Accounting

Our accounting program, ranked No. 4 in the country by College Factual, is renowned for educating professionals who play a crucial role in the success of their organizations. Our graduates are prepared to excel because they possess first-rate communication skills and understand a complete range of business functions.

Faculty

Department Faculty

Adjunct Professors

Cullinan, Charles

Charles P. Cullinan

Professor, Accounting
Faculty Suite C, Room 222
cullinan@bryant.edu

Accounting is Charlie Cullinan’s professional passion, and he describes his field this way: “I thought accounting would be a solid job, but it has also turned out to be a fascinating subject. It’s all about getting the information you need to make good decisions in business."

Auditing and corporate governance are of particular interest, and Cullinan publishes frequently on both topics.

A 2002 paper drew, and continues to draw, attention. After reviewing reams of corporate fraud cases, Cullinan and his co-author came to a surprising conclusion: Most corporate fraud is not committed by underlings skimming money then cooking the books, but by CEOs who exaggerate (sometimes shamelessly) the company’s revenues to their boards and in their financial statements. This finding has been cited frequently, including several mentions in the Wall Street Journal.

“We found that accounting problems don’t typically start at the bottom but at the top,” he said. “Picking up on these types of fraud requires a different type of audit evidence.”

International work is of deep interest to Cullinan – he taught accounting in Portugal as a Fulbright Teaching Scholar – and he is teaching and conducting research in China. Cullinan is studying corporate governance and the often uneasy relationship between Chinese corporate executives and their majority shareholders. To keep their jobs, some company leaders will “tunnel” money through loans or services to their most powerful shareholders.

“As I’ve gotten older, I’ve come to appreciate the culture of Bryant even more,” he said. “Bryant’s class sizes are smaller, and it’s collegial. A lot of wonderful people work and come to school here, and you get to know them.”

Corporate Governance, Audit Markets

  • American Institute of Certified Public Accountants
  • Institute of Management Accountants
  • Institute of Internal Auditors
  • American Accounting Association
  • 2016, Travel funding from The Higher Education Institute of Hong Kong
  • 2015, Travel funding from IFC of the World Bank
  • 2015, AAA Public Interest Section Outstanding Service Award
  • 2015, Outstanding Professor MPAc Program
  • 2014, Outstanding Professor MPAc Program
  • 2014, Outstanding Faculty Contributions to Research
  • 2014, Best Paper Award
  • 2014, Best Paper Award
  • 2013, Best Paper Award - Research on Professional Responsibility and Ethics in Accounting
  • 2013, Funding from World Bank to Attend the International Conference on Corporate Governance in Emerging Markets
  • 2000, Fullbright Scholar, Portugal
  • 1985, Elijah Watt Sells Award
  • 1985, Silver Medal

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., 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, American Journal of Finance and Accounting.

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., 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., 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.

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

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

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.

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

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.

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

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.

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.

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.

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

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

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

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

Wright, G. B., 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, AMER ACCOUNTING ASSOC 5717 BESSIE DR, SARASOTA, FL 34233 USA, 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, 1991.

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