Faculty Publications and Presentations

2016-2017

Bailey, James

Fall 2016 - Other Publication

Bailey, J. (2016). In n/a (Ed.), IIA Standards: Conformance and Trends (n/a ed., vol. n/a, pp. n/a). Altamonte Springs, FL: Institute of Internal Auditors Research Foundation. n/a

Helquist, Joel H.

(In Press) - Refereed Journal Article

Diller, C., Helquist, J. H., Kruse, J. (in press). Improving Collaboration Convergence Through Distributed and Parallel Sorting. International Journal of e-Collaboration.

 

2015-2016

Cieslewicz, Joshua K.

July 2015 - Refereed Journal Article

Cieslewicz, J., Moon, A., and S. Yamanouchi. 2015. "Increasing Inclusiveness in the Accounting Profession in Utah" The Journal Entry, July 2015: 27-29

Jasperson, Jill O.

March 2016 - Presentation

Jasperson, J., Ogletree, S., Staples, A., Reyes, A. (2016) "Integrating Student Internships into Research and Curriculum" Scholarship of Teaching and Engagement (SoTE) Conference, March 31, 2016, UVU, Orem, UT.

Jasperson, Jill O.

March 2016 - Presentation

Jasperson, J. (2016) "Western States Work to Corral Fraudulent Tax Return Hackers" Utah Academy of Sciences, Arts and Letters, Poster Division, March 10, 2016, Salt Lake City, UT.

Jasperson, Jill O.

March 2016 - Presentation

Jasperson, J. (2016). "Religious Freedom: A Global Concern" Utah Academy of Sciences, Arts, and Letters, Poster Division, March 10, 2016, Salt Lake City, UT.

Jaspserson, Jill O.

March 2016 - Presentation

Jasperson, J. (2016) "Teaching-Best Practices" Business Educators Forum, March 3, 2016, Nashville, TN.

Jasperson, Jill O.

February 2016 - Non-refereed Presentation

Jasperson, J. (2016) "United States Commission on International Religious Freedom" Management Seminar, UVU, Feb 5, 2016 Orem, UT.

Bailey, James

October 2015 - Presentation

Bailey, J., Northern Utah Association of Government Accountants, "Risk Management," Salt Lake City, Utah. (October 15, 2015).

Smith, Kevin R.

September 2015 - Refereed Journal Article

Hirschey, Mark, Kevin R. Smith, and Wendy M. Wilson, "The Timeliness of Restatement Disclosure and Financial Reporting Credibility," Journal of Business Finance & Accounting, September/October 2015, Volume 42, Issue 7-8, pp. 826-859.

Bailey, James

Fall 2015 - Refereed Journal Article

Bailey, J. (2016). Fraud and Related-Party Transactions. Internal Audit Magazine, n/a(n/a), n/a.

Bailey, James

Fall 2015 - Refereed Journal Article

Bailey, J. (2016). Accounting Career Paths. New Accountant.

Bartholomew, Aaron S.

Fall 2015 - Refereed Journal Article

Bartholomew, A. S., Yamen, S. (2015). The JOBS Act: Crowdfunding as the Latest Spin for Fraudsters in Utah. Utah Bar Journal, 28(5).

Jasperson, Jill O.

Fall 2015 - Non-refereed Publication

Jasperson, J. (2015). "Who's Your Payday?" Bepress.com. See: http://readership.works.bepress.com/?.authP=authdash%2Cuserid%2C.authTX&authdash=1&userid=1781214&.authTX=1459626822&.authT=ypP73qiVZvnzEBL5Hiv8mJxBPAdS1A&from=http://works.bepress.com/cgi/myaccount.cgi#/index/main

 

2014-2015

Smith, Kevin R.

April 2015 - Presentation

Smith, Sheldon R. and Kevin R. Smith, "Ratio Analysis in a Real-World Setting: Critical Thinking Perspective," Western Decision Sciences Institute Annual Meeting Proceedings, April 2015.

Smith, Sheldon R.

