​School of Business Faculty Research

Leaders in socially innovative research.

Here at the School of Business, there’s no shortage of think tanks. Our faculty is constantly on the move, contributing to industry thought leadership that challenges the status quo and benefits society.

This consortium of bright minds and expert practitioners regularly publish their findings in scholarly journals such as the Academy of Management Review, Journal of Finance, Journal of Marketing, Management Science, The Accounting Review and Journal of Real Estate Finance and Economics, among others.

We encourage you to dive into our faculty’s innovative research to learn which trends face the global business climate—and discover what competencies you’ll need to succeed.

Accountancy
Economics and Business Economics
Finance and Real Estate
International Business
Management, Law and Ethics
Marketing
Operations, SCM and ITM

Accountancy

  • Robert BowenRobert Bowen - Distinguished Professor of Accounting

    Written Case with Instructional Material

    • Matsumoto, D., Bowen, R. (2000). Microsoft’s Financial Reporting Strategy. Harvard Business School Publishing(Case 9-100-027).
    • Bowen, R., Wallace, J. (1999). Interior Systems, Inc.. Issues in Accounting Education.

    Journal Article, Academic Journal

    • Perols, J., Bowen, B., Zimmerman, C. (2017). Finding Needles in a Haystack: Using Data Analytics to Improve Fraud Prediction. The Accounting Review.
    • Bowen, R., Jollineau, J., Lougee, B. (2014). WaMu's Option-ARM Strategy. Issues in Accounting Education, 29(4), 557-575.
    • Bowen, R., Khan, U. (2014). The Economic Consequences of Relaxing Fair Value Accounting and Impairment Rules on Banks during the Financial Crisis of 2008-2009. Journal of Accounting and Public Policy, 33(3), 233-259.
    • Bowen, R., Rajgopal, S., Venkatachalam, M. (2014). Is Warren Buffett's commentary on accounting, governance and investing practices reflected in the investment decisions and subsequent influence of Berkshire Hathaway?. The Accounting Review, 89(5), 1609-1644.
    • Bowen, R., Jollineau, J., Margheim, L. (2013). iRobot Corporation's Intellectual Property: Accounting For Research and Development Under US GAAP Versus IFRS. Journal of Business Case Studies, 9(4).
    • Bowen, R., Call, A., Rajgopal, S. (2010). Financial Whistle-Blowing: Target Firm Characteristics and Economic Consequences. The Accounting Review, 85(July, 2010), 1239-1271.
    • Bowen, R., Chen, X., Cheng, Q. (2008). Analyst Coverage and the Cost of Raising Equity Capital: Evidence from the Underpricing of Seasoned Equity Offerings. Contemporary Accounting Research(Fall, 2008), 657-700.
    • Bowen, R., Rajgopal, S., Venkatachalam, M. (2008). Accounting Discretion, Corporate Governance and Firm Performance. Contemporary Accounting Research, Summer, 351-405.
    • Bowen, R., Davis, A., Matsumoto, D. (2005). Emphasis on Pro Forma versus GAAP Earnings in Quarterly Press Releases: Determinants, SEC intervention, and Market Reactions. The Accounting Review(October 2005), 1011-1038.
    • Bowen, R., Davis, A., Matsumoto, D. (2002). Do Conference Calls affect Analysts’ Forecasts?. The Accounting Review(April 2002), 285-316.
    • Bowen, R., Davis, A., Rajgopal, S. (2002). Determinants of Revenue-Reporting Practices for Internet Firms. Contemporary Accounting Research(Winter 2002), 523-562.
    • Biddle, G., Bowen, R., Wallace, J. (1997). Does EVA beat Earnings? Evidence on associations with stock returns and firm values. Journal of Accounting and Economics, 301-336.
    • Bowen, R., DuCharme, L., Shores, D. (1995). Stakeholders' Implicit Claims and Accounting Method Choice. Journal of Accounting and Economics, 255-295.
    • Bowen, R., Blacconiere, W. (1993). Intra-industry Market Reactions to Failures of Publicly-Held Savings and Loans. Journal of Accounting, Auditing and Finance, 369-397.
    • Bowen, R., Johnson, M., Shevlin, T., Shores, D. (1992). Determinants of the Timing of Quarterly Earnings Announcements. Journal of Accounting, Auditing and Finance, 395-422.
    • Blacconiere, W., Bowen, R., Sefcik, S., Stinson, C. (1991). Determinants of Regulatory Accounting Principles in the Savings and Loan Industry. Journal of Accounting and Economics, 167-201.
    • Bowen, B., Dutta, S., Tang, S., Zhu, P.Inside the “black box” of Private In-house Meetings. Review of Accounting Studies.
  • Thomas DaltonThomas Dalton - Professor of Accountancy and Taxation

