E. J. Ourso College of Business | Department of Accounting

Baton Rouge, Louisiana |

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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]

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BS Accounting
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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 AUTHOR

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.

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

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

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.

''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.

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

''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.

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.

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.

''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.

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

''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.

''Toward an Expanded Control Environment Framework.'' Journal of Forensic Accounting, 2008. T.L. Louwers and K.R. Reynolds.

''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.

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

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.'' The Accounting Review, 80, 1, January 2005: 113-136. Jere Francis and Dechun Wang.

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.

''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 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.


	E. J. Ourso College of Business 3304 Patrick F. Taylor Hall · Baton Rouge, LA 70803 Telephone: 225-578-3211 · Fax: 225-578-5256 For general questions, e-mail experienceourso@lsu.edu. For academic and advising questions, e-mail advisor@lsu.edu.

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