Accountancy Concentration



Stephanie Walton, Louisiana State University

Are Transfer Pricing Disclosures Related to Tax Reporting Transparency? The Impact of Auditor Provided Transfer Pricing Services
Advisors: Dahlia Robinson (chair), Uday Murthy, Thomas Smith, Ninon Sutton

Rebecca Perols, San Diego State University

Two Essays on the Impact of Cybersecurity Risk Management Examinations on Investor Perceptions and Decisions
Advisors: Uday Murthy (chair), Lisa Gaynor, Patrick Wheeler, Terry Sincich


Yibo Zhang, Miami University

Three Essays on Digital Annual Reports
Advisors: Uday Murthy (chair), Eun Sook Kim, Patrick Wheeler, Lisa Gaynor, Thomas Smith

Yiyang Zhang, Youngstown State University

Two Essays on String of Earnings Benchmarks
Advisors: Dahlia Robinson (chair), Thomas Smith, James Whitworth, Ninon Sutton


Sukari Farrington, Monash University (Australia)

The Effect of Corporate Social Responsibility Investment and Disclosure on Cooperation in Business Collaborations
Advisors: Patrick Wheeler (chair), Uday Murthy, Mark Mellon, Timothy Shields

Peter Kipp, University of North Texas

The Effect of Expanded Audit Report Disclosures on User's Confidence in the Audit and the Financial Statements
Advisors: Lisa Gaynor (chair), Uday Murthy, Dahlia Robinson, Sandra Schneider

Xu Cheng, Auburn University

Applying the Theory of Planned Behavior to Influence Auditor's Knowledge-sharing Behavior
Advisors: Uday Murthy (chair), Lisa Gaynor, Patrick Wheeler, Terry Sincich


Donald Wengler, University of Central Missouri

Increasing Auditor Sensitivity to the Risk of Fraudulent Financial Reporting: Assessing Incentives and Pressures on Top Managers
Advisors: Patrick Wheeler (chair), Lisa Gaynor, Uday Murthy, Terry Sincich

Kevin Agnew, Elon University

The Effects of Disclosure Display
Advisors: Patrick Wheeler (chair), Lisa Gaynor, Terry Sincich, Uday Murthy


Neal Snow, Lehigh University

Retail Investors' Perceptions of Financial Disclosures on Social Media: An Experimental Investigation Using Twitter
Advisors: Uday Murthy (chair), Patrick Wheeler, Moez Limayem, Dahlia Robinson

Amanuel Tadesse, University of New Orleans

Does the Format of Internal Control Disclosures Matter? An Experimental Investigation of Nonprofessional Investor Behavior
Advisors: Uday Murthy (chair), Dahlia Robinson, Jacqueline Reck, Getachew Dagne


Rina Hirsh, Hofstra University

Do Social Biases Impede Auditor Reliance on Specialists? Toward a Theory of Social Similarity
Advisors: Patrick Wheeler (chair), Lisa Gaynor, Uday Murthy, Terry Sincich


Maia Farkas, California State University- Fullerton

Multi-task Setting Involving Simple and Complex Tasks: An Exploratory Study of Employee Motivation
Advisors: Uday Murthy (chair), Michael Robinson, Patrick Wheeler, Terry Sincich

Jason Rasso, College of Charleston

Psychological Distance: The Relation Between Construals, Mindsets, and Professional Skepticism
Advisors: Uday Murthy (chair), Lisa Gaynor, Mark Mellon, Joseph Vandello


Lee Kersting, Northern Kentucky University

Do Changing Reference Levels Affect the Long-Term Effectiveness of Incentive Contracts?
Advisors: Uday Murthy (chair), Mark Mellon, Jacqueline Reck, Terry Sincich


Linda Ragland, Georgia State University

The Effects of Item Complexity and the Method Used to Present a Complex Item on the Face of a Financial Statement on Nonprofessional Investors' Judgments
Advisors: Jacqueline Reck (chair), Uday Murthy, Dahlia Robinson, Rosann Collins

Robert Marley, Georgia Southern University

An Empirical Investigation of Decision Aids to Improve Auditor Effectiveness in Analytical Review
Advisors: Uday Murthy (chair), Stephanie Bryant, Terry Engle, Rosann Collins


Norma Montague, Wake Forest University

The Effects of Directional Audit Guidance and Estimation Uncertainty on Auditor Confirmation Bias and Professional Skepticism When Evaluating Fair Value Estimates
Advisors: Jacqueline Reck (chair), Uday Murthy, Lisa Gaynor, Terry Sincich