Faculty Profiles

Rutledge, R. W. (2024). The Effects of Outcome Knowledge on Belief Revisions in the Performance Evaluation Process. North American Journal of Psychology, 26(3), 681–696.

Parsons, S., Rutledge, R. W., & Smothers, A. E. (2022). Human Resource Management in Nonprofit Organizations: An Analysis of the Adequacy of Written Policies and Procedures versus Actual Practices. International Journal of Humanities and Social Science, 12 (3), 1–18. Retrieved from https://www.ijhssnet.com/view.php?u=https://www.ijhssnet.com/journals/Vol_12_No_3_July_2022/1.pdf

Parsons, S., Rutledge, R. W., & Smothers, A. E. (2022). Human Resource Management in Nonprofit Organizations: An Analysis of the Adequacy of Written Policies and Procedures versus Actual Practices (p. 6).

Rutledge, R. W. (2022). Strategies for Teaching Social-Emotional Learning. In Business Education Forum (Vol. 76 (3), p. 26). US: NBEA.

Rutledge, R. W. (2021). What Methods Do You Use to Teach Your Students About Branding. In Business Education Forum (Vol. 76 (2), p. 25). US: NBEA.

Rutledge, R. W., Karim, K. E., & Kim, T. (2016). The FASB’s and IASB’s New Revenue Recognition Standard: What Will Be the Effects on Earnings Quality, Deferred Taxes, Management Compensation, and on Industry-Specific Reporting? Journal of Corporate Accounting & Finance, 27(6), 43–48. https://doi.org/10.1002/jcaf.22188

Rutledge, R. W., Karim, K. E., & Lu, S. (2016). The Effects of Board Independence and CEO Duality on Firm Performance: Evidence from the NASDAQ 100 Index with Controls for Endogeneity. Proceedings of the 2016 Annual Meeting of the American Accounting Association. Retrieved from www2.aaahq.org/AM/abstract.cfm?submissionID=1348

Rutledge, R. W., Karim, K. E., & Kim, T. (2016). The FASB’s and IASB’s New Revenue Recognition Standard: What will be the Effects on Earnings Quality, Deferred Taxes, Management Compensation, and on Industry-Specific Reporting? Journal of Corporate Accounting & Finance, 27(6), 42–48.

Rutledge, R. W., Karim, K. E., & Lu, S. (2016). The Effects of Board Independence and CEO Duality on Firm Performance: Evidence from the NASDAQ 100 Index with Controls for Endogeneity. Journal of Applied Business and Economics, 18(2), 49–71.

Rutledge, R. W., Karim, K. E., & Gong, J. (2015). Convergence of PRC GAAP with IFRS, and the Comparagive Value Relevance between the Two Sets of Reporting Standards: The Case of Dual-Listed Chinese Companies. Journal of Accounting and Finance, 15(4), 165–182.

Rutledge, R., Karim, K. E., & Gong, jia. (2014). Convergence of PRC GAAP with IRFS, and the Comparative Value Relevance between the Two Sets of Reporting Standards: The Case of Dual-Listed Chinese Companies. American Accounting Association. Retrieved from aaahq.org/AM2014/abstract.cfm?submissionID=1901

Rutledge, R., Karim, K. E., & Li, C. (2014). A Study of the Relationship between Renminbi Exchange Rates and Chinese Stock Prices. International Economic Journal, 28(3), 381–403.

Rutledge, R., Karim, K. E., Aleksanyan, M., & Wu, C. (2014). An Examination of the Relatioinship between Corporate Social Responsibility and Financial Performance: The Case of Chinese State-Owned Enterprises. Advances in Environmental Accounting & Management, 5, 1–22.

Rutledge, R., Karim, K. E., & Luo, X. (2014). The Effects of SOX on Firms Audited by Big-4 versus Non-Big-4 Audit Firms. Journal of Accounting and Finance, 14(1), 86–102.

Rutledge, R., Karim, K. E., Aleksanyan, M., & Wu, C. (2013). An Examination of the Relationship between Corporate Social Responsibility and Financial Performance: The Case of Chinese State-Owned Enterprises. American Accounting Association. Retrieved from aaahq.org/AM2013/abstract.cfm?submissionID=503

Rutledge, R., Karim, K. E., & Luo, X. (2013). Earnings Management Differences of Firms Audited by the Big-4 and Non-Big-4: Pre-SOX versus Post-SOX Periods. American Accounting Association. Retrieved from aaahq.org/AM2013/abstract.cfm?submissionID=652

Rutledge, R., Karim, K. E., & Wang, R. (2013). International Copper Futures Market Price Linkage and Information Transmission: Empirical Evidence from the Primary World Copper Markets. American Accounting Association. Retrieved from aaahq.org/AM2013/abstract.cfm?submissionID=514

Rutledge, R., Karim, K. E., & Wang, R. (2013). International Copper Futures Market Price Linkage and Information Transmission: Empirical Evidence from the Primary World Copper Markets. Journal of International Business Research, 12(1), 113–131.