April 2015 - Presentation

Smith, Sheldon R. and Kevin R. Smith, "Ratio Analysis in a Real-World Setting: Critical Thinking Perspective," Western Decision Sciences Institute Annual Meeting Proceedings, April 2015.

Cieslewicz, Joshua K.

March 2015 - Presentation

Cieslewicz, J. "Collusive Accounting Supervision and Economic Culture" Forensic Accounting Section of the American Accounting Association, 2015 Research Conference. March 2015.

Smith, Sheldon R.

February 2015 - Presentation

Smith, Sheldon R., "Residential Energy Efficient Property: A Teaching Case about a Federal Tax Credit," American Society of Business and Behavioral Sciences Annual Meeting Proceedings, February 2015.

Cieslewicz, Joshua K.

January 2015 - Presentation

Plenary session speaker at the International Accounting Section 2015 Midyear Meeting. "Collusive Accounting Supervision and Economic Culture." January 2015.

Cieslewicz, Joshua K.

January 2015 - Presentation

Cielsewicz, J. "Exploring Ramifications of Power Distance for Corporate Governance Using Multiple Methodologies and Focusing on Mediation Effects" International Accounting Section of the American Accounting Association, 2015 Midyear Conference. January 2015.

Cieslewicz, Joshua K.

Spring 2015 - Refereed Journal Article

Cieslewicz, J. 2015. "Collusive Accounting Supervision and Economic Culture" In Press, Journal of International Accounting Research.

Smith, Kevin R.

November 2014 - Presentation

"Ratio Analysis in a Real-World Setting with Anomalies: Critical Thinking Perspective," presentation at the Decision Sciences Institute Annual Meeting, November 2014 (with Sheldon R. Smith).

Smith, Sheldon R.

November 2014 - Presentation

"Ratio Analysis in a Real-World Setting with Anomalies: Critical Thinking Perspective," presentation at the Decision Sciences Institute Annual Meeting, November 2014 (with Kevin R. Smith).

Cieslewicz, Joshua K.

September 2014 - Refereed Journal Article

Cieslewicz, J. 2014. "Relationships between National Economic Culture, Institutions, and Accounting: Implications for IFRS" Critical Perspective in Accounting Volume 25, Issue 6, September 2014, Pages 511-528.

Jasperson, Jill O.

September 2014 - Refereed Journal Article

Jasperson, J. (2014) "Of Students, Clients and Volunteer Attorneys," Utah Bar Journal, Vol. 27, No. 5, Sep/Oct 2014, p 42-43.

[A report on the 2013 UVU Pro Bono clinic with empirical evidence included.]

Smith, Kevin R.

September 2014 - Refereed Journal Article

Oler, Derek and Kevin R. Smith "The Characteristics and Fate of Firms that Publicly Seed to be Acquired" Advances in Investment Analysis and Portfolio Management, 2014 (September), Volume6.

Cieslewicz, Joshua K.

August 2014 - Presentation

Daniel, S. J., Kim, J. and J. Cieslewicz. "A Cross National Study of the Impact of Changes in Institutional Environment on Corporate Governance Practices"

American Accounting Association, 2014 Annual Meeting. August 2014.

Jasperson, Jill O.

Fall 2014 - Non-refereed Publication

Jasperson, J (2014) "Lending a Learned Hand - With Help from Friends: Utah Pro Bono Update 2014" Bepress.com. Downloads around the world, See: http://readership.works.bepress.com/?.authP=authdash%2Cuserid%2C.authTX&authdash=1&userid=1781213&.authTX=1456798008&.authT=PcyZhYz2xsSdUV19Te3mWPCY0n60h0&utm_source-Authors&tum_medium=Email&utm_campaign=ReadershipReport-2015-09-04#/index/main

Jasperson, Jill O.

Fall 2014 - Academic Editor

Digital nation: New Media, Old Teachers, Learning & Citizenship (2014) Edited by Ruhul H. Kuddus, Jill O. Jasperson & Angie McKinnon Carter - Proceedings of the 12th Annual UVU Conference by the Faculty.

