Department of Accounting Faculty

Published Research - 2004-05

Jon Bartley
Mark Beasley
Marianne Bradford
Bruce Branson
Joe Brazel
Frank Buckless
Kathy Krawczyk
Karen Nunez
Don Pagach
Bob Peace
Roby Sawyers
Robin Thomas
Paul Williams
Lorraine Wright

Jon Bartley

B. Branson and J. Bartley, FASB Review for Industry, Professional Development Institute, University of North Texas, and  American Institute of Certified Public Accountants, 2005.

B. Branson and J. Bartley, FASB Update for Small Businesses, Professional Development Institute, University of North Texas, and  American Institute of Certified Public Accountants, 2005.

B. Branson and J. Bartley, FASB/APB Update and Review, Professional Development Institute, University of North Texas, and  American Institute of Certified Public Accountants, 2005.

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Mark Beasley

Beasley, Mark S., Marianne Bradford, and Don Pagach.  “Outsourcing? At Your Own Risk.”  Strategic Finance, Volume LXXXVI, Number 1, July 2004, pp. 23-29.

Beasley, Mark S. and Dana R. Hermanson.  “Going Beyond Sarbanes-Oxley Compliance:  Five Keys to Creating Value.” The CPA Journal, Volume LXXIV, Number 6, June 2004.

Beasley, Mark S., Richard Clune and Dana Hermanson.  “Enterprise Risk Management:  An Empirical Analysis of Factors Associated with the Extent of Implementation.”  Journal of Accounting and Public Policy, Volume 24, Issue 6, November/December 2005, pp. 521-531.

Beasley, Mark S., Richard Clune and Dana Hermanson.  “ERM:  A Status Report.” Internal Auditor, Volume LXII:I, February 2005, pp. 67-72.

Arens, Alvin, Randy Elder, and Mark S. Beasley.  Auditing and Assurance Services:  An Integrated Approach, 8th-11th Editions.  Prentice Hall, Upper Saddle River, NJ, May 2005 (799 pages).

Beasley, Mark, Frank Buckless, Steven Glover, and Douglas Prawitt.  Auditing Cases:  An Active Learning Approach, 1st-3rd Editions.  Prentice Hall, Upper Saddle River, NJ, October 2005 (396 pages).

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Marianne Bradford

Beasley, M., Bradford, M. and Pagach, D. A View of Outsourcing from an Enterprise Risk Perspective. Strategic Finance, Vol. 86, No. 1 (July) 2004, pp. 22-29.

Bradford, M. Reengineering a Process: A Group Project Using Hammer’s Reengineering Principles and Process Mapping Techniques. Compendium of Classroom Cases and Tools for AIS Applications (C3), Vol. 2, No. 1, 2004.

Florin, J., Bradford, M. and Pagach, D. Information technology outsourcing and organizational restructuring: An explanation of their independent and combined effects on firm value. Journal of High Technology Management Research, Vol. 16, No. 2 (December) 2005, pp. 241-253.

Fisher, I. and Bradford, M. New York State Agencies: A Case Study for Analyzing the Process of Legacy System Migration: Part I. Journal of Information Systems, Vol. 19, No. 2 (Fall) 2005, pp. 173-189.

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Bruce Branson

“New Income Tax Regulations May Affect Bank Tax Accounting,” with Robert Peace, The Banking Law Journal, April 2004.

“Earnings Predictability: Do Analysts Make Coverage Choices Based on Ease of Forecasts?,” with Donald P. Pagach, The Journal of American Academy of Business, Volume 7, No. 1 (September 2005).

“The Value Relevance of Non-Financial Performance Measures in the Electric Utility Industry,” with Karen Nunez and Donald P. Pagach, Oil, Gas and Energy Quarterly.  Volume 54, No. 1 (September 2005).

“A Look at Recent Leasing Controversies in Accounting for Operating Leases and Leasehold Improvements,” with Donald P. Pagach, The CPA Journal (October 2005).

