Franz, Diana R

Diana R Franz
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Positions

Professor, Accounting , College of Business and Innovation

Contact Info

diana.franz@utoledo.edu

selected publications

Article (Faculty180)
- 2023
  
  The ChatGPT artificial intelligence chatbot: How well does it answer accounting assessment questions?. Issues in Accounting Education. 38:81-108.
- 2023
  
  The ChatGPT artificial intelligence chatbot: How well does it answer accounting assessment questions?
  
  . Issues in Accounting Education. 1-28.
- 2023
  
  Navigating Management Changes in the Post-COVID Era: Suggestions for Adapting to the New Dynamic Work Landscape. Development and Learning in Organizations.
- 2023
  
  A Pox on Both Their Houses: The Impact of COVID-19 on Auditing and Public Accounting. Empirical Economics Letters. 22:48-61.
- 2023
  
  A Pox on Both Their Houses: The Impact of COVID-19 on Auditing and Public Accounting. Empirical Economics Letters. 22:48-61.
- 2023
  
  Effects of Changes in Tick Size and Capital Gains Tax Rates on the Market Response to Stock Distributions. Journal of Accounting, Auditing, and Finance.
- 2023
  
  Effects of Changes in Tick Size and Capital Gains Tax Rates on the Market Response to Stock Distributions. Journal of Accounting, Auditing, and Finance.
- 2022
  
  Effects of Changes in Tick Size and Capital Gains Tax Rates on the Market Response to Stock Distributions. Journal of Accounting, Auditing, and Finance.
- 2021
  
  A Perfect Storm: how high levels of risk and weak internal controls resulted in violations of the Foreign Corrupt Practices Act. The Case Journal.
- 2018
  
  Ensuring Academic Integrity in Online Courses: A Case Analysis in Three Testing Environments. Quarterly Review of Distance Education. 19:47-53.
- 2018
  
  “Back to the Future” (Or How a Product Last Sold Almost 60 Years Ago Resulted in a Current Financial Statement Restatement). Issues in Accounting Education. 33:9-17.
- 2016
  
  The Effect of Regulation on the Relationship between Earnings and Stock Returns. Accounting and Finance Research. 5:127-143.
- 2014
  
  Impact of proximity to debt covenant violation on earnings management. Review of Accounting Studies. 19:473.
- 2013
  
  Did Right Case Take a Wrong Turn?. International Research Journal of Applied Finance. II:96-100.
- 2013
  
  THE EFFECTIVENESS OF THE PCAOB INSPECTION PROCESS. International Journal of Management Accounting Research. 3:73.
- 2009
  
  The effect of the prolonged bull market on the market response to large and small stock distributions. American Journal of Finance and Accounting. 1:312.
- 2007
  
  The effect of a prolonged bull market on the market response to stock distributions. Available at SSRN 1006143.
- 2006
  
  Signaling Managerial Optimism through Stock Dividends and Stock Splits: A Reexamination of the Retained Earnings Hypothesis. Journal of Financial and Quantitative Analysis.
- 2005
  
  Signaling managerial optimism through stock dividends and stock splits: a reexamination of the retained earnings hypothesis. Journal of Financial and Quantitative Analysis. 40:531.
- 2004
  
  Explaining the decline in CPA candidates. The CPA Journal. 74:62.
- 2004
  
  Trading on the Warsaw stock exchange—from reopening in 1991--2000. Journal of International Accounting, Auditing and Taxation. 13:121.
- 2001
  
  Assessing the reliability of information obtained through the Internet. The CPA Journal. 71:54.
- 2001
  
  Perceptions of benefit and justice and desired outcomes. Advances in Accounting Behavioral Research. 4:361.
- 2001
  
  Stock dividends and splits: Anticipation, signaling, and market response. Journal of Accounting, Auditing \& Finance. 16:141.
- 2001
  
  THE CPA AND THE COMPUTER.. CPA Journal. 71:54.
- 2000
  
  SUBSTANTIAL AUTHORITY ON THE INTERNET. Ohio CPA Journal. 59:64.
- 1999
  
  How companies are complying with the comprehensive income disclosure requirements. Ohio CPA Journal. 58:13.
- 1998
  
