Faculty Research

Audit

Jennifer R. Joe

Ph.D., University of Pittsburgh, 1999
Year joined GSU: 2000
Research area and method: Auditing, experimental
Research Interests: Auditing and Assurance Services
Selected Publications: “The Impact of Client and Misstatement Characteristics on the Disposition of Proposed Audit Adjustments” (with Arnie Wright and Sally Wright) Forthcoming, Auditing: A Journal of Practice & Theory”Managers’ and Investors’ Responses to Media Exposure of Board Ineffectiveness.” (with Henock Louis and Dahlia Robinson) Journal of Financial and Quantitative Analysis, 2009

“Reducing Management’s Influence on Auditors’ Judgments: An Experimental Investigation of SOX 404 Assessments.” (with Christine Earley and Vicky Hoffman) The Accounting Review, 2008

“Do Auditor Provided Non-audit Service Improve Audit Effectiveness?” (with Scott Vandervelde) Contemporary Accounting Research 2007

Selected Working Papers: “An Expectancy Violation Model of Auditors’ Inherent and Fraud Risk Assessments”
(with Christine Earley and Lawrence Gramling)”Juror Evaluations of Standard of Care and Responsibility for Audit Committee Financial Experts” (with Ben Luippold and Brian Vansant, GSU Ph.D. student)

“Team Brainstorming for Fraud Identification and Information Transfer” (with Helen Brown and Kathy Hurtt)

Benjamin Luippold

Ph.D., University of Massachusetts Amherst, 2009
Year joined GSU: 2009
Research area and method: Auditing, experimental
Research Interests: Auditing and Assurance Services
Selected Working Papers: “The Impact of Initial Blur on the Accuracy of Analytical Review Judgments.” (with Thomas Kida)

“Managing Audits to Manage Earnings: The Impact of Baiting Tactics on an Auditor’s Ability to Uncover Earnings Management Errors.” (with Thomas Kida, David Piercy & James Smith)

Financial

Lawrence D. Brown

Ph.D., University of Rochester, 1975
Year joined GSU: 1997
Research area and method: Financial accounting, archival
Research Interests: Financial Accounting; Financial Statement Analysis;
Capital Markets research; Earnings Forecasting;
Stock Market Analysis; Corporate Governance
Selected Publications: “The Relation between Corporate Governance and CEO Equity Grants.” (L. D. Brown and Y. Lee), Journal of Accounting and Public Policy, (November-December 2010): 533-558.

“Brokerage Industry Self-Regulation: The Case of Analysts’ Background Disclosures.” (L.D. Brown, A. J. Hugon, and H. Liu) Contemporary Accounting Research, (Winter 2010): 1025-1062.

“Is Analyst Earnings Forecast Ability Only Firm-Specific?” (L.D. Brown and E. Mohammed – GSU Ph.D. graduate) Contemporary Accounting Research (Fall 2010): 727-750.

“Team Earnings Forecasting” (L. D. Brown and A. J. Hugon), Review of Accounting Studies (December 2009): 587-607.

“Corporate Governance and Firm Operating Performance.” (L. D. Brown and M. L. Caylor – GSU Ph.D. graduate) Review of Quantitative Finance and Accounting (February 2009): 129-144.

Selected Working Papers: “Forecast-recommendation consistency and earnings forecast quality” (with Kelly Huang GSU Ph.D. graduate) second round at The Accounting Review

“When do accurate analysts make profitable recommendations?” (with Mark Bradshaw and Kelly Huang – GSU Ph.D. graduate) under revision for second round at Review of Accounting Studies

“Inconsistency in I/B/E/S actual earnings data” (with Stephanie Larocque) under revision for second round at Review of Accounting Studies

More papers available on SSRN – Larry Brown

Nerissa C. Brown

Ph.D., University of Maryland, 2005
Year joined GSU: 2010
Research area and method: Financial, archival
Research Interests: Determinants and economic consequences of corporate disclosure and financial reporting strategies. The effect of behavioral biases on corporate disclosure and the use of accounting information by capital market participants.
Selection Publications: “Intangible investment and the importance of firm-specific factors in the determination of earnings,” (with Michael D. Kimbrough) Review of Accounting Studies (September 2011): 539-573.

“Investor sentiment and pro forma earnings disclosures,” (with Theodore E. Christensen, W. Brooke Elliott, and Richard D. Mergenthaler) Forthcoming, Journal of Accounting Research

“The timing of quarterly ‘pro forma’ earnings announcements,” (with Theodore E. Christensen and W. Brooke Elliott) Forthcoming, Journal of Business Finance and Accounting

Selected Working Papers: “Analyst recommendations, mutual fund herding, and overreaction in stock prices,” (with Kelsey D. Wei and Russ Wermers)

“The quality of street cash flows from operations,” (with Theodore E. Christensen)

“The effect of internal control regulation on earnings quality: Evidence from Germany,” (with Christiane Pott and Andreas Wömpener)

