Fisher Research and Insights Forefront

Applied Filters

Topics: Financial Accounting
NRA's path to recovery from financial woes leaves the gun group vulnerable to new problems
March 23, 2023
The Conversation

NRA's path to recovery from financial woes leaves the gun group vulnerable to new problems

Brian Mittendorf, the Fisher Designated Professor of Accounting, says the NRA's financial picture is, as of early 2023, a mixed bag. The gun group has shored up its financial position over the last few years. However, the way in which that financial recovery came about risks hemorrhaging the NRA’s core supporters.
Black Lives Matter has $42 million in assets
May 17, 2022
The Associated Press

Black Lives Matter has $42 million in assets

The foundation started by organizers of the Black Lives Matter movement is still worth tens of millions of dollars, after spending more than $37 million on grants, real estate, consultants, and other expenses, according to tax documents filed with the IRS. The tax filing suggests the organiz
Professor says alternatives exist while exploring cutting incomes taxes
April 10, 2022
Spectrum News

Professor says alternatives exist while exploring cutting incomes taxes

Jennifer Glenn, assistant professor of accounting, explores what it would look like if Ohio eliminated its income tax.
Study: Insurers are overestimating costs, lowering rebates owed to policyholders
April 30, 2021
Yahoo!

Study: Insurers are overestimating costs, lowering rebates owed to policyholders

A recent study by Andrew Van Buskirk, associate professor of accounting, finds health insurance companies are overestimating costs associated with patient care to avoid triggering rebate provisions in the Affordable Care Act (ACA).
Some health insurers fudged medical spending numbers: researchers
March 18, 2021
ThinkAdvisor

Some health insurers fudged medical spending numbers: researchers

About 14% of U.S. health insurers impacted their Affordable Care Act medical loss ratio rebate bills before 2016 by overestimating how much they spent on health care, according to a new accounting research by Associate Professor of Accounting Andy Van Buskirk and his colleagues.
Stethescope laying on a counter
March 16, 2021
Fisher College of Business

Health insurers are over-reporting the cost of benefits — why it matters

The Affordable Care Act requires insurance companies to report the benefits they pay out to policyholders. Accounting research by Associate Professor Andrew Van Buskirk and his colleagues reveals just how off these reported estimates can be — and why.
Obamacare insurers inflate claims to reduce refunds, study says
March 16, 2021
Bloomberg Law

Obamacare insurers inflate claims to reduce refunds, study says

Research by Associate Professor of Accounting Professor Andy Van Buskirk and his colleagues details how some Obamacare insurers have used estimating practices to short-change their consumers by hundreds of millions of dollars. 
NRA trying to change venue with bankruptcy filing
January 18, 2021
The NonProfit Times

NRA trying to change venue with bankruptcy filing

Brian Mittendorf, the Fisher Designated Professor of Accounting, tracks NRA finances and says signs from the NRA’s announcement indicate that the bankruptcy filing has little to do with restructuring debt but rather a legal strategy.
Shareholder lawsuits and CEO turnover decisions
January 13, 2021
LexBlog

Shareholder lawsuits and CEO turnover decisions

In a recent study, Xue Wang, associate professor of accounting and management information systems, and her colleagues move the debate on shareholder lawsuits forward by studying the impact of shareholder litigation threats on CEOs’ employment.
Corporate fraud may lead to neighborhood financial crimes
November 16, 2020
The Ohio State University

Corporate fraud may lead to neighborhood financial crimes

Does corporate fraud have an impact on the crime rate in the area in which the misconduct happens? Research from Assistant Professor of Accounting Eric Holzman and his colleagues shows an interesting correlation.
Collage of 2020 New Faculty members
August 24, 2020
Fisher College of Business

Meet Fisher's newest faculty members

Meet the researchers and thought leaders who have joined Fisher’s world-class faculty ahead of the 2020-21 academic year.
CFOs think they know more than they do
August 11, 2020
Institutional Investor

CFOs think they know more than they do

A new study by Itzhak Ben-David, the Neil Klatskin Chair in Real Estate, and colleagues from Duke, examined thousands of finance executives’ S&P 500 projections over time for one behavioral bias: excess conviction. The study, a follow-up to an earlier research project, found the overconfidence bias to be greater than even the original landmark research found.
Why New York is suing the NRA: 4 questions answered
August 7, 2020
The Conversation

Why New York is suing the NRA: 4 questions answered

As New York state moves forward with a lawsuit against the National Rifle Association and four of its current and former officials for allegedly benefiting personally from the improper use of its funds, Brian Mittendorf, the Fisher Designated Professor in Accounting and a nonprofit expert, explains what the repercussions might be for the gun group and its leaders.
Stock image of a tax calculator
April 23, 2020
Fisher College of Business

Navigating the tax implications of the COVID-19 pandemic

As a senior lecturer in accounting, a certified public accountant and an expert with experience working in public accounting, Stephanie Lewis knows al
Professor Darren Roulstone
March 5, 2019
Fisher College of Business

Q&A with Accounting Professor Darren Roulstone

Darren Roulstone, the John W. Berry, Sr. Fund for Faculty Excellence Professor of Accounting, shares insights into Fisher's accounting PhD program.