Research makes cover of premier accounting journal

An article authored by East Carolina University accounting professor Rebecca Fay made the front page of the Journal of Accountancy, the leading journal published by the American Institute of CPAs (AICPA). The magazine reaches 500,000 accounting and finance professionals each month, more than all other accounting publications combined.

Rebecca Fay

Rebecca Fay

The article, “I’m not biased, am I?” was published as the Journal of Accountancy’s cover story on Feb. 1, 2015. Norma R. Montague, assistant professor of accounting at Wake Forest University, served as co-author.

In the report, the authors explored five common judgment biases that can affect accounting and auditing decisions, concluding that learning how to spot and short-circuit these biases can help CPAs maintain their objectivity. The authors also included a decision-making quiz so that readers can learn about their decision-making process and how it relates to their accounting work.

Fay explained, “The first step toward enhancing our decisions is recognizing the specific problems that may occur. In 60 seconds the quiz provides readers with an opportunity to determine whether common types of bias are affecting their decisions. It shifts the topic of bias from merely a textbook concept to something that is relevant to the reader personally. Hopefully the article will pique interest and point readers to the wealth of literature available.”

Click here for the full article: http://journalofaccountancy.com/issues/2015/feb/auditing-judgment-bias.html.

Fay joined the ECU College of Business as an assistant professor of accounting in Fall 2011. Originally from Virginia, she earned her Ph.D. from Virginia Tech and holds both a B.S. and an M.B.A. from Liberty University. She is s a licensed CPA and has seven years of experience in public accounting. She worked as an audit manager with Cherry, Bekaert & Holland before returning to academia.

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Business faculty report publications

Faculty in the College of Business have reported the following recent publications:

By Frederick Schadler and Jack Karns (Finance), “Supreme Court Rules on Moench Fiduciary Presumption: Courts may now Face Challenging Corporate Financial Issues,” in the Journal of Deferred Compensation: Nonqualified Plans and Executive Compensation.

By William Rowe and James Zemanek (Marketing and Supply Chain Management), “Salesperson Slotting Allowance Authority in Manufacturer-Retailer Negotiations,” in the Journal of Marketing Channels. And by Rowe, “Praise in Public, Criticize in Private? An Assessment of Performance Feedback Transparency in a Classroom Setting,” in Marketing Education Review.

By Denise E. Dickins (Accounting), “Insights on Auditor Rotation,” in the Management Accounting Quarterly.

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Business faculty report publications

Faculty in the College of Business have reported the following publications:

  • By Tracy Tuten (Marketing and Supply Chain Management), “Creating Consumuments: The Use of Artistic Interpretation of Text as an Insight Mining Device in Advertising Courses” in the Atlantic Marketing Journal;
  • By John Drake (Management Information Systems), “An Exploratory Look at Early Online Auction Decisions: Extending Signal Theory” in the Journal of Theoretical and Applied Electronic Commerce Research; and
  • By James Karl (Finance), “A Discussion of Private Insurance Markets in 10 OECD Countries” in the Journal of Insurance Regulation.
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Retired General Motors executive to speak at ECU

The retired plant manager of General Motors will present “Trust Me: Building Lasting Success through Employee Engagement” at 3 p.m. Nov. 12 in Hendrix Theater at East Carolina University. The event is free and open to the public.

Lintz

Lintz

Lintz retired from GM in 2000 following 36 years of service, including work that helped turn a distressed GM stamping plant into one of the company’s most efficient plants worldwide.

A Flint, Michigan native, he began his career at GM after graduating from Michigan State University in 1963 and rose through several leadership positions to the manager role.

The book, “Becoming a Trustworthy Leader,” written by Dr. Aneil Mishra, the Thomas D. Arthur Professor of Leadership in the ECU College of Business, highlights Lintz’s leadership journey.

Lintz serves on the Board of Trustees of the Cleveland Clinic, one of the nation’s top hospitals, where he focuses on the Quality, Safety, and Patient Experience Committee.  He also serves on the Cleveland Clinic’s Audit Committee and the Research and Education Committees.  He has worked for many years with the Boys Hope/Girls Hope Foundation, and he helped raise money for charity through the original “Ghostbusters” vehicle that he owned.

Dr. Stan Eakins, dean of the College of Business, said, “Bob’s leadership vision, along with his courage, humility, and authenticity, challenged the status quo at GM. We are proud to have him visit ECU and teach us how critical it is to build trust as a leader.”

The presentation is part of the Cunanan Leadership Speaker Series, which brings distinguished leaders to ECU. The series was made possible by a gift from alumni Steve and Ellen Cunanan of Louisville, Kentucky.

For additional information, contact Jennifer Brezina, ECU College of Business, at brezinaj@ecu.edu.

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Business faculty report publications

Faculty in the College of Business have reported recent publications as follows:

  • By Tracy Tuten (Marketing and Supply Chain Management): “Creating Consumuments: The Use of Artistic Interpretation of Text as an Insight Mining Device in Advertising Courses” in the Atlantic Marketing Journal; and “Before and Beyond the Social Moment of Engagement: Perspectives on the Negative Utilities of Social Media Marketing,” in Gestion 2000.
  • By Thanh Ngo (Finance): “Private information leakages and informed trading returns of tech target firms” in the Journal of High Technology Management Research; “Regulating informed trading before merger bids in Canada” in the International Journal of Corporate Governance; and “Cross-Border Acquisitions of State-Owned Enterprises” in the Journal of International Business Studies.
  • By Cody Chullen (Management): “The Mediating Effects of Role Stressors in Supervisor to Subordinate Burnout” in Problems and Perspectives in Management; and “How Does Supervisor Burnout Affect Leader-Member Exchange? A Dyadic Perspective” in the International Business & Economics Research Journal.
  • By Oneil Harris (Finance) with Thanh Ngo (Finance), “Corporate diversification, real activities manipulation, and firm value” in the Journal of Multinational Financial Management.
  • By Denise E. Dickins (Accounting) with Rebecca Fay (Accounting) and John Reisch (Accounting), “Measuring and Communicating Audit Quality: The New AQIs” in the CPA Journal.
  • By Stacey Robinson (Marketing and Supply Chain Management), “Customer delight and work engagement” in the Journal of Services Marketing.”
  • By Shanan Gibson (Management) with Michael Harris (Management): “The impact of strategic focus and previous business experience on small business performance” in the Journal of Small Business Strategy; “Investigating the entrepreneurial attitudes of African Americans: A study of young adults” in the Journal of Applied Management and Entrepreneurship; and “Social Representations of Entrepreneurship” in the Journal of Business and Entrepreneurship.
  • By Joshua Bendickson (Management): “A look at the corporate entrepreneurship-employee commitment relationship through the HR architecture” in the Journal of Business and Entrepreneurship; and “Social Representations of Entrepreneurship” in the Journal of Business and Entrepreneurship.
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