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Refereed Articles

• Colon, R., & Garcia, A. (in press). Securities and Exchange Commission Adopting a Broad View of Liability for Cybersecurity-Related Disclosures and Internal Accounting Controls Under Securities Laws. Southern Law Journal.
• Swift, O., & Colon, R. (2024). A Content Analysis of the Modernization of Regulation S-K Items 101, 103, and 105. Journal of Applied Business and Economies.
• Sargsyan, G., Venta, E., Slaydon, J., & Colon, R. (2024). The Financial Recovery of Region from Economic Disruptions and Resiliency of Real Estate Construction Sector: A Case Study of Southeast Texas Economy and Real Property Values. Journal of Applied Business and Economics.
• Colon, R., & Garcia, A. (2023). Assertion of Work Product Privilege, Attorney-Client Privilege, and Federally Authorized Tax Practitioner Privilege Over Tax Advice Documents in Light of United States v. Microsoft Corp. Southern Law Journal.
• Swift, O., & Colon, R. (2021). Community Benefit Report Spending and Content Analysis. Journal of Applied Business and Economics.
• Sargsyan, G., Venta, E. R., Slaydon, J., Colon, R., & Latiolais, P. (2020). Analysis of risk management practices of the oil and gas industry in Southeast Texas during Hurricane Harvey. Journal of Applied Business and Economics, 22 (12), 104-118.
• Cavaliere, F., Badua, F., & Colon, R. (2020). Should Accounting for Sustainability be Mandatory? Today's CPA.
• Colon, R. (2018). Breaking the Code of Silence: A Broader View of Compensatory Damages to Whistleblowers Under Sarbanes-Oxley. Journal of Forensic and Investigative Accounting.
• Colon, R., & Sonnier, B. (2016). The Apportionment of Income from Licensing of Intangibles Under MTC's Proposed Market-Based Sourcing Regulations. Journal of State Taxation.
• Colon, R., & Sonnier, B. (2016). The Shift Toward Market-Based Sourcing for Multistate Apportionment of Income from Services. Journal of State Taxation.
• Colon, R. (2015). Independent Auditor's Responsibilities for Violations of the Anti-Bribery Provisions of the Foreign Corrupt Practices Act--Using Forensic Accounting Procedures to Detect Bribes. Journal of Forensic and Investigative Accounting, 7 (2), 46-61.
• Colon, R., Frank, B., & Torres, I. (2015). Techniques for Closing the Loop in Accounting Pedagogy. Business Education Innovation Journal, 7 (2), 102-106.
• Colon, R. & Sonnier, B. (2015). Domicile and Statutory Residence for State Income Tax Purposes. Journal of State Taxation.
• Colon, R. & Sonnier, B. (2015). Multistate Taxation of Interest Earned on Excess Working Capital. Taxes--the Tax Magazine, 58-70.
• Colon, R. (2015). Sourcing of Sales of Natural Gas Produced on the Outer Continental Shelf for Louisiana Income and Franchise Tax Purposes. Franklin Business & Law Review Journal.
• Colon, R., Frank, B., & Torres, I. (2015). Techniques for Closing the Loop in Accounting Pedagogy. Business Education Innovation Journal, 7 (2), 102-106.
• Colon, R. & Bladuell, H. (2014). Auditors and the Foreign Corrupt Practices Act: Lessons from Latin America. Research in Accounting in Emerging Economies.
• Colon, R. (2014). Louisiana Foreign Trade Zones: A corporate income and franchise tax perspective. Oil Gas and Energy Quarterly.
• Allen, L., Lynch, H., & Colon, R. (2014). The Effect of Monetary Growth on the Relative Price of Coal. Oil Gas and Energy Quarterly.
• Allen, L., Lynch, H., & Colon, R. (2014). The Effect of Monetary Growth on the Relative Price of Coal. Oil Gas and Energy Quarterly.
• Colon, R. (2007). Comment, Caution: Disclosures of Attorney Work Product to Independent Auditors May Waive the Privilege. Loyola University Law Journal.

Book

• Colon, R. (2015). State Tax Jurisdiction: Establishing Nexus for Business Activity Taxes. Germany: LAP LAMBERT Academic Publishing.

Presentation of Refereed Papers

• Colon, R., Cavaliere, F., Mulvaney, T., & Swerdlow, M. (2020). The Battle Over Fiduciary Responsibility of Pension Fund Managers - The Trump Administration Takes on the ESG Movement. Southern Academy of Legal Studies in Business Annual Meeting, San Antonio, Texas.
• Swift, O. & Colon, R. (2019). Content Analysis of Cybersecurity Disclosures.2019 AAA Midyear Forensic Accounting Research Conference, Saint Louis, Missouri.
• Colon, R. & Sonnier, B. (2016). Towards a Broader View of Recoverable Damages Under Section 806 of the Sarbanes-Oxley Act.American Accounting Association Forensic Accounting Section 2016 Midyear Research Conference, Charlotte, North Carolina.
• Colon, R., Burns, C., Rose, D., & Woodcock, D. (2015, March). Bringing Sexy Back: Fraudulent Financial Reporting Continues to Affect U.S. Businesses, but this Time Regulators are on the Lookout. 2015 Mid-Year Forensic Accounting Conference, Denver, Colorado.
• Colon, R. & Rose, D. (2015, March). Independent Auditor's Responsibilities for Violations of Anti-Bribery Provisions under the Foreign Corrupt Practices Act: Auditing for Bribes. 2015 Mid-Year Forensic Accounting Conference, Denver, Colorado.
• Colon, R. (2014). Independent Auditor's Responsibilities for Violations of the Anti-Bribery Provisions of the Foreign Corrupt Practices Act (FCPA). 2014 Mid-Year Forensic Accounting Conference AAA, San Antonio, Texas.
• Colon, R., Badua, F., & Torres, I. (2014). Debit, Credit, Get It? Techniques for Closing the Loop in Accounting Pedagogy. AAA, Atlanta, Georgia.
• Badua, F. & Colon, R. (2013). Greening the Accounting Curriculum: How Research into the Nexus Between Accounting and the Environment Can Inform Our Pedagogical Efforts. AAA, Anaheim, California.

Grants

Economic Recovery and Resiliency in Southeast Texas in the Aftermath of Harvey

• Name of Funding Organization: Economic Development Administration
• Amount Awarded: $440,000
• PI Name: Henry Venta, Ph.D,
• Period of Grant Award: 2018-2020
• Role on Project: Researcher

Developing a Small Business Toolkit for Natural Disasters

• Name of Funding Organization: Southeast Texas Regional Planning Commission Sub-Grant from
• Economic Development Administration
• Amount Awarded: $100,000
• PI Name: James Slaydon, Ph.D.
• Period of Grant Award: 2021-2022
• Role on Project: Researcher