Scholarly and Creative Works
2024
- Chui, L., Pike, B., & Martin, K. (2024). External Auditor’s Reliance Decision on the Internal Audit Function: A Qualitative Analysis on the Coordination Process. Journal of Risk and Financial Management, 17(7). https://doi.org/10.3390/jrfm17070265
- Campbell, L. J., Martin, K., & Pitman, M. K. (2024). A Call to Revamp IRC Sec. 121 the Rules, the Reality, and a Path to Taxpayer Parity for Long-Term Homeowners Equality & Community Stability. ATA Journal of Legal Tax Research, 22(1), pp 1-13.
2020
- Campbell, L. J., Martin, K., & Pitman, M. (2020). Employee-paid Business Expenses: Is an Accountable Plan the Answer? - Featured Article. The CPA Journal, (April 2020), 48–51.
2019
- Campbell, L. J., Smith, P., & Martin, K. (2019). Defining “Reasonable Compensation” under the Tax Code. The CPA Journal, October 2019, 16–21.
2017
- Pitman, M., Campbell, L., & Martin, K. (2017). U.S. tax and FASB’s new paradigm for revenue recognition. Journal of Accountancy, (June 2017), 62–71.
- Raiborn, C., Butler, J., Martin, K., & Pizzini, M. (2017). The Internal Audit Function: A Prerequisite for Good Governance. Journal of Corporate Accounting & Finance, January/February, 10–21.
2016
- Pike, B., Chui, L., Martin, K., & Olvera, R. (2016). External Auditors’ Involvement in the Internal Audit Function Work Plan and Subsequent Reliance Before and After a Negative Audit Discovery. Auditing, 35(4), 159–173.
- Herda, D. N., & Martin, K. (2016). The effects of auditor experience and professional commitment on acceptance of underreporting time: A moderated mediation analysis. Current Issues in Auditing, 10(2), A14–A27.
2015
- Campbell, L., Martin, K., & Liu, L. (2015). Accrual Earnings Management Prior to Delisting. Journal of Accounting and Finance, 15(3), 53–63.
2014
- Martin, K., Sanders, E., & Scalan, G. L. (2014). The Potential Impact of COSO Internal Control Integrated Framework Revision on Internal Audit Structured SOX Work Programs. Research in Accounting Regulation, 26(1), 110–117. https://doi.org/10.1016/j.racreg.2014.02.012
- Campbell, L., Knowles, R. L., & Martin, K. (2014). Disappearing Act: Insight for the Management Accountant on Recently Delisted US Companies. Management Accounting Quarterly, 15(2), 21–30.
2013
- Chui, L., Martin, K., & Pike, B. (2013). A Quasi-experimental assessment of Interactive student response systems on student Confidence, effort, and course performance. Journal of Accounting Education, 31(1), 17–30. https://doi.org/10.1016/j.jaccedu.2013.01.002
2010
- Campbell, L., & Martin, K. (2010). Building a Community VITA Program: A Win-Win Partnership for CPA Firms, New Tax Staff, and Current Accounting Students. Today’s CPA, November/December, 24–26.