Smith, Kevin R.

Fall 2014 - Refereed Journal Article

Smith, Sheldon R. and Kevin R. Smith, "The Journey from Historical Cost Accounting to Fair Value Accounting: The Case of Acquisition Costs," Journal of Business and Accounting, Volume 7, Number 1, Fall 2014, pp. 3-10.

Smith, Kevin R.

Fall 2014 - Refereed Journal Article

Smith, Kevin R. and Sheldon R. Smith, "The Ethics of Textbook Publication Cycles: A Discussion about Intermediate Accounting Textbooks," Journal of Business Education and Leadership, Volume 5, Number 1, Fall 2014, pp. 135-141.

Smith, Sheldon R.

Fall 2014 - Refereed Journal Article

Smith, Sheldon R. and Kevin R. Smith, "The Journey from Historical Cost Accounting to Fair Value Accounting: The Case of Acquisition Costs," Journal of Business and Accounting, Volume 7, Number 1, Fall 2014, pp. 3-10.

Smith, Sheldon R.

Fall 2014 - Refereed Journal Article

Smith, Kevin R. and Sheldon R. Smith, "The Ethics of Textbook Publication Cycles: A Discussion about Intermediate Accounting Textbooks," Journal of Business Education and Leadership, Volume 5, Number 1, Fall 2014, pp. 135-141.

 

2013-2014

Black, Katherine D.

June 2014 - Presentation

Katherine D. Black, CLE presentation on Tax Mistakes Lawyers Make, Co-presenter, June 2014.

Cieslewicz, Joshua K.

June 2014 - Presentation

Daniel, S. J., Kim, J. and J. Cieslewicz. "A Cross National Study of the Impact of Changes in Institutional Environment on Corporate Governance Practices" Academy of International Business, 2014 annual Meeting. June 2014.

Smith, Kevin R.

April 2014 - Presentation

Smith, Sheldon R. and Kevin R. Smith, "The Journey from Historical Cost Accounting to Fair Value Accounting: The Case of Acquisition Costs," Western Decision Sciences Institute Annual Meeting Proceedings, April 2014.

Smith, Sheldon R.

April 2014 - Presentation

Smith, Sheldon R. and Kevin R. Smith, "The Journey from Historical Cost Accounting to Fair Value Accounting: The Case of Acquisition Costs," Western Decision Sciences Institute Annual Meeting Proceedings, April 2014.

Smith, Sheldon R.

April 2014 - Presentation

"New Financial Reporting Framework for Small Business - What's the Fuss?" Moderator of Panel Presentation at the Western American Accounting Association Annual Meeting, April 2014.

Black, Katherine D.

March 2014 - Presentation

Katherine D. Black, Choice of Entity, Westminster College, March 2014.

Jasperson, Jill O.

March 2014 - Presentation

Jasperson, J. (2013) "Fifth Time's a Charm: Learning from the 5th Annual Free Legal Clinic" Sixth Annual Scholarship of Teaching & Engagement, March 27, 2014, Utah Valley University, Orem, UT.

Jasperson, Jill O.

March 2014 - Non-refereed Presentation

Jasperson, J. (2014) "UVU Free Legal Clinic'Attorney Feedback" Fourth District Pro Bono Commission presentation, March 25, 2014, Provo, UT.

Helquist, Joel H.

March 2014 - Published Book Chapters

Helquist, J. H., Kruse, J., Deokar, A., Meservy, T. (2014). Enabling Large Group Collaboration. M.E. Sharpe.

Jasperson, Jill O.

February 2014 - Non-refereed Presentation

Jasperson, J. (2014) "UVU Free Legal Clinic: Attorney Feedback" Legal Studies Research Presentation, February 3, 2014, UVU, Orem, UT.

Smith, Sheldon R.

February 2014 - Presentation

Smith, Sheldon R., "Tax and Other Implications of Traditional Health Insurance Plans Versus High-Deductible Health Plans," American Society of Business and Behavioral Sciences Annual Meeting Proceedings, February 2014.

