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Research on emerging technologies in accounting has often proven difficult to conduct while maintaining the … meaningfulness of a new technology-driven phenomena and the rigor expected for accounting research. Grounded theory is proposed in … grounded theory in an emerging technology area of accounting, providing both an overview and critique of its implementation. We …
Persistent link: https://www.econbiz.de/10013067153
This essay was a Keynote Address at the Third International Conference of the Journal of International Accounting … Research in São Paulo Brazil. It addresses the question of why the volume and quality of international accounting research have … grown rapidly in recent years. It begins by asking why we do accounting research and moves on to discuss the reasons for …
Persistent link: https://www.econbiz.de/10013000191
We have little knowledge about the prevalence of irreproducibility in the accounting literature. To narrow this gap, we … consequences of irreproducible research published in accounting journals. A majority of respondents believe that irreproducibility … the work of others would enhance reproducibility. The views of accounting researchers are remarkably similar to those …
Persistent link: https://www.econbiz.de/10012839580
Auditing (accounting) researchers have published over 24,000 (75,000) academic articles (Google Scholar September 2016 …) using a variety of research methods since 1970. Yet accounting and auditing standard setters and regulators have frequently … decisions. For society to benefit from the large research investment in accounting and auditing, the knowledge gained from that …
Persistent link: https://www.econbiz.de/10012961610
We have little knowledge about the prevalence of irreproducibility in the accounting literature. To narrow this gap, we … consequences of irreproducible research published in accounting journals. A majority of respondents believe that irreproducibility … the work of others would enhance reproducibility. The views of accounting researchers are remarkably similar to those …
Persistent link: https://www.econbiz.de/10012831777
Motivated by repeated observations in the management accounting literature concerning the relevance of academic … attitudes of a sample of 64 senior management accounting academics from 55 universities in 14 countries about the extent to … which academic management accounting research does, and should inform practice. Drawing on Diffusion of Innovations theory …
Persistent link: https://www.econbiz.de/10013101923
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 comprehensive advice to accounting researchers on how to manage a …
Persistent link: https://www.econbiz.de/10012900254
Analysing earning's predictive power on stock returns was in the heart of academic research since late 60's. First introduced to academic world in 1967 during seminar “Analysis of Security Prices” by Chicago University Professors Ray Ball and Philip Brown. In the next four decades was...
Persistent link: https://www.econbiz.de/10012897495
the ongoing controversial debate on the accounting for self-generated intangible assets. Our results provide useful … accounting academics and practitioners alike …
Persistent link: https://www.econbiz.de/10013043413
Despite their importance, the discussion of spillover effects in empirical research often misses the rigor dedicated to endogeneity concerns. We analyze a broad set of workhorse models of firm interactions and show that spillovers naturally arise in many corporate finance settings. This has...
Persistent link: https://www.econbiz.de/10012849448