B. Branson and J. Bartley, FASB Review for Industry, Professional Development Institute, University of North Texas, and  American Institute of Certified Public Accountants, 2005.

B. Branson and J. Bartley, FASB Update for Small Businesses, Professional Development Institute, University of North Texas, and  American Institute of Certified Public Accountants, 2005.

B. Branson and J. Bartley, FASB/APB Update and Review, Professional Development Institute, University of North Texas, and  American Institute of Certified Public Accountants, 2005.

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Joe Brazel

“Electronic vs. Face-to-Face Review: The Effects of Alternative Forms of Review on Auditors’ Performance,” with Christopher P. Agoglia and Richard C. Hatfield. The Accounting Review, October 2004, Volume 79, Issue 4, pp. 949-966.

“Review Methods Matter,” with Richard C. Hatfield and Christopher P. Agoglia. The CPA Journal, September 2005, Volume 75, Issue 9, pp. 36-38.

“A Measure of Perceived Auditor ERP Systems Expertise: Development, Assessment, and Uses.” Managerial Auditing Journal, 2005, Volume 20, Issue 6, pp. 619-631.

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Frank Buckless

Buckless, F. A., L. R. Ingraham, and J. G. Jenkins, 2004. Comprehensive Assurance and Systems Tool: An Integrated Auditing and AIS Simulation. Upper Saddle River, NJ. Prentice Hall.

Buckless, F. A., L. R. Ingraham, and J. G. Jenkins, 2004. Comprehensive Assurance and Systems Tool: An Integrated Auditing and AIS Simulation – Manual Accounting Information System Module. Upper Saddle River, NJ. Prentice Hall.

Buckless, F. A., L. R. Ingraham, and J. G. Jenkins, 2004. Comprehensive Assurance and Systems Tool: An Integrated Auditing and AIS Simulation – Computerized Information System Module. Upper Saddle River, NJ.  Prentice Hall.

Buckless, F. A., L. R. Ingraham, and J. G. Jenkins, 2004. Comprehensive Assurance and Systems Tool: An Integrated Auditing and AIS Simulation – Assurance Module. Upper Saddle River, NJ.  Prentice Hall.

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Kathy Krawczyk

“Planning with Dividends and Capital Gains After the Jobs and Growth Tax Relief Reconciliation Act of 2003” with Lorraine Wright, The CPA Journal, October 2004.

 “Disclosure of Nonaudit Service Fees: Perceptions of Investors and Accounting Professionals” with Greg Jenkins, Journal of Applied Business Research, Fall/Winter 2004.

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Karen Nunez

Branson, B., K. Nunez and D. Pagach, “The Value Relevance of Non-Financial Performance Measures in the Electric Utility Industry,” Oil, Gas & Energy Quarterly, Volume 54, No.1, September 2005.

Nunez, K., L. M. Wright, and L. R. Ingraham, “Use Tax Collections.”  Journal of State Taxation, Winter 2005.

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Don Pagach

Beasley, M., M. Bradford and D. Pagach. A View of Outsourcing from an Enterprise Risk Management Perspective, Strategic Finance, July 2004.

Branson, B., K. Nunez and D. Pagach, The Value Relevance of Non-financial Performance Measures for the Electric Utility Industry. Oil, Gas and Energy Quarterly, vol. 54, no. 1, September 2005.

Branson, B. and D. Pagach, Recent Controversies in Accounting for Operating Leases and Leasehold Improvements, The CPA Journal, October 2005.

Branson, B. and D. Pagach. Earnings Predictability: Do Analysts Make Coverage Choices Based on Ease of Forecasts? Journal of American Academy of Business, vol. 7, no. 1, September 2005.

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Bob Peace

Peace, Robert L. and Bruce Branson, “New Income Tax Regulations May Affect Bank Tax Accounting”, The Banking Law Journal, April 2004.

