Information & Management, forthcoming 2009.

"Justification and Self-Review: Mitigating
Irrelevant Affect in Fraud Judgments"
(with J. K. Schafer), Advances in Accounting 
Behavioral Research
, forthcoming 2009.

"Disclosing Elements of Financial Reporting
Quality." (with L.M. Gaynor and N.R. Montague). 
Executive's Tax & Management Report, 2007.

Selected Working Papers: 


"Accountability and Affect in Auditor Judgment"

"An Investigation of the Effects of Framing of
Information Systems Feedback on Performance
in Production Task" (Co-author: U.S. Murthy)

"Do Internal Control Disclosures Affect
Credit Risk Judgments Through Management
Character Evaluation?" (Co-author: R.M. Cornell)


FINANCIAL

Lawrence D. Brown
Ph.D., University of Rochester, 1975
Year joined GSU:
Research area and method:
Research Interests: 
1997
Financial accounting, archival
Financial Accounting; Financial Statement Analysis;
Capital Markets research; Earnings Forecasting;
Stock Market Analysis; Corporate Governance

Selected Publications:


"Corporate Governance and Firm Valuation."
Journal of Accounting and Public Policy, 2006
(with Marc Caylor – GSU Ph.D. graduate).

"The January Barometer: Further Evidence."
Journal of Investing, 2006. (with Liyu Lou)

"A Temporal Analysis of Quarterly Earnings
Thresholds: Propensities and Valuation
Consequences."The Accounting Review, 2007
(with GSU Ph.D. graduate, Marc Caylor).

Selected Working Papers:


"Brokerage Industry Self-Regulation: Are Analysts'
Background Disclosures Informative to Investors?"
(with Artur Hugon)

"The Impact of SFAS 123R on Changes in
Option-Based Compensation."(with Yen-Jung Lee)

"An Investigation of Firms' Propensity to Meet
Analysts' Cash Flow Forecasts but Miss
Analysts' Earnings Forecasts." (with Arianna Pinello)

More papers available on SSRN – Larry Brown

Arianna S. Pinello
Ph.D., Florida State University, 2004
Year joined GSU:
Research area and method:
Research Interests: 
2004
Financial accounting, archival and behavioral
Financial Accounting; Analysts' Earnings Forecasts

Selected Publications:


"Investors' Differential Reaction to Positive Versus
Negative Earnings 
Surprises."
Contemporary Accounting Research, 2008.

"To What Extent Does the Financial Reporting
Process Curb Earnings Surprise Games?"
Journal of Accounting Research, 2007 
(with Lawrence Brown)

"Improving Audit Planning and Control with Project
Management Techniques." Internal Auditing, 2002
(with David Sinason and John McEldowney)

Selected Working Papers:


"Intentional Versus Unintentional Misreporting
and the Predictability of Earnings."  (with Hollis Skaife)

"An Investigation of Firms' Propensity to Meet
Analysts' Cash Flow  Forecasts but
Miss Analysts' Earnings Forecasts."
(with Lawrence Brown)

"The Role of Cognition and Ethical Judgment
in Earnings Management Behavior."
(with Richard Dusenbury)


MANAGERIAL

R. Lynn Hannan
Ph.D., University of Pittsburgh, 2000
Year joined GSU:
Research area and method:
Research Interests: 
2000
Managerial accounting, experimental
Motivation, Performance evaluation and 
reward systems, Ethics in managerial reporting

Selected Publications:



"The Effects of Disseminating Relative Performance Feedback in Tournamnent and Individual Performance Compensation Systems." The Accounting Review, 2008. (with Drew Newman, GSU Ph.D. graduate, and Ranjani Krishnan)

"The Effect of Information Systems on Honesty in Managerial Reporting: A Behavioral Perspective." Contemporary Accounting Research, 2006.
(with F.W. Rankin and Kristy Towry)

"The Combined Effect of Wages and Firm Profit on Employee Effort." The Accounting Review, 2005.


