Faculty Research

Accounting

The Department of Accounting

Faculty Publications
Five-Year Summary

Banham, Richard L

Refereed Articles 

Hayes, R. D., E. K. Jermakowicz, and Banham, R.L. 2010. Can Private Entities Lead Conversion to IFRS in the United States?” Tennessee CPA Journal, (March/April). 

Refereed Proceedings 

Full Paper

Banham, R. 2010. Restructuring the Accounting Information Systems Course: Foster the Use of Dynamics Solutions as Learning Tools,” Microsoft Dynamics Academic Preconference Refereed Proceedings (March).  

Banham, R. 2010. New Certified Management Accountant Exam’s Learning Objectives: A Toll for Evaluating Curriculum and Classroom Instruction.  Southeast Regional Meeting American Accounting Association (May). 

Abstract

Banham, R. and E. K. Jermakowicz. 2009. Transition from US GAAP to IFRS: A Managerial Case employing Daimler AG’s Conversion to IFRS Disclosures to Ford and GM. Southeast Regional Meeting American Accounting Association (May).

Editorial Board Reviewed

Banham, R. 2010. Creating Effective Reports in Excel. New Accountant (737) 18-21.  

Banham, R.. 2010. Your Resume Lists Excel as a Skill – How Skilled are You. New Accountant (740), 16-18.

 

 

Hayes, Robert

Refereed Articles 

Jermakowicz, E. K., Banham, R. L. 2010. Can Private Entities Lead Conversion to IFRS. Tennessee CPA, 55 (2), 32-35.

Effective Writing: Some Suggestions For Managers. 2007. Global Education Journal, Volume 2007, Issue 4 (December): 115-141 (coauthored).

Bad Bosses: A Taxonomy By Type And Some Suggestions For Remediation. 2007. Leadership & Organizational Management Journal, Volume 2007, Issue 4 (December): 128-149 (coauthored).

Consumer Driven Health Care Plans Have Weakness but Offer Hope. 2007. (JOBIE) Journal of Business, Industry and Economics, Vol. 8, Spring (May): pp. 1-17 (coauthored).

Prepared for the Future? Tips for Creating a Career Transition Resume. 2007. Business Education Forum, Vol. 61, No. 4 (April): 30-32, 37 (coauthored).

Heading Off Managerial Malpractice: Review of the New FLSA Rules. 2007. Midwestern Business and Economic Review, No. 38, Fall (April): 15-20 (coauthored).

The Enemy Within: A Commentary on the Exploding Problem of Employee Theft. 2007. Mountain Plains Journal of Business and Economics, Vol. 8, (April): 1-16 (coauthored).   

Refereed Proceedings

Knowledge Work: Wave of the Future or Recurring Buzzword of the Month. 2010. Society for Advancement of Management 2010 International Conference, (April): 8-11 (coauthored).

Jermakowicz, E. K. and R.D. Hayes. 2009. Transition from US GAAP to IFRS: The Case of Deutsche Bank, American Accounting Association National Conference (New York), (August): 1-5, 2009 (coauthored).

Consumer Driven Health Care Plans: Wave of the Future? 2008. Academy of Economics and Finance Conference, (February): 13-16 (coauthored).

Other Intellectual Contributions

Tennessee Companies May be Allowed to Report under International Financial Reporting Standards Sooner Than Many Think. 2008. Nashville Area Business and Economic Review: Fall, pp. 1-5 (coauthored).

Bad Bosses and How Not to Be One. 2008. The Information Management Journal, Vol. 42, No. 1 (January/February): 52-54, 56 (coauthored).

Consumer Driven Healthcare Plans. 2006. Tennessee's Business, Vol. 15, No. 2, (December): 15-21 (coauthored).

 

 

Jermakowicz, Eva K

Refereed Articles 

Jermakowicz, E. and R. Hayes. 2011. Framework-Based Teaching of IFRS: The Case of Deutsche Bank. Accounting Education: an international journal. 20 (4): 371-413.

 

Jermakowicz, E. and B. Epstein. 2011. Accounting Policy Options in IFRS. The CPA Journal (August): 2-8.

 

Jermakowicz, E, and B. Epstein. 2010. IFRS for SMEs: An Option for U.S. Companies? Review of Business (Spring): 72-79.

Hayes, R. D., E. K. Jermakowicz, and R. L. Banham. 2010. Can Private Entities Lead Conversion to IFRS in the United States? Tennessee CPA Journal (March/April).

Gornik-Tomaszewski, S., and E. K. Jermakowicz.. 2010. Adopting IFRS: Guidance for U.S. Entities Under IFRS 1. The CPA Journal (March): 13-18.