Peace, Robert L., “A public at odds with Taxes”, The News and Observer, Other Opinion Article, May 25, 2005

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Roby Sawyers

Report on Reform of Federal Wealth Transfer Taxes, prepared by the Task Force on Federal Wealth Transfer Taxes, May 2004. Reprinted in: The Tax Lawyer, American Bar Association, Volume 58, Number 1, Fall 2004 and Tax Notes Today, Tax Analysts, September 20, 2004 

“Reform or Repeal the Transfer Tax System,” with Dennis Belcher, The Tax Adviser, (October 2004), pp. 620-623.

Managerial Accounting – A Focus on Decision Making, 3nd edition, with Steve Jackson, Thomson Learning, January 2005.

“Significant Recent Developments in Estate Planning,” with Brian Whitlock, The Tax Adviser, (September 2005), pp. 550 - 555.

Chapter 9, Multistate Income Taxation, in Advanced Business Entity Taxation, West Federal Taxation, 2004 and 2005 Editions. 

Chapter 10, Sales/Use and Property Taxes, in Advanced Business Entity Taxation, West Federal Taxation, 2004 and 2005 Editions.

“The Impact of Federal Tax Reform on North Carolina Taxapyers,” Innovation Online, (http://www.ncsu.edu/iei/io/finance), The Institute for Emerging Issues, November 28, 2005.        

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Paul Williams

Bernardi, Richard A., Bean, David F. and Williams P.F., "The Place of Ethics Scholarship in the U.S. Accounting Academy: Accounting Doctorates' Research Productivity in Ethics Journals," Research on Professional      Ethics and Responsibility in Accounting, 10, 2005: 167-192.

Ravenscroft, Sue and Williams, P.F., "Rules, Rogues and Risk Assessors: Academic Responses to Enron and Other Accounting Scandals," European Accounting Review, 14(2), 2005: 363-372.

Schwartz, B., Williams, S. and Williams, P.F., "U.S. Doctoral Students Familiarity with Accounting Journals: Insights into the Structure of the U.S. Academy," Critical Perspectives on Accounting, 16(2),April 2005: 327-348.

Ravenscroft, Sue and Williams, P.F., "Considering Accounting Education in the USA Post Enron," Accounting Education: An International Journal, 13(Supplement 1), December 2004: 7 - 23.

Williams, Paul F., "You Reap What You Sow: The Ethical Discourse of Professional Accounting," Critical Perspectives on Accounting, 15(5/6), 2004: 995-1001.

Williams, Paul F., "Recovering Accounting as a Worthy Endeavor," Critical Perspectives on Accounting, 15(4/5), 2004: 513-517.

Williams, Paul F., "A Reply to the Commentaries on: Recovering Accounting as a Worthy Endeavor," Critical Perspectives on Accounting, 15(4/5), 2004: 551-556.

Reiter, S. A. and Williams, P.F., "The Philosophy and Rhetoric of Auditor Independence Concepts," Business Ethics Quarterly, 14(3), 2004: 355-376.  Reprinted in The ICFAI Journal of Audit Practice, 3(1), January 2006: 19-40.

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Robin Thomas

Thomas, Robin. 2005, Test Bank to accompany Managerial Accounting – A Focus on Decision Making, 3rd edition, Mason, OH: Thomson/South-Western.

Jackson, S., R. Sawyers, G. Jenkins, and R. Thomas. 2005. Solutions Manual to Accompany Managerial Accounting – A Focus on Decision Making, 3rd edition, Mason, OH: Thomson/South-Western.

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Lorraine Wright

“Use Tax Collections,” with L. Ingraham and K. Nunez.  Journal of State Taxation, Winter 2004.

“Planning with Dividends and Capital Gains after the Jobs and Growth Tax Relief Reconciliation Act of 2003,” with K. Krawczyk.  The CPA Journal, October 2004.

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