Accurate measurement of stock levels, turnover, and profitability in microenterprises in developing countries is difficult due to the fact that the majority of these firms do not keep detailed records. We test the use of radio frequency identification (RFID) tags as a means of objectively...

Purpose – The purpose of this study is to shed light on the threats to quality in mixed methods accounting research, wherein quantitative and qualitative approaches are combined in data collection, analysis and interpretation. Design – Our paper is framed according to the following three...

The minimization of cost is an important issue in the domain of continuous auditing (CA) research (Pathak, Chaouch amp; Sriram, 2005). This cited study of continuous audit of databases motivated us to work further and provide a general, complete and precise solution. In the present study, we...

This paper presents the results from a field experiment that examines the effects of non-financial performance feedback on the behavior of professionals working for an insurance repair company. We vary the frequency (weekly and monthly) and the level of detail of the feedback that the 800...

Quoted Nigerian companies are statutorily publishing the value added statement (VAS) along other financial reporting requirements. The issues this paper sets out to establish are the significance of value added reports, pattern of value added distribution and to examine whether the value added...

In the published proceedings of the first Journal of Accounting Research Conference, Vatter [1966] lamented that “Gathering direct and original facts is a tedious and difficult task, and it is not surprising that such work is avoided.” For the fiftieth JAR Conference, we introduce a...

In the published proceedings of the first Journal of Accounting Research Conference, Vatter [1966] lamented that “Gathering direct and original facts is a tedious and difficult task, and it is not surprising that such work is avoided.” For the fiftieth JAR Conference, we introduce a...

This paper presents the results from a field experiment that examines the effects of nonfinancial performance feedback on the behavior of professionals working for an insurance repair company. We vary the frequency (weekly and monthly) and the level of detail of the feedback that the 800...

We conduct a field experiment, based on a registered report accepted by the Journal of Accounting Research, to test performance effects of setting a high reference point for peer-performance comparison. Relative to providing the median as a reference point for online students to compare...

Accounting literature recognizes that relatively autonomous self-control by subordinates can potentially create organizational value in highly uncertain situations, such as those involving creativity, entrepreneurship, learning, and innovation. The accounting literature, however, has a 50 year...