Joseph H. Callaghan

Title: Professor of Accounting
Office: 321 Elliott Hall
Phone: (248) 370-3538
Email: [email protected]

Education:
University of Illinois Urbana-Champaign (Ph.D. Accountancy)

Teaching Interests:
Financial, Accounting Information Systems, Managerial

Research Interest:
Medical, Systems, Financial Markets, Valuation Methods

Biography:
Joseph H. Callaghan graduated from the University of Detroit-Mercy with a B.S. in Accounting and special joint J.D.-M.B.A. degrees. His doctorate is from the University of Illinois at Urbana-Champaign in Accountancy. Joe joined the OU faculty in 1989 from Michigan State University. In 1995 he was promoted to Associate Professor with tenure and in 2002 to Professor of Accounting. Professor Callaghan teaches in the Financial, Managerial and Accounting Information Systems (AIS) areas and integrates model-based application development in support of these disciplines. On behalf of the SBA, he has developed and incorporated advanced information technologies throughout the Accounting curriculum.

Awards:

Founders’ Day 2017 Faculty Recognition Award, Oakland University, April 2017

Journals and Articles:

Peine, B. R., Callaghan, M. U., Callaghan, J. H., Glaros, A. K.(2022). Prophylactic Hydroxyurea Treatment Is Associated with Improved Cerebral Hemodynamics as a Surrogate Marker of Stroke Risk in Sickle Cell Disease: A Retrospective Comparative Analysis. Journal of Clinical Medicine. 11(12), 1-15

Callaghan, J. H.Can Functional Polymorphisms in VEGF and Matrix Metalloproteinase (MMP) Predict Intraventricular Hemorrhage (IVH) in Extremely Preterm Newborns?. Developmental Neuroscience. 10

Quist, F. K., Bapat, R. , Kuch-Kunich, H. K., Ezeanolue, K. , Keeni, S. , Thomas, R. , Callaghan, J. H., Callaghan, M. U., Cepeda, E. , Chouthai, N. S.(2016). Clinical utility of transcutaneous bilirubinometer (TcB) in very low birth weight (VLBW) infants.. Journal of Perinatal Medicine. 44(8), 933-939

Callaghan, J. H., Parikh, R. R., Callaghan, M. U., Rajpurkar, M. (2015). Differences in Risk Factors and Outcomes in Pediatric Pulmonary Embolism and Non-pulmonary Embolism Thrombosis- a single center study. Haemophilia (online version)/ Wiley. 5

Zia, A. , Callaghan, M. U., Callaghan, J. H., Sawni, A. , Bartlett, H. , Backos, A. , Marshall, S. , Chitlur, M. , Rajpurkar, M. (2015). Hypercoagulability in adolescent girls on oral contraceptives-global coagulation profile and estrogen receptor polymorphisms.. American Journal of Hematology / Wiley. 90(8), 725-31

Zia, A. N., Chitlur, M. , Rajpurkar, M. , Ozgonenel, B. , Lusher, J. , Callaghan, J. H., Callaghan, M. U.(2015). Thromboelastography identifies children with rare bleeding disorders and predicts bleeding phenotype.. Haemophilia/ Wiley. 21(1), 124-32

Callaghan, J. H., Hilliard, T. (2014). Canadian Market Reactions to IFRS Adoption Process. International Research Journal of Applied Finance. pp. 169-177

Callaghan, J. H., Dang, L. , Savage, A. , Sun, Y. (2013). Operational Performance of Chinese Manufacturers in the Wake of ERP Implementation. International Journal of Business Information Systems. 12(3), 296-320

Murphy, J. A., Callaghan, J. H., Parkash, M. (2012). Shorting Down Value. Pacific-Basin Finance Journal. 41

Callaghan, J. H., Fu, L. , Liu, J. (2012). Systematic Risk Estimation: OLS v. State-Space Methods. International Research Journal of Applied Finance. 25

Callaghan, J. H., Nehmer, R. , Sugumaran, V. , , . , , . (2012). Modeling Business Applications with XBRL and UML. International Journal of Business Information Systems. 10(1), 68-92

Callaghan, J. H., Lucey, K. (2011). Sovereign Credit Risk Changes and Domestic Equity Returns. International Research Journal of Applied Finance. II(12; ISSN 2229 – 6891), 1512 - 1525

