Research

Our faculty members are attuned to a marketplace that values innovation, entrepreneurialism, analytical thinking and hard work. Their teaching and research equip our students with the wisdom of business scholarship rooted in the experiential lessons of the marketplace.

Find out more about the latest research by browsing current working papers online at Social Sciences Research Network (SSRN).

Journals

Journal of Accounting and Public Policy

Insights & Research

August 16, 2023

‘Safe Harbor’ for Crypto Fraud Victims and its Relevance to the Celsius Case

The risk in crypto investing resurfaced prominently last month, related to former Celsius Network CEO Alex Mashinsky’s arrest on criminal and civil charges stemming from his activity with the now bankrupt cryptocurrency lending platform.

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July 17, 2023

‘Unclaimed Refund’ and Other Scams: Insight from TerpTax and Justice for Fraud Victims

Every few months the Internal Revenue Service warns about fraudsters sending out emails (phishing) or text messages (smishing) from what are not IRS points of origin, but cleverly appear to be. The newest IRS advisory describes a scheme that Smith’s Samuel Handwerger says “is very clever…

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April 11, 2023

IRS and Crypto

As more than 20 percent of U.S. adults reportedly own cryptocurrency, revised wording on 2022 tax forms, signals that the IRS perceives “a lot of taxable transactions in cryptocurrency that are not being reported,” says Accounting Lecturer Samuel Handwerger, CPA, for the University of…

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January 19, 2023

How Thomson Reuters Impacts Street Earnings

In research published in the Journal of Accounting Research, Smith accounting professor Musa Subasi and his co-authors looked at how Thomson Reuters produces and distributes street earnings to better understand the role forecast data providers play in capital markets.

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December 8, 2022

Student Loan Forgiveness in Limbo: What Borrowers Should Know

With the proposed student debt relief program mired and stalled in legal battles, it’s now revealed that erroneous notices of student debt forgiveness application approvals were emailed to about 9 million Americans. At this point, says Smith’s Samuel Handwerger, “the Biden administration might be…

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October 19, 2022

Labor Market Competition Plays A Huge Role in Remote Work

With pandemic restrictions in the rearview mirror, in a few years working from home may follow suit. ZDNET reports it could soon be time to pack up your home office. 65 percent of CEOs at multinational companies say they want workers back in cubicles 9-to-5 by 2025.

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May 25, 2022

Summer Reading List 2022

Check out the 19th annual Summer Reading List for Business Leaders, with recommendations from faculty members at the University of Maryland’s Robert H. Smith School of Business. This year’s list includes new and older books on the Fed, problem-solving, entrepreneurism, memory, vaccines, and human…

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March 29, 2022

Insuring Against Cyber Breaches

The cost of a data breach can be a crippling expense for companies and a looming threat. The world record for the largest payout for a ransomware demand, made by an insurance company this year, now stands at $40 million. That’s why it’s so important for companies to figure out how much they should…

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March 29, 2022

A Tax-Day Lowdown from Smith’s Sam Handwerger

After two years of COVID-caused disruption, tax season this year ends after the traditional, April 15 statutory date – but with more extensions for some people, and they are not COVID-related.

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February 15, 2022

With a Legal Expert in Leadership, Firms Are Less Likely to Overstate Earnings

Firms are more likely to face accounting-related lawsuits for overstating their earnings or assets than for understating them because it’s easier to demonstrate investor harm with overstatements. So erring on the conservative side can reduce a firm’s legal costs.

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