Accounting Faculty Research and Professional Activities, 2016–2017

Fox faculty within the Department of Accounting are recognized experts, successful researchers, and published authors within their field. The 100-year-old department’s collection of awards, recognitions, and accomplishments continues to grow longer and gain more prestige each year, and the 2016-2017 academic year was no exception.

Some of the most respected publications and organizations in the field of accounting have recognized the following faculty for their academic and professional contributions and achievements.

Recent examples of academic and professional success include:

Rajiv D. Banker, PhD, received the 2017 Lifetime Contribution Award, a joint award of the American Institute of CPAs (AICPA), The Chartered Institute of Management Accountants (CIMA), and the Management Accounting Section of the American Accounting Association (AAA) for his contributions to management accounting education, research, and practice.

Elizabeth Gordon, PhD, received the 2016 International Accounting Section, Best Paper Award for her coauthored paper, “Do Analysts’ Cash Flow Forecasts Mitigate the Accrual Anomaly? International Evidence.”

Sheri Risler, CPA, was appointed to Pennsylvania’s State Board of Accountancy. The board sets the requirements for becoming a CPA in Pennsylvania, adjudicates cases of practitioners’ ethical violations, sets continuing education requirements, and generally oversees how public accounting is practiced in the state. Professor Risler earned her appointment after a unanimous vote by the PA State Senate.

The following gives a comprehensive overview of all the impressive efforts of the Department of Accounting.


Books and Papers Published or Accepted for Publication

 Hilal Atasoy, “The Spillover Effects of Health IT Investments on Regional Health Care Costs” (with P. Chen and K. Ganju). Management Science, forthcoming.

Steven Balsam, The Determinants and Performance Impact of Outside Board Leadership (with John Puthenpurackal and Arun Upadhyay), Journal of Financial and Quantitative Analysis, August 2016: 51(4): 1325-1358

Rajiv Banker, Neuroscience in Information Systems Research (with R. Riedl, F. Davis, and P. Kenning), Springer International Publishing, 2017.

Rajiv Banker, “Pay Gap and Performance in China” (with D. Bu and M. Mehta), Abacus, September 2016.

Rajiv Banker, “Relative Evaluation of Investment Fund Manager Performance” (with J. Chen and P. Klumpes), European Journal of Operational Research, forthcoming.

Rajiv Banker, Sudipta Basu, and Dmitri Byzalov, “Implications of Impairment Decisions and Assets’ Cash-Flow Horizons for Conservatism Research,” The Accounting Review, July 2016.

Rajiv Banker, Dmitri Byzalov, and Yi Liang, “Cost Behavior Research,” (with S. Fang), Journal of Management Accounting Research, forthcoming.

Rajiv Banker and Yi Liang, “Technical Debt and Firm Performance” (with N. Ramasubbu), The Accounting Review, forthcoming.

Sudipta Basu and Dmitri Byzalov, “Conditional Conservatism and Disaggregated Bad News Indicators in Accrual Models,” Review of Accounting Studies, 2016, 21(3), 859-897

Lawrence Brown, “The Activities of Buy-Side Analysts and the Determinants of Their Stock Recommendations” (with A.C. Call, M. B. Clement, and N. Y. Sharp), Journal of Accounting and Economics (August 2016): 139-156.

Lawrence Brown, “Inside the ‘Black Box’ of Sell-Side Financial Analysts.”  (with A.C. Call, M. B. Clement, and N. Y. Sharp.) Journal of Accounting Research (March 2015): 1-47.

Elizabeth Gordon, “Flexibility in Cash Flow Reporting Classification Choices under IFRS” (with B. Jorgensen, E. Henry, and C. Linthicum), Review of Accounting Studies, forthcoming.

Elizabeth Gordon and Cory Ng, “Integrating Higher-Order Thinking Skills in the Classroom,” Pennsylvania CPA Journal, Fall 2016, Volume 87, Issue 3, pp.18-19

Jagan Krishnan and Jayanthi Krishnan. “PCAOB International Inspections and Audit Quality” (w. H. Song). The Accounting Review, forthcoming.

Cory Ng, “Dynamic Decision Making through Data Visualization,” (w. M. Pan) Pennsylvania CPA Journal, Spring 2017, forthcoming.


Presentations

Hilal Atasoy and Rajiv Banker, “Managers’ Expectations and Earnings” (with J. Nasev), Temple Conference on Convergence of Financial and Managerial Accounting: Cost Management and Earnings Forecasting, Temple University, August 2016.

