P.  Frischmann, Santhanakrishnan, M., and Pumphery, L. (Kitty), ?An Expanded Approach to Teaching the Statement of Cash Flows and Free Cash Flow Estimation?, Advances in Accounting Education: Teaching and Curriculum Innovations, 2015.

P.  Frischmann, Shevlin, T., and Wilson, R., ?Economic Consequences of Increasing the Conformity in Accounting for Uncertain Tax Benefits?, Journal of Accounting and Economics, vol. 46, no. 2-3, pp. 261-278, 2008.

S.  Boylan and Frischmann, P., ?Experimental Evidence on the Role of Tax Complexity in Investment Decisions?, Journal of the American Taxation Association, vol. Fall, 2006, no. Volume 28, Number 2, pp. 69-88, 2006.