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 RFID tags as a means of objectively measuring stock levels and stock flow...

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...

We examine the importance of professional relationships developed between analysts and managers by investigating analyst coverage decisions in the context of CEO and CFO moves between publicly listed firms. We find that top executive moves from an origin firm to a destination firm trigger...

Assessment practices in tertiary education sector have been widely researched in different countries. This Australian study examines the impact of an assessable group essay project on students' learning outcomes and skills development. In particular the study aims to investigate the impact of a...

Prior studies that examine the application of neural networks in auditing investigate the efficiency of artificial neural networks (ANNs). In the present study, considering the well known disadvantages of artificial neural network, we propose the application of probabilistic neural networks...

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...

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...

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...

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...

This paper is aimed at analyzing the trends and patterns of efficiency of WC (WC) utilization in respect of size of firms of cotton textile sector in India on the application of three indices viz., Performance Index (PI), Utilization Index (UI), and Efficiency Index (EI). For the purpose of...