Xiaohua Fang

Ph.D., University of Toronto, 2010
Year joined GSU: 2010
Research area and method: Financial accounting, archival
Research Interests: Risk disclosure, Risk management, Environmental reporting, Accounting information, Corporate governance, Regulation, and Valuation.
Selected Working Papers: “Informativeness of Value-at-Risk Disclosure in the Banking Industry” (Job Market Paper)”The Relevance of Environmental Disclosures For Investors and Other Stakeholder Groups: Which Audience Are Firms Speaking To?” (with Peter Clarkson, Yue Li and Gordon Richardson)

“Accounting Conservatism, the Sarbanes-Oxley Act, and Crash Risk” (with Yanju Liu and Baohua Xin)

Arianna S. Pinello

Ph.D., Florida State University, 2004
Year joined GSU: 2004
Research area and method: Financial accounting, archival and experimental
Research Interests: Financial Accounting; Analysts’ Forecasts
Selected Publications: Pinello, A. S. (2008). Investors’ Differential Reaction to Positive versus Negative Earnings Surprises. Contemporary Accounting Research, 25 (3), 891-920.

Brown, L. D., & Pinello, A. S. (2007). To What Extent Does the Financial Reporting Process Curb Earnings Surprise Games? Journal of Accounting Research, 45 (5), 947-981.

Sinason, D., McEldowney, J., & Pinello, A. S. (2002). Improving Audit Planning and Control with Project Management Techniques. Internal Auditing, 17 (6), 12-16.

Selected Working Papers: Brown, L. D., & Pinello, A. S. (2011). Firms’ Propensity to Report Cash Flow and Earnings Surprises of Divergent Signs.

Brown, L. D., Huang, K. X. & Pinello, A. S. (2011). To Beat or not to Beat? The Importance of Analysts’ Cash Flow Forecasts.

Clinton, S., Pinello, A. S., & Skaife, H. (2011). The Implications of Firms’ Internal Control for Financial Analysts.

Casey, R., Kaplan, S. E., & Pinello, A. S. (2011). Further Evidence on the Separate and Joint Effects of Litigation and Brand Reputation Motives on Assurance Quality.

Brown, L. D., Pinello, A. S. & Skaife, H. (2010). The Impact of Internal Control on Negative Earnings Surprises, Market Reaction to Earnings Surprises, and Future Performance.

Managerial

R. Lynn Hannan

Ph.D., University of Pittsburgh, 2000
Year joined GSU: 2000
Research area and method: Managerial accounting, experimental
Research Interests: How incentive schemes and information systems affect employees’ decisions, effort, and performance; Ethics in managerial reporting
Selected Publications: “Flattening the Organization: The Effect of Organizational Reporting Structure on Budgeting Effectiveness.” Review of Accounting Studies, 2010. (with with F. W. Rankin and Kristy Towry)

“The Effects of Disseminating Relative Performance Feedback in Tournament and Individual Performance Compensation Systems.” The Accounting Review, 2008. (with Drew Newman, GSU Ph.D. graduate, and Ranjani Krishnan)

“The Effect of Information Systems on Honesty in Managerial Reporting: A Behavioral Perspective.” Contemporary Accounting Research, 2006. (with F. W. Rankin and Kristy Towry)

Selected Working Papers: “The Effect of Relative Performance Information on Effort Allocation and Performance in a Multi-Task Environment” (with Greg McPhee, current GSU Ph.D. student, Drew Newman, GSU Ph.D. graduate, and Ivo Tafkov)revising for second round at The Accounting Review.

“Information Acquisition and Honesty in Managerial Reporting.” (with Bryan Church and Jason Kuang)revising for third round at Contemporary Accounting Research

“The Effect of Mutual Monitoring on Effort in Tournament Contracts.” (with Kristy Towry and May Zhang)under second round review at The Accounting Review

“Shared Interest and Honesty in Budget Reporting.” (with Bryan Church and Jason Kuang) revising for second round at Accounting, Organizations and Society

Ronald N. Guymon

Ph.D., University of Iowa, 2008
Year joined GSU: 2009
Research area and method: Managerial accounting, experimental
Research Interests: Managerial Accounting, Incentives, Performance Measurement, Teamwork, Budgeting, Judgment and Decision Making
Selected Publications: “The Effect of Task Interdependence and Type of Incentive Contract on Group Performance.” Journal of Management Accounting Research, 2008 (with Ramji Balakrishnan and Richard M. Tubbs)
Selected Working Papers: “The Decision Motivating Influence of Strategy.” (with Tim Mitchell)

“Does providing formulas reinforce surface approaches to learning? How formula availability impacts comprehension and transfer in standard costing.” (with Carol Sargent)

“Defining Deviancy Down” (with Scott Emett, Bill Tayler, and Donnie Young)

W. Timothy Mitchell

Ph.D., University of Kentucky, 2008
Year joined GSU: 2008
Research area and method: Managerial accounting, experimental
Research Interests: Managerial Accounting, Budgeting, Incentives
Selected Publications:
Selected Working Papers: “Beliefs about Accountants’ Risk Tendencies and their Effect on the Integration of Accountants’ Advice regarding Expenditure Decisions” (with Sean A. Peffer)

