inDEPTH Articles

Have an idea for an inDepth article? Please contact the Director of International Accounting & Auditing Center with a short (100 word) summary of a possible topic to be included in inDepth. If your idea is accepted, you will be asked to expand the summary into a 1500 word essay. Any topic related to accounting research is of interest but must be well defined and amenable to summary in the word limit. Full length essays should meet the following guidelines:

  1. There should be no equations, mathematical notation or other technical representations that hinder the conversational flow of the essay.
  2. There should be no statistics other than summary measures (e.g., means) used to highlight and give perspective to key points.
  3. Citations are not needed in the text itself.
  4. Footnotes should be used sparingly.
  5. A reference list of key papers in the topic area should be included.

Accepted essays will be made available through the Center website in electronic form. Selected essays may be published in paper form as part of the Center newsletter.

inDEPTH Research Summaries

09-01 Looking at Accounting for Income Taxes: Do Managers Play “Truth or Dare” with Tax Accruals? (Carlos E. Jiménez-Angueira, University of Texas San Antonio

09-02 Corporate Communications and Earnings Guidance: To Lead or Not to Lead? (Jenny Tucker, University of Florida)

09-03 Auditor Tenure and Rotation: The Auditors, Are They A-Changin’? (Jeff Casterella, Colorado State University)