We revisit the question of whether the academic accounting profession is in decline. We use data gathered from Hasselback directories of accounting faculty from 1974 to 2016 as our primarily data source and confirm prior results suggesting a decrease in the number of assistant accounting...

This study empirically examines the effectiveness of Cressey's (1953) fraud risk factor framework adopted in SAS No. 99 in detection of financial statement fraud. According to Cressey's theory pressure, opportunity and rationalization are always present in fraud situations. We develop variables...

Success in publishing accounting research often requires success in multiple coauthoring relationships. Further, the number of coauthored papers in accounting (as well as most other fields of research) has steadily increased. Given the importance and popularity of coauthoring, our paper provides...

In response to concerns over the viability of the academic discipline of accounting we investigate trends in accounting research by examining papers published in six top accounting journals from 1960 to 2007. We use citations made by accounting papers as a proxy for their antecedent ideas and...