Accounting Department

Faculty Research & Publications

The UMass Lowell Accounting faculty engages in research projects, many of which result in publications. Seven members of the accounting faculty published the following 15 articles in respected journals:

1. Managerial Auditing Journal, “Firm Size and the Voluntary Disclosure of Nonfinancial Information by Private Versus Public Firm Managers,” Khondkar Karim.
2. International Journal of Applied Decision Sciences, “Why Do Enterprise Risk Management Systems Fail? Evidence from a Case Study of AIG,” Khondkar Karim.
3. Advances in Business Research, “Corporate Social Responsibility in the Oil Industry: Comparison of the CSR Disclosure Behavior in BP and GNPC,” Khondkar Karim.
4. Internal Auditing, “Fair Value Accounting - The Culprit Behind the Great Recession of 2008,” Khondkar Karim.
5. Review of Pacific Basin Financial Markets and Policies, “Stock Price Informativeness and Idiosyncratic Return Volatility in Emerging Markets: Evidence from China,” Khondkar Karim.
6. Review of Pacific Basin Financial Markets and Policies, “Stock Price Informativeness and Idiosyncratic Return Volatility in Emerging Markets: Evidence from China,” Karen Lin.
7. Asian Journal of Finance & Accounting, “Information Content of CSI 300 Index Futures during Extended Trading Hours: Evidence from China,” Karen Lin.
8. Oxford Journal, “The Effect of Voluntary Adviser Registration on Hedge Fund Performance,” Janie Casello Bouges.
9. Journal of International Accounting, Auditing and Taxation, “Does Accounting Conservatism Improve the Corporate Information Environment?,” Annie Yuansha Li.
10. Issues in Contemporary Accounting Journal, “The Role of Product Market Competition on Accounting Conservatism: EU Evidence,” Annie Yuansha Li.
11. Advances in Business Research, “Corporate Social Responsibility in the Oil Industry: Comparison of the CSR Disclosure Behavior in BP and GNPC,” SangHyun Suh.
12. Family Business Review, “Family Firms and Institutional Investors,” SangHyun Suh.
13. International Journal of Accounting, Auditing and Performance Evaluation, “The Effect of Reporting Internal Control Weakness on Predicting Future Performance using Discretionary Accruals,” SangHyun Suh.
14. Internal Auditing, “An Examination of Relationships among Internal Control Weakness, Audit Fees, and Auditor Changes,”
SangHyun Suh.
15. Internal Auditing, “An Examination of SOX's Impact on Internal Control Weaknesses,” SangHyun Suh.
16. Internal Auditing, “An Examination of Relationships among Internal Control Weakness, Audit Fees, and Auditor Changes,”
Sherre Strickland.
17. Internal Auditing, “An Examination of SOX's Impact on Internal Control Weaknesses,” Sherre Strickland.
18. Advances in Accounting, “Perceived Quality Auditors in the Non-Profit Sector: Evidence from Request for Proposal Choices,” Stefanie Tate.
19. Oil, Gas & Energy Quarterly, “Political Costs at the Pump: Earnings Management in the Oil Industry” Khondkar Karim
20. Accounting Horizons, “Was Dodd-Frank Justified in Exempting Small Firms from Section 404b Compliance?”, Khondkar Karim.
21. 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.
22. Advances in Quantitative Analysis of Finance and Accounting, “Does Increased Regulation and Legislation Improve the 8-K Reporting Behavior of Firms”, Khondkar Karim.
23. Business Education Forum, “The Impact of Financial Reporting Standards on U.S. Accounting Education”, Khondkar Karim.
24. Contemporary Accounting Research, “Corporate Governance and Earnings Management by Classification Shifting”, Annie Li.
25. CPA Journal, “Acquiring, Starting, or Buying Into a CPA Firm”, Charles Feeney.
26. CPA Journal, “Loss Contingencies Face Controversy in Convergence: Amendments to SFAS 5 and LAS 37 Are Rethought Amid Criticism”, Khondkar Karim.
27. Critical Perspectives on Accounting, “Ambiguous but Tethered: An Accounting Basis for Sustainability Reporting”, George Joseph.
28. Internal Auditing, “What Does the Dodd-Frank Act Mean for The Accounting Profession?”, Khondkar Karim and Karen Lin.
29. Journal of International Business Research, “International Copper Futures Market Price Linkage and Information Transmission: Empirical Evidence from the Primary World Copper Markets”, Khondkar Karim.
30. 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.
31. Research in Accounting Regulation, “Has Form 8-K Reporting Become Timelier Post-regulation Fair Disclosure and Sarbanes-Oxley?: Initial Evidence”, Khondkar Karim.
32. 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.
33. Review of Quantitative Finance and Accounting, “Searching for Value Relevance of Book Value and Earning: A Case of Premium Versus Discount Firms”, Khondkar Karim.