Login to PAWS Baton Rouge, Louisiana |
Partly Cloudy - 79°F


The accounting department at the E. J. Ourso College of Business strives for excellence in teaching, research, and service to the accounting profession. Our mission is to produce graduates at all levels that excel in their pursuits, and our accomplishments speak for themselves.[MORE]


Frequently Asked Questions
Department of Accounting Home

Contacts

Catalog

   LSU General Catalog

   Degree Requirements

Course Descriptions

Course Schedule Book

Degree Programs

   BS Accounting

   MS Accounting

   PhD Accounting

Faculty

Minority Business Program

News & Events

PhD Student Directory

Research

Strategic Plan

Accounting Awards

Accounting Internship Program

Beta Alpha Psi

CPA Exam Requirements

Fraud & Forensic Conference

Journal Forensic Accounting

Oil, Gas, Energy Quarterly

PwC xAct Competition

Seminar Series



Department of Accounting
3101 Patrick F. Taylor Hall
Baton Rouge, LA 70803-6304
225-578-6202 Voice
225-578-6201 Fax
accounting@lsu.edu
http://www.bus.lsu.edu/accounting
PUBLICATIONS BY TITLE

Accounting, Organizations and Society

KIRBY E. HUGHES
The Relations among Environmental Disclosure, Environmental Performance, and Economic Performance: A Simultaneous Equations Approach. Accounting, Organizations and Society, 29, 5-6, July/August 2004: 447-471. Sulaiman Al-Tuwaijri and Theodore Christensen.

Advances in Accounting

JOSEPH A. LEGORIA
The Voluntary Disclosure of Advertising Expenditures: The Case of the Pharmaceutical Industry and Health Care Reform. Advances in Accounting, 21, 2005: 15-149

Advances in Accounting Behavioral Research

BARBARA ANN APOSTOLOU
Management Fraud Risk Factors: An Examination of the Self-Insight of and Consensus Among Forensic Experts. Advances in Accounting Behavioral Research, 7, 2004: 73-94. S. Webber, B. Apostolou, J. Hassell.

Contemporary Accounting Research

SAMUEL L. TIRAS
The Interaction between Internal Control Assessment and Substantive Testin in Audits for Fraud. Contemporary Accounting Research, 17, 2, 2000: 327-356. Smith, J., S. Tiras and S. Vichitlekarn.
The Interaction between Internal Control Assessment and Substantive Testing in Audits for Fraud. Contemporary Accounting Research, 17, 2, 2000: 327-356. Smith, J., S. Tiras and S. Vichitlekarn.

Corprate Ownership and Control

AGNES CHENG
The Market Response to the Standard & Poors Transparency & Disclosure Rankings. Corprate Ownership and Control, Forthcoming. C.S. Agnes Cheng, Denton Collins, Henry Huang.

International Energy Law and Taxation Review

KIRBY E. HUGHES
Deregulation of Generating Assets and the Disposition of Excess Deferred Federal Income Taxes: A “Catch-22” for Ratepayers. International Energy Law and Taxation Review, October 2004: 206-212. D.E. Dismukes.

Issues in Accounting Education

KIRBY E. HUGHES
Activity-Based Costing in the Service Sector: The Buckeye National Bank. Issues in Accounting Education, 16, 3, August 2001: 381-408. Linda Smith Bamber.

Journal of Accountancy

JACQUELYN SUE MOFFITT
Tips to Track Deliveries. Journal of Accountancy, 196, 6, December 2003: 30. David Hayes.

Journal of Accounting Education

BARBARA ANN APOSTOLOU
Accounting Education Literature Review (2000-2002). Journal of Accounting Education, 21, 4, 2003: 267-366. S. Watson, B. Apostolou, J. Hassell, S. Webber.

JOSEPH A. LEGORIA
The Associations among accounting program attributes, 150-hour status, and CPA Exam Pass Rates.. Journal of Accounting Education, 24, 2006: 202-215. Boone, J. Seifert, D. and W. W. Stammerjohan.

Journal of Business and Economic Perspectives

JACQUELYN SUE MOFFITT
Information Content of Analysts' Forecasts in the Presence of Frequent Special Items. Journal of Business and Economic Perspectives, 32, 1, Spring/Summer: 120-129. Atul Rai.

Journal of Business Ethics

JACQUELYN SUE MOFFITT
- Ethical Management, Corporate Governance, and Abnormal Accruals. Journal of Business Ethics, Forthcoming,Pinghsun, Tim Louwers, Yan Zhang.

Journal of Business Finance and Accounting

KIRBY E. HUGHES
Uncertainty Associated with Future Environmental Costs and the Market's Differential Response to Earnings Information. Journal of Business Finance and Accounting, 28, 9 & 10, Nov/Dec 2001: 1351-1386. J. Kenneth Reynolds.