Weaver, R., Rutledge, R., & Karim, K. E. (2011). Is GPK Right for U. S. Companies? Internal Auditing, 26(4), 3–9.

Rutledge, R., Karim, K. E., & Malenick, M. (2011). The Impact of International Financial Reporting Standards on U. S. Accounting Education. Business Education Forum, 66(1), 21–27.

Rutledge, R., Karim, K. E., & Reinstein, A. (2011). What Factors Influence the Number of Coauthors in the Published Research of the Most Productive Authors in Accounting Literature? A Long-Term Study. Advances in Accounting Behavioral Research, 14, 191–225.

Rutledge, R. (2010). Review of: Managerial Accounting (5th ed) by Hartgraves, A. L., W. J. Morse, and J. R. Davis. Issues in Accounting Education.

Emerson, D. K., Karim, K. E., & Rutledge, R. (2010). Fair Value Accounting: A Historical Review of the Most Controversial Accounting Issue in Decades. Journal of Business and Economic Research, 8(4), 77–86.

Rutledge, R., Karim, K. E., & Rahr, K. (2010). Transitioning to IFRS:  What Should CPAs and Accounting Firms be Doing? The CPA Journal, 80(3), 6–9.

Deshmukh, A., Karim, K. E., Romine, J., & Rutledge, R. (2009). XBRL in the Accounting Curriculum: A Survey of AIS Faculty -- in XBRL: Emerging Language in Business Reporting (Reprinted with premission from Review of Business Information Systems). In D. Alagiri (Ed.) (pp. 79–102). Hyderabad, India: The Icfai University Press.

Rutledge, R., & Karim, K. E. (2009). What Factors Influence the Number of Coauthors in the Published Research of the Most Productive Authors in Accounting Literature?  A Long-term Study. American Accounting Association.

Karim, K. E., & Rutledge, R. (2009). What Factors Influence the Number of Coauthors in the Published Research of the Most Productive Authors in Accounting Literature?:  A Long-Term Study. England: British Accounting Association.

Rutledge, R., & Karim, K. E. (2009). Determinants of Coauthorship for the Most Productive Authors of Accounting Literature. Journal of Education for Business, 84(3), 130–134.

Emerson, D. K., Karim, K. E., & Rutledge, R. (2009). Implications of the Sarbanes-Oxley Act (SOX) on Enterprise Resource Planning (ERP) Adoptions. Journal of Business and Economic Research, 7(4), 51–56.

Rutledge, R., Zhang, Z., & Karim, K. E. (2008). Is there a Size in the Pricing of Stocks in the Chinese Stock Markets?:  The Case of Bull versus Bear Markets. American Accounting Association.

Rutledge, R., Zhang, Z., & Karim, K. E. (2008). Is there a Size Effect in the Pricing of Stocks in the Chinese Stock Markets?:  The Case of Bull versus Bear Markets. Asia-Pacific Financial Markets, 15(2), 117–133.

Rutledge, R. (2007). Review of: Managerial Accounting (4th ed) by Potter, G., W. J. Morse, J. R. Davis, and A. L. Hartgraves. Issues in Accounting Education.

Karim, K. E., Rutledge, R., & Reinstein, A. (2007). Determinants of Coauthorship for the Most Productive Authors of Accounting Literature. England: British Accounting Association.

Rutledge, R., & Karim, K. E. (2007). Determinants of Coauthorship for the Most Productive Authors of Accounting Literature (pp. 33–35). Southwest Region: Decision Science Institute.

Karim, K. E., Rutledge, R., & Reinstein, A. (2007). Determinants of Coauthorship for the Most Productive Authors of Accounting Literature (p. 301). American Accounting Association.

Karim, K. E., Lacina, M. J., & Rutledge, R. (2006). The Association between Firm Characteristics and the Level of Environmental Disclosure in Financial Statement Footnotes. Advances in Environmental Accounting and Management, 3, 77–109.