Hilal Atasoy, Rajiv Banker, and Dmitri Byzalov, “Demand Variability and Production Outsourcing”, MAS midyear meeting, January 2017

Rajiv Banker, “Anomalous Financial Performance Ratios for Firms Experiencing a Decline in Sales during Economic Slowdowns” (with S. Fang and M. Mehta), American Accounting Association Annual Meeting, New York, August 2016.

Rajiv Banker, “Are Monitoring and Monetary Incentives Complements, Substitutes or Conflicting? Evidence from a Retail Company” (with S. Fang and S.Y. Lee), Temple Conference on Convergence of Financial and Managerial Accounting: Cost Management and Earnings Forecasting, Temple University, August 2016.

Rajiv Banker, “Asymmetric Cost Behavior and Abnormal Returns” (with H. Park), American Accounting Association Annual Meeting, New York, August 2016; Southwest University of Finance and Accounting, Chengdu, China, June 2016; Utah State University, June 2016; Seoul National University, Korea, May 2016.

Rajiv Banker, Chair, “Applications of DEA in Energy / Electricity /Water Industry” Session, 14th International Conference on Data Envelopment Analysis, Wuhan, China, May 2016.

Rajiv Banker, “Cost Behavior Models Implicit in Analyst Forecasts and Market Earnings Expectations” (with J.Y.S. Chen and H. Park), American Accounting Association Annual Meeting, New York, August 2016.

Rajiv Banker, “Crowdsourced Earnings Forecasts, Analyst Forecast Timing, and the Speed of News Recognition” (with J. Khavis and H. Park), Temple Conference on Convergence of Financial and Managerial Accounting: Cost Management and Earnings Forecasting, Temple University, August 2016.

Rajiv Banker, “Do Accounting Standards Matter for Firm Productivity? Evidence from Mandatory IFRS Adoption” (with R. Huang), Temple Conference on Convergence of Financial and Managerial Accounting: Cost Management and Earnings Forecasting, Temple University, August 2016.

Rajiv Banker, “Earnings Forecasts and Cost Behavior”, Temple Conference on Convergence of Financial and Managerial Accounting: Cost Management and Earnings Forecasting, Temple University, August 2016.

Rajiv Banker, “Efficiency Gains in Croation Electricity Distributino Centers Following Industry Structure Changes” (with S. Fang, D. Hunjet, L. Neralic, R. Wendell, A. Zaja and M. Zaja), 14th International Conference on Data Envelopment Analysis, Wuhan, China, May 2016.

Rajiv Banker, “Evolution of Analytical and Archival Research in Management Accounting: A Personal Perspective,” American Accounting Association Research Conference, San Juan, Puerto Rico, January 2017.

Rajiv Banker, “The Impact of Perceived Fairness on Job Attitude and Job Performance: Evidence from Audit Professionals in South Korea” (with S. Lee, S. Ryu, and E. Whang), American Accounting Association Annual Meeting, New York, August 2016.

Rajiv Banker, “Improvement in Efficiency Under DEA-based Incentive Regulation of Electric Utilities in Brazil” (with D. Zhang), 14th International Conference on Data Envelopment Analysis, Wuhan, China, May 2016.

Rajiv Banker, “Profit Elasticity and Abnormal Returns after Sales Decline” (with H. Park), Temple Conference on Convergence of Financial and Managerial Accounting: Cost Management and Earnings Forecasting, Temple University, August 2016.

Rajiv Banker, “Sensitivity of Outsourcing Costs to Demand Characteristics in Private and State-Owned Enterprises” (with S. Lee and H. Park), American Accounting Association Research Conference, San Juan, Puerto Rico, January 2017.

Rajiv Banker, “The Source of Persistence in Analysts’ Relative Forecast Accuracy” (with X. Zhong and H. Park), Temple Conference on Convergence of Financial and Managerial Accounting: Cost Management and Earnings Forecasting, Temple University, August 2016.

Rajiv Banker, “Stochastic Data Envelopment Analysis”, Keynote Speaker, 14th International Conference of Data Envelopment Analysis, Chengdu, China, June 2016.

Rajiv Banker, “Strategic Scorecard for Governments” (with K. Song), Temple Conference on Convergence of Financial and Managerial Accounting: Cost Management and Earnings Forecasting, Temple University, August 2016; American Accounting Association Research Conference, San Juan, Puerto Rico, January 2017.

Rajiv Banker, “Tax Accounts, Earnings Persistence, and the Direction of Sales Changes” (with J. Khavis and P. Kuperstein), American Accounting Association Annual Meeting, New York, August 2016.

Rajiv Banker, Sudipta Basu and Dmitri Byzalov, “The Role of Multiple Impairment Indicators in Conditional Conservatism,” Journal of Accounting, Auditing and Finance Conference, Banff, June 2016; Kyoto University, Kyoto, Japan, June 2016; University of Rochester, Rochester, May 2016.

