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Publications

Accounting & Business Law

Baylor University
June 1, 2019 - May 31, 2020

The Department of Accounting & Business Law commends the incredible research published by our faculty.

Accounting & Business Law


Beard, Haylee A. (Assistant Clinical Professor)

Refereed Journal Articles

 

Journal Article (Published)

Stuebs, M., Robinson, M. A., Wilfong, L., Beard, H. (2020). The costs to bus go round and round: Charting a route to a decision. Journal of Accounting Education, 50, 1-17.


Brown, Jeffrey O. (Assistant Professor)

Refereed Journal Articles

 

Journal Article, Academic Journal (Published)

Brown, O., Grenier, J., Pyzoha, J., Reffett, A. (2020). When Does Utilizing Valuation Specialists Reduce Auditors' Litigation Risk? Current Issues in Auditing, 14(1), 1-9. https://meridian.allenpress.com/cia/article/14/1/P1/432263/When-Does-Utilizing-Valuation-Specialists-Reduce

Journal Article (Published)

Brown, O., Shallcross, D., Stuebs, M. (2019). What it takes for accounting firms to recruit Gen Z. Journal of Accountancy, 228(6), 77-80.

Journal Article, Academic Journal (Published)

Brown, O., Popova, V. (2019). How Do Investors Respond to Disclosure of Audit Quality Indicators? Auditing: A Journal of Practice & Theory, 4(38), 31-53. https://www.aaajournals.org/doi/abs/10.2308/ajpt-52417

Journal Article, Academic Journal (Published)

Brown, O., Grenier, J., Pyzoha, J., Reffett, A. (2019). The Effects of Specialist Type and Estimate Aggressiveness on Juror Judgments of Auditor Negligence. Auditing: A Journal of Practice & Theory, 38(3), 47-69. https://aaajournals.org/doi/pdf/10.2308/ajpt-52333

Journal Article, Academic Journal (Accepted)

MacGregor, J., Brown, O., Lail, B., Thomasson, T. (in press). Controls, Payables, and Materiality: A Case of Unknown Collusion. Current Issues in Auditing.


Burney, Laurie L. (Associate Professor)

Refereed Journal Articles

 

Journal Article, Professional Journal (Published)

Millar, M., Burney, L., Mahler, K. (2019). Sustainability? In the Oil and Gas Industry? Absolutely. Today's CPA.

Journal Article, Professional Journal (Accepted)

Burney, L., Kennedy, F. (2020). The Purpose of a Corporation and Lean Principles: Do the Two Overlap? Cost Management (May/June), 25-30.

Journal Article, Academic Journal (Accepted)

Templeton, G., Pope, M., Burney, L. (in press). The usefulness of the two-step normality transformation in retesting existing theories: Evidence on the Productivity Paradox. Data Base for Advances in Information Systems, The.


Carpenter, Don P. (Assistant Clinical Professor)

Refereed Journal Articles

 

Journal Article, Professional Journal (Published)

Carpenter, D., Thomasson, T., Beyer, J., Cornish, S., Gunter, K. (2020). CARES Act Provides Provides Tax Benefits and Incentives To Businesses and Individuals. Today's CPA, 22-25.

Journal Article, Professional Journal (Published)

Carpenter, D. (2020). COVID 19 Fallout Highlights Impairment and Going Concern Issues. Today's CPA.

Journal Article, Professional Journal (Published)

Carpenter, D. (2020). Renewed Focus on Auditing Accounting Estimates Calls for Companies to Reexamine Accounting Procedures. Today's CPA, 47(4), 5-6.

Journal Article, Professional Journal (Published)

Carpenter, D. (2019). SEC Considering Its Options Regarding Quarterly Financial Reporting. Today's CPA, Sept / Oct 2019, 5-6.

Journal Article, Professional Journal (Published)

Carpenter, D. (2019). SEC Proposes Expansion of Exemption from Internal Control Attestation. Today's CPA, 47(1), 2.


Hornok, Emily K. (Assistant Professor)

Refereed Journal Articles

 

Journal Article, Academic Journal (Accepted)

"The AAUIA from 1916-1920: How the AAUIA Contributed to the Early Developments of Accounting Education" Accounting Historians Journal (forthcoming) (coauthor: Dale L. Flesher)


Hurtt, David N. (Professor)

Refereed Journal Articles

 

Journal Article, Academic Journal (Accepted)

Hurtt, R. K., Hurtt, D., Eining, M. M., Richards, C. (in press). Status of Non-Profit and Fraud: An exploratory study of risks, controls and general organizational characteristics. Journal of Forensic Accounting Research.


Lail, Bradley E. (Associate Professor)

Refereed Journal Articles

 

Journal Article (Published)

Lail, B., Brazel, J. (2019). The Role of Non-Financial Measures in Management Forecasting Behavior. Journal of Management Accounting Research, 31(3), 41-64.


MacGregor, Jason E. (Associate Professor)

Refereed Journal Articles

 

Journal Article, Academic Journal (Accepted)

Blankley, A., MacGregor, J., Mowchan, M. J. (in press). Bidding on New Audit Clients: Avoiding the Winner’s Curse. Business Horizons.


Mason, Paul D. (Assistant Professor)

Refereed Journal Articles

 

Journal Article, Academic Journal (Accepted)

"Does IRS Monitoring Deter Managers from Committing Accounting Fraud?" Forthcoming. Journal of Accounting, Auditing, and Finance (coauthors: Brian Williams)


Millar, Melanie I. (Assistant Professor)

Refereed Journal Articles

 

Journal Article, Academic Journal (Accepted)

Douthit, J., Millar, M., White, R. (2019). Horseshoes, Hand Grenades, and Regulatory Enforcement: Close Experience with Potential Sanctions and Fraud Deterrence. Organizational Behavior and Human Decision Processes.

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