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This study provides an example of linking empirical-archival accounting research with a practical real-world example of … earnings management. By linking accounting theory with practical real-world examples, students enhance their critical thinking … skills. Enhancing critical thinking skills supports the deep approach to learning. In addition, accounting instructors that …
Persistent link: https://www.econbiz.de/10012903850
We propose a new set of citation metrics for evaluating the relative impact of scholarly research in accounting. Our … metrics are based on current practices in bibliometrics and normalize citations by both field (accounting) and year of … publication. We show that our normalized citation metrics dominate other commonly used metrics in accounting when predicting the …
Persistent link: https://www.econbiz.de/10012904144
In previous studies of online homework systems in accounting courses, their use was mandatory for all participants …. This paper presents the results of a small study in which financial accounting students had the option of completing …
Persistent link: https://www.econbiz.de/10012949143
The accounting profession has long faced the issue of an audit expectation gap; being the gap between the quality of … instrument adapted from Ferguson et al. (2000) is administered to the Universiti Utara Malaysia’s accounting students at the …
Persistent link: https://www.econbiz.de/10014196830
We examine the structure of communications in accounting research by analyzing patterns of citations among authors who …-perpetuating in accounting due to a specific type of communication structure - 'tribalism.' We use a mathematical algorithm and other … accounting cluster exhibits some properties of a tribal structure because, while researchers in other clusters communicate toward …
Persistent link: https://www.econbiz.de/10013114284
Cram et al. (2009) argued that conditional logit regression could produce better regression results than ordinary logit regression when applied to matched samples. But their evidence of conditional logit regression's advantages over ordinary logit regression is not statistically robust, for they...
Persistent link: https://www.econbiz.de/10013081103
This study investigates the publication profiles of 140 accounting and finance faculty promoted to the senior rank of … no evidence that requirements differ for: internal versus external promotion, male versus female candidates; accounting … accounting faculty, the management of academic labour and the Research Excellence Framework …
Persistent link: https://www.econbiz.de/10013141113
prior benchmarking studies by evaluating a larger number of institutions (the top 200 worldwide accounting institutions …
Persistent link: https://www.econbiz.de/10013229467
paper tends to make an exposition on the concept of commitment accounting as a way out of this problem. The methodology …
Persistent link: https://www.econbiz.de/10013098688
management accounting (EMA) should be an important a part of hotel management information system, with a particular focus on … reviews the role and relationship of environmental management accounting (EMA) in hotel management systems. It will discuss …
Persistent link: https://www.econbiz.de/10013099019