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Areas of Expertise:

Financial Accounting, Fair Values, Intangible Assets, Audit Markets

Biography

Professor Kohlbeck’s area of expertise is financial accounting and reporting and is currently teaching financial accounting courses at the University. Previously, Mark was an auditor and management consultant for Deloitte & Touche in Dallas and Milwaukee. His professional experience includes restructuring troubled financial institutions, mergers and acquisitions, and litigation support.

Education

• PhD (1999) Accounting, The University of Texas at Austin
• MBA (1988) Finance, Southern Methodist University
• BBA (1982) Accounting, University of Wisconsin - Whitewater

Certifications

• CPA
• Certificate in Effective College Instruction, The Association of College and University Educators and the American Council on Education - (25 modules x 4 hours) = 100 hours

Research Interests

• Accounting disclosures, accounting choice, informativeness of financial statement information, banking regulation and financial institutions, and audit markets

Intellectual Contributions

• Kohlbeck, Mark; Luo, Xin. (2024). The Association of the Qualitative Informativeness of Market Risk Disclosures with Stock Liquidity, Journal of Accounting, Auditing, and Finance, 39(4), 1173-1199
• Golden, Nan; Kohlbeck, Mark. (2024). Financial reporting consequences of CEOs' early-life exposure to disasters and violent crime, Advances in Accounting, 66, Article: 100698
• Gujarathi, Mahendra; Kohlbeck, Mark. (2023). A Penny Here, A Penny There, A Case of Earnings Management at PPG Industries, Issues in Accounting Education, 38(4), 187-198
• Greiner, Adam; Kohlbeck, Mark; Smith, Thomas. (2023). Auditor Pricing of Abnormal Income from Sales of Available for Sale Securities: Evidence from the Banking Industry, Accounting and Business Research, 53(6), 611-645
• He, Chris; HuangFu, JiangBo; Kohlbeck, Mark; Wang, Lin. (2023). The Impact of Customer’s Reported Cybersecurity Breaches on Supplier’s Relationship-specific Investments and Relationship Duration, Journal of Information Systems, 37(2), 21-49
• Kohlbeck, Mark; Lee, Hye (Grace); Mayhew, Brian; Salas, Jesus. (2023). Do Related Party Transactions Affect Family Firm Valuations, Journal of Business, Finance and Accounting, 50(9-10), 1984-2020
• Bhandari, Avishek; Kohlbeck, Mark; Mayhew, Brian. (2022). Association of Related Party Transactions with Sensitivity of Investments and External Financing, Journal of Corporate Finance, 72(3), 1021-1046
• Kohlbeck, Mark; Golden, Nan. (2020). Addressing Cheating when Using Test Bank Questions in Online Classes, Journal of Accounting Education, 52, 1-14
• Golden, Nan; Kohlbeck, Mark; Rezaee, Z.. (2020). Is Cost Stickiness Associated with Sustainability Performance?, Emerald Publishing Limited, Bingley, 32, 35-73
• Dunn, Kimberly; Kohlbeck, Mark; Mayhew, B.. (2019). The Impact of Market Inequality on Audit Price, Managerial Auditing Journal, 34(9), 1149-1172
• Golden, Nan; Kohlbeck, Mark. (2019). The Unintended Effect of Financial Accounting Standard 123R on Stock Repurchase and Dividend Activity, Journal of Accounting, Auditing and Finance, 34(3), 411-433
• Kohlbeck, Mark; Luo, Xin. (2019). Are CFO Debt-like Compensation Incentive Associated with Financial Reporting Quality?, Advances in Accounting, 45, Article 100413; https://doi.org/10.1016/j.adiac.2019.03.001
• Cao, Jian; Hsieh, Hsin-Yi; Kohlbeck, Mark. (2018). CEO turnover and major business restructurings, Advances in Management Accounting, 30, 61-97
• Kohlbeck, Mark; Sankara, Jomo; Stewart, Errol. (2018). Earnings Strings in the Post-SOX Era, Review of Accounting and Finance, 17(1), 18-40
• Bhandari, Avishek; Kohlbeck, Mark. (2018). Impact of Corporate Social Responsibility Activities on Analysts' Behavior, Advances in Quantitative Analysis of Finance and Accounting, 16, 73-116
• Johnson-Snyder, Anna; Kohlbeck, Mark. (2018). Valuing the Business of JH Outfitters, Issues in Accounting Education, 33(4), 57-75
• Kohlbeck, Mark; Mayhew, Brian. (2017). Are Related Party Transactions Red Flags?, Contemporary Accounting Research, 34(2), 900-928
• Kohlbeck, Mark; Smith, Thomas; Valencia, Adrian. (2017). Auditors and Net Transfers of Level 3 Fair-valued Instruments, Advances in Accounting, incorporating Advances in International Accounting, 36(1), 27-39
• Kohlbeck, Mark; Brown, Veena. (2017). Providing Assurance Foe Sustainability Reports - An Instructional Case, Issues in Accounting Education, 32(3), 95-102
• Golden, Nan; Kohlbeck, Mark. (2017). The Influence of Family Firm Dynamics on Voluntary Disclosures, Advances in Accounting, incorporating Advances in International Accounting, 37(1), 111-121
• Greiner, Adam; Kohlbeck, Mark; Smith, Thomas. (2017). The Relationship Between Aggressive Real Earnings Management and Current and Future Audit Fees, Auditing: A Journal of Practice and Theory, 36(1), 85-107
