Showing 1 - 10 of 28
This paper ranks individual accounting researchers based on their research productivity in the most recent 6, 12, and 20 years. We extend prior individual faculty rankings by providing separate individual faculty research rankings for each topical area commonly published in accounting journals...
Persistent link: https://www.econbiz.de/10013133555
The overall complexity and estimation uncertainty inherent in financial statements have increased in recent decades; however, the related reports and services have changed very little, including the format of the balance sheet and income statement, the content in the auditor's report, and the...
Persistent link: https://www.econbiz.de/10013114207
This paper examines factors that influence job applicants' willingness to apply for positions in internal auditing. We predict and find evidence that job applicants are dissuaded from applying for internal audit positions. In two separate experiments involving participants at seven universities,...
Persistent link: https://www.econbiz.de/10013065236
International and U.S. accounting and auditing standard setters have focused considerable attention and rule making around group audits and in particular the reporting quality of subsidiary entities. We examine how membership in a consolidated group and the related group audit affects the...
Persistent link: https://www.econbiz.de/10013065772
This paper examines factors affecting non-accounting business professionals' willingness to work in internal auditing. In a 2 x 6 experiment with 502 participants from across the country, we find that, in contrast to prior research examining accountants, business professionals have relatively...
Persistent link: https://www.econbiz.de/10013000190
We examine organizational control in the context of wellness programs—organizational initiatives designed to improve the physical and mental health of employees. In a field study setting, we examine the associations of three different types of incentives (cash, gift cards, and tangible...
Persistent link: https://www.econbiz.de/10012936188
Large accounting firms offshore a significant amount of tax work to professionals in India. Prior research suggests that individuals can have negative implicit attitudes toward people from different nationalities and that negative implicit attitudes can have undesired consequences. In this...
Persistent link: https://www.econbiz.de/10012826466
This paper presents rankings of accounting journals disaggregated by topical area (AIS, audit, financial, managerial, tax, and other) and methodology (analytical, archival, experimental, and other). We find that only for the financial topical area and archival methodology does the traditional...
Persistent link: https://www.econbiz.de/10012967930
This study examines how using the internal audit function as a management training ground (MTG) impacts manager's reliance on internal auditor recommendations. While prior research suggests that using internal audit as a MTG can adversely affect financial reporting quality, external audit fees,...
Persistent link: https://www.econbiz.de/10012970624
I present two types of data about the publication and review process in the accounting, economics, finance, management, marketing, psychology, and natural science disciplines. First, I collect all articles published in 2012 in top tier journals of these disciplines and compare the articles based...
Persistent link: https://www.econbiz.de/10012972640