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  • PUBLICATIONS BY AUTHOR


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

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

    ''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 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.


    D. LARRY CRUMBLEY
    ''How Divergent are Pedagogical Views Towards the Fraud/Forensic Accounting Curriculum.'' Global Perspectives, 6, 2009: 1-24. S. Smith.

    ''What is Ethical About Grade Inflation and Coursework Deflation?.'' Journal of Academic Ethics, 8, 2010: 187-197. K.J. Reichelt.

    ''Defining a Forensic Audit.'' Journal of Digital Forensics, Security, and Law, 4, 1,: 61-79. S. Smith.

    ''Incremental Role of Non-Financial Metrics in Predicting Performance and Market Valuation of the U.S. Oil & Gas Companies.'' Petroleum Accounting and Financial Management Journal, 27, 3, 2008. S. Mitra.

    ''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.

    ''Teaching Effectiveness, Impression Management, and Dysfunctional Behavior: Student Evaluation of Teaching Control Data.'' Quality Assurance in Education, 17, 4, 2009. K. J. Reichelt.

    ''Do Expert Witnesses Have to Keep Draft Documents and Records of Communication?.'' The Forensic Examiner, Winter 2009: 58-61


    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

    ''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.

    ''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.

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

    ''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.


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

    ''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.

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

    ''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.

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

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


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

    ''Market Reaction to Auditor Switching from Big 4 to Third-Tier Small Accounting Firms.'' Auditing: A Journal of Practice & Theory, 29, 2, November 2010. Hsihui Chang and C.S. Agnes Cheng.

    ''National and Office-Specific Measures of Auditor Industry Expertise and Effects on Audit Quality.'' Journal of Accounting Research, 48, 3, June 2010: 647-686. 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.'' 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.'' Accounting Review, 78, 1, 2003: 251-274. Manry, D., S. Tiras and C. Wheatley.

    ''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 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.