Deshmukh, A., Karim, K. E., Romine, J., & Rutledge, R. (2006). XBRL in the Accounting Curriculum. Review of Business Informations Systems, 10(2), 75–90.

Karim, K. E., Lacina, M. J., & Rutledge, R. W. (2006). The Association between Firm Characteristics and the Level of Environmental Disclosure in Financial Statement Footnotes. In Advances in Environmental Accounting & Management (pp. 77–109). Emerald (MCB UP ). https://doi.org/10.1016/s1479-3598(06)03003-2

Karim, K. E., Lacina, M. J., & Rutledge, R. (2005). Determinants of the Level of Environmental Disclosure in the Financial Statement Footnotes. Internation Conference on Value of Accounting from Social and Economic Perspectives.

Karim, K. E., Lacina, M. J., & Rutledge, R. (2005). Determinants of the Level of Environmental Disclosure in the Financial Statement Footnotes. European Accounting Association.

Karim, K. E., Lacina, M. J., & Rutledge, R. (2005). The Association Between Firm Characteristics and the Level of Environmental Disclosure in Financial Statement Footnotes (p. 1,614). International Conference on Business.

Karim, K. E., Rutledge, R., & Lacina, M. J. (2005). The Association Between Firms’ Characteristics and the Level of Environmental Disclosures in Financial Statement Footnotes. European Accounting Association.

Karim, K. E., Deshmukh, A., Romine, J., & Rutledge, R. (2005). XBRL in the Accounting Curriculum:  A Survey of AIS Faculty. American Accounting Association.

Karim, K. E., & Rutledge, R. (2004). Environmental Disclosure Practices and Financial Performance (monograph). (K E Karim & R. W. Rutledge, Eds.) (p. 134). Westport, CT, U. S.: Praeger Publishers.

Tahai, A., Rutledge, R., & Karim, K. E. (2004). An Examination of Financial Integration for the Group of Seven (G7) Industrialized Countries Using an I(2) Cointegration Model. Applied Financial Economics, 14(5), 327–335.

Rutledge, R., Al-Meghanes, A. A., & Agacer, G. M. (2003). Perceptioins of Auditor’s Independence: A Regioinal Study Involving Saudi Arabia, Kuwait and United Arab Emirates. Research in Accounting in Emerging Economies, 5, 19–42.

Yhim, H., Karim, K. E., & Rutledge, R. (2003). The Association between Disclosure Level and Information Quality: Voluntary Management Earnings Forecasts. Applied Financial Economics, 13, 677–692.

Yhim, H., Rutledge, R., & Karim, K. E. (2002). Voluntary Management Earnings Forecasts: What Influences Managements’ Choice of Disclosure Precision? Collected Abstracts of the Annual Meeting of the American Accounting Association.

Kang, J., Karim, K. E., & Rutledge, R. (2002). An Empirical Analysis of the Association between CEO Compensation and Firm Performance: A Relative Excess Value Ratio Approach. Research in Finance, 19, 61–85.

Makkawi, B. A., & Rutledge, R. (2002). The Effects of Individual Differences and Industry Stability on Auditors’ Perceived Risk Assessments. Journal of Applied Business Research, 18, 53–63.

Karim, K. E., Gara, S. P., Rutledge, R., & Ahmed, M. U. (2001). An Empirical Examination of the Pricing of Seasoned Equity Offereings: A Test of the Signalling Hypothesis. Collected Abstacts of the Northeast Regional Meeting of the American Accounting Association.

Rutledge, R., Yhim, H., & Karim, K. E. (2001). The Association between Disclosure Level and Information Quality: Voluntary Management Earnings Forecasts (p. A35). Collected Abstacts of the British Accounting Association Annual Conference.

Karim, K. E., Rutledge, R., Gara, S. P., & Ahmed, M. U. (2001). An Empirical Examination of the Pricing of Seasoned Equity Offereings: A Test of the Signalling Hypothesis. Review of Quantitative Finance and Accounting, 17, 63–79.

Karim, K. E., Rutledge, R. W., Gara, S. C., & Ahmed, M. U. (2001). Review of Quantitative Finance and Accounting, 17(1), 63–79. https://doi.org/10.1023/a:1011257504873

Kang, J., Karim, K. E., & Rutledge, R. (2000). An Empirical Analysis of the Association between CEO Compensation and Firm Performance: A Relative Excess Value Ratio Approach. Collected Abstacts of the British Accounting Association Natioinal Conference.