“Relative Performance Incentives: Does Reducing Exposure to Common Risks Provide Performance Benefits in Multi-period Settings”

“Internal Forecasts: An Experimental Exploration of how News Travels Up Organizational Charts” (with R. Cameron Cockrell and Jesse C. Robertson)

“Effects on Strategy Development of including Relative Performance Information in Incentive Schemes” (with Timothy C. Miller and Sean A. Peffer)

“The Decision Motivating Influence of Strategy” (with Ronald Guymon)

Galen R. Sevcik

Current Department Director
Ph.D., University of Minnesota, 1991
Year joined GSU: 1997
Research area and method: Auditing, Managerial accounting, experimental
Research Interests: Managerial Accounting and Control; Financial Statement Analysis
Selected Publications: “A Reexamination of Behavior in Experimental Audit Markets: The Effects of Moral Reasoning and Economic Incentives on Auditor Reporting and Fees.” Contemporary Accounting Research, 2005.

“Entrepreneur Choice of Auditor and Retained Ownership in IPO Markets: Experimental Evidence.” Contemporary Accounting Research, 2004.

“The Effects of Accounting Uncertainty and Auditor Reputation on Auditor Independence.” Auditing: A Journal of Practice and Theory, 2001.

“Experimental Evidence of Differential Auditor Pricing and Reporting Strategies.” The Accounting Review, 1998.

Ivo Tafkov

Ph.D., Emory University, 2009
Year joined GSU: 2009
Research area and method: Managerial accounting, experimental
Research Interests: Management Control Systems; Incentive Systems and Performance
Selected Publications: “Performance Spillover in a Multi-Task Environment” (with Gary Hecht and Kristy Towry), Forthcoming in Contemporary Accounting Research
Selected Working Papers: “Private and Public Relative Performance Information under Different Incentive Systems”
Doctoral Dissertation”The Effect of Relative Performance Information on Effort Allocation and Performance in a Multi-Task Environment” (with Lynn Hannan, Greg McPhee, current GSU Ph.D. student, and Drew Newman, GSU Ph.D. graduate.)

Prize Structure and Relative Performance Information in Tournaments” (with Drew Newman, GSU Ph.D. graduate)

Systems and Other Areas

A. Faye Borthick

D.B.A., University of Tennessee-Knoxville, 1982
Year joined GSU: 1994
Research Interests: Audit and control of information systems; Development and use of business intelligence to solve organizational problems; Design and assessment of technology-enabled learning experiences
Selected Publications: “Preparing graphical representations of business processes and making inferences from them.” Issues in Accounting Education, 2010 (with Gary P. Schneider and Anthony O. Vance).

“Modeling a Business Process and Querying the Resulting Database: Analyzing RFID Data to Develop Business Intelligence.” Journal of Information Systems, 2008 (with
Paul L Bowen and Gregory J Gerard).

“Due diligence on fast-fashion inventory through data querying.” Journal of Information Systems, 2008 (with Mary Curtis).

“Creating a business process diagram and database queries to detect billing errors and analyze calling patterns for cell phone service.” Journal of Information Systems, 2007 (with Donald Jones).

“Improving performance in accounting: Evidence for insisting on cognitive conflict tasks.” Issues in Accounting Education, 2007 (with Carol Springer).

Siva Nathan

Ph.D., SUNY at Buffalo, 1988
Year joined GSU: 1993
Research Interests: Accounting numbers and the stock market, financial analysts’ research reports, financial accounting regulation, international financial reporting standards (IFRS)
Selected Publications: “Diversified Companies and Analysts’ Earnings Forecasts.” Journal of Investing, 2009 (with Kimberly Dunn).

“Management and Policy Research in an Indian Context,” The Great Lakes Herald, 2008

“Antecedents and Consequences of Financial Analyst Turnover.” Review of Accounting and Finance, 2008 (with E. Mohammad, GSU Ph.D. graduate)

“Analyst Industry Diversification and Earnings Forecast Accuracy.” Journal of Investing, 2005 (with Kimberly Dunn).

Ram S. Sriram

Ph.D., University of North Texas, 1987
Year joined GSU: 1995
Research Interests: Information systems theories and methodologies as they relate to accounting issues; Accounting information systems; Financial distress models; Corporate Governance and organizational controls.
Selected Publications: Upadhyay, A., and R. S. Sriram, “Do Monitoring Committees of Boards Affect Firm Performance?” Forthcoming in Journal of Business Finance and Accounting

Pathak and Sriram, “On Measuring the Criticality of Variables and Processes in organization Information Systems: Proposed Methodological Procedure,” Information Economica, 2010.

Sriram, R. S., “Relevance of Intangible Assets to Evaluate Financial Health.” Journal of Intellectual Capital, V. 9 No. 3, 2008.

Sriram, R. S., “X-Raying Segregation of Duties, a Discussion” International Journal of Accounting Information Systems, 2008.

Selected Working Papers: Upadhyay and Sriram, “Board Size, EVA, and Firm Performance” (under review in Journal of Banking and Finance)