Charles Cullinan

Ph D, University of Kentucky

MS, State University of New York at Albany

BS, Suffolk University

Cullinan, C. P.,Precourt, E., Axesstel: A Revenue Recognition Case, .

Cullinan, C.,Earley, C.,Keane, M.,Roush, P., Chief Audit Executives' Perceptions of the Relationship Between an Organization's Audit Committee and the Internal Audit Function, AAA National Meeting.

Cullinan, C.,Mahoney, L.,Roush, P., Are CSR Activities Associated with Shareholder Voting in Director Elections and Say-On-Pay Votes? , Journal of Contemporary Accounting and Economics.

Cullinan, C.,Mahoney, L.,Roush, P., External CSR Rating Influences on Shareholder Voting Patterns for CSR Shareholder-Sponsored Proposals. , Research on Professional Responsibility and Ethics in Accounting.

Cullinan, C.,Mahoney, L.,Roush, P., Forthcoming. Corporate Social Responsibility and Shareholder Support for Corporate Governance Changes, Social Responsibility Journal.

Cullinan, C.,Precourt, E., Axesstel: A Revenue Recognition Case. , Journal of the Academy of Business Education.

Cullinan, C.,Wright, G., Sino-Forest Corporation: The Case of the Standing Timber., Global Perspectives on Accounting Education.

Cullinan, C.,Zheng, X.,Du, H., Size variables in audit fee models: An examination of the effect of alternative mathematical transformations, Auditing: A Journal of Practice & Theory.

Precourt, E.,Cullinan, C.,Zheng, X., Portfolio Liquidity and Share Turnover of Closed-end Mutual Funds, Journal of Accounting and Finance.

Rehman, R.,Zhang, J.,Upsal, J.,Cullinan, C.,Naseem, M., Are environmental social governance equity indices a better choice for investors? An Asian perspective, Business Ethics: A European Review.

Cullinan, C.,Holowczak, R.,Louton, D.,Saraoglu, H., A Thematic Analysis of Code of Ethics Disclosures in SEC 8-K Item 5.05, Business Ethics, the Environment & Responsibility, 2024.

Cullinan, C.,Holowczak, R.,Louton, D.,Saraoglu, H., Costs Associated with Exit or Disposal Activities: A Topic Modeling Investigation of Disclosure and Market Reaction, Intelligent Systems in Accounting, Finance and Management, 2023.

Cullinan, C.,Xu, S.,Fangjun, W.,Dong, N., Corporate Tax Avoidance and Corporate Social Responsibility Disclosure Readability: Evidence from China, Australian Accounting Review, 2022.

Cheng, .,Cullinan, C.,Zhang, J., Cross- Listings and Dividend Size and Stability: Evidence from China, Accounting and Finance, 2021.

Liu, H.,Cullinan, C.,Zhang, J., . Litigation against clients and audit lag: An examination of the role of state ownership and regional legal development in China., Managerial Auditing Journal, 2021.

Lynch, N.,Cullinan, C.,Lynch, M., . Managing the Going Concern Risk in an Uncertain Environment., CPA Journal, 2020.

Lynch, N.,Lynch, M.,Cullinan, C., Managing the going concern risk in an uncertain environment, CPA Journal, 2020.

Cullinan, C.,Mahoney, L.,Thorne, L., CSR Performance: Insights from Dual-class firms, Research on Professional Responsibility and Ethics in Accounting, 2020.

Hui, L.,Cullinan, C. P.,Zhang, J., Modified audit opinions and debt contracting: Evidence from China, Asia-Pacific Journal of Accounting and Economics , 2020.

Rehman, R.,Riaz, Z.,Cullinan, C.,Zhang, .,Wang, F., Institutional ownership and value relevance of corporate social responsibility, Sustainability, 2020.

Wang, F.,Xu, S.,Sun, J.,Cullinan, C., Corporate Tax Avoidance: A Literature Review and Research Agenda, Journal of Economic Surveys, 2020.

Cullinan, C.,Mahoney, L.,Roush, P., Directors & Corporate Social Responsibility: Joint consideration of director gender and the director’s role, Social and Environmental Accountability Journal, 2019.

Cullinan, C.,Mahoney, L.,Roush, P., Entrenchment v. long- term benefits: Classified boards and CSR, Journal of Global Responsibility, 2019.

Holowczak, R.,Louton, D.,Saraoglu, H.,Cullinan, C., Modeling Market Reactions to Auditor Changes Using Variable Selection Algorithms: A Meta-Analysis, Economics and Applied Informatics, 2019.

Yang, B.,Cullinan, C. P.,Hui, L., Analyst following and pay- Performance sensitivity: Evidence from China, Applied Economics, 2018.

Cullinan, C.,Wang, F.,Wang, P.,Sun, J., Whose interests do independent directors represent? Examining the ownership-contingent nature of the relationship between board independence and tunneling., China Accounting and Finance Review 中国会计与财务研究 , 2017.

Cullinan, C.,Zheng, X., Accounting Outsourcing and Audit Lag, Managerial Auditing Journal, 2017.

