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).
Liu, J., X. Liu and H. Shen. 2022. Reward-based crowdfunding: The role of information disclosure. Decision Sciences 53(2): 390-422.
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.
Shuang, M., Y. Hua, D. Li and Y. Wang. 2022. Proposing customers economic value or relational value? A study of two stages of the crowdfunding project. Decision Sciences 53(4): 712-749.
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.
Yan, W., P. Letizia and W. Zhou. 2022. Three cobblers worth the mastermind? The potential of ensemble in crowdsourced classification problems. Decision Sciences 53(2): 223-238.
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