    Journal Article, Academic Journal

    • Dalton, T., Custin, R. (2016). Social Security: Projecting The Optimal Collection Age In An Era of Low Investment Returns. Practical Tax Strategies / Thomson Reuters, 4(October).
    • Dalton, T., Pyke, S., Custin, R. (2014). Professional Writers May Better Prepare Business Students for Employment. California Business Practice/University of San Diego School of Law(3), 23-25.
    • Whitney, G., Dalton, T. (2008). A non-profit university and a for-profit consulting company partner to offer a new master's degree. American Journal of Business Education, 1(1), 9-17.
    • Barkacs, C., Barkacs, L., Dalton, T., Schneider, G. (2004). U.S. Sales Taxes on Internet Transactions: Historic Change is at the Door. The Journal of Accounting and Finance Research, 12(Fall II).
    • Dalton, T. (1998). Evidence of a tax-motivated mid-April price anomaly in captial markets. Advances in Taxation, 10(Fall), 1-29.
    • Dalton, T., Kelley, T. (1997). A comparison of dysfunctional behaviors by tax accountants and auditors under time budget pressure. Advances in Accounting, 15, 193-208.
    • Dalton, T. (1993). An empirical investigation of the relationship between tax-loss selling and the January Effect. Journal of the American Taxation Association, 15, 26-39.

    Journal Article, Professional Journal

    • Boudreau, B., Dalton, T. (2013). Simulating the effect of a flat tax model. CPA Journal, 83(10), 15-21.
    • Dalton, T. (2012). Navigating the foreign student filing requirements. Practical Tax Strategies, 88(4), 175-179.
    • Dalton, T., Custin, R., Barkacs, L. (2011). Debt Cancellation in the Age of Mortgage Foreclosures. Real Estate Taxation, 38(3), 100:104.
    • Dalton, T., Deshpande, S. (2011). Quantifying the choice between a Roth and traditional IRA. Practical Tax Strategies, 87(3), 112:119.
    • Dalton, T., Pattison, D. (2008). Deciding to work while collecting Social Security. The CPA Journal, 78(7), 48-51.
    • Farkas, M., Dalton, T. (2008). Combining the Home-sale exclusion with like-kind exchange deferral. Practical Tax Strategies, 80(3).
    • Dalton, T., Pattison, D. (2007). Timing Home Sales to Maximize Exclusion May Be Unwise. Practical Tax Strategies, 79(2), 86-92.
    • Dalton, T. (2006). Retirement at Age 62: Is Receiving Social Security Early Worth It?. The CPA Journal, LXXVI(6), 42-48.
    • Dalton, T. (2005). Advising Clients to Buy a College Condo. Practical Tax Strategies, 75(3), 161-171.
    • Dalton, T. (2005). Structuring Joint Ventures Between For-Profit and Tax-Exempt Entities. Business Entities, 7(1), 32-37.
    • Dalton, T. (2001). Win-Win - Two pathways for CPA licensure in California. California CPA, 70(October), 24-28.
    • Dalton, T., Luckey, J. (1996). New restrictions on passive income generators. The CPA Journal, 66(January), 44-45, 54.
    • Dalton, T. (1995). Navigating the revised nanny tax. National Public Accountant, 40(November), 17-19, 37-38.
    • Dalton, T., Cook, E. (1994). Contributions of partnership interests may backfire. Taxation for Accountants, 53(October), 146-151.
    • Dalton, T., Vickrey, D. (1994). The new IRS approach to nonfilers and nonpayers. The CPA Journal, 64(December), 68-69.
    • Dalton, T. (1993). Tax refunds may be coming for employers and employees. HR Focus, 70, 3.
    • Dalton, T. (1992). Are you correctly reporting your salespeople's commissions?. HR Focus, 69(December), 7.
    • Dalton, T. (1992). IRS finally simplifies employers' tax deposit rules. The Practical Accountant, 25(December), 82-85.