Epstein, B. J., and E. K. Jermakowicz. 2009. IFRS Converges to U.S. GAAP on Segment Reporting. Journal of Accountancy (April): 50.

Jermakowicz, E. K., and B. J. Epstei. 2008. Joining the world: US companies adopting IFRS. Butterworth’s Journal of International Banking and Financial Law Vol. 23 – No.11, (December).

Vlady, S., and E. K. Jermakowicz. 2008. Foreign Currency Translation: New Accounting Standards in Australia. International Journal of Case Method Research & Application, Volume XX, Issue No. 4, (December).

Epstein, B. J., and E. K. Jermakowicz. 2008. One Small Step Toward Convergence. Journal of Accountancy (May): 80-81.

Epstein, B. J., and E. K. Jermakowicz. 2008. Global Financial Reporting, The Growing Prominence of IFRS: Implications for Transactional Attorneys. Business Law International, 9(1): 12-27.

Jermakowicz, E. K., Prather-Kinsey, J., I. Wulf. 2007. The Value Relevance of Accounting Income Reported by DAX-30 German Companies. Journal of International Financial Management and Accounting, Volume 18, No. 3.

Epstein, B. J., and E. K. Jermakowicz. 2007. International Standards for Small and Medium-Sized Entities. The CPA Journal (October).

Epstein, B. J., and E. K. Jermakowicz. 2007. The IFRS are Coming! International Accounting Convergence: Implications for Securities Lawyers and Other Professionals. Bloomberg Law Reports. Securities Law. Vol. 1, No. 29.

Jermakowicz, E. K., and S. Gornik-Tomaszewski. 2006. Implementing International Financial Reporting Standards from the perspective of European publicly traded companies. Journal of International Accounting, Auditing and Taxation.Volume 15, Number 2 (the top article in the Journal: (Oct.-Dec.) ScienceDirect.

Alexander, D., and E. K. Jermakowicz. 2006. A True and Fair View of the Principles/Rules Debate. Abacus. 42 (2): 132-164.

 

Refereed Proceedings

Jermakowicz, E. K. and A. Reinstein.. 2010. Using Case Studies to Learn IFRS: DaimlerChrysler’s Conversion from U.S. GAAP to IFRS. 2010 Annual Meeting of the American Accounting Association (July 31-August 4).

Jermakowicz, E. K. and A. Reinstein. 2010. DaimlerChrysler's Conversion from U.S. GAAP to IFRS: The Effects on Information Systems. 2010 International Accounting Section Mid-Year Conference, Palm Springs, California (January 28-30).

Jermakowicz, E. K. and A. Reinstein. 2010. Using Case Studies to Learn IFRS: DaimlerChrysler’s Conversion from U.S. GAAP to IFRS. Annual Congress of the European Accounting Association (May 19-21).

Jermakowicz, E. K., D. F. Rinke, and D. Smith. 2010. Financial Statement Impacts of Transition from U.S. GAAP to IFRS: The Case of Siemens AG. Southeast Regional Meeting American Accounting Association (April 8-10).

Hayes, R. D., and E. K. Jermakowicz. 2009. Transition from US GAAP to IFRS: The Case of Deutsche Bank. American Accounting Association Annual Meeting, New York (August 1-5).

Jermakowicz, E. K., and Banham, R. 2009. Transition from US GAAP to IFRS: A Managerial Case employing Daimler AG’s Conversion to IFRS Disclosures to Ford and GM. Southeast Regional Meeting American Accounting Association (May).

Jermakowicz, E. K., and J. Prather-Kinsey, T. Vongphanith. 2007. Capital Market Consequences of European Firms’ Mandatory Adoption of IFRS. American Accounting Association National Meeting, August (3-6).

 

Books

Epstein, B. J., and E. K. Jermakowicz. 2010-11. Interpretation and Application of International Financial Reporting Standards for Indian Companies. Wiley.

 

Epstein, B. J., and E. K. Jermakowicz. 2010. Interpretation and Application of International Financial Reporting Standards. Wiley.

Wulf, Inge, Eva K. Jermakowicz, and A. Eiselt. 2010. International Financial Reporting Standards Dictionary German/English. Wiley.

Epstein, B. J., and E. K. Jermakowicz. 2009. Interpretation and Application of International Financial Reporting Standards. Wiley.

Epstein, B. J., and E. K. Jermakowicz. 2008. Interpretation and Application of International Financial Reporting Standards. Wiley.

Epstein, B. J., and E. K. Jermakowicz. 2007. Interpretation and Application of International Financial Reporting Standards. Wiley.

Epstein, B. J., and E. K. Jermakowicz. 2008. IFRS Policies and Procedures. Wiley.

