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Assistant professor, Duke Ferguson's paper, "Raising the Stakes: How Progressive Tax Rates Affect Risk-Taking by Pass-Through Businesses" was presented at the 2023 Contemporary Accounting Research Conference in Vancouver, Canada.
Tyler Kleppe's paper, "The Effects of Daylight Saving Time Adjustments on Investor Information Processing" was featured on Fox Business.
The 2023 Fall Meet is underway at Keeneland, and with it comes those who will put a $2 bet on the longshot. But recent changes to US tax policy mean that those who win certain types of bets must report winning payouts to the IRS. How does this change impact betting? Duke Ferguson studied betting on thoroughbred racing and found a 27% increase in types of wagers that do not require payout reporting since the new regulation was introduced.
Brian Bratten's paper, co-authored with Stephannie Larocque, Notre Dame Associate Professor of Accountancy, titled "How Do Individual Analyst Characteristics Affect Analyst Performance?" was accepted for publication in the Journal of Financial Reporting.
The Gatton College of Business and Economics is thrilled to announce the launch of its new Graduate Certificate in Accounting Analytics program. This program is designed for accounting professionals and students seeking to enhance their knowledge and skills in the field of analytics. By offering a comprehensive curriculum, the certificate program aims to equip participants with a solid foundation in both the theory and practical application of analytics.
Tyler Kleppe, Assistant Professor and Ashland Oil Research Fellow, presented his research at the North Carolina State Risk Governance Research Symposium. "Climate-Related Uncertainty and Managerial Short-Termism" with co-author, Justin Blann from Arizona State University.
Ben Commerford, Arthur Andersen Associate Professor, was recently appointed to the Editorial Board of Behavioral Research in Accounting.
Hong Xie's paper titled "Tax avoidance and firm value: does qualitative disclosure in the tax footnote matter?" (co-authored with Le Luo, Mark S. Ma, and Thomas C. Omer) is published online at Review of Accounting Studies.
Beta Alpha Psi (BAP) finished off the 2023 spring semester with its annual banquet at Malone's. Scholarships were awarded to Nathan Stroud, Shintaro Kurachi, and Jared Horn. There were also several members that received Von Allmen School of Accountancy Scholarships.