    Journal Article, Public or Trade Journal

    • Dalton, T. (2002). The Profession's Future Depends on You. California CPA, 70(January/February), 14-15.
  • Judith HoraJudith Hora - Associate Professor of Accountancy

    Journal Article, Academic Journal

    • Smith, J., Hora, J. (2014). State and Local Tax Concerns Regarding Digital Currency. Journal of State Taxation, 33(1), 29-34.
    • Kelley, T., Hora, J., Margheim, L. (2010). A Financial Analysis Case of Amazon.com and Barnes & Noble with Emphasis On The Impact of ROE Versus EPS. Journal of Business Case Studies, 6(3), 21-32.
    • Margheim, L., Hora, J., Pattison, D. (2010). Educational Competencies That Mid-Sized CPA Firms Value In Their Professional Accounting Staff. American Journal of Business Education, 3(6), 69-80.
    • Kelley, T., Hora, J. (2008). "The folly of making EPS comparisons across companies: Do accounting textbooks send the correct message?". Journal of College Teaching & Learning., Volume(Number 2), 53-60.
    • Margheim, L., Hora, J., Kelley, T. (2008). The Preferred Stock Dilemma of Appllo Technology: The Impact of SFAS #150. Global Perspectives on Accounting Education, 5, 55-62.
    • Hora, J., Tondkar, R., McEwen, R. (2004). Does Trading Volume Detect Information Content in Earnings Reconciliations of Foreign Firms?. Journal of International Accounting, Auditing and Taxation, 13(2), 71-87.
    • Hora, J., Tondkar, R., McEwen, R. (2003). Effect of Foreign GAAP Earnings and Form 20-F Reconciliations on Revisions of Analysts Forecasts. The International Journal of Accounting, 38(1), 71-93.
    • Adhikari, A., Tondkar, R., Hora, J. (2002). An Analysis of International Accounting Research in Journal of International Accounting, Auditing and Taxation: 1992-2001. Journal of International Accounting, Auditing & Taxation, 11(1), 39-49.
  • Susan Jane JollineauSusan Jane Jollineau - Distinguished Professor of Accounting

    Journal Article, Academic Journal

    • Bowen, R., Jollineau, J., Lougee, B. (2014). WaMu's Option-ARM Strategy. Issues in Accounting Education, 29(4), 557-575.
    • Jollineau, J., Tanlu, L., Winn, A. (2014). Evaluating Proposed Remedies for Credit Rating Agency Failures. The Accounting Review, 89(4), 1399-1420.
    • Bowen, R., Jollineau, J., Margheim, L. (2013). iRobot Corporation's Intellectual Property: Accounting For Research and Development Under US GAAP Versus IFRS. Journal of Business Case Studies, 9(4).
    • Jollineau, J., Vance, T., Webb, A. (2012). Subordinates as the First Line of Defense Against Biased Financial Reporting. Journal of Management Accounting Research, 24(December ), 1-24.
    • Jollineau, J., Elliott, B., Hodge, F., Pronk, M. (2007). Are M.B.A. Students a Good Proxy for Non-professional Investors?. The Accounting Review, Januar, 139-168.
    • Jollineau, J., Eames, M., Glover, S. (2006). Stock recommendations as a source of bias in earnings forecasts. Behavioral Research in Accounting, 18 200, 37-52.

    Book, Chapter in Scholarly Book-New

    • Jollineau, J., Durkin, M. (2017). Understanding and Improving Judgments and Decisions in Accounting. Routledge: Taylor and Francis Group.
  • Timothy KelleyTimothy Kelley - Professor of Accountancy

