Faculty
The mission of the accounting faculty at William & Mary's Mason School is to influence the accounting profession with their research, teaching, and service. Read more below about our faculty members' research work.
Accounting Faculty Publications
Academic Publications
Lisa Bryant, Sally Widener and Denise Jones, "Market Valuation of Intangible Resources: The Use of Strategic Human Capital," Advances in Management Accounting (Vol. 17, 2008), p. 1-42.
Denise Jones, "Voluntary Disclosure in R&D Intensive Industries," Contemporary Accounting Research (Vol. 24, No. 2, Summer 2007), p. 489-522.
Linda.S. McDaniel and Laura.E. Simmons, "Auditors' Assessment and Incorporation of Expectation Precision in Evidential Analytical Procedures," Auditing: A Journal of Practice and Theory (May 2007), 1-18.
Derek Johnston and Denise Jones, "How Does Accounting Fit into a Firm's Political Strategy?" Journal of Accounting and Public Policy (Vol. 25, No. 2, March/April 2006), p. 195-228.
Wanda Wallace and Denise Jones, "Existing Disclosure Challenges of IPO Allocations," Research in Accounting Regulation (Vol. 18, 2005), p. 107-126.
Lisa Bryant, Sally Widener and Denise Jones, "Managing Value Creation within the Firm: An Examination of Multiple Performance Measures," Journal of Management Accounting Research (Vol. 16, 2004), p. 107-131.
John F. Boschen, Augustine Duru, Lawrence A. Gordon, and Kimberly J. Smith, Accounting and Stock Price Performance in Dynamic CEO Compensation Arrangements, The Accounting Review, (Vol. 78, No. 1, January 2003), pp. 143-168.
Lawrence A. Gordon and Kimberly J. Smith, Residual Income as a Performance Measure for Creating Firm Value, Finance India, (Vol. 15, No. 4, December 2001), pp. 1153-1172.
John F. Boschen and Kimberly J. Smith, You Can Pay Me Now and You Can Pay Me Later: The Dynamic Response of Executive Compensation to Firm Performance, Journal of Business, (Vol. 68, No. 4, October, 1995), pp. 577-608.
Kimberly J. Smith and Wanda A. Wallace, Incentive Effects of Service Efforts and Accomplishments Performance Measures: A Need for Experimentation (with Wanda Wallace), International Journal of Public Administration (Vol. 8, Nos. 2&3, 1995), pp. 383-407.
Kimberly J. Smith, Investment Monitoring Systems, Abandonment of Capital Assets, and Firm Performance: An Empirical Investigation, Journal of Management Accounting Research (Vol. 5, Fall 1993), pp. 281-299
Lawrence A. Gordon and Kimberly J. Smith, Postauditing Capital Expenditures and Firm Performance: The Role of Asymmetric Information, Accounting, Organizations and Society (Vol. 17, No. 8, 1992) pp. 741-757.
G. Thomas White, Jean C. Wyer, and E. C. Janson, "Peer Review: Proposed Regulations and Current Compliance," Accounting Horizons (June, 1988), pp. 27-31.
Jean C. Wyer, G. Thomas White, and E. C. Janson, "Audits of Public Companies by Smaller CPA Firms: Clients, Reports, and Quality," Auditing: A Journal of Practice and Theory (Spring, 1988), pp. 164-173.
Professional Publications
Harold Martin and Roy M. Terry Jr., The Vavasseur Prime Bank Securities Fraud: A New Twist on the Classic Ponzi Scheme, Disclosures, (Vol. 22 No. 2, 2009), pp. 14-17.
James E. Smith and David M. Maloney, An Analysis of Distribution Options Available with Various Defined Contribution Retirement Plans: Strategies to Get Your Money Back , Tax Adviser (May 2007), pp. 268-274.
James E. Smith and David M. Maloney, An Analysis of Distribution Options Available with Various Defined Contribution Retirement Plans: Significant Planning Effects of Pension Protection Act of 2006, Tax Adviser (June 2007), pp. 339-343.
James E. Smith and William A. Raabe, Determining Public Charity Status, Taxation of Exempts (January/February 2007), pp. 177-189
James E. Smith, Revised Kiddie Tax Affects Family Gift and College Savings Plans, Practical Tax Strategies (August 2006), pp. 68-79
Robert H. Stowers and G. T. White, An Empirical Inquiry into the Connection Between Accounting and Communication, Business Communication Quarterly (June, 1999), pp. 23-40.
Wanda Wallace and G. T. White, Is the Issuance of Management Reports Associated With Internal Auditors Activities and Opinions? Internal Auditing (Summer 1996), pp. 26-35.
Kimberly J. Smith, Asset Impairment Disclosures: Will Accounting for Asset Impairment Lead to Performance Impairment? Journal of Accountancy (December 1994), pp. 57-63
Kimberly J. Smith, Postauditing Capital Investments, Financial Practice and Education (Vol. 4, No. 1, 1994) pp. 129-137.
Wanda Wallace and G. T. White, Reporting on Internal Control, Internal Auditor (August, 1994), pp. 40-42.
G. Thomas White, Jean. C. Wyer, and E. C. Janson, "Uncertainty Reporting - Impact of Proposed Changes," The CPA Journal (September, 1987), pp. 46-52.
G. Thomas White and Jean C. Wyer, "Virginia Audit Reporting: Past and Future," The Virginia Accountant Quarterly. (September, 1987), pp. 11-15.
