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©2019 by Dr. Veronica Paz, CPA, CITP, CFF, CGMA

Published Work

Published Work

2019

Building Airplanes in an Accounting Class: An Interactive Exercise in Managerial or Cost Accounting 

Winter 2019

The process of building paper airplanes in an accounting classroom allows students to experience an interactive, engaging, problem-solving, and fun learning environment. This publication will be in the Winter 2019 issue of Accounting Instructors' Report.

Published Work

2018

Costly Reflections in a Midas Mirror

Fourth Edition

December 2018

ISBN    978-1-5310-1254-0

e-ISBN 978-1-53101-255-7

Costly Reflections in a Midas Mirror is an educational novel to be used in principles of managerial accounting class, MBA program or financial course.   The inverse of ledgers, margins, and units, the story contains dead bodies, a wealthy client, and a drug-money laundering scheme. This supplemental text mixes fraud, murder, art, ethics, terrorism, and managerial accounting together to get a better way of learning the accounting process.

 

Teaching Sustainability in the Accounting Classroom

May 2018

As accounting faculty members, it is important that we add aspects of sustainability into accounting classrooms to help prepare students for what they will see in the workplace. The methods of discussing sustainability in the classroom come from the teaching experiences of the authors. Cost, managerial, and intermediate accounting courses, as well as auditing at both the undergraduate and graduate levels, serve as conduits for sustainability concepts. Examples include discussing the triple bottom line, examining CSR reports and assurance services for them, talking about required environmental reporting and integrated reporting, and examining green balanced. scorecards. with a global perspective on sustainability.

Published Work

2017

Innovative New Apps and Uses for the Accounting Classroom

Spring 2017

New instructional technologies provide educators with opportunities for student engagement and collaboration. This instructional resource paper reviews several recent innovative technologies, including Doceri, DisplayNote, Poll Everywhere, Top Hat, nClass and Asana

Ask the Experts:  What is a Consequence of Retaining a Renegade Employee?

2017

This Non for Profit World article is a follow up article to the 2015 publication.

Teaching Corporate Social Responsibility in an MBA program

2017

This paper discusses  corporate social responsibility (CSR) and proposes that CSR should be taught in an MBA program and, more specifically, in a Managerial Accounting course of an MBA program. CSR aligns strongly with other managerial accounting topics typically taught in an MBA Program such as the balanced scorecard and triple-bottom line reporting. 

Academic Integrity in an Online Business Communication Environment

Summer 2017

This study uses qualitative research questions by Hofstra University as open-ended blog questions for students to use critical thinking skills to express their opinions. The students' feedback in this sample indicates that overwhelmingly (97%) of the responses mentioned one or more of the precepts of academic integrity (honesty, trust, fairness, respect and responsibility).

Grade Distributions under Different Testing Environments-Evidence from an Upper Level Accounting Class

December 2017

With the spread of online education, as more and more courses are being offered online, the paper answers the important question of whether grade distributions in these online sections are comparable to in class sections of the same course.

Published Work

2015

The Impact of IFRS Adoption:  A Literature Review

Spring 2015

Globalization of capital markets has increased the need for harmonized accounting standards all over the world.  Regulators believe the International Financial Reporting Standards (IFRS) developed by the International Accounting Standards Board provide harmonized financial statements. This paper reviews the extant literature, which deals with harmonization of accounting standards and presents the overall consequences of IFRS adoption.

What Can You Do with a Renegade Employee?

Oct/Nov/Dec 2015

What's the board responsibility when an employee takes unfair advantage of the organization?

Impact of the Size of Board of Directors on Earnings Quality when Stock Options are Expensed as per SFAS 123 (R)

January - June, 2015

The paper examines the association between the number of Board of Director (BOD) members and earnings quality when stock options are expensed under SFAS 123 (R) as part of CEO compensation. The paper analyzes the effect of expensing CEO Stock Options on earnings quality when the BOD size serves as a mitigating factor.

Published Work

2014

Granting Stock Options as Part of CEO Compensation and the Impact on Earnings Quality.

Spring 2014

The objective of this research is to test the granting of stock options as part of CEO compensation to earnings quality.  The study uses data from CompuStat and ExecuComp databases spanning the years of 2000 through 2009.  The Dechow and Dichev (2002) model provides the earnings quality model.

The Impact of CEO Stock Option Expensing as per SFAS 123 (R) on Earnings Quality

June 1, 2014

This paper examines the relationship between stock option expensing as per SFAS 123 (R) as a part of CEO compensation and earnings quality. We hypothesize the expensing of CEO stock options as per SFAS 123 (R) positively influences earnings quality. Estimating earnings quality using multiple regression, we find empirical support for our hypothesis.

Published Work

2012

DISSERTATION:  The Impact of Stock Option Expensing as Part of CEO Compensation and Earning Quality

August 2012

The objective of this research is to test the expensing of stock options as part of CEO compensation to earnings quality. Agency theory posits a conflict between the CEO's own self-interest and that of the owners who seek to maximize the long term value of their investment.  To avoid this conflict compensation should align and bond these parties.

Published Work

2009

How the Agency and Shareholder Theory Affect the Financial Statements

Spring 2009

The purpose of this paper is to note how the Agency and Shareholder theory affects the financial reporting process.  The financial reporting process is defined by the level of service that the financial statements provide to shareholders and stakeholders.  By examining the Shareholder theory, and noting what impact the shareholders have on the financial statements, once can start to examine how shareholders, stakeholders and agents influence the financial reporting process in an organization and the agency conflicts that exist.

August 2009

The purpose of this research is to determine the impact of material differences in the conceptual framework of the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) on the financial statements.