Accounting Faculty Research and Professional Activities, 2018

Fox faculty within the Department of Accounting are recognized experts, successful researchers, and published authors within their field. The over 100-year-old department’s collection of awards, recognitions, and accomplishments continues to grow longer and gain more prestige each year, and 2019 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:

Dr. Elizabeth Gordon was appointed Chair of the American Accounting Association’s 2019 New Faculty Consortium.

Dr. Jagan Krishnan was appointed an Editor of Accounting Horizons.

Dr. Larry Brown had his 2015 Journal of Accounting Research paper, “Inside The ‘Black Box’ of Sell-Side Financial Analysts,” selected for the American Accounting Association’s 2018 FARS Best Paper Award.

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


Books and Papers Published or Accepted for Publication

Steven Balsam, “Creditor Influence and CEO Compensation: Evidence from Debt Covenant Violations” (with Yuqi Gu and Connie Mao), The Accounting Review, forthcoming, November 2018.

Rajiv Banker, Dmitri Byzalov, Shunlan Fang, and Yi Liang, “Cost Management Research,” Journal of Management Accounting Research, Fall 2018.

Sudipta Basu, Jagan Krishnan, Jong Eun Lee and Yinqi Zhang, “Economic determinants and consequences of voluntary disclosure of internal control effectiveness: Evidence from Initial Public Offerings,” Auditing: A Journal of Practice and Theory, November 2018.

Sudipta Basu and Gregory Waymire, “Historical cost and conservatism are joint adaptations that help identify opportunity cost,” Accounting, Economics and Law—A Convivium, March 2019.

Lawrence D Brown, Andrew C. Call, Michael B. Clement, and Nathan Y. Sharp,  “Managing the Narrative: Investor Relations Officers and Corporate Disclosures,” Journal of Accounting and Economics, January 2019.

David Jones, “But Wait There Is More: Passthrough Deduction, Part 2”, The Real Estate Law Journal, Spring 2019.

David Jones and Marco Malandra, “Passthrough Loss Limitation Hurdles and the New
IRC Section 461(l) Provisions,” Real Estate Law Journal, Fall 2018.

David E. Jones and Wayne Williams, “The Section 199A Passthrough Deduction,” Real Estate Law Journal, Summer 2018.

Cory Ng, “Blockchain in the Accounting Curriculum,” Pennsylvania CPA Journal, Spring 2019.

Cory Ng and Sheri Risler, “Developing and Teaching a Data Visualization Course,” Pennsylvania CPA Journal, Fall 2018.

Wei Wang, Inder Khurana, “International Mergers and Acquisitions Laws, the Market for Corporate Control and Accounting Conservatism,” Journal of Accounting Research, 2019.

Wayne Williams, Gary Blau, Sherry Jarrell & David Nash, “Exploring common correlates of business undergraduate satisfaction with their degree program versus expected employment,” Journal of Education for Business, September 2018.


Presentations

Steven Balsam and Yi Liang, “Shedding Light on Employee Pay: The Impact on Job Search and Change,” AAA Management Accounting Section Midyear Meeting, Fort Lauderdale, FL, January 2019.

Rajiv Banker, Yi Liang, and Xinjie Ma, “A Textual Measure of Strategy”, AAA Management Accounting Section Midyear Meeting, Scottsdale, AZ, January 2018; 2018 MIT Asia Conference in Accounting, Hong Kong, China, July 2018; AAA Annual Meeting, Washington D.C., August 2018.

Sudipta Basu and Dmitri Byzalov, “Modeling the Determinants of Meet-or-Beat Behavior in Distribution Discontinuity Tests”, Journal of Accounting and Economics Conference, Rochester, NY, October 2018.

Sudipta Basu and Dmitri Byzalov, “Modeling Conditional Distribution Discontinuities”, AAA Financial Accounting & Reporting Midyear Meeting, Seattle, January 2019; AAA Management Accounting Midyear Meeting, Fort Lauderdale, January 2019; Journal of Accounting & Economics Conference, Rochester, October 2018; The 100th Anniversary Temple Accounting Conference, Philadelphia, PA, August 2018; AAA Annual Meeting, Washington, DC, August 2018.

