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.
Submissions from 2023
Carbon emissions regulations and FDI inflow: moderating effects of bank credit availability and fiscal capacity for China's prefecture-level cities, Yanyun Chen, Xingxing Wen, and Ke Zhong
Submissions from 2022
Modern Post-mortem Estate Planning for Noncitizen Spouses: Why Qualified Domestic Trusts Are a Risky Proposition, Fabio Ambrosio
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
Taxing share repurchases, Ajit Dayanandan, Han Donker, and John Nofsinger
The impact of mandatory adoption of IFRS in Saudi Arabia, Mohammad Nurunnabi, Han Donker, and Eva K. Jermakowicz
Submissions from 2021
Allocating University Administrative Costs in a Responsibility-Centered Management (RCM) Model, Marvin L. Bouillon, Clemense Ehoff Jr., and Kenneth A. Smith
Submissions from 2020
Share buybacks in India, Ajit Dayanandan, Han Donker, and Sudershan Kuntluru
Caste Primacy of Auditor Choice and Independence, Ajit Dayanandan, Han Donker, John Nofsinger, and Rashmi Prasad
The greenwashing triangle: adapting tools from fraud to improve CSR reporting, John Richard Kurpierz and Ken Smith
Forensic Acculturation for Accountability in Local Governments: A Design Science Approach for School Leaders and Citizens, John R. Kurpierz and Ken Smith
Joint audits and mutual ties of audit firm networks, Mohammad Nurunnabi, Han Donker, and Eva Jermakowicz
Implementing IFRS in Saudi Arabia: evidence from publicly traded companies, Mohammad Nurunnabi, Eva K. Jermakowicz, and Han Donker
The Diversification Effect of Defense Business on Risk and Return, Ke Zhong, Yong Cao, and Kun Liao
Submissions from 2019
How IRS Guidance Makes it impossible to Comply with Section 2801 in 2 Hours or Less, Fabio Ambrosio
The Transfer Tax Tale of Disenfranchised U.S. Citizens, Fabio Ambrosio
Patton-Nelson Personal Consumption Tables 2016-17, Michael Ruble, Robert T. Patton, and David M. Nelson
Submissions from 2017
The new capital raised in IPOs, Chuntai Jin, Tianze Li, Steven Xiaofan Zheng, and Ke Zhong
Submissions from 2016
Implications of Deferred Revenue Changes for Future Financial Performance and Market Underreaction, Ke Zhong, Fen Wang, and Yixi Ning
Submissions from 2015
The Puzzle of Suppling Government Accountants and Auditors, Keren H. Deal, Barbara J. Eide, William A. Morehead, and Ken Smith
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
A Multi-criteria Approach to CPA Firm Selection: A Case Study, MaryAnne Atkinson and Ozden Bayazit
Going Concern: Where Is It Going?, Clemense Ehoff Jr. and Dahli Gray
Lower of Cost or Market Inventory Valuation: IFRS Versus US GAAP, Dahli Gray and Clemense Ehoff Jr.
Beware of 'Free' Puzzles, Collect Scam Calls and More, Robert E. Holtfreter
Beware of these Telephone Scams - Victims are Piling Up, Robert E. Holtfreter
Cyber Criminals Step up their Games to Harvest PII: Ramped-up Spear-phishing, Beta Bot Malware, Pirated Software and Spam Schemes, Robert E. Holtfreter
Identity Theft Complaints Drop More Than 21 Percent in 2013 (Part 1), Robert E. Holtfreter
That Gift Card May Not Be So Giving: Don't Let It Steal Your PII, Robert E. Holtfreter
Will Hackers Win the Battle?, Robert E. Holtfreter and Adrian Harrington
Identity Theft Tax Refund Fraud (Part 1), Robert E. Holtfreter, Tiffany McLeod, and Adrian Harrington
Identity Theft Tax Refund Fraud (Part 2), Robert E. Holtfreter, Tiffany McLeod, and Adrian Harrington
Patton-Nelson Personal Consumption Tables 2011-12, Michael R. Ruble, Robert T. Patton, and David M. Nelson
It Takes One to Know One: A Class Exercise in Mental Models, Terry Wilson
Submissions from 2013
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
Why The SEC Is Delaying Adoption of International Financial Reporting Standards, Clemense Ehoff Jr. and Dov Fischer
Avoid the Bait: Phishing Schemes Continue to Flourish, Robert E. Holtfreter
'Eurograbber' Banking Trojan: Draining Accounts Via Mobile Devices, Robert E. Holtfreter
Facebook Phishing Schemes Are Turning 'Friends' into Enemies, Robert E. Holtfreter
Identity Theft Complaints Climb Again in 2012, Robert E. Holtfreter
Scams Target Elderly, Mobile Phone Users and Travelers, Robert E. Holtfreter
Scanning Scam (and Other Frauds): QR Codes, Telecommunication and Photo Sharing, Robert E. Holtfreter
Typosquatting: The Good, Bad and Ugly, Robert E. Holtfreter
European Fraudsters Say Pay Up or Your Computer and Files are Goners!: Ransomware Spreads from Europe to U.S. and Beyond, Robert E. Holtfreter and Tiffany McLeod