Selected Working Papers:


"Flattening the Organization: The Effect of Oragnizational Reporting Structure on Budgeting Effectiveness." (with F.W. Rankin and Kristy Towry)

"Information Acquisition and Honesty in Managerial Reporting." (with Bryan Church and Jason Kuang)

"The Effect of Mutual Monitoring on Effort in Tournament Contracts." (with Kristy Towry and May Zhang)

W. Timothy Mitchell
Ph.D., University of Kentucky, 2008
Year joined GSU:
Research area and method:
Research Interests: 
2008
Managerial accounting, experimental
Managerial Accounting, Budgeting, Incentives

Selected Working Papers:


"Beliefs about Accountants' Risk Tendencies
and their Effect on the Integration of Accountants'
Advice regarding Expenditure Decisions"
(with Sean Peffer)
 
"Relative Performance Incentives: Does Reducing
Exposure to Common Risks Provide Performance
Benefits in Multi-period Settings"

Galen R. Sevcik
Current Department Director
Ph.D., University of Minnesota, 1991
Year joined GSU:
Research Interests: 
1997
Managerial Accounting and Control;
Financial Statement Analysis

Selected Publications:


"A Reexamination of Behavior in Experimental
Audit Markets: The Effects of Moral Reasoning
and Economic Incentives on Auditor Reporting
and Fees." Contemporary Accounting Research, 2005.
 
"The Effects of Accounting Uncertainty and Auditor
Reputation on Auditor Independence." 
Auditing: A Journal of Practice and Theory, 2001.
 
"Experimental Evidence of Differential Auditor
Pricing and Reporting Strategies." 
The Accounting Review, 1998.

Ivo Tafkov
Ph.D., Emory University, 2009
Year joined GSU:
Research area and method:
Research Interests: 
2009
Managerial accounting, experimental
Managerial Accounting; Management Control
Systems; Incentive Systems and Performance

Selected Working Papers:


"Private and Public Relative Performance
Information under Different Incentive Systems"
Doctoral Dissertation

"Incentives in a Multi-Task Environment:
Timing is Everything" with Gary Hecht
and Kristy Towry.


SYSTEMS & OTHER AREAS

A. Faye Borthick
D.B.A., University of Tennessee-Knoxville, 1982
Year joined GSU:
Research Interests:
1984
Audit and control of information systems;
Development and use of business intelligence
to solve organizational problems;
Design and assessment of technology-enabled
learning experiences

Selected Publications:


"Modeling a Business Process and Querying the
Resulting Database: Analyzing RFID Data to Develop
Business Intelligence." Journal of Information Systems,
2008 (with Paul L Bowen and  Gregory J Gerard).
 
"Due diligence on fast-fashion inventory through
data querying." Journal of Information Systems,
2008 (with Mary Curtis).
 
"Creating a business process diagram and database
queries to detect billing errors and analyze calling
patterns for cell phone service."
Journal of Information Systems, 2007
(with Donald Jones).
 
"Improving performance in accounting: Evidence for
insisting on cognitive conflict tasks."
Issues in Accounting Education, 2007
(with Carole Springer).

Siva Nathan
Ph.D., SUNY at Buffalo, 1988
Year joined GSU:
Research Interests:
1999
Accounting numbers and the stock market;
Financial analysts' research reports;
Financial accounting

Selected Publications:


"Diversified Companies and Analysts' Earnings
Forecasts."
Journal of Investing, 2009
(with Kimberly Dunn).


"Analyst Industry Diversification and Earnings
Forecast Accuracy."
Journal of Investing, 2005
(with Kimberly Dunn).

 
"Asset Management and Affiliated Analysts'
Forecasts."
Financial Analysts Journal, 2004
(with Paul Irvine & Paul Simko).

Ram S. Sriram
Ph.D., University of North Texas, 1987
Year joined GSU:
Research Interests:
1995
Information systems theories and methodologies as
they relate to accounting issues;Accounting
information systems; Financial distress
models artificial intelligence and expert systems
as decision support in the accounting area

Selected Publications:


"Some Evidence on Relevance and Usefulness
of Corporate Web Site Disclosure Practices."
Information Resources Management Journal, 2007.
 
"Accelerating the Acquisition of Knowledge Structure
to Improve Performance in Internal Control Reviews."
Accounting Organizations and Society, 2006.
 
"Minimizing Cost of Continuous Audit: Counting
and Time-Dependent Strategies."
Journal of Accounting and Public Policy, 2005.

Selected Working Papers


"Relevance of Accounting Information for
Intangible Asset Intensive Technology Firms." 
 
"Business Intelligence in a Global Context."
 
"Business Intelligence."

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