Maria T. Caban-Garcia

University of South Florida, St. Petersburg Campus

Associate Professor of Accounting

Lynn Pippenger School of Accountancy

140 Seventh Avenue South, LPH 319H

St. Petersburg, FL 33701

United States

http://https://www.usf.edu/business/about/bios/caban-garcia-maria.aspx

  • University of South Florida, St. Petersburg Campus

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    • Tel: 727-873-4561
    • Fax: 727-873-4571
SCHOLARLY PAPERS

10

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86

SSRN CITATIONS

2

CROSSREF CITATIONS

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Scholarly Papers (10)

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1.

The Effects of Operating Cash Flow Disclosure on Earnings Comparability, Analysts’ Forecasts, and Firms’ Investment Decisions during the Pre-IFRS Era

British Accounting Review, Forthcoming
Number of pages: 61 Posted: 09 Jun 2020
Maria T. Caban-Garcia, HEEICK CHOI and Myungsun Kim
University of South Florida, St. Petersburg Campus, University of Massachusetts Lowell and SUNY at Buffalo
Downloads 86 (557,439)
Citation 2

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earnings comparability, disaggregated earnings, cash flow statement, properties of analysts’ earnings forecasts, investment efficiency

2.

A Forensic Accountant’s Guide to the Most Potent Federal Laws Used Against Healthcare Fraud

Pacini, C. J., Sowell Forbes, N. and Cabán-García, M.T. 2020 “A Forensic Accountant’s Guide to the Most Potent Federal Laws Used Against Healthcare Fraud,” Journal of Forensic & Investigative Accounting, Volume 12 (3): 386-406, Special Issue 2020
Posted: 06 Nov 2020 Last Revised: 18 Feb 2021
Carl Pacini, Nicole Forbes Stowell and Maria T. Caban-Garcia
University of South Florida - College of Business Administration, University of South Florida - College of Business Administration and University of South Florida, St. Petersburg Campus

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Healthcare fraud: Anti-kickback statute; Stark Law; Federal False Claims Act; Health Insurance Portability and Accountability Act; unjust enrichment; payment by mistake; mail fraud; wire fraud; false statements to obtain health benefits

3.

Foreign Firms' Mandatory Reporting of Material Weaknesses in Internal Control

Internal Auditing Vol. 30 (6): 24-33, 2015
Posted: 11 Nov 2018
Maria T. Caban-Garcia, Karin A. Petruska and Carmen Ríos Figueroa
University of South Florida, St. Petersburg Campus, Youngstown State University and University of Puerto Rico

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internal control over financial reporting, cross-listed firms, SOX

4.

The Impact of Culture on Internal Control Weaknesses: Evidence from Firms that Cross-List in the U.S.

Journal of International Accounting Research Vol. 16, No. 3, pp. 119-145, Fall 2017
Posted: 05 Mar 2018
Maria T. Caban-Garcia, Carmen Ríos Figueroa and Karin A. Petruska
University of South Florida, St. Petersburg Campus, University of Puerto Rico and Youngstown State University

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Internal Control Over Financial Reporting; National Culture; Cross-Listed Firms; Sarbanes-Oxley Act (SOX)

5.

Antibribery Efforts in Brazil

Strategic Finance Volume 98 (9): 48-53, (2017)
Posted: 22 Mar 2017 Last Revised: 30 Sep 2017
Maria T. Caban-Garcia
University of South Florida, St. Petersburg Campus

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Brazil, bribery, corruption, international business, ethics, OECD convention

6.

Comparability of Earnings in Scandinavian Countries: The Impact of Mandatory IFRS Adoption and Stock Exchange Consolidations

Journal of International Accounting Research, Volume 12 (1): 55-76, 2013
Posted: 03 May 2013 Last Revised: 09 May 2013
Maria T. Caban-Garcia and Haihong He
University of South Florida, St. Petersburg Campus and University of Connecticut - School of Business

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Earnings comparability, IFRS, stock exchange merger, Nordic

7.

Planning Opportunities with the Sec. 121 Partial Exclusion

The Tax Adviser, Volume 39, Issue 8, pp. 508-514, August 2008
Posted: 11 Jul 2012
Robert Barrett Cockrum and Maria T. Caban-Garcia
affiliation not provided to SSRN and University of South Florida, St. Petersburg Campus

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8.

Audit Firm Concentration and Competition: Effects of Consolidation Since 1997

Journal of Theoretical Accounting Research, Vol. 5, Issue 1, pp. 1-24, Fall 2009
Posted: 29 May 2011
Maria T. Caban-Garcia and Susan Cammack
University of South Florida, St. Petersburg Campus and Washburn University - School of Business

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Audit markets, auditor concentration, audit firm mergers, concentration measures

9.

The Impact of Securities Regulation on the Earnings Properties of European Cross-Listed Firms

The International Journal of Accounting, Vol. 44, No. 3, pp. 279-304, September 2009
Posted: 19 May 2011 Last Revised: 21 Aug 2020
Maria T. Caban-Garcia
University of South Florida, St. Petersburg Campus

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Cross-listed, Securities regulation, Earnings quality, Europe

10.

The Value Relevance of a Non-GAAP Performance Metric to the Capital Markets

Review of Accounting and Finance, Vol 9, No. 3, p. 264-284, 2010
Posted: 05 Aug 2008 Last Revised: 16 Jan 2011
Susan Albring, Maria T. Caban-Garcia and Jacqueline Reck
Syracuse University - Joseph I. Lubin School of Accounting, University of South Florida, St. Petersburg Campus and University of South Florida - College of Business Administration

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Earnings informativeness, Core earnings, GAAP earnings, Analyst earnings