Accounting Research
Attorney marketing tactics compared to ‘corporate ambulance chasing’ in new study
PCAOB risk-based inspection consequences evaluated using new model
KU School of Business accounting faculty again earn top spot in BYU rankings
Reliable internal candidates preferred over more qualified external ones, according to new study
LAWRENCE – Working hard is regarded as a strong motivation for earning a promotion. But new research suggests companies that are hiring favor such extra effort when displayed by internal candidates even more than better-qualified external candidates. ...
Executive compensation incentives influence firms’ conforming tax avoidance, research finds
LAWRENCE — The line between tax avoidance and tax evasion is often very thin. ...
Investment in information technology helps companies maximize innovation, study finds
LAWRENCE — Companies must innovate in order to sustain competitive advantage. But a new study reveals how integral information technology is to maintaining that advantage. ...
Professor reappointed editor at The Accounting Review
Chan Li, C.A. Scupin Professor at the University of Kansas School of Business, will serve a second term as an editor for The Accounting Review, the premier journal for accounting research. ...
Controversial internal control audits improve operational efficiency for small firms, study finds
LAWRENCE — The November collapse of cryptocurrency exchange FTX serves as a lesson of what happens when a corporation avoids internal audits of its own financial operations. ...
Partisan alignment of CEOs and US president increases biased optimism in corporate disclosures
LAWRENCE — With essentially a 50/50 split in both the House and Senate, the country’s political leanings remain equally divided. But for many business leaders, key decisions are based primarily on who is occupying the White House. ...
Accounting professor appointed senior editor of auditing journal
University of Kansas School of Business professor Mike Wilkins has been named senior editor of Auditing: A Journal of Practice & Theory. ...
Depositors often blame audit firms for bank failure, study finds
LAWRENCE — The word “audit” has a different meaning depending on whether you’re an individual or a bank. But a perceived audit failure can have equally damaging consequences. ...
Quality of street earnings improves when data providers limit analysts’ discretion, study finds
LAWRENCE — When a news article reports whether a company’s earnings met analysts’ estimates, the numbers are usually based on “street earnings” information sourced from forecast data providers such as Bloomberg or Thomson Reuters. ...
KU accounting researchers earn top spot in two categories of latest BYU rankings
Accounting faculty at the University of Kansas School of Business rank No. 1 globally in audit archival and all audit research contributions over the past six and 12 years, according to Brigham Young University’s 2021 index of accounting research. ...
Audit committees benefit from including experts with accounting experience, study finds
Professor appointed editor at top accounting journal
LAWRENCE — University of Kansas professor Chan Li has been appointed as an editor at The Accounting Review, the premier journal for accounting research. ...