Professor Adams's Lecture Materials

Academic articles

Articles under review

1. Adams, T., Y. Kim, T. Kravet, and M. Lee. 2025. The Impact of post-acquisition accounting integration on long-term M&A success. Invited for presentation at the 2025 Contemporary Accounting Research (CAR) conference.

Working papers

1. Adams, T. and W. Kline. 2025. The Effect of CEO and CFO Compensation Structures on the Quarterly Guidance Cessation Decision. Preparing for submission.

Published articles

1. Adams, T., J. Krishnan, and M. Li. 2023. Implications of Divided Responsibility in Audits Involving Other Auditors. Forthcoming, Current Issues in Auditing.

2. Adams, T. and Y. Zhou. 2023. Inexperienced component auditors and the internal information asymmetry of multinational corporations. Forthcoming in Journal of Accounting, Auditing & Finance.

3. Adams, T., J. Krishnan, and J. Krishnan. 2021. Client influence and auditor independence revisisted: Evidence from auditor resignations. Journal of Accounting and Public Policy, 40 (5).

4. Adams, T. and T. Neururer. 2021. Earning announcement saliency and option trading. Review of Financial Economics, 40: 44-62.

5. Adams, T. and T. Neururer. 2020. Earnings announcement timing, uncertainty, and volatility risk premiums. Journal of Futures Markets, 40: 1603-1630.

Practitioner articles

1. Lafond, C.A. and T. Adams. 2023. The SECURE 2.0 Act: Impact on retirement savings and plans.

   • Lafond, C.A. and T. Adams. 2023. The SECURE 2.0 Act: Impact on retirement savings and plans. Estate Planning. (This article represents a reprint. The publisher of this article, Thomson Reuters, requested to reprint a previously published article from Practical Tax Strategies, which is listed below).

   • Lafond, C.A. and T. Adams. 2023. The SECURE 2.0 Act: Impact on retirement savings and plans. Practical Tax Strategies.

2. Adams, T. and C.A. Lafond. 2022. Changes to Form 1099-K. Journal of Accountancy.

3. Adams, T., C.A. Lafond, and K. Wentzel. 2022. Exodus from Russia a Tangle for the Big 4. CPA Now – PICPA’s Blog for Pennsylvania CPAs.

4. Lafond, C.A. and T. Adams. 2021. Dropping the Curtain on Entertainment Deductions. Journal of Accountancy.

5. Lafond, C.A. and T. Adams. 2020. Final Regulations on the Meals and Entertainment Deduction. Tax Insider.

6. Adams, T. and C.A. Lafond. 2020. COVID-19 Relief - Presidential Actions Affect Payroll Taxes and Other Matters. Practical Tax Strategies.

7. Adams, T. and C.A. Lafond. 2020. The Secure Act’s Changes. Journal of Accountancy.