Karim, K. E., Gara, S. P., Rutledge, R., & Ahmed, M. U. (2000). An Empirical Examination of the Pricing of Seasoned Equity Offereings: A Test of the Signalling Hypothesis (p. 50). Collected Abstacts of the Eighth Pacific Basin Finance Economics and Accounting Conference.

Karim, K. E., Rutledge, R., & Titard, P. L. (2000). An Empirical Study of Student Attitudes toward Group Learning Experience. The Journal of Applied Management and Entrepreneurship, 5(2), 172–182.

Makkawi, B. A., & Rutledge, R. (2000). Evaluating Audit Risk: The Effects of Industry Characteristics, Experience, and Tolerance-for-Ambiguity. Advances in Accounting Behavioral Research, 3, 69–89.

Karim, K. E., Ahmed, M. U., & Rutledge, R. (2000). The Impact of Growth Opportunities vs. Information Asymmetry on Seasoned Equity Offerings: Some Empirical Evidence. Advances in Quantitative Analysis of Finance and Accounting, 8, 25–44.

Karim, K. E., & Rutledge, R. (1999). An Empirical Study of Student Attitudes toward Group Learning Experience in Accounting (p. 399). Collected Abstacts of the European Accounting Association Annual Conference.

Nix, W. E., Rutledge, R., & Karim, K. E. (1999). An Examination of Changes in Systematic Risk Subsequent to Nonpension Postretirement Benefit Disclosures. Collected Abstracts of the British Accounting Association National Conference.

Makkawi, B. A., & Rutledge, R. (1999). Evaluating Audit Risk: The Effects of Industry Characteristics, Experience, and Tolerance-for-Ambiguity (p. 221). Collected Abstracts of the Annual Meeting of the American Accounting Association.

Rutledge, R., & Nickerson, C. (1999). A Methodolgy for Choosing a Physician Profiling System: The Case of First Options Health Plan. Journal of Health Care Finance, 26(2), 5–13.

Nix, W. E., Rutledge, R., & Karim, K. E. (1999). An Examination of Changes in Systematic Risk Subsequent to Nonpension Postretirement Benefit Disclosures. International Journal of Finance, 11(4), 1520–1535.

Karim, K. E., Gara, S. C., Rutledge, R., & Ahmed, M. U. (1999). Equity Issue Puzzle with Respect to Security Price Behavior: A Test of the Relevance of Growth Opportunities and Leverage. International Journal of Finance, 11(2), 1373–1389.

Rutledge, R., & Karim, K. E. (1999). The Influence of Self-Interests and Ethical Considerations on Managers’ Evaluation Judgments. Accounting, Organizations, & Society, 24(2), 173–184.

Rutledge, R. W., & Karim, K. E. (1999). The influence of self-interest and ethical considerations on managers’ evaluation judgments. Accounting, Organizations and Society, 24(2), 173–184. https://doi.org/10.1016/s0361-3682(98)00027-0

Rutledge, R. (1998). Life after the Deming Prize -- in Organizational Transformation through Business Process Reengineering: Applying Lessons Learned (Reprinted with premission from Business and Economic Review). In V. Sethi & W. King (Eds.) (pp. 441–450). Upper Saddle River, NJ, U.S.: Prentice-Hall, Inc.

Kang, J., Karim, K. E., & Rutledge, R. (1998). An Empirical Analysis of the Association between CEO Compensation and Firm Performance: A Relative Excess Value Ratio Approach (pp. 172–175). Asian-Pacific Conference on International Accounting Issues Program and Proceedings.

Rutledge, R., & Siegel, P. H. (1998). Coping with Change during Public Accounting Firm Mergers: The Role of Mentoring as a Resource for Tax Professionals (pp. 60–71). 1998 Emerging Issues in Business and Technology Conference Program and Proceedings.

Rutledge, R. (1997). Results from a Survey on the Effectiveness, Importance, and Use of Various Cost Containment Strategies Available to Hospital Executives. Executive Summary of the Institute for International Research “Cost Containment for Hospitals” Conference.

Savoth, P. G., Siegel, P. H., & Rutledge, R. (1997). Tax Professionals and Alternative Mentoring Structures for a CPA Firm Merger (p. 62). Collected Papers of the American Accounting Association Mid-Atlantic Region.

Rutledge, R. (1997). The Agency Theory Explanation for Adverse Selection, and Its Conflict with Ethical Considerations. American Accounting Association Internet Homepage.

Rutledge, R. (1997). The Conflict between Amoral “Agency Theory Man” and the Influence of Ethical Considerations. Executive Summary of the Academy of Business Administration Natinal Conference.

