ROBERT J. KIRSCH Accounting

PAPERS PUBLISHED IN PROCEEDINGS:

"The Big Six and the Penetration of the Peoples Republic of China, the Commonwealth of Independent States, and the Central European Nations," with Ken Laird of SCSU, and Thomas G. Evans of the University of Central Florida.  NEBAA International Conference Proceedings, November 14-15, 1997.         

"SFAS No. 52, An Accounting Policy Intervention," Western AAA, Sacramento, CA, April 30‑May 2, 1987.  Preliminary draft of paper blind reviewed.  Coauthors: Thomas G. Evans and Timothy S. Doupnik.  Abstract published.

"Foreign Socio-Economic Environments of Subsidiaries and the Functional Currency Decisions of U.S. Based MNCs," Second Symposium on Cross Cultural Consumer and Business  Studies," Honolulu, December 1987.  Abstract of proposed paper blind reviewed.  Coauthors:  T.G. Evans and Timothy S. Doupnik.

"Culture's Impact Upon the U. S. Securities and Exchange Commission's Responses to the Globalization of Securities Offerings." Northeast Accounting Association Regional Annual Meeting, Hartford, CT, April 20-22, 1995. Working paper blind reviewed. Abstract published.

"Culture's Impact Upon the U. S. Securities and Exchange Commission's Responses to the Globalization of Securities Offerings," at the New England Business Administration Association's 1995 International Conference at Southern, October 20-21, 1995. Abstract published.

With T. G. Evans and Timothy S. Doupnik. "Foreign Socio-Economic Environments of Subsidiaries and the Functional Currency Decisions of U. S. Based MNCs." Second Symposium on Cross Cultural Consumer and Business Studies, Honolulu, December 1987. Abstract of proposed paper blind reviewed.

With Thomas G. Evans and Timothy S. Doupnik. "SFAS No. 52, An Accounting Policy Intervention." Western AAA, Sacramento, CA, April 30-May 2, 1987. Preliminary draft of paper blind reviewed. Abstract published.

Political Science Proceedings:

"Student Conducted Survey of the Opinions of Orangeburg Retail Business Managers, White and Non-White, on Local Political Issues." Proceedings of the Sixteenth Annual International Convention of the Association of Educational Data Systems, Atlanta, GA, May 15-19, 1978.

With Carl E. Swenson. "Student Survey: A Political Science and Computer Science Team-Teaching Experiment." Proceedings of the 1976 Conference on Computers in the Undergraduate Curricula, State University of New York-Binghamton, June 14-16, 1976.

JOURNAL ARTICLES PUBLISHED:

Refereed Publications on International Accounting Topics:

“Political Culture, the U. S. Securities and Exchange Commission, and the Internationalization of Securities Trading.”  Invited for publication in the Bournemouth University Working Paper Series.  Forthcoming.

With Ken Laird of SCSU, and Thomas G. Evans of the University of Central Florida. "The Entry of International CPA Firms into Emerging Markets: Motivational Factors and Growth Strategies."  Submitted to the International Accounting Section of the American Accounting Association.  April 1999,  accepted for publication by The International Journal of Accounting.  Vol. 35 (No. 1), pp. 1-21, 2000.

With Dawn Beck-Dermer. "Proposed Revisions of International Accounting Standard No. 21 and Their Implications for Translation Accounting in Selected English Speaking Countries." International Journal of Accounting 30:1 (1995): 1-24.

"Toward a Global Reporting Model: Culture and Disclosure in Selected Capital Markets." Research in Accounting Regulation 8 (1994): 71-109.

With Thomas G. Evans. "The Implementation of SFAS 52; Did the Functional Currency Approach Prevail?" International Journal of Accounting 29:1 (1994): 24-33.

With Wayne Johnson. "The Impact of Fluctuating Exchange Rates on U. S. Multinational Corporate Evaluation of Foreign Subsidiary Performance." International Journal of Accounting 26 (1991): 149-173.

With Dennis D. Strouble, Wayne A. Johnson, and Stan G. Aungst. "TRANSFER: An Expert System's Approach to Transfer Pricing." Expert Systems with Applications: An International Journal 3 (1991): 481-487.

With Rudolf Brunovs. "Goodwill Accounting in Selected Countries and the Harmonization of International Accounting Standards." Abacus 27:2 (1991): 135-161.

With Wayne Johnson. "International Transfer Pricing and Decision Making for U. S. Multinational Firms." International Journal of Management 8:2 (June 1991): 554-561.

With Thom Evans and Tim Doupnik. "SFAS No. 52, An Accounting Policy Intervention: U. S. Based Multinational Corporate Preenactment Lobbying Behavior." Advances in International Accounting 3(1990): 155-171.

With Yass Alkafaji. "Globalization of Disclosure Requirements: Regulators Response." International Journal of Management 5:2 (June 1988): 220-228.

Refereed Publications on Other Accounting Topics:

With Park E. Leathers and Ken C. Snead. "Student Versus Recruiter Perceptions of the Importance of Staff Auditor Performance Variables." Accounting Horizons 7:4 (December 1993): 58-69.

With S. Sakthivel. "Accounting for Software Developed for Internal Use: Unfinished Business." Management Accounting (January 1993): 38-43.

Political Science Articles:

"American Suez Policy Prior to the Outbreak of War Over the Canal." The Claflin College Review 4:1 (December 1979).

"The Impact Upon and Responses of the European Community and Its Members to the 1973-74 Oil Crisis Through the End of 1976." The Claflin College Review 3:1 (December 1978).

"Domestic Intelligence Activities: The Eisenhower Years." The Claflin College Review 2:1 (December 1977).

"The Dulles State Department, 1953-59; Contemporary Implications of a Case Study of Administrative Reorganization." The Claflin College Review 1:2 (May 1977).

"Socio-Political Profile of Claflin College Students." The Claflin College Review 1:1 (December 1976).

RESEARCH INTERESTS IN GENERAL:

International Accounting Standards and Harmonization; Globalization of Securities Trading and Disclosure Requirements; Transfer Pricing--Domestic and International; Impact of Culture on Firms; Impact of FASB Standards upon Corporate Decision Makers and Financial Analysts; Male/Female Relations in the Accounting Work Place; Accounting Standards and Governmental Policy

CURRENT/FUTURE SPECIFIC RESEARCH PROJECTS:

International Accounting Paper Under Revision:

"Culture's Impact Upon the U. S. Securities and Exchange Commission's Responses to the Globalization of Securities Offerings." Submitted to Accounting, Organizations and Society, February 1996. Under revision for resubmission.

Other Accounting Research Activity in Progress:

"Continuation and Extension of Data Base for Modeling Effective Research and Development Management Practices in U. S. and German Companies to Include Global Issues," with Carey C. Curtis. The researchers received Southern Connecticut State University research assigned time for one semester in academic year 1994-95 to encourage this research project, and a CSU Partnership Grant for 1997-98.  

  "Earnings Statement Income Tax Expense: Should It Follow the Tax Return or Be Matched to Financial Accounting Revenues?" Working paper presented and discussed in Russia. Revisions in process.

DISSERTATION TITLE #1:

SFAS No. 52, An Accounting Policy Intervention: U. S.-Based Multinational Corporate Pre-Enactment Lobbying Behavior And Post-Enactment Reaction

INSTITUTION GRANTING PH.D #1:

University of South Carolina, Accounting

DISSERTATION TITLE #2:

Relations Between the Eisenhower Administration and the American Press During the Suez and Lebanon Crises, 1956 and 1958

INSTITUTION GRANTING PH.D #2:

Dropsie College, Middle East Area Studies