Banquets as a Recruiting Tool for Accounting Students, Karen Martinis and Ronald Tidd
A Global Comparison of Insider Trading Regulations, James H. Thompson
Ethics in the Accounting Curriculum, James H. Thompson
Submissions from 2012
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
The Effect of Product Demand Decline on Investments in Innovations: Evidence from the U.S. Defense Industry, Donald W. Gribbin, Hong Qian, and Ke Zhong
Beware of These New Cellphone Identity Theft Scams, Robert E. Holtfreter
Fraudsters Claiming Victims Via Payday and LinkedIn Scams, Robert E. Holtfreter
Identity Theft Complaints Soared in 2011, Robert E. Holtfreter
Mobile Devices: A Gold Mine for Cyber Criminals' Exploitation, Robert E. Holtfreter
New Banking Identity Scams Inject Fake Chat Boxes, Rogue Web Pages, Robert E. Holtfreter
Phishing Season Is Always Open with No Bag Limit or License Needed, Robert E. Holtfreter
Scamming Grandparents out of Their Life Savings, Robert E. Holtfreter
Breaking Breach Secrecy, Part 3: Analysis Shows Entities Lack Strong Data Protection Programs, Robert E. Holtfreter and Adrian Harrington
Seasoned Equity Issuers' R&D Investments: Signaling or Overoptimism, Hong Qian, Ke Zhong, and Zhaodong Ken Zhong
Crime and the Great Recession: An Analysis of Economic and Crime Variables from 2002 to 2010, Michael Ruble and Krystal E. Noga-Styron
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
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
Small Business Sustainability: What is the CPA’s Role?, Kimberly J. Webb, Thomas G. Hodge, and James H. Thompson
Submissions from 2011
Relationship-Based Persuasion: A Guide for the CPA, MaryAnne Atkinson and James H. Thompson
Can Obtaining an Accounting Ph.D. Provide a Positive Financial Return?, Robert F. Gary, Christine A. Denison, and Marvin L. Bouillon
Breaking Breach Secrecy, Part 1: Corporations Need to Publish Breaches, Robert E. Holtfreter
Breaking Breach Secrecy, Part 2: Gauging the Effectiveness of Data Breach Notification Legislation, Robert E. Holtfreter
Cyber Theft Ring Broken: Celebrating Disruption of a Major Global Crime Operation, Robert E. Holtfreter
Identity Thieves Could Have Your Number: The Phone Rings and Then Silence. Identity Theft? Maybe., Robert E. Holtfreter
My, Oh, My: Identity Theft Complaints Have Decreased for Second Year in a Row, Robert E. Holtfreter
Scareware Fraud: All Trick and No Treat? (Part One), Robert E. Holtfreter
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
A Comparative Empirical Analysis of Characteristics Associated with Accounting Internships, James H. Thompson
A Survey of Accounting Educators Regarding Convergence of Financial Reporting Standards, James H. Thompson and John M. Thornton
Submissions from 2010
Undergraduate Preparation and Dissertation Methodologies of Accounting PhDs over the Past 40 Years, Marvin L. Bouillon and Sue Ravenscroft
Diagnostic Tools For The Elevator Business, Clemense Ehoff Jr.
Financial Statements are about to get a New Look, Clemense Ehoff Jr.
Notes on Accounting Capstone Course Design: Contemporary Issues Versus Case Analysis Enhances Student Interest and Learning, Clemense Ehoff Jr.
Avoid Nasty New Schemes when Safeguarding Identities, Robert E. Holtfreter
FTC Consumer Sentinel Network Data Book: Is the Positive News about Identity Theft for Real?, Robert E. Holtfreter
Ignore These E-mails! Anatomy of a Social Engineering Scam, Robert E. Holtfreter
Insidious Dubious 'Apps': Mobile Banking Phishing Scams, Robert E. Holtfreter
Spear-Phishing E-mail Scam: Stealing from Small- and Medium-Sized Businesses, Robert E. Holtfreter
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
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
University Real Estate Programs and Local Real Estate Economies, Marvin L. Bouillon and Richard Carter
Are JCT Analyses of Tax Change Proposals Useful to Individual Taxpayers?, Robert F. Gary, William D. Terando, and Marvin L. Bouillon
Online Banking Users: Trojans Might Be Sneaking into Your Accounts (Part 1), Robert E. Holtfreter
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
Protect Your Personal Data and Reduce Your Risk of Identity Theft, Robert E. Holtfreter
Resolving Specific Identity Theft Problems (part 1), Robert E. Holtfreter
Resolving Specific Identity Theft Problems (Part 2), Robert E. Holtfreter
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