Rajiv Banker and Dmitri Byzalov, “Asymmetric Behavior of Accruals” (with S. Fang and B. Jin), American Accounting Association Annual Meeting, New York, August 2016.

Rajiv Banker and Dmitri Byzalov, “Operating Asymmetries and Propensity Score Matching in Discretionary Accrual Models” (with S. Fang and B. Jin), JAAF Conference, June 2016; Temple Accounting Conference, August 2016; AAA Annual Meeting, August 2016; MAS midyear meeting, January 2017; FARS midyear meeting, January 2017

Rajiv Banker and Yi Liang, “Disruption of the Earnings Generation Process,” (with D. Bu), Conference on Convergence of Financial and Managerial Accounting Research, Temple University, August 2016.

Rajiv Banker and Yi Liang, “Technical Debt and Firm Performance,” (with N. Ramasubbu), American Accounting Association Annual Meeting, August 2016; Management Accounting Section Midyear Meeting, January 2017.

Rajiv Banker and Yi Liang, “Transformation Indicators and Future Curtailment Decisions,” (with D. Bu and X. Ma), Management Accounting Section Midyear Meeting, January 2017; University of Texas at Rio Grande, November 2016; Duke University, November 2016; National University of Singapore, November 2016; Indian School of Business, October 2016; Indian Institute of Management Bangalore, October 2016; Harvard Business School, September 2016; University of Utah, September 2016; Tepper School of Business, Carnegie Mellon University, September 2016.

Sudipta Basu, “If We Hadn’t Invented Accounting…,” Kwansei Gakuin University, Nishinomiya, Japan, June 2016; Kyoto University, Kyoto, Japan, June 2016.

Sudipta Basu, “Is There Any Scientific Basis for Accounting? Implications for Practice and Research,” University of Hawaii at Manoa, Honolulu, 2016, August 2016.

Sudipta Basu, “How and Why Did Human Brains Produce Double-Entry Bookkeeping?” (with G. B. Waymire), Interdisciplinary Symposium on Decision Neuroscience, June 2016.

Sudipta Basu, discussant, AAA annual meeting, August 2016; Conference on Financial Economics and Accounting, October 2016.

Sudipta Basu and Dmitri Byzalov, “Conditional Conservatism and Disaggregated Bad News Indicators in Accrual Models,” AAA Annual Meeting, August 2016.

Sudipta Basu and Yi Liang, “Director Liability Reduction Laws and Conditional Conservatism”, Conference on Convergence of Financial and Managerial Accounting Research, Temple University, August 2016; Conference on Empirical Legal Studies, November 2016.

Elizabeth Gordon, “Tangible Long-Lived Asset Impairments and Future Operating Cash Flows under US GAAP and IFRS,” (with H. Hsu), Syracuse University, presenter, October 2016, November 2016, and December 2016.

Elizabeth Gordon, “Revenue Recognition: A Brave New World” (with E. Henry and H. Hsu), American Accounting Association, Annual Meeting, New York, NY, August 2016.

Elizabeth Gordon, “Flexibility in Cash Flow Reporting Classification Choices under IFRS” (with B. Jorgensen, E. Henry, and C. Linthicum) American Accounting Association, Annual Meeting, New York, NY, August 2016.

Cory Ng, discussant at DBA Program Roundtable, Wilmington University, College of Business, November 2016


Other Departmental Activities

Rajiv Banker, Advisor to the Brazilian Electric Power sector in Incentive Regulation and Efficiency Improvement.

Rajiv Banker, Co-organizer of Annual Conference of Convergence of Financial and Managerial Accounting Research.

Rajiv Banker, Editor-in-Chief, the Data Envelopment Analysis Journal.

Rajiv Banker, President, International Data Envelopment Analysis Society.

Sudipta Basu, Associate Editor of Journal of Law, Finance and Accounting; China Journal of Accounting Research; Accounting, Economics and Law-A Convivium; Australian Journal of Management; and SSRN History of Accounting.

Sudipta Basu, Editorial Review Board member of Contemporary Accounting Research; Journal of Business Finance & Accounting; Journal of Accounting, Auditing and Finance and The Accounting Review.

Sudipta Basu, Member, Executive Committee, Conference on Financial Economics and Accounting (CFEA).

Sudipta Basu, Member, Scientific Committee, 2016 Tunisian Accounting and Finance Professors’ Association of North America Summer Conference.

Lawrence Brown, Editorial Board Member, The Accounting Review

Lawrence Brown, Executive Committee member: Conference on Financial Economics and Accounting

Lawrence Brown, Cited by: The Economist, December 3, 2016

Elizabeth GordonAccounting Horizons Steering Committee, of the American Accounting Association.

