This collection features scholarly work by faculty members in the Accounting department at Central Washington University.

The Brooks Library can assist CWU faculty with locating, digitizing, clearing copyright and depositing their scholarship in ScholarWorks. Please email the , or call (509) 963-1718 for more information.

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Submissions from 2022

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Modern Post-mortem Estate Planning for Noncitizen Spouses: Why Qualified Domestic Trusts Are a Risky Proposition, Fabio Ambrosio

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Do environmental regulations of carbon emissions and air pollution foster green technology innovation: Evidence from China's prefecture-level cities, Yanyun Chen, Ziyan Yao, and Ke Zhong

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Taxing share repurchases, Ajit Dayanandan, Han Donker, and John Nofsinger

Submissions from 2021

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Allocating University Administrative Costs in a Responsibility-Centered Management (RCM) Model, Marvin L. Bouillon, Clemense Ehoff Jr., and Kenneth A. Smith

Submissions from 2020

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Share buybacks in India, Ajit Dayanandan, Han Donker, and Sudershan Kuntluru

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Caste Primacy of Auditor Choice and Independence, Ajit Dayanandan, Han Donker, John Nofsinger, and Rashmi Prasad

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The greenwashing triangle: adapting tools from fraud to improve CSR reporting, John Richard Kurpierz and Ken Smith

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Forensic Acculturation for Accountability in Local Governments: A Design Science Approach for School Leaders and Citizens, John R. Kurpierz and Ken Smith

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Joint audits and mutual ties of audit firm networks, Mohammad Nurunnabi, Han Donker, and Eva Jermakowicz

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Implementing IFRS in Saudi Arabia: evidence from publicly traded companies, Mohammad Nurunnabi, Eva K. Jermakowicz, and Han Donker

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The Diversification Effect of Defense Business on Risk and Return, Ke Zhong, Yong Cao, and Kun Liao

Submissions from 2019

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How IRS Guidance Makes it impossible to Comply with Section 2801 in 2 Hours or Less, Fabio Ambrosio

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The Transfer Tax Tale of Disenfranchised U.S. Citizens, Fabio Ambrosio

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Patton-Nelson Personal Consumption Tables 2016-17, Michael Ruble, Robert T. Patton, and David M. Nelson

Submissions from 2017

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The new capital raised in IPOs, Chuntai Jin, Tianze Li, Steven Xiaofan Zheng, and Ke Zhong

Submissions from 2016

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Implications of Deferred Revenue Changes for Future Financial Performance and Market Underreaction, Ke Zhong, Fen Wang, and Yixi Ning

Submissions from 2015

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The Puzzle of Suppling Government Accountants and Auditors, Keren H. Deal, Barbara J. Eide, William A. Morehead, and Ken Smith

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Risky remote purchasing and identity theft victimization among older Internet users, Kristy Holtfreter, Michael D. Reisig, Travis C. Pratt, and Robert E. Holtfreter

Submissions from 2014

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A Multi-criteria Approach to CPA Firm Selection: A Case Study, MaryAnne Atkinson and Ozden Bayazit

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Going Concern: Where Is It Going?, Clemense Ehoff Jr. and Dahli Gray

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Lower of Cost or Market Inventory Valuation: IFRS Versus US GAAP, Dahli Gray and Clemense Ehoff Jr.

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Beware of 'Free' Puzzles, Collect Scam Calls and More, Robert E. Holtfreter

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Beware of these Telephone Scams - Victims are Piling Up, Robert E. Holtfreter

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Cyber Criminals Step up their Games to Harvest PII: Ramped-up Spear-phishing, Beta Bot Malware, Pirated Software and Spam Schemes, Robert E. Holtfreter

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Identity Theft Complaints Drop More Than 21 Percent in 2013 (Part 1), Robert E. Holtfreter

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Identity Theft Tax Refund Fraud (Part 1), Robert E. Holtfreter

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Identity Theft Tax Refund Fraud (Part 2), Robert E. Holtfreter

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That Gift Card May Not Be So Giving: Don't Let It Steal Your PII, Robert E. Holtfreter

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Will Hackers Win the Battle?, Robert E. Holtfreter and Adrian Harrington