Chapters in a Book

Jermakowicz, E. K. 2008. Effects of Adoption of International Financial Reporting Standards in Belgium: The Evidence from BEL-20 Companies. International Financial Reporting Standards, Editors: Christopher W. Nobes and David Alexander. Routledge.

Other Intellectual Contributions

Epstein, B. J., and E. K. Jermakowicz. 2010. International Financial Reporting Standards for Small and Medium-Sized Entities. MI Asia Pacific News.

Jermakowicz, E. K. and H. Wykes. 2009. Toward global standards on consolidation and recognition. Financial Executive, Financial reporting: Ellen M. Heffes (September).

Hayes, R. D., and E. K. Jermakowicz. 2008. Tennessee Companies May be Allowed to Report under International Financial Reporting Standards Sooner than Many Think. Nashville Area Business and Economic Review. Fall.

 

 

Laska, Lewis

Refereed Articles     

Laska, L. L. 2011. Nanotech Safety: Professor Laska’s Guide to Literature and Resources. Nanotechnology Law & Business, 8 (2): 371-413.

Laska, L. L. 2010. Nanotechnology and Exploding Steamboats: Nobody to Blame. Nanotechnology Law & Business,7 (4): 265-277.

Laska, L. L. 2009. Afraid of Getting Sued? A Plaintiff Attorney Offers Counsel (but no sympathy), OBG Management, (October): 35-40.

Laska, L. L. 2009. Why You Lose Medical-Negligence Liability Cases. Advocate, (March): 50-56 (Journal of Consumer Attorneys Association for Southern California).

Laska, L. L. 2009. Why You Lose Healthcare Liability Cases. Trial News, (March): 8-9 (Washington State Trial Lawyers Association).            

Laska, L. L. 2008. A Historic Review of Tennessee Death Penalty: From 1782 Until 1862: The Deaths of Slaves and Horse Stealers. Nashville Bar Journal, (December – January): 10-11, 18-19.

Laska, L. L. 2008. The Tennessee Death Penalty, 1870-1890. Tennessee Historical Quarterly (67) 1: 22-34.

Books

     Laska, L. 2011. Legal Executions in Tennessee: A Comprehensive Registry, 1782-2009

     McFarland 484.

Lowry, T. and L. Laska. 2008. Confederate Death Sentences: A Reference Guide. (Booksurge) 79.

Laska, L. 2007. Sue the Doctor and Win: Victim’s Guide to Malpractice Lawsuits. (Farmacon Press) 336.

Chapters in a Book

Laska, L. L. 2008. The Tennessee Constitution, in George E. Connor & Christopher W. Hammons, eds. The Constitutionalism of American States. (University of Missouri Press) 353-367.

Other Intellectual Contributions

           Laska, L. L. 2010. What Do You See? The Tennessee State Fair: Legal and Accounting

           Facts. (Prepared for the Metropolitan Nashville City Council) 14.

 

Laska, L. L. 2008. What Do We Know About Television Commercials. University Film and Video Association, Colorado College (presentation).

 

Laska, L. L. 2007. FELA Law Update. National Association of Railroad Safety Consultants and Investigators. St. Louis Annual Meeting (presentation).

 

 

Maples, Lawrence

Refereed Articles 

            Maples, L., and S. Johns. Advising Clients in Same-Sex Relationships. Journal of

            Accountancy, forthcoming.  

 

Maples, L. 2010. Using Goodwill When a Business Changes Hands. Main Street Practitioner, (July/August).

 

Maples, L. 2010. Vendor Allowances for Defective Merchandise Reduce Inventory Cost. Journal of Accountancy (February).

Maples, L., M. Turner, and B. Howard. 2009. Tax Considerations for Buying and Selling Property With a Burdensome Lease. Journal of Accountancy (April): 51-54.

Maples, L., 2008. Lease Buyout Portion of Purchase Ruled Deductible. Journal of Accountancy (December).

Maples, L. 2008. Tax Treatment of Rebates May Be Clearing Up. Journal of Accountancy, (October): 42-45.

Maples, L. 2007. IRS Changes Position on Advance Trade Discounts. CPA Journal (December): 52-53.

Maples, L., C. Caldwell, and B. G. Wood, Jr. 2007. IRC Section 1031 Tax-Deferred Exchanges: Using Tenancy-in-Common Interests as 1031 Replacement Property. CPA Journal (January): 42-44.

Maples, L. 2007. Full Deduction on Meal Reimbursements: The Transport Labor Contract/Leasing, Inc. Case. Journal of Accountancy (March).

Maples, L. 2006. Pitfalls in Preserving Net Operating Losses. CPA Journal (March): 52-55.