    Journal Article, Academic Journal

    • Kelley, T., Margheim, L. (2015). Consolidation or Nonconsolidation of Variable Interest Entities: Ethical Dilemma Facing Newly Hired Controller. International Research Journal of Applied Finance, Vol. V(Issue 7), 1-10.
    • Kelley, T., Margheim, L. (2012). The Case of ABC Tech and its Variable Interest Entities. Journal of Business Case Studies, Volume(March/April 2012), 151-164.
    • Kelley, T., Hora, J., Margheim, L. (2010). A Financial Analysis Case of Amazon.com and Barnes & Noble with Emphasis On The Impact of ROE Versus EPS. Journal of Business Case Studies, 6(3), 21-32.
    • Kelley, T., Hora, J. (2008). "The folly of making EPS comparisons across companies: Do accounting textbooks send the correct message?". Journal of College Teaching & Learning., Volume(Number 2), 53-60.
    • Margheim, L., Hora, J., Kelley, T. (2008). The Preferred Stock Dilemma of Appllo Technology: The Impact of SFAS #150. Global Perspectives on Accounting Education, 5, 55-62.
    • Margheim, L., Kelley, T., Pattison, D. (2005). An Empirical Analysis of the Effects of Auditor Time Budget Pressure and Time Deadline Pressure. The Journal of Applied Business Research, 21:1, 23-35.
    • Kelley, T., Margheim, L. (2002). The relationships between senior auditor budget participation, job structuring, job consideration and staff auditor time budget pressure. Journal of Applied Business Research, 18(2), 105-113.
    • Kelley, T., Margheim, L., Pattison, D. (1999). Survey on the differential effects of time deadline pressure versus time budget pressure on auditor behavior. Journal of Applied Business Research, 15(4), 117-128.
    • Dalton, T., Kelley, T. (1997). A comparison of dysfunctional behaviors by tax accountants and auditors under time budget pressure. Advances in Accounting, 15, 193-208.
  • Barbara LougeeBarbara Lougee - Associate Dean of Graduate Programs, Associate Professor of Accounting

    Journal Article, Academic Journal

    • Bowen, R., Jollineau, J., Lougee, B. (2014). WaMu's Option-ARM Strategy. Issues in Accounting Education, 29(4), 557-575.
    • D'Souza, J., Jacob, J., Lougee, B. (2013). Cash Balance Pension Plan Conversions: An Analysis of Motivations and Pension Costs. Journal of Applied Business Research, 29(2).
    • Perols, J., Lougee, B. (2011). The Relation between Earnings Management and Financial Statement Fraud. Advances in Accounting, 27(1), 39-53. Awarded the Best P.
    • Lougee, B., Marquardt, C. (2004). Earnings Informativeness and Strategic Disclosure: An Empirical Examination of 'Pro Forma' Earnings. The Accounting Review, 79(3).

    Journal Article, Professional Journal

    • Smith, J., Lougee, B. (2014). The Appraiser’s Role in Calculating Casualty Loss Deductions Resulting from Natural Disasters”. The Appraisal Journal(Winter 2014).
    • Lougee, B., Wallace, J. (2008). The Corporate Social Responsibility (CSR) Trend. Journal of Applied Corporate Finance, Winter(20/1), 96-108.
    • Lougee, B., Estridge, J. (2007). Measuring Free Cash Flows for Valuation: Pitfalls and Possible Solutions. Journal of Applied Corporate Finance, 19(2).

    Book, Chapter in Textbook-New

    • Lougee, B., Wallace, J., Natarajan, A. (2006). EVA implementation, market over-reaction, and the theory of low-hanging fruit. Financial Strategy(2nd Edition).

    Book, Chapter in Non-Scholarly Book-Revi

    • Lougee, B., Valentine, J. (2011). Chapter 14 Identify Yellow Flags Through Forensic Accounting in "Best Practices for Equity Research Analysts" by J.J. Valentine. McGraw Hill, 195-216.
  • Sarah LyonSarah Lyon - Assistant Professor of Accounting

    Journal Article, Academic Journal

    • Lyon, S.Reconciling the Conflicting Results of Prior Research on The Relation Between Aggressive Book and Tax Reporting. Advances in Taxation.
  • Loren MargheimLoren Margheim - Chair, Accountancy Programs, Professor of Accountancy

