Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Cash and Credit Main Page |
Project Management Main Page
Afterman, A. B. 2016. Equity crowdfunding. The CPA Journal (January): 66-67.
Attuel-Mendes, L. 2014. Crowdfunding platforms for microfinance: A new way to eradicate poverty through the creations of a global hub? Cost Management (March/April): 38-47.
Barlas, S. 2016. H.R. 4139 extends exemption, and Crowdfunding portals open. Strategic Finance (August): 9. (Related to SOX and SEC's crowd funding program).
Bogdani, E., M. Causholli and W. R. Knechel. 2022. The role of assurance in equity crowdfunding. The Accounting Review (March): 51-76.
Brody, R. G., L. Trujillo and M. Shenberger. 2019. Crowdfunding: Are those in need really being served? Journal of Forensic & Investigative Accounting 11(3): 459-464.
Cade, N. L., S. M. Garvaglia and V. B. Hoffman. 2023. Why some investors avoid accounting information: Identifying a psychological cost of information acquisition using the securities-based crowdfunding setting. The Accounting Review (November): 97-120.
Gaynor, G., J. Morse and M. Pevzner. 2015. The crowd-funding effect: The SECs' crowdfunding rule will create new challenges for CFOs'. Strategic Finance (October): 34-39.
Gong, J., J. Krishnan and Y. Liang. 2022. Securities-based crowdfunding by startups: Does auditor attestation matter? The Accounting Review (March): 213-239.
Journal of Accountancy. 2016. IRS note general principles of crowdfunding income; Tax Court allows D.C. snow day extension for petition filing; Wellness rewards and premiums not excludable from employees' income. Journal of Accountancy (September): 82.
Ku, C. and M. Firoozi. 2019. The use of crowdsourcing and social media in accounting research. Journal of Information Systems (Spring): 85-111.
Levine, M. L. and P. A. Feigin. 2014. Crowdfunding provisions under the new rule 506(c). The CPA Journal (June): 46-51. (Crowdfunding refers to using social media web sites (e.g., Facebook and LinkedIn) to raise small amounts of capital).
Madsen, J. M. and J. L. McMullin. 2020. Economic consequences of risk disclosures: Evidence from crowdfunding. The Accounting Review (July): 331-363.
McCann, D. 2013. Solar crowdfunding heats up. CFO (December): 9.
Metrejean, C. T. and B. A. McKay. 2015. Crowdfunding and income taxes: Whether and how this still-new funding source is subject to income taxes remains unclear, but some principles can be applied. Journal of Accountancy (October): 45-48.
Metrejean, C. T. and B. A. McKay. 2018. Donation-based crowdfunding and nontaxable gifts: This growing means of contributing to causes and hardship relief requires special attention from recipients and their tax advisers. Journal of Accountancy (March): 42-46.
Rechtman, Y. and S. O'Callaghan. 2014. Understanding the basics of crowdfunding. The CPA Journal (November): 30-33.
Ryan, V. 2013. Crowdfunding for grown-ups. CFO (March): 8-9.
Segarra, M. 2013. SEC proposes crowdfunding rules. CFO (November): 12.
Segarra, M. 2013. Will VC firms join the crowd? How crowdfunding and venture capital can coexist. CFO (May): 25.
Stanko, M. A. and D. H. Henard. 2016. How crowdfunding influences innovation. MIT Sloan Management Review (Spring): 15-17.
Vien, C. L. 2015. Crowdfunding brings new opportunities for CPAs: As crowdfunding continues to take off, CPAs can help small and medium-size enterprises navigate the complexities of this new sphere. Journal of Accountancy (October): 39-42.
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Crowdsourcing
Barry, J. S. 2014. Crowdsourcing in the 21st century. The CPA Journal (April): 5.
Buchheit, S., D. W. Dalton, T. J. Pollard and S. R. Stinson. 2019. Crowdsourcing intelligent research participants: A student versus MTurk comparison. Behavioral Research In Accounting 31(2): 93-106.
Byrum, J. and A. Bingham. 2016. Improving analytics capabilities through crowdsourcing. MIT Sloan Management Review (Summer): 43-48.
Cascino, S., M. Correia and A. Tamayo. 2019. Does consumer protection enhance disclosure credibility in reward crowdfunding? Journal of Accounting Research (December): 1247-1302.
Harvard Business Review. 2017. Rethinking crowdsourcing. Harvard Business Review (November/December): 20-22.
Harvard Business Review. 2017. The magic of "crowdsourcing". Harvard Business Review (January/February): 28.
Ku, C. and M. Firoozi. 2019. The use of crowdsourcing and social media in accounting research. Journal of Information Systems (Spring): 85-111.
Ma, X., J. Kuem, J. Hou, L. Khansa and Z. Zhu. 2021. Are all contributions equal? Investigating the role of community participation in crowdwork. Decision Sciences 52(6): 1282-1325.
Malhotra, A., A. Majchrazak, L. Kesebi and S. Looram. 2017. Developing innovative solutions through internal crowdsourcing: Internal crowdsourcing, which enlists ideas from employees, is not as well-known as other forms of crowdsourcing. Managed well, however, it can open up rich new sources of innovation. MIT Sloan Management Review (Summer): 73-79.
O'Leary, D. E. 2015. Armchair auditors: Crowdsourcing analysis of government expenditures. Journal of Emerging Technologies in Accounting (12): 71-91.
O'Leary, D. E. 2015. Crowdsourcing tags in accounting and finance: Review, analysis, and emerging issues. Journal of Emerging Technologies in Accounting (12): 93-115.
O'Leary, D. E. 2019. Enterprise crowdsourcing innovation in the Big 4 consulting firms. Journal of Emerging Technologies in Accounting 16(2): 99-118.
Wen, Z. and L. Lin. 2016. Optimal fee structures of crowdsourcing platforms. Decision Sciences 47(5): 820-850.
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