Murphy, J. A., Callaghan, J. H., Parkash, M. (2010). Shorting Down Value: The Toxic Effect of Insufficient Internal Liquidity. Pacific-Basin Finance Journal. 175-292

Nehmer, R. , Callaghan, J. H.(2009). Financial and Governance Characteristics of Voluntary XBRL Adopters in the US. International Journal of Disclosure and Governance. 13

Murphy, J. A., Qian, H. , Callaghan, J. H., Parkash, M. (2009). The Empirical Relationship Between Stock Prices and Long-Term Earnings. Journal of Investing. 12

Callaghan, J. H., Parkash, M. , Singhal, R. (2009). Going-concern Audit Opinions and the Provision of Nonaudit Services: Implications for Auditor Independence of Bankrupt Firms. Auditing: A Journal of Practice & Theory. 135-169

Callaghan, J. H., Parkash, M. , Singhal, R. (2008). The Impact of the Multi-Jurisdiction Disclosure System on Audit Fees of Cross-Listed Canadian firms. International Journal of Accounting, The. 43(2), 99-113

Savage, A. , Callaghan, J. H.(2007). Animal Testing and Legitimization: Evidence of Social Investment and Corporate Disclosure. Accounting and the Public Interest. 7(1), 93-123

Callaghan, J. H., Savage, A. , Mintz, S. (2007). Assessing the Control Environment Using a Balanced Scorecard Approach. CPA Journal. 77(3), 58-64

Callaghan, J. H., Parkash, M. , Singhal, R. (2006). The Impact of MJDS on Audit Fees of Cross-Listed Canadian Firms. International Journal of Accounting, The.

Savage, A. , Callaghan, J. H., Peacock, E. (2004). Accounting for the Development Costs of Internal-Use Software. Journal Of Information Systems. 18(1), 111-126

Callaghan, J. H., Savage, A. , Peacock, E. (2003). Rethinking AIS: An Innovative Financial Information Systems Curriculum. Advances In Accounting Education: Teaching And Curriculum Innovations. 5211-228

Callaghan, J. H., Savage, A. , Sugumaran, V. (2002). Modeling XBRL Using UML: Improving Semantics for Financial Analysis. Review Of Business Information Systems. 6(4), 27-33

Callaghan, J. H., Savage, A. (2002). Teaching REA Semantics Within An Information Engineering Framework. SA Journal Of Accounting Research. 16(1), 59-80

Sidhu, A. , Miller, J. R., Tripathi, A. , Garshott, D. M., Brownell, A. L., Chiego, D. J., Arevang, C. , Zeng, Q. , Jackson, L. C., Bechler, S. A., Callaghan, M. U., Yoo, G. H., Sethi, S. , Lin, H. , Callaghan, J. H., Tamayo-Castillo, G. , Sherman, D. H., Kaufman, R. J., Fribley, A. M.(2000). Borrelidin Induces the Unfolded Protein Response in Oral Cancer Cells and Chop-Dependent Apoptosis. ACS Medicinal Chemistry Letters. 6(11), 1122-1127

Callaghan, J. H., Peacock, E. , Savage, A. (2000). Assessment of an AIS Curriculum: Professional Feedback on IFAC Recommendations. Review Of Accounting Information Systems. 1-12

Callaghan, J. H., Peacock, E. , Savage, A. (1999). Assessment of an Accounting Information Systems Curriculum: An Analysis of the International Federation of Accountants' International Education Guidel. Review Of Accounting Information Systems. 4(4),

Callaghan, J. H., Kleiman, R. , Sahu, A. (1999). Market Adjusted Investment Performance of ADR IPOs and SEOs. Global Financial Journal. 10(2),

Callaghan, J. H., Murphy, J. A.(1999). An Empirical Evaluation of the Forecasting Power of Fundamental Stock Analysis Models Over Time. Journal of Research in Finance. 2

Callaghan, J. H., Lauer, T. W., Peacock, E. (1998). A Method for Reverse Engineering Legacy Systems. Review Of Accounting Information Systems. 2(3),

Callaghan, J. H., Murphy, J. A.(1998). An Empirical Test of a Stochastic Cash Flow Theory of Evaluating Credit. Advances in Financial Planning and Forecasting. 8

Callaghan, J. H., Lauer, T. W., Peacock, E. (1998). Developing A Comprehensive Curriculum for Accounting Information Systems: A Model Oriented, Tool Enhanced Approach. Review Of Accounting Information Systems. 2(4),

Callaghan, J. H., Kleiman, R. , Sahu, A. (1998). The Timing and Stock Selection Abilities of Bank Funds: Evidence Based on Meta Analysis. Journal Of Financial Services Research. 13(2), 137-152

Callaghan, J. H., Sahu, A. , Kleiman, R. (1997). The Risk-Adjusted Performance of Investment Advisors. Journal Of Economics And Finance. 20(4), 87-98

Callaghan, J. , Lauer, T. , Peacock, E. (1997). A New Approach to Teaching Accounting INformation Systems. Journal Of Accounting Education.

