Dwayne McSwain PhD

Ph.D., University of Texas at Arlington; M.B.A., Tarleton State University; B.S., University of North Carolina at Charlotte; A.A.S., Gaston College. Dwayne McSwain is an Associate Professor of accounting at Appalachian State University. His research has been published in Internal Auditing, Journal of Accounting Literature, Journal of Government Financial Management, The CPA Journal, among others. He co-authored annual updates to Applying Government Accounting Principles for eight years and most recently co-authored the 11th edition of Governmental and Nonprofit Accounting: Theory and Practice. He is a member of the American Accounting Association, American Institute of CPAs, Association of Government Accountants, Government Finance Officers Association, and the Texas Society of CPAs.

There are 17 included publications by Dwayne McSwain PhD:

TitleDateViewsBrief Description
Assessment Of Statistical Power In Contemporary Accounting Information Systems Research 2004 379 The purpose of this study is to provide a current, representative assessment of statistical power in accounting information systems (AIS) research. This study empirically investigates whether the statistical power of extant AIS research has been stro...
Condition Of The Cities: A View From The CAFRs 2011 275 The “Great Recession” created continuing financial challenges for governments, particularly cities. Many cities faced lower tax bases—including lower property values, lower taxable incomes and lower taxable sales—and reduced state financial assistanc...
Data Mining: A Mature Technology In A Modern Economy 2007 386 Computer technology that enhances the intuitive and predictive quality of information is highly attractive to any enterprise seeking a sustainable competitive advantage. Data mining products have become an integral part of every business plan, provid...
The Enemies Within Your Organization: Occupational Fraud In The Oil, Gas And Energy Sector 2016 210 A headline like the following is definitely an attention grabber: "IRAN BILLIONAIRE SENTENCED TO DEATH IN OIL FUND FRAUD CASE." This headline is from a March 2016 story about billionaire Babak Zanjani and two other individuals receiving the death pen...
A Fall From Grace 2015 317 A visit with Mickey Mouse was one of the last things members of Small Town Church imagined their tithes would finance. However, that is exactly what happened when Grace Grifter, the church’s secretary and bookkeeper, embezzled more than $100,000 over...
Financial Disclosure Management In The Nonprofit Sector: A Framework For Past And Future Research 2013 2287 This paper provides a review and synthesis of past research regarding financial disclosure management by nongovernmental nonprofit organizations and suggests directions for future study. The primary purpose of this review is to summarize the evidence...
Impaired Capital Assets: A Closer Look At GASB Statement No. 42 2006 990 Garnering international attention, hurricanes Katrina and Rita successively battered or destroyed property from Florida to Texas. Homes, businesses and other entities were all affected by the devastation of these storms. The destruction of this doubl...
Intangibles: Governments' Forgotten Capital Assets 2008 359 Prior to implementing Governmental Accounting Standards Board (GASB) Statement 34, Basic Financial Statements -- and Management's Discussion and Analysis -- for State and local Governments, governments typically reported few, if any, of their intangi...
Managing Risk In A Poor Economy: The Association Between Economic Activity And Auditor Response To Risk 2016 1126 We examine the association between economic climate and auditor risk acceptance as measured by the auditors' reaction to internal control weaknesses. We hypothesize and find that auditors address risk in a way that is conditioned on theeconomic envir...
Managing Risk In A Poor Economy: The Association Between Economic Activity And Auditor Response To Risk 2016 269 We examine the association between economic climate and auditor risk acceptance as measured by the auditors' reaction to internal control weaknesses. We hypothesize and find that auditors address risk in a way that is conditioned on the economic envi...
Playing The Numbers Game: Program Ratio Management In Nonprofit Organizations 2016 797 Nonprofit organizations are often evaluated using the program ratio: the proportion of mission-related program expenses to total expenses. Nonprofit managers have incentives to manipulate the reporting of financial information to enhance the program ...
Public Servants "Serving" Themselves: Occupational Fraud In Government 2017 781 From 1990 to 2012, Rita Crundwell committed the largest municipal embezzlement in U.S. history, stealing more than $53 million from the city of Dixon, Illinois. As city comptroller and treasurer, she secretly opened a bank account in the name of Dixo...
A Rose By Any Other Name: The Necessity Of Background Checks 2010 214 Rose Smith was a divorced soccer mom who worked as a decently paid vault teller at one of the regional banks in a small town in the foothills of North Carolina. She was employed by the bank for several years and liked by everyone because of her winni...
Streamlined Sales Tax: An Update For Small Businesses 2008 256 Small businesses and local governments are concerned about a proposal that will result in a massive change for sales tax collections. The Streamlined Sales and Use Tax proposal advocates use of destination sourcing for remote tax collections. The tax...
The Theory Of Planned Behavior: An Examination Of Governmental Financial Managers‘ Intentions To Modify Internal Controls For E-Services 2008 1775 This study uses Ajzen’s (1991) Theory of Planned Behavior as a theoretical framework to examine state and local government (SLG) financial managers’ intentions to modify internal controls when implementing e-services. The primary objective of this st...
An Update On The Streamlined Sales And Use Tax Project 2013 276 Sales and use taxes represent the largest source of tax revenue for most states, according to the U.S. Census Bureau in 2012. Forty-five states and the District of Columbia impose sales and use taxes (William F. Fox, LeAnn Luna, and Matthew N. Murray...
When Cash Is "Hot-Wired" For Fraud 2012 216 Dave Martin, a CIA and CPA with three years of auditing experience with a small public accounting firm, had just started his new job with Conklin-Sterns Manufacturing (CSM) as an internal auditor. This position was new for both Dave and Conklin. CSM ...