Faculty Research & Publications 2012-2013
The UMass Lowell Accounting faculty engages in research projects, many of which result in publications. During the past two years, seven members of the Accounting faculty published the following 15 articles in respected journals.
- Accounting Horizons, “Was Dodd-Frank Justified in Exempting Small Firms from Section 404b Compliance?," Khondkar Karim.
- Accounting Review, “Monitoring by Auditors: The Case of Public Housing Authorities," Stefanie Tate.
- Advances in Accounting, “A Content Analysis of the Comment Letters to the FASB and IASB: Accounting For Contingencies," Khondkar Karim and Karen Lin.
- Advances in Quantitative Analysis of Finance and Accounting, “Does Increased Regulation and Legislation Improve the 8-K Reporting Behavior of Firms," Khondkar Karim.
- Business Education Forum, “The Impact of Financial Reporting Standards on U.S. Accounting Education," Khondkar Karim.
- Contemporary Accounting Research, “Corporate Governance and Earnings Management by Classification Shifting," Annie Li.
- CPA Journal, “Acquiring, Starting, or Buying Into a CPA Firm," Charles Feeney.
- CPA Journal, “Loss Contingencies Face Controversy in Convergence: Amendments to SFAS 5 and LAS 37 Are Rethought Amid Criticism," Khondkar Karim.
- Critical Perspectives on Accounting, “Ambiguous but Tethered: An Accounting Basis for Sustainability Reporting," George Joseph.
- Internal Auditing, “What Does the Dodd-Frank Act Mean for The Accounting Profession?," Khondkar Karim and Karen Lin.
- Journal of International Business Research, “International Copper Futures Market Price Linkage and Information Transmission: Empirical Evidence from the Primary World Copper Markets," Khondkar Karim.
- Mustang Journal of Accounting and Finance, “Statement of Financial Position Presentations: Differences Among U.S. Public Companies and Between U.S. and International Public Companies," Monty Carter and Stefanie Tate.
- Research in Accounting Regulation, “Has Form 8-K Reporting Become Timelier Post-regulation Fair Disclosure and Sarbanes-Oxley?: Initial Evidence," Khondkar Karim.
- Review of Pacific Basin Financial Markets and Policies, “Do Firms Comply with the Shorter Form 8-K Reporting Deadlines?: Initial Evidence on the Effectiveness of the SEC’s 2004 Current Report Rule," Khondkar Karim.
- Review of Quantitative Finance and Accounting, “Searching for Value Relevance of Book Value and Earning: A Case of Premium Versus Discount Firms," Khondkar Karim.