    Journal Article, Academic Journal

    • Kelley, T., Margheim, L. (2015). Consolidation or Nonconsolidation of Variable Interest Entities: Ethical Dilemma Facing Newly Hired Controller. International Research Journal of Applied Finance, Vol. V(Issue 7), 1-10.
    • Bowen, R., Jollineau, J., Margheim, L. (2013). iRobot Corporation's Intellectual Property: Accounting For Research and Development Under US GAAP Versus IFRS. Journal of Business Case Studies, 9(4).
    • Kelley, T., Margheim, L. (2012). The Case of ABC Tech and its Variable Interest Entities. Journal of Business Case Studies, Volume(March/April 2012), 151-164.
    • Kelley, T., Hora, J., Margheim, L. (2010). A Financial Analysis Case of Amazon.com and Barnes & Noble with Emphasis On The Impact of ROE Versus EPS. Journal of Business Case Studies, 6(3), 21-32.
    • Margheim, L., Hora, J., Pattison, D. (2010). Educational Competencies That Mid-Sized CPA Firms Value In Their Professional Accounting Staff. American Journal of Business Education, 3(6), 69-80.
    • Margheim, L., Hora, J., Kelley, T. (2008). The Preferred Stock Dilemma of Appllo Technology: The Impact of SFAS #150. Global Perspectives on Accounting Education, 5, 55-62.
    • Margheim, L. (2006). Organic Foods: The Financial Reporting of Discontinued Operations. Journal of the International Academy for Case Studies, 12:1, 119-126.
    • Margheim, L., Kelley, T., Pattison, D. (2005). An Empirical Analysis of the Effects of Auditor Time Budget Pressure and Time Deadline Pressure. The Journal of Applied Business Research, 21:1, 23-35.
    • Kelley, T., Margheim, L. (2002). The relationships between senior auditor budget participation, job structuring, job consideration and staff auditor time budget pressure. Journal of Applied Business Research, 18(2), 105-113.
    • Kelley, T., Margheim, L., Pattison, D. (1999). Survey on the differential effects of time deadline pressure versus time budget pressure on auditor behavior. Journal of Applied Business Research, 15(4), 117-128.
  • Diane PattisonDiane Pattison - Academic Director, Graduate Accountancy Programs, Professor of Accountancy

    Journal Article, Academic Journal

    • Pattison, D., Zocco, D. (2012). Private Equity Portfolio Valuation Audit Negotiation. Journal of Finance Case Research.
    • Margheim, L., Hora, J., Pattison, D. (2010). Educational Competencies That Mid-Sized CPA Firms Value In Their Professional Accounting Staff. American Journal of Business Education, 3(6), 69-80.
    • Margheim, L., Kelley, T., Pattison, D. (2005). An Empirical Analysis of the Effects of Auditor Time Budget Pressure and Time Deadline Pressure. The Journal of Applied Business Research, 21:1, 23-35.
    • Kelley, T., Margheim, L., Pattison, D. (1999). Survey on the differential effects of time deadline pressure versus time budget pressure on auditor behavior. Journal of Applied Business Research, 15(4), 117-128.

    Journal Article, Professional Journal

    • Dalton, T., Pattison, D. (2008). Deciding to work while collecting Social Security. The CPA Journal, 78(7), 48-51.
    • Dalton, T., Pattison, D. (2007). Timing Home Sales to Maximize Exclusion May Be Unwise. Practical Tax Strategies, 79(2), 86-92.
  • Johan PerolsJohan Perols - Associate Professor of Accountancy

    Journal Article, Academic Journal

    • Perols, J., Bowen, B., Zimmerman, C. (2017). Finding Needles in a Haystack: Using Data Analytics to Improve Fraud Prediction. The Accounting Review.
    • Perols, J., Zimmerman, C., Kortmann, S. (2013). On the Relationship between Supplier Integration and Time-to-Market. Journal of Operations Management, 31(3), 153-167.
    • Riedl, D., Kaufmann, L., Zimmerman, C., Perols, J. (2013). Reducing Uncertainty in Supplier Selection Decisions: Antecedents and Outcomes of Procedural Rationality. Journal of Operations Management, 31(1-2), 24-36.
    • Perols, J., Murthy, U. (2012). Information Fusion in Continuous Assurance. Journal of Information Systems, 26(2), 35-52.
    • Perols, J. (2011). Financial Statement Fraud Detection: An Analysis of Statistical and Machine Learning Algorithms. Auditing: A Journal of Practice & Theory, 30(2), 19-50. Awarded the 2009 A.
    • Perols, J., Lougee, B. (2011). The Relation between Earnings Management and Financial Statement Fraud. Advances in Accounting, 27(1), 39-53. Awarded the Best P.
    • Perols, J., Kaushal, C., Agrawal, M. (2009). Information Market-Based Decision Fusion. Management Science, 55(5), 827-842. Awarded the 2009.
    • Bhattacherjee, A., Perols, J., Sanford, C. (2008). Information Technology Continuance: A Theoretical Extension and Empirical Test. Journal of Computer Information Systems, 49(1), 17-26.
  • Jim SmithJim Smith - Professor of Accountancy and Taxation