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Patton-Nelson Personal Consumption Tables 2011-12, Michael R. Ruble, Robert T. Patton, and David M. Nelson

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It Takes One to Know One: A Class Exercise in Mental Models, Terry Wilson

Submissions from 2013

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The Effect of the Affordable Care Act on Charitable Hospitals: The New IRC Section 501(r) and the CPA's Role, William A. Bailey, Ronald Tidd, and Ryan Cahalan

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Why The SEC Is Delaying Adoption of International Financial Reporting Standards, Clemense Ehoff Jr. and Dov Fischer

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Avoid the Bait: Phishing Schemes Continue to Flourish, Robert E. Holtfreter

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'Eurograbber' Banking Trojan: Draining Accounts Via Mobile Devices, Robert E. Holtfreter

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European Fraudsters Say Pay Up or Your Computer and Files are Goners!: Ransomware Spreads from Europe to U.S. and Beyond, Robert E. Holtfreter

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Facebook Phishing Schemes Are Turning 'Friends' into Enemies, Robert E. Holtfreter

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Identity Theft Complaints Climb Again in 2012, Robert E. Holtfreter

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Scams Target Elderly, Mobile Phone Users and Travelers, Robert E. Holtfreter

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Scanning Scam (and Other Frauds): QR Codes, Telecommunication and Photo Sharing, Robert E. Holtfreter

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Typosquatting: The Good, Bad and Ugly, Robert E. Holtfreter

Banquets as a Recruiting Tool for Accounting Students, Karen Martinis and Ronald Tidd

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A Global Comparison of Insider Trading Regulations, James H. Thompson

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Ethics in the Accounting Curriculum, James H. Thompson

Submissions from 2012

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Accounting Capstone Course Design: Using the Internet to Modernize a Graduate Accounting Capstone Course, Diane S. Bloom and Clemense Ehoff Jr.

Should The SEC Adopt International Financial Reporting Standards?, Clemense Ehoff Jr. and Dov Fischer

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Beware of These New Cellphone Identity Theft Scams, Robert E. Holtfreter

Fraudsters Claiming Victims Via Payday and LinkedIn Scams, Robert E. Holtfreter

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Identity Theft Complaints Soared in 2011, Robert E. Holtfreter

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Mobile Devices: A Gold Mine for Cyber Criminals' Exploitation, Robert E. Holtfreter

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New Banking Identity Scams Inject Fake Chat Boxes, Rogue Web Pages, Robert E. Holtfreter

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Phishing Season Is Always Open with No Bag Limit or License Needed, Robert E. Holtfreter

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Scamming Grandparents out of Their Life Savings, Robert E. Holtfreter

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Breaking Breach Secrecy, Part 3: Analysis Shows Entities Lack Strong Data Protection Programs, Robert E. Holtfreter and Adrian Harrington

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Seasoned Equity Issuers' R&D Investments: Signaling or Overoptimism, Hong Qian, Ke Zhong, and Zhaodong Ken Zhong

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Crime and the Great Recession: An Analysis of Economic and Crime Variables from 2002 to 2010, Michael Ruble and Krystal E. Noga-Styron

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A Survey of Accounting Faculty Perceptions Regarding Tenure and Post-Tenure Review, James H. Thompson

Insider Trading in the United States, James H. Thompson

A Study of Compliance of Oil and Gas Companies' Audit Reports with the Reporting Model Provided by Auditing Standard No. 5, James H. Thompson, Thomas G. Hodge, and Audrey Koski

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Empirical Support for the PCAOB’s Elimination of the Independent Auditor’s Opinion Regarding Management’s Assessment of Internal Control, James H. Thompson and Bart H. Ward

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Small Business Sustainability: What is the CPA’s Role?, Kimberly J. Webb, Thomas G. Hodge, and James H. Thompson

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The Effect of Product Demand Decline on Investments in Innovations: Evidence from the U.S. Defense Industry, Ke Zhong, Donald W. Gribbin, and Hong Qian

Submissions from 2011

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Relationship-Based Persuasion: A Guide for the CPA, MaryAnne Atkinson and James H. Thompson

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Can Obtaining an Accounting Ph.D. Provide a Positive Financial Return?, Robert F. Gary, Christine A. Denison, and Marvin L. Bouillon