  Comprehensive Income: Gauging a Company Exposure to Risk. JOURNAL OF LENDING AND CREDIT RISK MANAGEMENT. 81:52.
- 1998
  
  Downsizing, Corporate Performance, and Shareholder Wealth . MidAmerican Business Journal. 13:11-20.
- 1998
  
  Downsizing, corporate performance, and shareholder wealth. American Journal of Business. 13:11.
- 1998
  
  How to Value Gifts of Employee Stock Options. TAX ADVISER. 29:848.
- 1998
  
  Michael Eisner's compensation agreement with Disney. Issues in Accounting Education. 13:957.
- 1998
  
  The impact of litigation against an audit firm on the market value of nonlitigating clients. Journal of Accounting, Auditing \& Finance. 13:117.
- 1997
  
  Computing employee stock option values with a spreadsheet. Strategic Finance. 79:44.
- 1997
  
  Reporting Comprehensive Income in the Financial Statements. OHIO CPA JOURNAL. 56:10.
- 1997
  
  THE COMPLEXITIES OF THE SEC. 165 (I)(1) DISASTER LOSS ELECTION. TAX ADVISER. 28:646.
- 1996
  
  How to Account for Stock Options in Nonpublic Companies. SMALL BUSINESS CONTROLLER. 9:26.
- 1996
  
  Intra-industry information transfers and stock repurchases. Research in Finance. 14:71.
- 1995
  
  An Update on the Nanny Tax. OHIO CPA JOURNAL. 54:19.
- 1995
  
  Exposure to the Extracontractual. Journal of Accountancy. 180:89.
- 1995
  
  INFORMED TRADING RISK AND BID-ASK SPREAD CHANGES AROUND OPEN MARKET STOCK REPURCHASES IN THE NASDAQ MARKET. Journal of Financial Research. 18:311.
- 1995
  
  Tax Consequences of Employee Stock Options. OHIO CPA JOURNAL. 54:25.
- 1994
  
  Stock-based compensation: Estimating option values. The CPA Journal. 64:60.
- Return Distributions on the Warsaw Stock Exchange
Article (Web of Science)
- 2018
  
  "Back to the Future'' (Or How a Product Last Sold Almost 60 Years Ago Resulted in a Current Financial Statement Restatement). ISSUES IN ACCOUNTING EDUCATION. 33:9-17.
  Full Text via DOI: 10.2308/iace-51968
- 2014
  
  Impact of proximity to debt covenant violation on earnings management. REVIEW OF ACCOUNTING STUDIES. 19:473-505.
  Full Text via DOI: 10.1007/s11142-013-9252-9
- 2005
  
  Signaling Managerial Optimism through Stock Dividends and Stock Splits: A Reexamination of the Retained Earnings Hypothesis. Journal of Financial and Quantitative Analysis. 40:531-561.
  Full Text via DOI: 10.1017/s0022109000001861
Book (Faculty180)
- 1999
  
  Nowy miernik wyniku finansowego. Rachunkowo{\'s}{\'c}.
Case Study (Faculty180)
- 2023
  
  This Deserves A Huh?. 20.
Lecture or Panel Discussion (Faculty180)
- 2019
  
  Effects of Changes in Tick Size and Capital Gains on the market Response to Stock Distributions. Zhejiang University of Finance and Economics.
Other Scholarly Work (Faculty180)
- 1993
  
  An analysis of the effect of the expectation gap statements on auditing standards on the reporting of going concern
Presentation (Faculty180)
- 2018
  
  Stock Dividends and Splits: Background, Prior Research and The Impact of Institutional Changes on the Market Response to Stock Distributions
- 2017
  
  Ensuring Academic Integrity in Online Courses: A Case Analysis in Three Testing Environments
Proceedings (Faculty180)
- 2023
  
  A Pox on Both Their Houses: The Impact of COVID-19 on Auditing and Public Accounting. 47.

full name

Diana R Franz

visualizations

Cumulative publications in Scholars@UToledo

Co-author Network

research areas

Business & Economics