Callaghan, J. H., Sahu, A. , Kleiman, R. (1996). The Investment Characteristics of American Depository Receipts. Multinational Business Review. IV(1), 29-39

Callaghan, J. H., Murphy, J. A.(1995). A Cash Budget Model of Credit Analysis. Credit Research Digest.

Callaghan, J. H., Sahu, A. , Kleiman, R. (1995). The Investment Characteristics of ADRs. Journal of Financial Abstracts. 2(15C),

Callaghan, J. H., Bazaz, M. S.(1992). Comprehensive Measurement of Foreign Income: The Case of SFAS No. 52. International Journal of Accounting, The. 2780-87

Callaghan, J. H., Sarikas, R. H.(1990). The Corporate Alternative Minimum Tax and the Oil & Gas Exploration Industry. Petroleum Accounting and Financial Management Journal.

Callaghan, J. H., Yardley, J. , Mittelstaedt, H. F.(1989). Auditors' Incompatible Economic Incentives. Advances In Accounting.

Callaghan, J. H., Reinstein, A. , Braiotta, L. (1985). Corporate Audit Committees: Reducing Directors Legal Liabilities. Defense Law Journal.

Callaghan, J. H., Brody, J. , Reinstein, A. (1984). Accountant-Prepared Accounting Records: Conflict and Compromise. Attorney-CPA, The.

Callaghan, J. H., Reinstein, A. , Braiotta, L. (1984). Corporate Audit Committees: Reducing Directors' Legal Liabilities. Journal of Urban Law. 375-389

Callaghan, J. H.(1973). Bilateral impaction of lower third molars in association with bilateral dentigerous cyst formation. A case report.. . 4(1), 36-8

Books and Chapters:

Callaghan, J. Murphy, J. Qian, H. (2015). Third International Conference on Credit Analysis and Risk Management. (pp. pp. 1-308). Cambridge Scholars Publishing.

Murphy, J. Callaghan, J. Qian, H. (2012). Credit Analysis and Risk Management. (pp. 397). Cambridge Scholars Publishing.

Other Publications:

Callaghan, J. Parkash, M. Singhal, R. (2006). Going-concern audit opinions and the provision of nonaudit services: Implications for auditor independence of bankrupt firms. Auditing: A Journal of Practice & Theory.

Callaghan, J. Savage, A. Mintz, S. (2006). Integrating Ethics and Corporate Governance into a Balanced Scorecard for Improved Managerial Performance. Research On Accounting Ethics.

Callaghan, J. Nehmer, R. Sugumaran, V. (2006). Modeling XBRL-based Applications with UML: Developing Balanced-Scorecard Management Appraisal Systems. Americas Conference on Information Systems (AMCIS) 2006.

Murphy, J. Callaghan, J. Parkash, M. (2006). Shorting Down Value: The Toxic Effect of Insufficient Internal Liquidity. Journal Of Financial Research.

Callaghan, J. Savage, A. (2005). Framework for an Information System to Measure Ethical Performance. Sixth Annual AIS Educator Conference.

Callaghan, J. Savage, A. (2004). An Introduction to Developing Web-Based Applications with Oracle Designer 9i?. Fifth Annual AIS Educator Conference.

Callaghan, J. Bazaz, M. (1990). The Homogeneity of Income under SFAS No. 52. Second Asian-Pacific Conference on International Accounting Issues.

Callaghan, J. Mittelstaedt, H. Yardley, J. (1985). Auditors? Incompatible Economic Incentives. First Annual Touche Ross Conference, Claremont McKenna College.

Callaghan, J. Reinstein, A. Brody, J. (1984). Accountant Prepared Accounting Records: The Code and the Law. AAA Mid Atlantic Regional Proceedings.

Callaghan, J. Reinstein, A. (1982). Audit Committees: Toward a Minimization of Directors? Legal Liability. AAA Ohio Regional Proceedings.