Elizabeth Gordon, Associate Editor for the Journal of International Accounting Research.

Elizabeth Gordon, Chair, Doctoral Consortium, International Accounting Section of the American Association, January 2017.

Elizabeth Gordon, Distinguished Contribution to Accounting Literature Award Selection Committee, of the American Accounting Association, 2016-2017.

Elizabeth Gordon, Editor, Institutional Perspectives, for the Journal of International Financial Management and Accounting.

Elizabeth Gordon, Global Gathering Group, of the American Accounting Association.

Elizabeth Gordon, Vice-President Finance and Administration, of the International Association of Accounting Education and Research.

A.J. Kreimer, Appointed to the ACCA’s (Association of Chartered Certified Accountants) Education Global Forum. The ACCA, based in London, represents 180,000 members worldwide with 450,000 students actively seeking the ACCA designation.

A.J. Kreimer, Elected to chair the Audit Committee of the Garden State Council, BSA’s Camp Corporation; also elected to the Boy Scouts of America’s Northeast Region Executive Board as a Vice President and as a voting member of the Executive Committee.

A.J. Kreimer, One of 19 faculty members nationwide appointed to help pilot the American Institute of Certified Public Accountant’s “Academic Champion Program”.

A.J. Kreimer, Re-appointed to the Pennsylvania Institute of Certified Public Accountant’s Schools and Colleges Committee; also appointed to the Accounting Education Conference Committee.

Jagan Krishnan, Editor, Accounting Horizons

Jagan Krishnan, Serves on the Editorial Boards of The Accounting Review, Auditing: A Journal of Practice & Theory, Accounting Horizons, Current Issues in Auditing, and Journal of Accounting, Auditing and Finance.

Jagan Krishnan and Jayanthi Krishnan served as breakout session leaders at the 2017 American Accounting Association Auditing Section Doctoral Consortium in Orlando, Florida.

Jayanthi Krishnan, Editor, Auditing: A Journal of Practice & Theory

 Jayanthi Krishnan, Serves on the Editorial Boards of The Accounting Review, Auditing: A Journal of Practice & Theory, Accounting Horizons, and Current Issues in Auditing.

Marco Malandra, 2016 sabbatical project: Prepared 20 online Blackboard Exams based on prior CPA Exam multiple choice questions to be used as homework assignments for multiple financial accounting courses to help improve CPA Exam pass rates of students.

Marco Malandra, Taught a one-week financial accounting “boot camp” at the National Accounting Institute in Beijing to help prepare applicants for success in their MS Accounting program at main campus.

Cory Ng, Editorial Board Member, Pennsylvania CPA Journal, 2016-2017

Cory Ng, Education Column Coordinator, Pennsylvania CPA Journal, 2016-2017

Cory Ng, appointed to Undergraduate Program Director, Department of Accounting, 2016-2017

Cory Ng, faculty advisor, National Association of Black Accountants at Temple, 2016-2017

Cory Ng, faculty advisor, KPMG intercollegiate ethics competition, 2017

Sheri Risler, One of 19 faculty members nationwide appointed to help pilot the American Institute of Certified Public Accountant’s “Academic Champion Program”.

Sheri Risler, Re-appointed to the Pennsylvania Institute of Certified Public Accountant’s Schools and Colleges Committee.

Sheri Risler, Attended the 13th Annual Accounting Programs Leadership Group/Federation of Schools of Accountancy Joint Seminar in February 2017

Sheri Risler, Faculty advisor, PwC challenge competition, 2016.

Sheri Risler, appointed to the EY Alumni Council in Philadelphia


Teaching and Other Awards

Rajiv Banker, AAA/Grant Thornton Doctoral Dissertation Award of the American Accounting Association for advisee Soonchul Hyun at University of Calgary, 2016.

Rajiv Banker, Lifetime Contribution to Management Accounting Award for sustained contributions to management accounting education, research, practice and service. Presented at the American Accounting Association Research Conference, San Juan, Puerto Rico, January 2017.

Rajiv Banker, Ranked the most prolific researcher in Management Accounting based on publications in the top accounting journals over 20-year horizons, 2016.

Rajiv Banker, “Strategic Adaptation and Risk Management in the Oil and Gas Industry,” CPA Canada–CAAA Research Grant, 2016-19.

Judith Flaxman, Departmental Adjunct Teaching Award for Excellence in the Classroom, November 2016

Elizabeth Gordon, Best Paper Award, 2016, Journal of International Accounting Research, American Accounting Association, “Do Analysts’ Cash Flow Forecasts Mitigate the Accrual Anomaly? International Evidence,” (with K. Petruska and M. Yu).