Smith, Sheldon R.

January 2014 - Presentation

"Traditional Health Insurance and High-Deductible Health Plans: Tax and Public Policy Implications," Presentation at the 2014 Utah Valley University Conference by the Faculty.

Howard, Carolyn E.

Spring 2014 - Refereed Journal Article

Howard, C. E. (2014). Reflections of a New Judge. Utah Bar Journal 27 (1), 16-17.

Howard, Carolyn E.

Spring 2014 - Non-refereed Article

Howard, C. E. (2014). Petition for Extraordinary Relief. West Publishing / Westlaw.

Smith, Kevin R.

November 2013 - Refereed Journal Article

Smith, Sheldon, Kevin Smith, and Ashley Burrowes, "The end of conservatism in accounting," The Chartered Accountants Journal, Volume 92, Number 10, November 2013, pp.56-59.

Smith, Kevin R.

November 2013 - Presentation

Smith, Sheldon R. and Kevin R. Smith, "Clarification Needed in Utah's 150-Hour Requirement," Decision Sciences Institute Annual Meeting Proceedings, November 2013.

Smith, Sheldon R.

November 2013 - Refereed Journal Article

Smith, Sheldon, Kevin Smith, and Ashley Burrowes, "The end of conservatism in accounting," The Chartered Accountants Journal, Volume 92, Number 10, November 2013, pp.56-59.

Smith, Sheldon R.

November 2013 - Presentation

Smith, Sheldon R. and Kevin R. Smith, "Clarification Needed in Utah's 150-Hour Requirement," Decision Sciences Institute Annual Meeting Proceedings, November 2013.

Jasperson, Jill O.

October 2013 - Presentation

Jasperson, J. (2013) "Evangelistic Entrepreneurship: A Personal Story" Religious Faith and Social & Applies Sciences Conference, Oct. 12, 2013, Orem, UT.

Bartholomew, Aaron S.

Fall 2013 - Refereed Journal Article

Bartholomew, A. S., Howard, C. E. (2013). Going to Court: Observation of Court Proceedings as a Teaching Tool. The Legal Educator, 28 (2).

Howard, Carolyn E.

Fall 2013 - Refereed Journal Article

Bartholomew, A. S., Howard, C. E. (2013). Going to Court: Observation of Court Proceedings as a Teaching Tool. The Legal Educator, 28 (2).

Smith, Kevin R.

Fall 2013 - Refereed Journal Article

Smith, Kevin R. and Sheldon R. Smith, "Competition Increases Prices: The Case of Intermediate Accounting Textbooks," Journal of Business and Accounting, Volume 6, Number 1, Fall 2013, pp. 126-131.

Smith, Sheldon R.

Fall 2013 - Refereed Journal Article

Smith, Kevin R. and Sheldon R. Smith, "Competition Increases Prices: The Case of Intermediate Accounting Textbooks," Journal of Business and Accounting, Volume 6, Number 1, Fall 2013, pp. 126-131.

 

2012-2013

Black, Katherine D.

March 2013 - Presentation

Katherine D. Black, Divorce Taxation, BYU Law School Mediation, March 2013.

Helquist, Joel H.

March 2013 - Presentation

Helquist, J. H., IIA Spring Conference, "Picalo: Open source, extensible data mining," Institute of Internal Auditors, Lehi, UT.  (March 2013).

Smith, Kevin R.

March 2013 - Presentation

Smith, Sheldon R. and Kevin R. Smith, "Where Did Conservatism Go?" Western Decision Sciences Institute Annual Meeting Proceedings, March 2013.

Smith, Sheldon R.

March 2013 - Presentation

"The Importance of Location Decisions in Event Management - The WDSI Site Selection Process: Where is the Next Meeting?" Part of Panel Presentation at the 2013 Western Decision Sciences Institute Annual Meeting, March 2013.

Smith, Sheldon R.

March 2013 - Presentation

"The New Requirement (150 Hours) for the CPA Certification !! Does it Impact Our Accounting Programs in California?" Part of Panel Presentation at the 2013 Western Decision Sciences Institute Annual Meeting, March 2013.