Parsons, S., Pritchard, A., Rutledge, R., & Roddy, P. (1997). AIDS Orphans in the Year 2000: A Model for the Economic Impact on a State Foster Care System. State and Local Government Review, 29(1), 27–33.

Siegel, P. H., Rutledge, R., & Hagan, J. M. (1997). The Mentoring Relationship within the Public Accounting Firm: Its Impact on the Tax Professional’s Performance. Advances in Taxation, 9, 175–199.

Rutledge, R. (1996). Life after the Deming Prize for Florida Power and Light Company-- in Emerging Practices in Cost Management (Reprinted with premission from Journal of Cost Manaagement). In B. J. Brinker (Ed.) (pp. L3-1-L3-8). New York, NY, U.S.: Warren, Gorham & Lamont, Inc.

Rutledge, R., Parsons, S., & Bernard, B. (1996). Cost Containment Strategies by Private Hospitals: Their Effetiveness, Importance, and Use. Journal of Health Care Finance, 22(3), 1–14.

Rutledge, R., & Nascimento, P. (1996). Customer Satisfaction with Health Maintenance Organizations: The Explanatory Ability of Quality of Care, Provider Attitude and Accessibility to Care. Journal of Healthcare Marketing, 16(1), 22–27.

Rutledge, R., Parsons, S., & Knaebel, R. (1995). Assessing Hospital Efficiency Over Time: An Empirical Application of Data Envelopment Analysis. Journal of Information Technology Management, 6(1), 13–23.

Rutledge, R. (1995). Does Management Engage in the Manipulation of Earnings? - The Case of SFAS 52. Journal of International Accounting, Auditiing and Taxation, 4(1), 69–86.

Rutledge, R. (1995). Escalation of Commitment in Groups and the Moderating Effects of Information Framing. Journal of Applied Business Research, 111(2), 17–23.

Rutledge, R. (1995). The Ability to Moderate Recency Effects through Framing of Management Accounting Information. Journal of Managerial Issues, 7(1), 27–40.

Rutledge, R. W. (1995). Does management engage in the manipulation of earnings? The case of SFAS 52. Journal of International Accounting, Auditing and Taxation, 4(1), 69–86. https://doi.org/10.1016/1061-9518(95)90008-x

Rutledge, R. (1994). The Ability to Moderate Recency Effects through Framing of Managerial Accounting Information (pp. 71–72). Journal of Managerial Issues.

Rutledge, R. (1994). Life after Deming for Florida Power and Light (Updated version of prior paper printed with permission of Business and Economic Review). Journal of Cost Management, 8(2), 18–25.

Rutledge, R. (1994). Life after the Deming Prize. Business and Economic Review, 40(2), 26–31.

Rutledge, R., & Harrell, A. (1994). The Impact of Responsibility and Framing of Budgetary Information on Group Shifts. Behavioral Research in Accounting, 6, 92–109.

Rutledge, R., & Harrell, A. (1993). Escalating Commitment to an Ongoing Project: The Effects of Responsibility and Framing of Accounting Information. International Journal of Management, 10(3), 300–313.

Church, B. K., & Rutledge, R. (1993). Recency Effects in Managerial Accounting: The Moderating Effects of Locus-of-Control and Managerial Responsibility. Journal of Accounting and Business Research, 1, 29–50.

Rutledge, R. (1993). The Effects of Group Decisions and Group-Shifts on Use of the Anchoring and Adjustment Heuristic. Social Behavior and Personality, 21(3), 215–226.

Rutledge, R., & Harrell, A. (1991). Group Shifts: An Examination of the Explanatory Power of Responsibility and Framing of Accounting Information (pp. 133–134). Collected Abstracts of the Annual Meeting of the American Accounting Association.

Rutledge, R., & Harrell, A. (1991). The Ability of Framing Accounting Information and Responsibility to Explain Group-Shifts (pp. 129–136). Collected Papers of the American Accounting Association Western Region.

Rutledge, R., & Harrell, A. (1991). The Impact of Responsibility and Framing of Accounting Information on Managers’ Project Excalation Decisions (pp. 176–177). Collected Abstracts of the Annual Meeting of the American Accounting Association.

Rutledge, R., & Harrell, A. (1991). The Relevance of Framing Accounting Information to Escalation of Commitment (pp. 107–111).

Bisk, N. R., & Rutledge, R. (1987). Compilation and Review Guide. Gainesville, FL, U. S.: Totaltape Publishing, Inc.