    Journal Article, Academic Journal

    • Smith, J., Hora, J. (2014). State and Local Tax Concerns Regarding Digital Currency. Journal of State Taxation, 33(1), 29-34.
    • Smith, J. (2012). The State Estate Tax: To Be, or Not to Be. The Journal of State Taxation, 30(6), 39-43.
    • Smith, J. (2008). Oregon's Death with Dignity Act--Is this an Ethical Approach?. Ethics & Critical Thinking Journal, 2008(2), 97.
    • Brody, R., Coulter, J., Smith, J. (2003). The Impact of Student Perceptions on Academic Performance. The National Accounting Journal, 4(1).
    • Frank, K., Hanson, R., Lowe, J., Smith, J. (2001). CPAs' Perceptions of the Emerging Multidisciplinary Accounting/Legal Professional Practice. Accounting Horizons, 15(1).
    • Frank, K., Lowe, J., Smith, J. (2001). The Expectation Gap: Perceptual Differences Between Auditors, Jurors, and Students. Managerial Auditing Journal, 16(3).

    Journal Article, Professional Journal

    • Smith, J., Lougee, B. (2014). The Appraiser’s Role in Calculating Casualty Loss Deductions Resulting from Natural Disasters”. The Appraisal Journal(Winter 2014).
    • Smith, J. (2009). Bankruptcy Law in Difficult Economic Times. The CPA Journal, 79(5), 52-54.
    • Smith, J. (2008). The New Bankruptcy Rules and the Current Credit Crunch: What Students Need to Know. New Accountant, 24(2), 20.
    • Smith, J. (2007). UDITPA Turns 50. Journal of State Taxation, 75(5).
    • Alexander, R., Hanson, R., Smith, J. (2005). State Strategies for Dealing with Tax Shelters. Journal of State Taxation, 23(3).
    • Clark, L., Hanson, R., Smith, J. (2005). Bankruptcy Reform is Here. Journal of Accountancy, 200(5).
    • Hanson, R., Smith, J. (2005). New Law Toughens Rules for Avoiding Taxes Through Bankruptcy. Practical Tax Strategies, 75(5).
    • Hanson, R., Smith, J. (2005). State Tax Impacts of the 2005 Bankruptcy Abuse Prevention and Consumer Protection Act. Journal of State Taxation, 24(2).
    • Alexander, R., Hanson, R., Smith, J. (2004). Tax Shelters Opinion Letters Have Come Under Attack. Practical Tax Strategies, 73(5).
    • Luna, L., Hanson, R., Smith, J. (2004). Taxation of Damages from Securities Awards. Tax Advisor, 4(1).
    • Alexander, R., Hanson, R., Smith, J. (2003). Tax Shelters Under Attack. The CPA Journal, 73(8).
    • Erickson, M., Smith, J. (2003). The Impact of a Dividend Exemption on Closely Held Corporations. Tax Notes, 98(9).
    • Hanson, R., Smith, J. (2003). Bankruptcy Law for Accountants. National Public Accountant.
    • Prosser, E., Smith, J. (2002). Accounting for Trade Dress. The Journal of Accountancy, 194(5).

    Book, Chapter in Scholarly Book-New

    • Erickson, M., Smith, J. (2001). Tax Treatment of Damages Awards. The Litigation Services Handbook, John Wiley and Sons, Inc..

    Book, Chapter in Scholarly Book-Revised

    • Smith, J. (2011). Tax Treatment of Damages Awards. The Litigation Services Handbook, John Wiley and Sons, Inc.(5th Edition).
    • Smith, J. (2007). Tax Treatment of Damages Awards. The Litigation Services Handbook, John Wiley and Sons, Inc.(4th Edition).