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2010 Accounting Publications

Peer-Reviewed Journals

  • Agoglia, C., Brazel, J. F., Hatfield, R., Jackson, S. How do Audit Workpaper Reviewers Cope with the Conflicting Pressures of Detecting Misstatements and Balancing Client Workloads?. Auditing: A Journal of Practice and Theory.
  • Bartley, J., Chen, Y.-S., Taylor, E. (2010). Common Errors of XBRL Implementation. Journal of Accountancy.
  • Bartley, J., Chen, Y.-S., Taylor, E. (2010). Are you prepared for XBRL? Lessons from the field. Financial Executives International, 26(8), 30-33.
  • Beasley, M. S. (2011). Improving Board Risk Oversight: Eight Simple Steps. AICPA Business Briefs, February 2011. www.aicpa.org
  • Beasley, M. S., Branson, B. C., Hancock, B. V. Board of Directors’ Oversight of Risk Management: Positioning for Strategic Value. Sloan’s MIT Management Review.
  • Beasley, M. S., Hancock, B. V. (2010). Case Studies on ERM Implementations: Practical Illustrations for Launching ERM. Case Studies on ERM IMplementations: Practical Illustrations for Launching Effective Enterprise Risk Oversight (vol. 2010, pp. 29 pages). Durham, NC: AICPA. www.aicpa.org
  • Beasley, M. S., Branson, B. C., Hancock, B. V. (2010). Are You Identifying Your Most Significant Risks?. Strategic Finance, XCII, 28-35.
  • Bierstaker, J., Brazel, J. F., Caster, P., Reed, B. (2010). COMMENTARY Auditing Standards Committee Comment Letter American Institute of Certified Public Accountants’ AICPA Professional Ethics Executive Committee’s PEEC Omnibus Proposal of Professional Ethics Division Interpretations and Rulings. Current Issues in Auditing, 4(1), 2.
  • Bierstaker, J., Brazel, J. F., Glover, S., O’Donnell, E., Elder, R., Ramsey, R., Shelton, S. (2010). Auditing Standards Committee Comment Letter: PCAOB Rulemaking Docket Matter No. 026: Re-Proposed Auditing Standards Related to the Auditor’s Assessment of and Response to Risk; Proposed Conforming Amendments to PCAOB Standards. Current Issues in Auditing, 4(1), 8.
  • Bradford, M. (2010). Publish or Perish?. Strategic Finance, “91(February), 64.
  • Bradford, M., Brazel, J. F., Taylor, E. (2010). The Value Relevance of SOX: More than just compliance?. Strategic Finance, 48-53.
  • Brazel, J. F., Bradford, M. Shedding New Light on Auditor Switching – Strategic Finance. Strategic Finance.
  • Brazel, J. F., Carpenter, T., Jenkins, G. (2010). Auditors’ Use of Brainstorming in the Consideration of Fraud: Reports from the Field. The Accounting Review, 85(4), 1273-1301.
  • Brazel, J. F., Bierstaker, J., Choi, J.-H., Glover, S., Myers, L. (2010). Auditing Standards Committee Comment Letter: European Commission Green Paper on Audit Policy: Lessons from the Crisis. Current Issues In Auditing, 5(1), C1-C7.
  • Brazel, J. F., Bierstaker, J., Caster, P., Reed, B. “Auditing Standards Committee Comment Letter: PCAOB Rulemaking Docket Matter No. 31: PCAOB Release No. 2010-005 Application of the “Failure to Supervise” Provision of the Sarbanes-Oxley Act of 2002 and Solicitation of Comment on Rulemaking Concepts. Current Issues in Auditing.
  • Kelton, A., Pennington, R. An Examination of the Cognitive and Technological Effects of Electronic Financial Information on Investment Decisions. Journal of Accounting and Public Policy.
  • Kelton, A., Pennington, R., Tuttle, B. The Effects of Information Presentation Format on Judgment and Decision Making? A Review of the Information Systems Research. Journal of Information Systems.
  • Pagach, D. P., Lorek, K. S. Specification of Firm-Specific Characteristics that Explain Analyst Superiority. “Quantitative Review of Finance and Accounting”.
  • Pagach, D. P., Warr, R. S. The Effects of Enterprise Risk Management on Firm Performance. Journal of Risk and Financial Management.
  • Peace, R. L. The Food on our Tables, America, The National Catholic Magazine.
  • Taylor, E., Bartley, J., Chen, Y.-S. A Comparison of XBRL Filings to Corporate 10-Ks – Evidence from the Voluntary Filing Program. Accounting Horizons.
  • Taylor, E., Curtis, M. B. (2010). An Examination of the Layers of Workplace Influences in Ethical Judgments: Whistleblowing Likelihood and Perseverance in Public Accounting. Journal of Business Ethics, 93(1), 21-37.
  • Taylor, E., Dzuranin, A. (2010). Interactive Financial Reporting: An Introduction to eXtensible Business Reporting Language (XBRL). Issues in Accounting Education, 25(1), 71-83.
  • Warr, R. S., Pagach, D. P. An Empirical Investigation of the Characteristics of Firms Hiring Chief Risk Officers. Journal of Risk and Insurance.
  • Williams, P. F. (2010). The Focus of Professional Ethics: Ethical Professionals or Ethical Profession. Research on Professional Responsibility and Ethics in Accounting, 14, 15-35.