Sudipta Basu, Justin Vitenza and Wei Wang, “Asymmetric Loan Loss Provisioning,” Southern Methodist University, March 2019; Society of Government Economists Annual Meeting, Atlanta, January 2019; Hawaii Accounting Research Conference, Honolulu, January 2019; University of Missouri, Columbia, October 2018; Temple University, Philadelphia, September 2018.

Sudipta Basu, Xinjie Ma and Hoa Xuan Tran, “Measuring Investment Opportunities With Financial Statement Text,” Hawaii Accounting Research Conference, Honolulu, January 2019; SEC Doctoral Student Symposium, Washington, DC, August 2018.

Sudipta Basu and Gregory Waymire, “The Economic Value of DEBITS=CREDITS,” American Accounting Association Annual Meeting, Washington, DC, August 2018.

Sudipta Basu, Erica Harris and Zhanel DeVides, “Profitable Nonprofits? Funding Implications of Profitability in Nonprofit Sector,” American Accounting Association Annual Meeting, Washington, DC, August 2018.

Sudipta Basu, “Discussion of: Fundamental Analysis Conditioned On The Direction Of Sales Change,” Hawaii Accounting Research Conference, Honolulu, January 2019.

Sudipta Basu, “Panel: Diverging Conceptual Frameworks: Does it Matter?” American Accounting Association Annual Meeting, Washington, DC, August 2018.

Sudipta Basu, “Panel: Why do We Teach Double-Entry Bookkeeping when there is no Scientific Explanation for its Universal Use by Major Public Corporations?” American Accounting Association Annual Meeting, Washington, DC, August 2018.

Sudipta Basu and Yi Liang, “Director-Liability-Reduction Laws and Conditional Conservatism,” Hawaii Accounting Research Conference, Honolulu, HI, January 2019; Conference on Financial Economics and Accounting, New Orleans, LA, November 2018.

Dmitri Byzalov and Sudipta Basu, “Modeling the Determinants of Meet-or-Just-Beat Behavior in Distribution Discontinuity Tests”, FARS Midyear Meeting, Seattle, WA, January 2019; MAS Midyear Meeting, Ft Lauderdale, FL, January 2019.

Elizabeth A. Gordon and Hsiao-Tang Hsu. Determinants of Long-Lived Asset Impairments under U.S. GAAP and IFRS.” University of Delaware, March 2019.

Elizabeth A. Gordon, Panelist, “New Lease Accounting Standard and Implications in the Classroom,” American Accounting Association Annual Meeting, Washington, DC, August 2018.

Elizabeth A. Gordon, Panelist, “Accounting Standards Update: What You Need to Know for Teaching Financial Accounting,” American Accounting Association Annual Meeting, Washington, DC, August 2018.

Jagan Krishnan and Joshua Khavis, “Employee Satisfaction in Accounting Firms, Work-Life Balance, Turnover, and Audit Quality,” American Accounting Association Annual Meeting, Washington, DC, August 2018.

Jagan Krishnan, Jayanthi Krishnan and Xin Zhao, “The Impact of Crash Risk on Auditors’ Going Concern Opinion Decisions,” American Accounting Association Annual Meeting, Washington, DC, August 2018.

Jagan Krishnan, Jayanthi Krishnan and Ivy Lee, “Management Going Concern Reporting: Impact on Investors and Auditors,” PCAOB/JAR Conference on Auditing and Capital Markets, Washington, DC, October 2018.

Jagan Krishnan and George Krull, “Secrets of a Successful Applicant,” Accounting Doctoral Scholars Program Orientation Conference, Chicago, IL, November 2018.

Jayanthi Krishnan and Mengtian Li, “Are Referred-to Auditors Associated with Lower Audit Quality?”, American Accounting Association Annual Meeting, Washington, DC, August 2018.

Jayanthi Krishnan and Lu Lu, “Did the Dodd-Frank Act’s Permanent Exemption of Small Companies from Internal Control Audits Affect their Management Reporting on Internal Control?” American Accounting Association Annual Meeting, Washington, DC, August 2018.

Cory Ng and Sheri Risler, “Designing an Effective Data Visualization Course: A Quality Assurance Case Study”, Northeastern Association of Business, Economics and Technology, State College, PA, November 2018.

Su, Barbara, “The Effect of Auditor Litigation Risk on Access to Bank Debt: Evidence from Quasi-Experiments” AAA Annual Meeting, Washington, DC, August 2018.

