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Strategic Voting and Insider Ownership

Description: This article outlines a model of strategic shareholder voting that allows outside shareholders to mitigate the influence of insiders.
Access: This item is restricted to UNT Community Members. Login required if off-campus.
Date: May 18, 2018
Creator: Marquardt, Blair; Myers, Brett W. & Niu, Xu
Partner: UNT College of Business

Future time perspective, job satisfaction, and organizational commitment: The mediating effect of self-efficacy, hope, and vitality

Description: This article analyzes the mediating role of self-efficacy, hope, and vitality in the relationship that future time perspective has with job satisfaction and organizational commitment.
Date: March 8, 2018
Creator: Arturo Cernas-Ortiza, Daniel; Mercado-Salgado, Patricia & Davis, Mark
Partner: UNT College of Business

Income Statement Reporting Discretion Allowed by FIN 48: Interest and Penalty Expense Classification

Description: This article investigates whether tax avoidance, management compensation, and debt agreements affect the expense classification election and whether this discretion has implications for financial statement users.
Date: October 2014
Creator: Abernathy, John L.; Beyer, Brooke; Gross, Andrew D. & Rapley, Eric T.
Partner: UNT College of Business

Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Concept Release on Audit Quality Indicators, No. 2015-005, July 1, 2015

Description: This commentary summarizes the contributors’ views and recommendations on the Public Accounting Oversight Board's (PCAOB) Audit Quality Indicators (ACIs).
Date: September 2015
Creator: Rezaee, Zabihollah; Abernathy, John L.; Causholli, Monika; Michas, Paul N.; Roush, Pamela B.; Rowe, Stephen et al.
Partner: UNT College of Business

Comments of the Standards Committee of the Auditing Section of the American Accounting Association on the SEC’s Concept Release No. 33-9862; 34-75344 File No. S7-13-15, Possible Revisions to Audit Committee Disclosures

Description: This commentary summarizes the contributors’ views on the various questions asked in the SEC’s Release, Possible Revisions to Audit Committee Disclosures.
Date: September 2015
Creator: Abernathy, John L.; Felix, Robert; Jamal, Karim; Krishnamoorthy, Ganesh & Pevzner, Mikhail
Partner: UNT College of Business

Explaining the Underutilization of Inclusive Credit Programs in Subsistence Markets: The Role of Habit Under Different Regulatory Environments

Description: Presentation for the 2015 University of North Texas (UNT) Student and Faculty Research Symposium on African Studies. This presentation discusses explaining the underutilization of inclusive credit programs in subsistence markets and the role of habit under different regulatory environments.
Date: April 11, 2015
Creator: Dadzie, Kofi Q.; Dadzie, Charlene A.; Winston, Evelyn & Blankson, Charles
Partner: UNT College of Business

Simulation Approaches for System of Systems: Event-Based versus Agent Based Modeling

Description: This paper from the 2015 Conference on Systems Engineering Research conference proceedings reviews different modeling techniques and uses two converse techniques, i.e. agent-based and event-based modeling, to run a simulation of hypothetical systems collaborating into a system of systems.
Date: March 16, 2015
Creator: Baldwin, W. Clifton; Sauser, Brian & Cloutier, Robert
Partner: UNT College of Business

How the Source of Audit Committee Accounting Expertise Influences Financial Reporting Timeliness

Description: This practitioner summary article summarizes "The Association between Characteristics of Audit Committee Accounting Experts, Audit Committee Chairs, and Financial Reporting Timeliness,'' which investigates the association between audit committee members’ accounting expertise and financial reporting timeliness.
Date: November 2014
Creator: Abernathy, John L.; Beyer, Brooke; Masli, Adi & Stefaniak, Chad M.
Partner: UNT College of Business

Questioning the Validity of Race as a Social Construct: Examining Race and Ethnicity in the ‘Rainbow Nation’

Description: This article uses South Africa as a the research context to examine whether within each race group ethnic differences exist on national identity and social capital measures.
Date: January 2015
Creator: Heere, Bob; Walker, Matthew; Gibson, Heather; Thapa, Brijesh; Geldenhuys, Sue & Coetzee, Willie
Partner: UNT College of Business

Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Staff Consultation Paper, Auditing Accounting Estimates and Fair Value Measurements

Description: This commentary summarizes the contributors’ views on the various questions asked in the PCAOB Staff Consultation Paper.
Date: November 2014
Creator: Abernathy, John L.; Hackenbrack, Karl E.; Joe, Jennifer R.; Pevzner, Mikhail & Wu, Yi-Jing
Partner: UNT College of Business