Smith, Sheldon R.

March 2013 - Presentation

Smith, Sheldon R. and Kevin R. Smith, "Where Did Conservatism Go?" Western Decision Sciences Institute Annual Meeting Proceedings, March 2013.

Smith, Sheldon R.

February 2013 - Presentation

Smith, Sheldon R., "State and Federal Tax Benefits for College Expenses: The Case of Utah," American Society of Business and Behavioral Sciences Annual Meeting Proceedings, February 2013, Volume 20, Number 1, pp. 605-613.

Smith, Sheldon R.

January 2013 - Presentation

Smith, Sheldon R., "Public Policy Issues Related to Federal Education Tax Benefits," UVU Conference by the Faculty Proceedings, January 2013

[Accepted for 2012 conference proceedings, but inadvertently left out.]

Smith, Kevin R.

November 2012 - Presentation

Smith, Kevin R. and Sheldon R. Smith, "Competition Increases Prices: The Case of Intermediate Accounting Textbooks," Decision Sciences Institute Annual Meeting Proceedings, November 2012, pp. 22001-22007.

Smith, Sheldon R.

November 2012 - Presentation

Smith, Kevin R. and Sheldon R. Smith, "Competition Increases Prices: The Case of Intermediate Accounting Textbooks," Decision Sciences Institute Annual Meeting Proceedings, November 2012, pp. 22001-22007.

Cieslewicz, Joshua K.

August 2012 - Presentation

Cieslewicz, J. "Moderating Effects of Culture on Supervising Accountants' Influence on Subordinates" American Accounting Association, 2012 Annual Meeting. August 2012.

Cieslewicz, Joshua K.

August 2012 - Presentation

Cieslewicz, J. and J. Wendell. "Encouraging Subordinates to Bias Reports" American Accounting Association 2012 Symposium on Ethics Research in Accounting. August 2012.

Black, Katherine D.

Fall 2012 - Published Book

Katherine D. Black, Stephen T. Black, Michael D. Black, Mary K. Black, Julie M. Black, FAMILY LAW IN UTAH, 4th edition (Advocate Publishing, 2012).

Cieslewicz, Joshua K.

Fall 2012 - Published Book Review

Cieslewicz, J. 2012. "A Review of International Accounting, Third Edition" textbook authored by Doupnik, T. and H. Perera. Journal of International Accounting Research 11 (2): 85-87.

Jasperson, Jill O.

Fall 2012 - Refereed Journal Article

Jasperson, J. (2012) "Civic Engagement and Education - A Chief Passion for the Chief," 75 Albany Law Review, 1683. See at http://www.albanylawreview.org/sub.php?id=58

Smith, Sheldon R.

Fall 2012 - Refereed Journal Article

Smith, Sheldon E., "Adoption Tax Benefits: A Proposal to Improve Public Policy," Journal of Accounting, Ethics & Public Policy, Volume 13, Number 3, 2012, pp.373-396.

Smith, Sheldon R.

Fall 2012 - Published Book Chapters

McGee, Robert W. and Sheldon R. Smith, "Ethics, Tax Evasion, and Religion: A Survey of Opinion of Members of the Church of Jesus Christ of Latter-Day Saints," Book chapter in The Ethics of Tax Evasion: Perspectives in Theory and Practice, edited by Robert W. McGee, New York: Springer, 2012.

Smith, Sheldon R.

Fall 2012 - Refereed Journal Article

Smith, Sheldon R. and Amourae Riggs, "Anomalies of Tax Legislation: The First-Time Homebuyer Credit," Journal of Business and Accounting, Volume 5, Number 1, Fall 2012, pp. 103-111.

Smith, Sheldon R.

Fall 2012 - Refereed Journal Article

Smith, Sheldon R., "How to Get Good Letters of Recommendation for Graduate School, " New Accountant, Issue #747, pp. 6-8, 22.

 

2011-2012

Cieslewicz, Joshua K.