Su, Barbara, “The Effect of Subsidiary Accounting Quality on Internal Capital Allocation Efficiency: Evidence from Bank Holding Companies” Temple Accounting 100th Anniversary Conference, August 2018.


Other Activities

Rajiv Banker, President, International Data Envelopment Analysis Society.

Rajiv Banker, Co-organizer of Annual International Conference on Data Envelopment Analysis.

Sudipta Basu, Associate Editor, 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, Contemporary Accounting Research; Journal of Business Finance & Accounting and Journal of Accounting, Auditing and Finance.

Sudipta Basu, Organizer, Temple 100th Anniversary Accounting Conference; Member, Program Committee, 2019 Hawaii Accounting Research Conference.

Sudipta Basu, Member, Executive Committee, Consortium on Financial Economics and Accounting.

Elizabeth. A. Gordon, American Accounting Association, New Faculty Consortium, Chair, January 2019.

Elizabeth. A. Gordon, Accounting Horizons, Editorial Board, 2018 – present.

Elizabeth. A. Gordon, Appointed Member, U.S. International Qualifications Appraisal Board (IQAB), joint board of the American Institute of Certified Public Accountants and National Association of State Boards of Accountancy.

David Jones, Advisory Editorial Board, The Real Estate Law Journal.

David Jones, Participant, Deloitte University Trueblood Case Studies Conference, March 2019.

A.J. Kreimer, Organized International Auditing Panel at Temple University with ACCA and IMA, September 2018.

A.J. Kreimer, Elected to Chair the Performance Oversight and Audit Committee (POAC) at the Institute of Management Accountants February Global Board of Director’s meeting; Elected to the IMA’s Governance Committee (Executive Committee) and to the Board’s Nominating Committee. Presented on findings of Audit and Investment Subcommittees at Global Board of Directors Meeting, October 2018.

A.J. Kreimer, Re-appointed to the ACCA’s (Association of Chartered Certified Accountants) Education Global Forum.

A.J. Kreimer, Re-elected to the Board of Trustees of the Garden State Council and its Camp Corporation; 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.Chaired the Northeast Region Boy Scouts of America Trust Committee, October, 2018

A.J. Kreimer, Re-appointed to the Pennsylvania Institute of Certified Public Accountant’s Schools and Colleges Committee; 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, Journal of Accounting, Auditing and Finance, and Current Issues in Auditing.

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

Jayanthi Krishnan, Serves on the Editorial Boards of The Accounting Review, Accounting Horizons, and Current Issues in Auditing.

Jayanthi Krishnan, Breakout Session Leader, 2019 American Accounting Association Auditing Section Doctoral Consortium in Nashville, Tennessee.

Cory Ng, Appointed to Board of Directors, Pennsylvania Institute of Certified Public Accountants. (2018-2020).

Cory Ng, Appointed to Executive Committee Member, Greater Philadelphia Chapter of the Pennsylvania Institute of Certified Public Accountants. (2018-2020).

Cory Ng, Editorial Board Member, Pennsylvania CPA Journal, 2018-2020.

Cory Ng, Education Column Coordinator, Pennsylvania CPA Journal, 2018-2020.

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

Sheri Risler, Appointed to the EY Alumni Council in Philadelphia.


Teaching and Other Awards

Rajiv Banker, Yi Liang, and Xinjie Ma, Best Paper Award, “A Textual Measure of Strategy”, 2018 MIT Asia Conference in Accounting.

Sudpita Basu, 2018 Outstanding Faculty Service Award, Temple University.

Larry Brown, AAA Financial Accounting and Reporting Section, Best Paper Award, 2018.

Elizabeth Gordon, 2018 International Accounting Section Outstanding International Educator Award, American Accounting Association.

David Jones, Online Teaching Certificate, March 2019, Fox School of Business.

J. Kreimer, Boy Scouts of America, Distinguished Eagle Scout Award at a National Court of Honor. 

Cory Ng, 2018-2019 Dean’s Teaching Fellow (Fox School) and 2018-2020 Honors Faculty Fellow.

Wayne Williams,  2018 Professional Member of the Year, National Association of Black Accountants.

Christian Wurst, 2019 Blue Mouse Award for innovative teaching with technology, Fox School or Business.