• Dunn, Kimberly; Kohlbeck, Mark; Smith, Thomas. (2016). Bargain Purchase Gains in the Acquisitions of Failed Banks, Journal of Accounting, Auditing and Finance, 31(3), 388-412
• Dunn, Kimberly; Hooks, Karen; Kohlbeck, Mark. (2016). Preparing Future Accounting Faculty Members to Teach, Issues in Accounting Education, 31(2), 155-170; (doi: 10.2308/iace-50989)
• Kohlbeck, Mark; Smith, Thomas. (2015). A Gain by Any Other Name: Accounting for a Bargain Purchase Gain, Issues in Accounting Education, 30(3), 233-248
• Kang, T; Kohlbeck, Mark; Yoo, Y. (2015). The Relation between Accounting Information-Based Firm Risk Proxies and Cost of Equity Capital Across Countries, Pacific Accounting Review, 27(1), 69-94
• Kohlbeck, Mark; Zyla, Mark; Pierson, Paul. (2014). Auditing Fair Values of Non-Issuers, BNA Tax and Accounting Portfolio 5404 (Accounting Policy and Practice Series), 76 pages
• Gordon, E.; Greiner, A.; Kohlbeck, Mark; Lin, S.; Skaife, H.. (2013). Challanges and Opportunities in Cross-Country Accounting Research, Accounting Horizons, 27(1), 141-154
• Hao, Lizhong; Kohlbeck, Mark. (2013). The Market Impact of Mandatory Interactive Data: Evidence from Bank Regulatory XBRL Filing, Journal of Emerging Technologies in Accounting, 10(1), 41-62
• Kohlbeck, Mark; Krische, S.; Mangold, N.; Ryan, S.. (2012). Financial Market Regulation and Opportunities for Accounting Research, Accounting Horizons, 26(3), 563-581
• Kohlbeck, Mark. (2011). Investor Valuations of Suppliers’ Major Customer Disclosures, Advances in Accounting, 27(2), 278-285
• Cao, Jian; Kohlbeck, Mark. (2011). Analyst Quality, Optimistic Bias, and Reactions to Major News, Journal of Accounting, Auditing and Finance, 26(3), 502-526
• Dunn, Kimberly; Kohlbeck, Mark; Mayhew, Brian. (2011). The Impact of the Big4 Consolidation on Audit Market Share Equality, Auditing: A Journal of Practice and Theory, 30(1), 49-73
• Kohlbeck, Mark; Warfield, T.. (2010). Accounting Standard Attributes and Accounting Quality: Discussion and Analysis, Research in Accounting Regulation, 22, 59-70
• Kohlbeck, Mark; Mayhew, B.. (2010). Valuation of Firms That Disclose Related Party Transactions, Journal of Accounting and Public Policy , 29, 115-137
• Kohlbeck, Mark. (2009). Auditing Fair Values, BNA Tax and Accounting Portfolio 5403 (Accounting & Practice Series)
• Kohlbeck, Mark; Gosman, M.. (2009). Effects of the Existence and Identity of Major Customers on Supplier Profitability: Is Wal-Mart Different?, Journal of Management Accounting Research , 21, 179-201
• Kohlbeck, Mark; Dunn, Kimberly; Magilke, M.. (2009). Future Profitability, Operating Cash Flows, and Market Valuations Associated with Offshoring Arrangements of Technology Jobs, Journal of Information Systems, 23(Fall), 25-47
• Kohlbeck, Mark; Cohen, J.; Holder-Webb, L.. (2009). Auditing Intangible Assets and Evaluating Fair Market Value – The Case of Reacquired Franchise Rights, Issues in Accounting Education, 24(February), 45-61
• Kohlbeck, Mark; Mayhew, B.; Wilkins, M.. (2008). Competition of Andersen’s Clients, Contemporary Accounting Research , 25(Winter), 1099-1136
• Kohlbeck, Mark; Chen, C.; Warfield, T.. (2008). Timeliness of Impairment Recognition: Evidence from the Initial Adoption of SFAS 142, Advances in Accounting, 24, 72-81
• Kohlbeck, Mark; Smith, P.. (2008). Accounting for Derivatives and Hedging Activities: Comparison of Cash Flow versus Fair Value Hedge Accounting, Issues in Accounting Education, 23(February), 103-117
• Kohlbeck, Mark; Gosman, M.. (2007). The Relationship Between Wal-Mart’s Inventory Cutbacks in 2006 and Suppliers’ Sales Trends, Commercial Lending Review(Sep/Oct), 19-26, 47-48
• Kohlbeck, Mark; Gujarathi, M.. (2007). Reliance Corporation - Inventory Write-downs and Reversals, Issues in Accounting Education, 22(August), 503-514
• Kohlbeck, Mark; Warfield, T.. (2007). The Role of Unrecorded Intangible Assets in the Valuation of Abnormal Earnings, Accounting Horizons, 21(March), 23-41
• Kohlbeck, Mark. (2006). Accounting for Investments in Debt Securities, BNA Tax and Accounting Portfolio 5106 (Accounting Policy and Practice Series)
• Kohlbeck, Mark. (2006). The Hole in the Doughnut: Accounting for Intangible Assets at Krispy Kreme, Issues in Accounting Education, 21(August), 297-312
• Kohlbeck, Mark. (2005). Reporting Earnings at Summer Technology - A Capstone Case Involving Intermediate Accounting Topics, Issues in Accounting Education, 20(May), 195-212
• Kohlbeck, Mark. (2004). Investor Valuations and Measuring Bank Intangible Assets, Journal of Accounting, Auditing, and Finance, 19(Winter), 29-60
• Buchheit, Steve; Kohlbeck, Mark. (2002). Have Earnings Announcements Lost Information Content?, Journal of Accounting, Auditing, and Finance, 17, 137-153
• Hodder, Leslie; Kohlbeck, Mark; McAnally, Mary. (2002). Accounting Choices and Risk Management: The Case of SFAS 115 and U.S. Bank Holding Companies, Contemporary Accounting Research, 19(2), 225-270

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