June 2012 - Refereed Journal Article

Daniel, S.J., J. Cieslewicz, and H. Pourjalali. 2012. "The Impact of National Economic Culture and Country-Level Institutional Environment on Corporate Governance Practices" Management International Review, June 2012, Volume 52, Issue 3, pp. 365-394.

[This journal is typically considered one of the top ten international business journals.]

Smith, Kevin R.

Summer 2012 - Presentation

"The Ethics of Textbook Publishing Cycles," UVU Faculty Ethics Symposium, 2012.

Jasperson, Jill O.

April 2012 - Presentation

Jasperson, J. (2012) "Teaching Interpersonal Skills to Paralegal Students" AAfPE Pacific Regional Conference, April 12, 2012, Park City, UT.

Smith, Kevin R.

April 2012 - Presentation

"Accounting Textbooks and Publication Cycles," Presentation at the Western Decision Sciences Institute Annual Meeting, April 2012 (with Sheldon R. Smith).

Smith, Sheldon R.

April 2012 - Presentation

"Accounting Textbooks and Publication Cycles," Presentation at the Western Decision Sciences Institute Annual Meeting, April 2012 (with Kevin R. Smith).

Helquist, Joel H.

March 2012 - Presentation

Helquist, J. H., Adding Value and Invoking Change, "Picalo: Open-source data analysis tool," The Institute of Internal Auditors, Utah Valley University. (March 2012).

Cieslewicz, Joshua K.

February 2012 - Presentation

Cieslewicz, J. "The Mediating Role of Institutions between National Economic Culture and Accounting" International Accounting Section of the American Accounting Association, 2012 Mid-Year Conference. February 2012.

Cieslewicz, Johsua K.

January 2011 - Refereed Journal Article

Daniel, S. J., J. Cieslewicz, and T. C. Pearson. 2011. "State Regulation's Significant Impact on Corporate Governance Practices and Earnings Management" Asia- Pacific Journal of Accounting and Economics 18 (2): 105-124. Published online: 13 Jan 2012.

Helquist, Joel H.

January 2012 - Refereed Journal Article

Helquist, J. H., Deokar, A., Cox, J. J., Walker, A. (2012). Analyzing process uncertainty through virtual process simulation. Business Management Journal.

Cieslewicz, Joshua K.

Spring 2012 - Refereed Journal Article

Cieslewicz, J. 2012. "The Fraud Model in International Contexts: A Call to Include Societal - level Influences in the Model" Journal of Forensic & Investigative Accounting, Volume  4,:No. 1, January-June, 2012, pp. 214-254.

Smith, Sheldon R.

Spring 2012 - Refereed Journal Article

Smith, Sheldon R., "Looking Through the Lens," Journal of Business and Behavioral Sciences, Volume 24, Number 1, Spring 2012, pp. 4-9.

Black, Katherine D.

November 2011 - Refereed Journal Article

Stephen T. Black, Katherine D. Black & Michael D. Black, A Capital Gains Anomaly: Commissioner v. Banks and the Proceeds from Lawsuits, St. Mary's Law Review, Volume 43, Number 1, November 12, 2011.

Smith, Sheldon R.

November 2011 - Presentation

Smith, Sheldon R., "The Adoption Tax Credit and Exclusion: Continuing Changes and Continuing Issues," Decision Sciences Institute Annual Meeting Proceedings, November 2011, pp. 861-866.

Black, Katherine D.

October 2011 - Presentation

Katherine D. Black, Divorce Taxation, BYU Law School Mediation, October 2011.

Cieslewicz, Joshua K.

August 2011 - Presentation

Cieslewicz, J. "Accounting Manipulation and Supervision" American Accounting Association, 2011 Annual Meeting. August 2011.

Smith, Sheldon R.

Fall 2011 - Refereed Journal Article

Smith, Sheldon R., "Continuing Changes to the Adoption Tax Credit and Exclusion," Journal of Business and Educational Leadership, Volume 3, Number 1, Fall 2011, pp. 48-54.