Educational Publications
Kimberly J. Smith, Developing, Marketing, Distributing, and Supporting an Activity-Based Costing Decision Support System for Schrader Bellows, Issues in Accounting Education, (Vol. 18, No.2, May 2003), pp. 175-189 (teaching note is on AAA website).
Kimberly J. Smith and Wanda A. Wallace, Instructional Case: Chrysler's Historical Compensation and Governance Arrangements, Issues in Accounting Education, (Vol. 12, No. 2, Fall, 1997), pp. 457-95.
Kimberly J. Smith, Instructional Case: Cray Research, Inc., Issues in Accounting Education (Vol. 10, No. 2, Fall 1995), pp. 403-439.
William T. Geary and Ronald R. Sims, Adapting Faculty and Student Learning Styles: Implications for Accounting Education, The Importance of Learning Styles, Ronald R. Sims and Serbrenia J. Sims, eds., (Greenwood Press, Westport, CT, 1995), pp. 117-27.
William T. Geary, Corporate Fraud: The Employee's Perspective, Corporate Misconduct, Margaret P. Spencer and Ronald R. Sims, eds. (Greenwood Press, Westport, CT, 1995), pp. 109-23.
William T. Geary and Thomas Turnbull, Day Care in Public Housing, 1994-95 AICPA Professor/Practitioner Case Book, American Institute of Public Accountants (1994), pp. 6.1-6.19.
William T. Geary and Ronald R. Sims, Can Ethics Be Learned?, Accounting Education 3 (1) (1994), pp. 3-18.
William T. Geary and Cynthia J. Rooney, Designing Accounting Education to Achieve Balanced Intellectual Development, Issues in Accounting Education, (Vol. 8, No. 1, Spring 1993, ), pp. 60-70.
William T. Geary with Gary Shaw, Dale Rinker, and Jean Wyer, National Gallery of Art, American Institute of Public Accountants Case Development Program (January 1993), pp. 1-20.
William T. Geary, Budgeting and Planning for Cash, a chapter in Management Accountant's Handbook, by D.E. Keller, J. Bulloch, and R.L. Shultis (John Wiley & Sons, Inc., 1992), pp. 24.1-24.20.
William T. Geary and Cynthia J. Rooney, The Role of Learning Styles in Redesigning Accounting Education, Proceedings of the Annual Meeting of the American Accounting Association (Nashville, TN, 1991).
William T. Geary and Robert J. Solomon, Antoinette James, Case Research Journal, (Autumn 1990), pp. 29-51.
Research Reports
Ellen M. Ryan and Laura E. Simmons, Post-Reform Act Securities Settlements: 2007 Review and Analysis, Cornerstone Research, 2008.
Ellen M. Ryan and Laura E. Simmons, Post-Reform Act Securities Settlements: 2006 Review and Analysis, Cornerstone Research, 2007.
Ellen M. Ryan and Laura E. Simmons, Post-Reform Act Securities Settlements: 2005 Review and Analysis, Cornerstone Research, 2006.
Ellen M. Ryan and Laura E. Simmons, Post-Reform Act Securities Settlements: Updated Through December 2004, Cornerstone Research, 2005.
Report and Recommendations Pursuant to Section 401(c) of the Sarbanes-Oxley Act of 2002 On Arrangements with Off-Balance Sheet Implications, Special Purpose Entities, and Transparency of Filings by Issuers - pdf (Robert Fisher, Kimberly J. Smith, and Scott Taub, principal coauthors; official authorship retained by the SEC).
Ellen M. Ryan and Laura E. Simmons, Post-Reform Act Securities Lawsuits: Settlements Reported Through December 2003, Cornerstone Research, 2004.
Ellen M. Ryan and Laura E. Simmons, Post-Reform Act Securities Lawsuits: Settlements Reported Through December 2002, Cornerstone Research, 2003.
Laura E. Simmons, Post-Reform Act Securities Lawsuits: Settlements Reported Through December 2001, Cornerstone Research, 2002.
Laura E. Simmons, Securities Lawsuits: Settlement Statistics for Post-Reform Act Cases, Cornerstone Research, 1999.
Laura E. Simmons, Securities Lawsuits: Settlement Statistics for 10b-5 Cases, Cornerstone Research, 1997.
Textbooks, Books and Book Chapters
William T. Geary, "Ethics and Corruption from the Perspective of the CFO," in Executive Ethics: Ethical Dilemmas and Challenges for the C-Suite, Scott A. Quatro and Ronald R. Sims, eds. (Information Age Publishing, Inc., 2008).
William H. Hoffman, Jr., James E. Smith, and Eugene Willis, Co-author and Co-editor, South-West Federal Taxation: Individual Income Taxes, (Cincinnati, Ohio: South-Western College Publishing, 2008).
William H. Hoffman, Jr., William A. Raabe, James E. Smith, and David M. Maloney, Co-author and Co-editor, South-Western Federal Taxation: Corporations, Partnerships, Estates, and Trusts (Cincinnati, Ohio: South-Western College Publishing, 2008).
James E. Smith, William A. Raabe, and David M. Maloney, Co-author and Co-editor, South-Western's Federal Taxation: Taxation of Business Entities (Cincinnati, Ohio: South-Western College Publishing, 2008).
James E. Smith, West's Internal Revenue Code of 1986 and Treasury Regulations: Annotated and Selected (Cincinnati, Ohio: South-Western College Publishing, 2008).
William T. Geary, Financial Control, a chapter in Behavioral Accounting, by G. Seigal and H.R. Ramanauskus (Southwestern Publishing Co., 1988), pp. 72-91
