David Marcinko

Skidmore College

815 North Broadway

Saratoga Springs, NY 12866-1632

United States

SCHOLARLY PAPERS

7

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7

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6

Scholarly Papers (7)

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1.

Growing Pains at Groupon

Issues in Accounting Education, February 2014, Vol. 29: 1, p 229-245.
Number of pages: 23 Posted: 23 May 2013 Last Revised: 05 Mar 2014
Saurav K. Dutta, Dennis Caplan and David Marcinko
State University of New York (SUNY) at Albany, State University of New York (SUNY) at Albany and Skidmore College
Downloads 472 (101,872)
Citation 1

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Groupon, revenue recognition, allowance for sales returns, e-commerce, non-GAAP

2.

Blurred Vision, Perilous Future: Management Fraud at Olympus

Issues in Accounting Education, Forthcoming
Number of pages: 35 Posted: 23 Apr 2014
Saurav K. Dutta, Dennis Caplan and David Marcinko
State University of New York (SUNY) at Albany, State University of New York (SUNY) at Albany and Skidmore College
Downloads 383 (129,968)
Citation 1

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Olympus, fraud, corporate governance, financial accounting, auditing, consolidation, fair value accounting

3.

A Conceptual Foundation for Management Accounting Information to Support Sustainability Strategies

Advances in Accounting, Vol. 31, No. 1, 2016
Number of pages: 30 Posted: 17 Mar 2016
Saurav K. Dutta, Raef A. Lawson and David Marcinko
State University of New York (SUNY) at Albany, Profitability Analytics Center of Excellence and Skidmore College
Downloads 323 (156,468)

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Performance measurement, Production function, Shadow prices, Sustainability, Waste, Variance

4.

Unmasking Fraud at Toshiba

Issues in Accounting Education, Forthcoming
Number of pages: 32 Posted: 21 May 2019
Dennis Caplan, Saurav K. Dutta and David Marcinko
University at Albany (SUNY), State University of New York (SUNY) at Albany and Skidmore College
Downloads 284 (179,086)

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price masking, audit risk and materiality, internal control, corporate governance, earnings management, fraud triangle

5.

Alignment of Performance Measurement to Sustainability Objectives: A Variance-Based Framework

Journal of Accounting and Public Policy, 2013, Vol. 32:6 pp. 456-474. dx.doi.org/10.1016/j.jaccpubpol.2013.08.008
Number of pages: 33 Posted: 23 May 2013 Last Revised: 03 Dec 2013
Saurav K. Dutta, Raef A. Lawson and David Marcinko
State University of New York (SUNY) at Albany, Profitability Analytics Center of Excellence and Skidmore College
Downloads 240 (211,718)
Citation 2

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sustainability, waste, variance, performance measurement, compensation systems, shadow prices

6.

Revenue Recognition at TSA Inc.: A Roller Coaster Ride

Issues in Accounting Education, Forthcoming
Number of pages: 26 Posted: 28 Sep 2018
Uday Chandra, Saurav K. Dutta and David Marcinko
SUNY University at Albany, State University of New York (SUNY) at Albany and Skidmore College
Downloads 235 (216,118)

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Revenue Recognition, ASU 2014–09, SOP 97–2, ASC 606, Software License Fees

7.

Tempest in a K-Cup: Red Flags on Green Mountain

Number of pages: 32 Posted: 22 Aug 2015 Last Revised: 06 Oct 2016
Dennis Caplan, Saurav K. Dutta and David Marcinko
State University of New York (SUNY) at Albany, State University of New York (SUNY) at Albany and Skidmore College
Downloads 222 (228,217)

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Keurig Green Mountain, K-Cup, short selling, channel stuffing, razor/razor-blade pricing strategy