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Breaking Breach Secrecy, Part 1: Corporations Need to Publish Breaches, Robert E. Holtfreter

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Breaking Breach Secrecy, Part 2: Gauging the Effectiveness of Data Breach Notification Legislation, Robert E. Holtfreter

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Cyber Theft Ring Broken: Celebrating Disruption of a Major Global Crime Operation, Robert E. Holtfreter

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Identity Thieves Could Have Your Number: The Phone Rings and Then Silence. Identity Theft? Maybe., Robert E. Holtfreter

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My, Oh, My: Identity Theft Complaints Have Decreased for Second Year in a Row, Robert E. Holtfreter

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Scareware Fraud: All Trick and No Treat? (Part One), Robert E. Holtfreter

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The Kiss of Identity Theft: Password Simplicity and Redundancy, Robert E. Holtfreter

Does Performing Additional Work Improve a Student’s Accounting Principles Grade? First Analysis., Karen Martinis and Ronald Tidd

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A Comparative Empirical Analysis of Characteristics Associated with Accounting Internships, James H. Thompson

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A Survey of Accounting Educators Regarding Convergence of Financial Reporting Standards, James H. Thompson and John M. Thornton

Submissions from 2010

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Undergraduate Preparation and Dissertation Methodologies of Accounting PhDs over the Past 40 Years, Marvin L. Bouillon and Sue Ravenscroft

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Diagnostic Tools For The Elevator Business, Clemense Ehoff Jr.

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Financial Statements are about to get a New Look, Clemense Ehoff Jr.

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Notes on Accounting Capstone Course Design: Contemporary Issues Versus Case Analysis Enhances Student Interest and Learning, Clemense Ehoff Jr.

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Avoid Nasty New Schemes when Safeguarding Identities, Robert E. Holtfreter

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FTC Consumer Sentinel Network Data Book: Is the Positive News about Identity Theft for Real?, Robert E. Holtfreter

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Ignore These E-mails! Anatomy of a Social Engineering Scam, Robert E. Holtfreter

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Insidious Dubious 'Apps': Mobile Banking Phishing Scams, Robert E. Holtfreter

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Spear-Phishing E-mail Scam: Stealing from Small- and Medium-Sized Businesses, Robert E. Holtfreter

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Will Credit Card Laws Help Reduce ID Theft for Young Consumers?, Robert E. Holtfreter

Master of Accountancy and Careers in Public Accounting: A Strategic Response to Business Needs, Karen Martinis and James A. Bailey

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Method-Shifting in Aggressive Earnings Reporting: The Case of the US Software Industry’s Response to New US Regulation, Ke Zhong, Robert B. Welker, and Donald W. Gribbin

Submissions from 2009

Agile Development Methods: An Introduction for AIS Educators, MaryAnne Atkinson

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University Real Estate Programs and Local Real Estate Economies, Marvin L. Bouillon and Richard Carter

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Are JCT Analyses of Tax Change Proposals Useful to Individual Taxpayers?, Robert F. Gary, William D. Terando, and Marvin L. Bouillon

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Online Banking Users: Trojans Might Be Sneaking into Your Accounts (Part 1), Robert E. Holtfreter

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Online Banking Users: Trojans Might Be Sneaking into Your Accounts (part 2), Robert E. Holtfreter

Ponzi Schemes: An Update on the Investigations of Some Recent Ones and What Happens When They Collapse, Robert E. Holtfreter

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Protect Your Personal Data and Reduce Your Risk of Identity Theft, Robert E. Holtfreter

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Resolving Specific Identity Theft Problems (part 1), Robert E. Holtfreter

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Resolving Specific Identity Theft Problems (Part 2), Robert E. Holtfreter

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Use New ID Theft Data to Educate Communities and College Students, Robert E. Holtfreter

Vulnerable Victims: Investment Fraud Targets, Robert E. Holtfreter

Engaging Students in an Accounting Class, Karen Martinis and James A. Bailey

Strategically Preparing Master of Accountancy Students for Careers in Public Accounting, Karen Martinis and James A. Bailey

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Two Definitional Issues with the Patton-Nelson Personal Consumption Tables: A Reply, Michael Ruble, Robert T. Patton, and David M. Nelson