JOSEPH A. LEGORIA
Accruals management to achieve earnngs benchmarks: A comparison of pre-managed profit and loss firms. Journal of Business Finance and Accounting, 33, 5/6, 2006: 653-670. Barua, A. and J. Moffitt.

JACQUELYN SUE MOFFITT
Accruals Management to Achieve Earnings Benchmarks: A Comparison of Pre-Managed Profit and Loss Firms. Journal of Business Finance and Accounting, 33, 5-6, 2006: 653-670. Abhijit Barua and Joseph Legoria.

SAMUEL L. TIRAS
The Interaction of Solvency with Liquidity and its Association with Bankruptcy Emergence. Journal of Business Finance and Accounting, 29, 7&8, 2002: 935-966. Bryan, D., S. Tiras and C. Wheatley.
The Interaction of Solvency with Liquidity and its Association with Bankruptcy Emergence. Journal of Business Finance and Accounting, 29, 7&8, 2002: 935-966. Bryan, D., S. Tiras and C. Wheatley,.

Journal of Corporate Finance

JACQUELYN SUE MOFFITT
The Impact of Hedging on the Value of Equity. Journal of Corporate Finance, 11, 5, October 2005: 851-881. James Nelson, John Affleck-Graves.

Journal of Forensic Accounting

KIRBY E. HUGHES
Toward an Expanded Control Environment Framework. Journal of Forensic Accounting, 2008. T.L. Louwers and K.R. Reynolds.

JOSEPH A. LEGORIA
Accounting and Auditing Enforcement Releases and Earnings Management: An Assessment of Auditor Independence. Journal of Forensic Accounting, 5, 2, 2004: 311-336. J. Pendley.

Journal of Information Systems

KIRBY E. HUGHES
Assessing Student Learning Outcomes in the Introductory Accounting Information Systems Course Using the AICPA’s Core Competency Framework. Journal of Information Systems, 21, 1, 2007: 149-169. R.J. Daigle and D.C. Hayes.

Oil, Gas & Energy Quarterly

JACQUELYN SUE MOFFITT
A Note On Recent Changes To SFAS No. 133. Oil, Gas & Energy Quarterly, 53, 4, June 2005: 851-866

Petroleum Accounting and Financial Management Journal

DONALD 'LARRY' CRUMBLEY
The Provision for Non-audit Services and the Low-balling of Audit Fees for Firms in the Oil and Gas Industry. Petroleum Accounting and Financial Management Journal, Fall 2002. S. Mitra, L. Crumbley, D. Deis.

Public Integrity

BARBARA ANN APOSTOLOU
Why Integrity Matters: Accounting for the Accountants. Public Integrity, Summer 2003. B. Apostolou and G. Thibadoux.

Research in Accounting Regulation

JOSEPH A. LEGORIA
The Analysis of SFAS No. 109's Usefulness in predicting future cash flows from a Conceputal Framework Perspective. Research in Accounting Regulation, 18, 2005: 143-161. K. Sellers.

Review of Financial and Quantitative Analysis

AGNES CHENG
Do Core and Non-core Cash Flows from Operations Persist Differentially in Predicting Future Cash Flows?. Review of Financial and Quantitative Analysis, Forthcoming. C.S. Agnes Cheng, Dana Hollie.

The Accounting Review

AGNES CHENG
Evidence of the Abnormal Accruals Anomaly Incremental to Operating Cash Flows. The Accounting Review, October 2006: 1151-1167. C.S. Agnes Cheng, Wayne Thomas.

KIRBY E. HUGHES
The Value Relevance of Nonfinancial Measures of Air Pollution in the Electric Utility Industry. The Accounting Review, 75, 2, Aprill 2000: 209-228

KEN J. REICHELT
The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market. The Accounting Review, 80, 1, January 2005: 113-136. Jere Francis and Dechun Wang.

SAMUEL L. TIRAS
The Influence of Forecast Dispersion on the Incremental Explanatory Power of Earnings, Book Value and Analyst Forecasts on Market Prices. The Accounting Review, 82, 3, 2007: 651-658. Bryan, D. and S. Tiras.
The Influence of Interim Auditor Reviews on the Association of Returns with Earnings. The Accounting Review, 78, 1, 2003: 251-274. Manry, D., S. Tiras and C. Wheatley.
The Influence of Forecast Dispersion on the Incremental Explanatory Power of Earnings, Book Value and Analyst Forecasts on Market Prices. The Accounting Review, 82, 3, 2007: 651-658. Bryan, D. and S. Tiras.
The Influence of Interim Auditor Reviews on the Association of Returns with Earnings. The Accounting Review, 78, 1, 2003: 251-274. Manry, D., S. Tiras and C. Wheatley.

The Review of Accounting and Finance

AGNES CHENG
The Impact of Accounting Choices on Firm Valuation and Earnings Quality – The Case of Transition Obligation under SFAS No. 106. The Review of Accounting and Finance, Forthcoming. C.S. Agnes Cheng, Sujane Hsieh, Y. Yip.