All Stories

  1. How Do Reporting Frequency and Analyst Perceptions of Real Activities Manipulation (RAM) Influence Managers' RAM Behavior?

    Article • Journal of Information Systems, September 2020, American Accounting Association

    Dr. Sandra Cereola

  2. Oczekiwania związane z wdrożeniem budżetu zadaniowego w gminach

    Article • Olsztyn Economic Journal, December 2018, Uniwersytet Warminsko-Mazurski

    Dr. Sandra Cereola

  3. The predictive ability of entity-wide geographic sales disclosures: IAS 14R versus IFRS 8

    Article • Research in Accounting Regulation, October 2018, Elsevier

    Dr. Sandra Cereola

  4. Geographic segment disclosures under IFRS 8: Changes in materiality and fineness by European, Australian and New Zealand blue chip companies

    Article • Research in Accounting Regulation, October 2017, Elsevier

    Dr. Sandra Cereola

  5. Auditor scrutiny of unaudited client disclosure outlets: Recognized vs. disclosed financial statement items also appearing in the MD&A

    Article • Advances in Accounting, June 2015, Elsevier

    Dr. Sandra Cereola

  6. MD&A Disclosure Tendencies: The Case of LIFO Liquidations

    Article • Accounting Horizons, August 2014, American Accounting Association

    Dr. Sandra Cereola

  7. The Impact of Auditor Association on Client Multi-Venue Disclosure Transparency

    Article • Current Issues in Auditing, May 2014, American Accounting Association

    Dr. Sandra Cereola

  8. Non-GAAP adjustments to net income appearing in the earnings releases of the S&P 100: An analysis of frequency of occurrence, materiality and rationale

    Article • Research in Accounting Regulation, November 2013, Elsevier

    Dr. Sandra Cereola

  9. Impact of top management team on firm performance in small and medium-sized enterprises adopting commercial open-source enterprise resource planning

    Article • Behaviour and Information Technology, September 2012, Taylor & Francis

    Dr. Sandra Cereola

  10. An analysis of the impact of adopting IFRS 8 on the segment disclosures of European blue chip companies

    Article • Journal of International Accounting Auditing and Taxation, January 2012, Elsevier

    Nancy Nichols, Dr. Sandra Cereola

  11. Breach of Data at TJX: An Instructional Case Used to Study COSO and COBIT, with a Focus on Computer Controls, Data Security, and Privacy Legislation

    Article • Issues in Accounting Education, August 2011, American Accounting Association

    Dr. Sandra Cereola

  12. Do institutional shareholder services (ISS) corporate governance ratings reflect a company's operating performance?

    Article • Critical Perspectives on Accounting, December 2008, Elsevier

    Dr. Sandra Cereola

  13. Stock option compensation: impact of expense recognition on performance indicators of non-domestic companies listed in the U.S.

    Article • Journal of International Accounting Auditing and Taxation, January 2004, Elsevier

    Dr. Sandra Cereola