Cullinan, C.,Du, H.,Zheng, X., Size Variables in Audit Fee Models: An Examination of the Effects of Alternative Mathematical Transformations, Auditing: a journal of practice & theory, 2016.

Cullinan, C.,Zheng, X.,Precourt, E., Is There a Relationship Between the Liquidity of Closed-End Funds’ Portfolios, Fund Ownership by Smaller Investors and the Liquidity of the Funds’ Shares?, Research in Finance, 2016.

Cullinan, C.,Mahoney, L.,Roush, P., Corporate Social Responsibility and Shareholder Support for Corporate Governance Changes., Social Responsibility Journal, 2016.

Cullinan, C.,Zheng, X.,Precourt, E., Is there a relationship between the liquidity of closed-end funds’ portfolios, fund ownership by smaller investors and the liquidity of the funds’ shares? , Research in Finance, 2016.

Liu, B.,Cullinan, C.,Zhang, J.,Wang, F., Loan guarantees and the cost of debt: evidence from China., Applied Economics , 2016.

Cullinan, C.,Zheng, X., Outsourcing accounting information systems: Evidence from closed-end mutual fund families, International Journal of Accounting Information Systems, 2015.

Cullinan, C., Medical loss ratios: an overview of accounting & public policy issues, Journal of Accounting, Ethics & Public Policy, 2015.

Zheng, X.,Cullinan, C., Valuation scepticism, liquidity benefits and closed-end fund premiums/discounts: evidence from fair value disclosures, Accounting & Finance, 2014.

Cheng, Z.,Zhang, J.,Cullinan, C., Free cash flow, growth opportunities, and dividends: Does Cross-Listing Of Shares Matter? , Journal of Applied Business Research (JABR), 2014.

Rohland, C. W.,Cullinan, C., Sentinel Management Group: A Case Study on Attestation Standards, Issues in Accounting Education, 2014.

Zheng, X.,Cullinan, C., Outsourcing accounting information systems: Evidence from closed-end mutual fund families, International Journal of Accounting Information Systems, 2014.

Cullinan, C.,, .,Folami, L., The Bayou Company: An IFRS Case, AAA 2013 Annual Meeting, Anaheim, CA, 2013.

Chung, J.,Frank, M.,Long, J. H.,Mueller-Phillips, J.,O’Reilly, D. M.,Cullinan, C., The auditor’s approach to subsequent events: Insights from the academic literature, Auditing: A Journal of Practice & Theory, 2013.

Earley, C. E.,Roush, P. B.,Cullinan, C., Multiple auditing standards and standard setting: Implications for practice and education, Current Issues in Auditing, 2013.

Wang, F.,Yang, B.,Zhang, J.,Cullinan, C., Audit opinion improvement and the timing of disclosure, Advances in Accounting, 2012.

Zheng, X.,Cullinan, C., Asset Liquidity and Mutual Fund Management Fees: Evidence from Closed-End Mutual Funds, Accounting and Finance Research, 2012.

Wang, F.,Wang, P.,Zhang, J.,Cullinan, C., Ownership structure and accounting conservatism in China, Journal of International Accounting, Auditing and Taxation, 2012.

Du, H.,Zheng, X.,Cullinan, C., Barriers to entry to the big firm audit market: Evidence from market reaction to switches to second Tier audit firms in the post-sox period, Research in Accounting Regulation, 2012.

Du, H.,Cullinan, C., Client Selectivity Among Mid-Sized Auditing Firms: Evidence From The Post-Sox Audit Market Realignment, Journal of Business & Economics Research (JBER), 2012.

Roush, P. B.,Zheng, X.,Cullinan, C., CEO/Chair duality in the Sarbanes-Oxley era: Board independence versus unity of command. , Research on Professional Responsibility and Ethics in Accounting, 2012.

Wright, G. B.,Cullinan, C., CV Technologies/Cold-fX, Journal of Accounting Education, 2012.

Bline, D.,Cullinan, C., An analysis of mutual fund custodial fees, Journal of Applied Business Research (JABR), 2011.

Roush, P. B.,Cullinan, C., Has the likelihood of appointing a CEO with an accounting/finance background changed in the post-Sarbanes Oxley era?, Research in Accounting Regulation, 2011.

Du, H.,Jiang, W.,Cullinan, C., Is compensating audit committee members with stock options associated with the likelihood of internal control weaknesses?, International Journal of Auditing, 2010.

Sutton, S. G.,Arnold, V.,Cullinan, C., Technology monoculture: ERP systems,“techno-process diversity” and the threat to the information technology ecosystem, Advances in Accounting Behavioral Research, 2010.

Hughes, S. B.,Sander, J. F.,Higgs, S. D.,, .,Cullinan, C., The Impact of Cultural Environment on Students’ Abilities to Perform Analytical Procedures, , 2009.

Hughes, S. B.,Sander, J. F.,Higgs, S. D.,Cullinan, C., The impact of cultural environment on entry-level auditors’ abilities to perform analytical procedures, Journal of international accounting, auditing and taxation, 2009.

