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The Economic Relevance of Chief Marketing Officers in Firms' Top Management Teams (open access)

The Economic Relevance of Chief Marketing Officers in Firms' Top Management Teams

This article demonstrates the use of performance attribution analysis to construct a long-short portfolio that buys or sells stocks of firms with or without a Chief Marketing Officer in the Top Management Team.
Date: December 2013
Creator: Abernathy, John L.; Kubick, Tom & Masli, Adi
System: The UNT Digital Library
Income Statement Reporting Discretion Allowed by FIN 48: Interest and Penalty Expense Classification (open access)

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

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: July 2016
Creator: Abernathy, John L.; Beyer, Brooke; Gross, Andrew D. & Rapley, Eric T.
System: The UNT Digital Library
General Counsel Prominence and Corporate Tax Policy (open access)

General Counsel Prominence and Corporate Tax Policy

This article examines the role of the general counsel (GC) in corporate tax policy.
Date: August 2015
Creator: Abernathy, John L.; Kubick, Tom & Masli, Adi
System: The UNT Digital Library
Schedule UTP: Stock Price Reaction and Economic Consequences (open access)

Schedule UTP: Stock Price Reaction and Economic Consequences

This article discusses the effects of the Internal Revenue Service (IRS) requirement to disclose uncertain tax positions (UTP) on a new schedule (Schedule UTP) on firm value and firm reporting behavior.
Date: July 2012
Creator: Abernathy, John L.; Davenport, Stephan A. & Rapley, Eric T.
System: The UNT Digital Library

Strategic Voting and Insider Ownership

Access: Use of this item is restricted to the UNT Community
This article outlines a model of strategic shareholder voting that allows outside shareholders to mitigate the influence of insiders.
Date: May 18, 2018
Creator: Marquardt, Blair; Myers, Brett W. & Niu, Xu
System: The UNT Digital Library
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 (open access)

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

This commentary summarizes the contributors’ views and recommendations on the Public Accounting Oversight Board's (PCAOB) Audit Quality Indicators (ACIs).
Date: October 2015
Creator: Rezaee, Zabihollah; Abernathy, John L.; Causholli, Monika; Michas, Paul N.; Roush, Pamela B.; Rowe, Stephen et al.
System: The UNT Digital Library
How the Source of Audit Committee Accounting Expertise Influences Financial Reporting Timeliness (open access)

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

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.
System: The UNT Digital Library
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 (open access)

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

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
System: The UNT Digital Library
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 (open access)

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

This commentary summarizes the contributors’ views on the various questions asked in the PCAOB Staff Consultation Paper.
Date: December 2014
Creator: Abernathy, John L.; Hackenbrack, Karl E.; Joe, Jennifer R.; Pevzner, Mikhail & Wu, Yi-Jing
System: The UNT Digital Library
Tax Incentive Proposals to Enhance Child Support Payment Compliance and Tax Progressivity (open access)

Tax Incentive Proposals to Enhance Child Support Payment Compliance and Tax Progressivity

This article investigates the public policy and theoretical economic implications associated with tax incentive proposals for child support payments.
Date: February 10, 2014
Creator: Fleischman, Gary M.; Khan, Zafar Dad & Hutchison, Paul D.
System: The UNT Digital Library
Book Review: Using Social Media in the Classroom: A Best Practice Guide (open access)

Book Review: Using Social Media in the Classroom: A Best Practice Guide

Book review of "Using Social Media in the Classroom: A Best Practice Guide" by M. Poore.
Date: 2013
Creator: Lineros, Jose Victor
System: The UNT Digital Library