Maples, L., and M. Turner. 2006. Matching Deductions to Payments. Journal of Accountancy (October): 59-64.

Editorial Board Reviewed

Maples, L. 2007. Are Advance Trade Discounts Taxable? TAXES (January): 35-38, 48.

 

 

Suh, SangHyun

Refereed Articles 

Chang, H., S. Suh, E. Werner, and J. Zhou. 2011. The effect of SOX on the predictability of future cash flows in litigious and non-litigious industries. Asia-Pacific Journal of Accounting and Economics (Forthcoming).

 

Refereed Proceedings

Suh, S. 2011. Board classification and market perceptions: Using earnings quality and credit risk. Annual Meeting of the American Accounting Association. Denver, CO.

Dharwadkar, R., N. Balasubramanian, and S. Suh. 2011. Managerial insulation and research and development (R&D) expenditures: Empirical examination. Annual Meeting of the Academy of Management. San Antonio, TX.

Chang, H., S. Suh, E. Werner, and J. Zhou. 2010. The effect of SOX on the predictability of future cash flows in litigious and non-litigious industries. Annual Meeting of the American Accounting Association.

 

 

Shanklin, Stephen B.

Refereed Publications

Shanklin, S. B., D. R. Hunter, & C. Ehlen. 2011. A Retrospective View of the IFRS' Conceptual Path and Treatment of Fair Value Measurements in Financial Reporting.   Journal of Business and Economics Research.

Shanklin, S. B., D. R. Hunter, & C. Wilhelms. 2010. A Review and Reassessment of U.S. GAAP Fair Value Accounting in Anticipation of IFRS Convergence and International Harmonization. The International Journal of the Academic Business World, 4 (2), 131-137.

 Shanklin, S. B. and C. Ehlen. 2008. A Pilot Program to Create Professional Tax Return Preparation Internships for Undergraduate Minority Students. Fall/Winter, 2007, Journal of Business & Economic Perspectives, Volume XXXIII, No.2. Published in late Spring.

Shanklin, S. B. and C. Ehlen. 2007. Using the Monopoly® Board Game as an Efficient Tool in Introductory Financial Accounting Instruction. Journal of Business Case Studies, Volume 3, No.3, Third Quarter.

Shanklin, S. B. and C. Ehlen. 2007. Using the Monopoly® Board Game as an In-Class Economic Simulation in the Introductory Financial Accounting Course. Journal of College Teaching & Learning, Volume 4, No. 11, November.

Nunn, L., S. B. Shanklin, and B. McGuire. 2007. The Expert Witness: Another Opportunity for College Professors, Journal of Business & Economics Research, Volume 5, No. 10, October.

 

Refereed Proceedings

Shanklin, S. B., D. R. Hunter, & C. Ehlen. 2011. A Timeline of the Integration of Fair value into U.S. GAAP. Academic Business World International Conference, Nashville, Tennessee (May 24-27).

Shanklin, S. B., D. R. Hunter, & C. Ehlen. 2010.  A Retrospective View of the IFRS' Conceptual Path and Treatment of Fair Value Measurements in Financial Reporting. Clute Institute International Conference, Las Vegas, Nevada (October 11-13).

Shanklin, S. B., D. R. Hunter, & C. Wilhelms. 2010. A Review and Reassessment of U.S. GAAP Fair Value Accounting in Anticipation of IFRS Convergence and International Harmonization. Academic Business World International Conference, Nashville, Tennessee (May 31 - June 2).

Shanklin, S. B. and C. Ehlen. 2007. Using the Monopoly® Board Game as an Efficient Tool in Introductory Financial Accounting Instruction. Clute Institute International Conference, Padua, Italy (June 4-7).

Nunn, L., S. B. Shanklin, and B. McGuire. 2007. The Expert Witness: Another Opportunity for College Professors, Clute Institute International Conference, Mazatlan, Mexico (March 26-29).

Shanklin, S. B. and C. Ehlen. 2006. Using the Monopoly® Board Game as an In-Class Economic Simulation in the Introductory Financial Accounting Course. Clute Institute International Conference, Las Vegas, Nevada (October 2-6).

Books

Shanklin, S. B. 2013. Advanced Accounting 11th edition, Hoyle, Schaefer, and Doupnik. Instructor Resource Supplements. McGraw-Hill, Irwin, New York, New York.

 

Other Intellectual Contributions

Shanklin, S. B. 2008. Assessment Project of Public Parking Monitoring in Densely Commercial Areas, Mayor Jonathan Weinzapfel - City of Evansville, Indiana. Center for Applied Research, University of Southern Indiana.

 

 

  


 

 





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