Zheng, X.,Cullinan, C., Compensation/audit committee overlap and the design of compensation systems, International Journal of Disclosure and governance, 2009.

Cullinan, C., What Type of Companies Choose a CEO with a Marketing Background?, The Business Review, Cambridge, 2008.

Du, H.,Wright, G. B.,Cullinan, C., Is there an association between director option compensation and the likelihood of misstatement?, Advances in Accounting, 2008.

Du, H.,Wright, G. B.,Cullinan, C., Is There a Relationship Between Management Compensation and Revenue Misstatement?, Journal of Forensic Accounting, 2007.

Sander, J. F.,Hughes, S. B.,Higgs, S.,Cullinan, C., The Impact of Cultural Environment on Students’ Abilities to Perform Analytical Procedures, , 2007.

Du, H.,Wright, G. B.,Cullinan, C., A test of the loan prohibition of the Sarbanes-Oxley Act: Are firms that grant loans to executives more likely to misstate their financial results?, Journal of Accounting and Public Policy, 2006.

Sutton, S. G.,Cullinan, C., DEFRAUDING THE PUBLIC INTEREST, Accounting Ethics: Crisis in accounting ethics, 2006.

库利南, .,赖特, .,Wright, G. B.,宋建波, .,Cullinan, C., 美国证监会审计案例精选: Cases from the SEC files: topics in auditing, 中国人民大学出版社, 2005.

Bline, D.,Cullinan, C., The effects of labour on accounting choice in Canada, Canadian Accounting Perspectives, 2003.

Cullinan, C., Competing size theories and audit lag: evidence from mutual fund audits, Journal of the American Academy of Business, Cambridge, 2003.

Cullinan, C.,Wright, G., Cases from the SEC files, Pearson Education, Inc, 2003.

Cullinan, C., SEC audit requirements and audit fees, Research in Accounting Regulation, 2002.

Sutton, S. G.,Cullinan, C., Defrauding the public interest: a critical examination of reengineered audit processes and the likelihood of detecting fraud, Critical Perspectives on Accounting, 2002.

Cullinan, C., Accessing a Company’s Strategic and Operational Information, Business Information Alert, 2001.

Cullinan, C., Evidence of non-big 6 market specialization and pricing power in a niche assurance service market, Auditing: a journal of practice & theory, 1999.

Cullinan, C., International trade and accounting policy choice: theory and Canadian evidence, The International Journal of Accounting, 1999.

Cullinan, C., Evidence of non-big 6 market specialization and pricing power in a niche assurance service market-Reply, , 1998.

Wright, G.,Cullinan, C.,Bline, D., Recognizing ethical issues: The joint influence of ethical sensitivity and moral intensity, Research on Accounting Ethics, 1998.

Cullinan, C., Audit pricing in the pension plan audit market, Accounting and Business Research, 1997.

Greenlee, J. S.,Cullinan, C., Machiavellianism and Public Accountants, Accounting Enquiries, 1997.

Wright, G. B.,Bline, D.,Cullinan, C., The relationship between an individual’s values and perceptions of moral intensity: an empirical study, Behavioral Research in Accounting, 1997.

Bline, D.,Cullinan, C., Distributions to stockholders: Legal distinctions and accounting implications for classroom discussion, Issues in Accounting Education, 1995.

Greenlee, J. S.,Cullinan, C., Does Passing the CPA Exam on the First Try Affect Future in Public Accounting?, New Accountant, 1995.

Greenlee, J. S.,Morand, D. A.,Cullinan, C., Machiavellianism among Business school Students: A Multi-Institution Comparison, Psychological reports, 1995.

Greenlee, J. S.,Morand, D.,Cullinan, C., Machiavellianism Among Business School Students, Psychological Reports, 1995.

Clark, M. W.,Knoblett, J. A.,Cullinan, C., Accounting Information and Collective Bargaining, Journal of Accounting Literature, 1994.

Cullinan, C., Motivating Factors for Accounting Policy Choice: The Case of Accounting for the Investment Tax Credit in Canada, International Journal of Accounting, 1994.

Knoblett, J. A.,Cullinan, C., Unionization and accounting policy choices: An empirical examination, Journal of Accounting and Public Policy, 1994.

Cullinan, C., Labor organization and accounting policy choice: an empirical study, Ph.D. Thesis, 1991.

Cullinan, C., Railroad Regulatory Accounting In An Era Of Rail Deregulation, Journal of Applied Business Research (JABR), 1991.

Outstanding Service Award, AAA Public Interest Section, 2019

Managerial Auditing Journal Outstanding Reviewer , 2018

Travel funding from The Higher Education Institute of Hong Kong, 2016

Travel funding from IFC of the World Bank, 2015

AAA Public Interest Section Outstanding Service Award, 2015

Outstanding Professor MPAc Program, 2015

Outstanding Professor MPAc Program, 2014

Outstanding Faculty Contributions to Research, 2014

Best Paper Award, 2014