Accountancy

Selected Current Research

Ellen Cook

Book, Scholarly-New
Cook, E., Whitney, G. (2003). Intuit, ProSeries A and B. Case and teaching note in Casebook for Technology Management, by Tesar and Anderson

Thomas Dalton

Journal Article, Academic Journal
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)
Journal Article, Professional Journal
Dalton, T., Pattison, D. (2008). Deciding to work while collecting Social Security. The CPA Journal, 78 (7), 48-51.
Farkas, M., Dalton, T. (2008). Combine 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.
Conference Proceeding
Whitney, G., Dalton, T. (2005). Traditional University and For Profit Consulting Company Partner to Create Leadership Masters Degree. Proceedings of the Western Decisions Science Institute
Barkacs, C., Barkacs, L., Dalton, T., Schneider, G. (2003). Taxation of Electronic Business Transactions: Present and Future Issues for Accountants. Proceedings, Academy of Accounting and Finance
Newspaper
Dalton, T. (2008). Opinion/Editorial: The $250,000 Question: Forget about defining wealth, mounting Debt is the real issue. San Diego Union-Tribune

Judith Hora

Journal Article, Academic Journal
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.
Hora, J., Tondkar, R., MdEwen, 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.
Conference Proceeding
Margheim, L., Hora, J., Pattison, D. (2007). A First Look at the Educational Competencies Desired by Mid-Sized CPA Firms. Proceedings of the Southwest Region of the Decision Science Institute -- San Diego Annual Meeting

Mark Judd

Magazine/Trade Publication
Judd, M., Chavez, Jr., A. (2007). Using Auditing Students for Internal Audit Work - Considerations. College & University Auditor

Timothy Kelley

Journal Article, Academic Journal
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.
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

Barbara Lougee

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)
Journal Article, Academic Journal
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
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)

Loren Margheim

Journal Article, Academic Journal
Margheim, L., , . (2006). Organic Foods: The Financial Reporting of Discontinued Operations. Journal of the International Academy for Case Studies, 12:1
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
Conference Proceeding
Margheim, L., Hora, J., Pattison, D. (2007). A First Look at the Educational Competencies Desired by Mid-Sized CPA Firms. Proceedings of the Southwest Region of the Decision Science Institute -- San Diego Annual Meeting

Janice Morris

Journal Article, Public or Trade Journal
Morris, J. (2005). Accounting Education Foundation: Hope for the Future. Today's CPA (Sept-Oct 2005)
Conference Proceeding
McCoy, R., Buchanan, J., Morris, J., Sulpuzio, L. (2007). The Importance of a Culture on Embeddedness to Leadership Development in Organizations. Proceedings of the American Society of Business and Behavioral Sciences Meeting -- Las Vegas, NV

Diane Pattison

Journal Article, Academic Journal
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
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.
Conference Proceeding
Margheim, L., Hora, J., Pattison, D. (2007). A First Look at the Educational Competencies Desired by Mid-Sized CPA Firms. Proceedings of the Southwest Region of the Decision Science Institute -- San Diego Annual Meeting

Johan Perols

Perols, J., Chari, K., Agrawal, M. (2006). Information Market Based Fusion. Proceedings of International Conference on Information Systems
Chari, K., Perols, J. (2005). An AI-Based Approach for Procurement Fraud Detection. Proceedings of Workshop for Information Technologies and Systems
Perols, J., Agrawal, M. (2005). Information Fusion and Information Markets in Multi-Agent Systems. Proceedings of Workshop for Information Technologies and Systems
Research Report
Bhattacherjee, A., Perols, J., Sanford, C. Information Technology Continuance: A Theoretical Extension and Empirical Test. Journal of Computer Information Systems

James Smith

Book, Chapter in Scholarly Book-Revised
Smith, J. (2007). Tax Treatment of Damages Awards. The Litigation Services Handbook, John Wiley and Sons, Inc.
Journal Article, Academic Journal
Brody, R., Coulter, J., Smith, J. (2003). The Impact of Student Perceptions on Academic Performance. The National Accounting Journal, 4 (1)
Journal Article, Professional Journal
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
Conference Proceeding
, ., , . (2005). Job Satisfaction Among Accounting Faculty. The International Applied Business Research Conference
, . (2003). United States Bankruptcy Reform Legislation: Implications for Accountants. The International Applied Business Research Conference

University of San Diego

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