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College of Business Administration

Faculty Research

Ahadiat, Nas - “A Study of Quality of Internal Control in the US Federal Financial Management Systems,” Journal of Law and Financial Management, Vol. 12, No. 2, November 2013.

Ahadiat, Nas - David Rice. “Quandary at National Health Company,” International Research Journal of Applied Finance, September 2013.

Ahadiat, Nas - Hassan Hefzi. “An investigation of earnings management practices: Examining generally accepted principles,” International Journal of Business and Social Science, Vol. 3, No. 14, 2012. 

Ahadiat, Nas - “Association between audit opinion and provision of nonaudit services: Evidence from British and Australian companies,” International Journal of Accounting and Information Management, June 2011.

Fan, Nancy - “A study of foreign earnings management using an empirical distribution approach,” International Research Journal of Applied Finance, Vol. III, Issue 12, 2012.

Fan, Nancy - Jiuzhou Wang. “Auditor switching effect on audit pricing: New evidence post Andersen and SOX,” Pan-Pacific Journal of Business Research, Vol. 3, No. 1, Spring 2012.

Fan, Nancy - Jiuzhou Wang. “Examination of self-selection bias and Big-N audit fee premiums – Evidence from Norway,” The Journal of Accounting and Finance, Issue 51, July 2011.

Farag, Magdy  - “Games, gadgets, and other goods’ discount coupon: An ethics case,” Journal of Business Cases and Applications 10, 2013.

Farag, Magdy - “The impact of accounting students’ professional skepticism on their ethical perception of earnings management,” Research on Professional Responsibility and Ethics in Accounting 16, 2012.

Farag, Magdy - “Public accounting firms' mix of service revenue and average productivity: Evidence using revenue per partner,” Managerial Auditing Journal 27 (8), 2012.

Farag, Magdy – R. Elias. “An investigation of accounting students’ general distrust of corporations,” International Journal of Business, Accounting, and Finance 6 (1), 2012.

Farag, Magdy - R. Elias. “Relative audit fees and client loyalty in the audit market,” Accounting Research Journal 24 (1), 2011.

Farag, Magdy - R. Elias. “The impact of accounting students’ type A personality and cheating opportunity on their ethical perception,” Journal of the Academy of Business Education 12, Fall 2011.

Hefzi, Hassan - Nas Ahadiat. “An investigation of earnings management practices: Examining generally accepted principles,” International Journal of Business and Social Science, Vol. 3, No. 14, 2012.

Hefzi, Hassan – Anwar Salimi and Juan Ramirez. “Impact of tax incentives on the location of manufacturing facilities,” Journal of Business and Accounting, Fall 2012.

Hefzi, Hassan - Rose Martin, and John Hinds. “Inside the Black Box: Investigation of student test taking decision processes,” Business Education Forum.

Hurt, Robert - E. McLaughlin. “An analysis of students’ perceptions of online education effectiveness: Recommendations for faculty,” Academy of Business Research Journal, 2013.

Hurt, Robert - “Offering an online fraud examination course without a textbook,” Fraud Magazine, January/February 2013.

Hurt, Robert - Accounting Information Systems: Basic Concepts and Current Issues (3rd edition). Irwin / McGraw-Hill, 2013.

Hurt, Robert - E. J. McLaughlin. “An applied introduction to qualitative research methods in academic advising,” NACADA JournalSpring 2012.

Hurt, Robert - “Big training corporation: An instructional case for courses in forensic accounting, auditing, fraud examination and cost accounting,” International Research Journal of Applied Finance, February 2012.

Hurt, Robert - E. J. McLaughlin. “Advising research comes of age: Investigative opportunities and applied methodologies,” National Teacher Education JournalSpring 2012.

Hurt, Robert - E. J. McLaughlin. “Medical billing fraud at Tenet Healthcare Corporation,” Journal of Forensic and Investigative AccountingJanuary-June, 2011.

Hurt, Robert - “Application of management concepts to ERP implementation,” Journal of Business Administration Online. (www.atu.edu/business/jbao/). Spring 2011.

Im, Mary - J. Gaver. “Funding sources and excess CEO compensation in not-for-profit organizations,” in Accounting Horizons, Volume 28, Issue 1, March 2014.

Kang, Fei - J. Ho. “Auditor choice and audit fees in family firms: Evidence from the S&P 1500,” AUDITING: A Journal of Practice & Theory, November 2013.

Kang, Fei “Founding family ownership and the selection of industry specialist auditors”, forthcoming in Accounting Horzons.

Koo, Meihua - D. He, and L. Guan. “The rounding of revenues and earnings by publicly-listed companies in the United States 1950-2010: An empirical analysis,” International Journal of Management, Vol. 30, No. 3, 2013.

Koo, Meihua - S.H. Wu, S. Lin, and S.H. Li. “Impact of market segmentation on value relevance of accounting information: Evidence from China,” Asia Pacific Journal of Accounting and Economics Accounting Symposium Special Issue, Vol. 19, No. 1, 2012.

Martin, Rose - Anwar Salimi. “The effect of earnings management on bankruptcy prediction models,” Journal of Applied Financial Research, Vol. 1, 2012.

Martin, Rose - Hassan Hefzi and John Hinds. “Inside the Black Box: Investigation of student test taking decision processes,” Business Education Forum, Editor Carol Yacht.

Pak, Hong - Byung Lee and Heung-Joo Cha. “Financial effects of the right-to-use model for lessees,” Pan-Pacific Journal of Business Research, Spring 2012.

Pak, Hong - “Accounting for changes in accounting estimates (ASC 250): Spread-out vs. catch-up methods,” KACPA Journal, November 2012.

Pak, Hong - Byung Lee and John Jin. “Proposed accounting rules for lessors,” KACPA Journal, November 2011.

Rice, David – Nas Ahadiat. “Quandary at National Health Company,” International Research Journal of Applied Finance, September 2013.

Rice, David - Dennis Brager and Russell Ozawa. “Third-party federal tax liens and levies and how to fight them,” Journal of Tax Practice & Procedure, December 2012-January 2013.

Rice, David – “Elder law and the tax practitioner how to navigate the murky waters,” Tax Development Journal, Spring 2011 (Vol. II).

Salimi, Anwar - Juan Ramirez and Hassan Hefzi. “Impact of tax incentives on the location of manufacturing facilities,” Journal of Business and Accounting, Fall 2012.

Salimi, Anwar - Rose Martin. “The effect of earnings management on bankruptcy prediction models,” Journal of Applied Financial Research, Vol. 1, 2012.

Salimi, Anwar - “Bankruptcy prediction models and SEC accounting and auditing enforcement releases,” International Journal of Global Business and Economics, Fall 2011.

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