00474nas a2200157   4500008004100000245004800041210004800089260000900137300001400146490000700160653001500167653001200182100001800194700001600212856008800228       2023                        eng d00aCorporate Reputation and Hedging Activities0 aCorporate Reputation and Hedging Activities  c2023  a1223-12470 v6310aAccounting10aFinance1 aDeng, Junfang1 aYang, Jimmy  u/biblio/corporate-reputation-and-hedging-activities00670nas a2200169   4500008004100000245013000041210006900171260000900240490000700249653001500256100002000271700001900291700001900310700001600329700002300345856013200368       2023                        eng d00aTake Responsibility or Take Action:  How Can Firms Recover from Information Technology Control Material Weakness Disclosures?0 aTake Responsibility or Take Action How Can Firms Recover from In  c20230 v4810aAccounting1 aNorman, Carolyn1 aObermire, Kara1 aRose, Anna, M.1 aRose, Jacob1 aFrydenlund, Nicole  u/biblio/take-responsibility-or-take-action-how-can-firms-recover-information-technology-control00349nas a2200109   4500008004100000245003400041210003400075260002200109653001500131100002200146856007100168       2022                        eng d00aBusiness Ethics in Data Usage0 aBusiness Ethics in Data Usage  aSpokane, WAc202210aAccounting1 aHolbrook, Brandon  u/biblio/business-ethics-data-usage00456nas a2200121   4500008004100000245006500041210006400106260000900170653001500179100002500194700001600219856009900235       2022                        eng d00aDisclosure Speed: Evidence from Nonpublic SEC Investigations0 aDisclosure Speed Evidence from Nonpublic SEC Investigations  c202210aAccounting1 aBlackburne, Terrence1 aQuinn, Phil  u/biblio/disclosure-speed-evidence-nonpublic-sec-investigations00499nas a2200145   4500008004100000245006500041210006400106260000900170300001000179490000700189653001500196100002500211700001600236856010100252       2022                        eng d00aDisclosure Speed: Evidence from Nonpublic SEC Investigations0 aDisclosure Speed Evidence from Nonpublic SEC Investigations  c2022  a55-820 v9810aAccounting1 aBlackburne, Terrence1 aQuinn, Phil  u/biblio/disclosure-speed-evidence-nonpublic-sec-investigations-001771nas a2200169   4500008004100000245008700041210006900128260004200197520122100239653001501460653000801475100002001483700002101503700001901524700001701543856004101560       2022                        eng d00aDo Measures of Security Compliance Intent Equal Non-Compliance Scenario Agreement?0 aDo Measures of Security Compliance Intent Equal NonCompliance Sc  aCopenhagen, Denmark,  Dec. 2022c20223 aTo better protect organizations from the threat of insiders, IS security (ISS) research frequently emphasizes IS Security Policy (ISP) behavior. The effectiveness of an assessment model is typically analyzed either using short survey statements (behavior survey) or by using scenario agreement (prospective scenario) to measure current and prospective compliance (or non-compliance) behavior.  However, a significant gap is the lack of statistical evidence to demonstrate that these two measures or dependent variables (DV) sufficiently agree with one another. We report on an effort to compare and contrast two assessment models which employed alternate styles of DVs and demonstrate that the primary construct from two different ISS behavioral theories had approximately the same effect size on either of the DVs. Our findings add support for substantial (but not overly correlated) synchronization between the two DV values, since we also observe that the prospective scenario non-compliance measure resulted in lower model fit while the behavior survey compliance measures fit both models with higher accuracy. We discuss our findings and recommend that for many studies there can be value in employing both DVs.10aAccounting10aBIS1 aMarshall, Byron1 aShadbad, Forough1 aCurry, Michael1 aBiros, David  uhttps://aisel.aisnet.org/wisp2022/1901853nas a2200169   4500008004100000245008700041210006900128260004200197520122100239653001501460653000801475100002001483700002101503700001901524700001701543856012301560       2022                        eng d00aDo Measures of Security Compliance Intent Equal Non-Compliance Scenario Agreement?0 aDo Measures of Security Compliance Intent Equal NonCompliance Sc  aCopenhagen, Denmark,  Dec. 2022c20223 aTo better protect organizations from the threat of insiders, IS security (ISS) research frequently emphasizes IS Security Policy (ISP) behavior. The effectiveness of an assessment model is typically analyzed either using short survey statements (behavior survey) or by using scenario agreement (prospective scenario) to measure current and prospective compliance (or non-compliance) behavior.  However, a significant gap is the lack of statistical evidence to demonstrate that these two measures or dependent variables (DV) sufficiently agree with one another. We report on an effort to compare and contrast two assessment models which employed alternate styles of DVs and demonstrate that the primary construct from two different ISS behavioral theories had approximately the same effect size on either of the DVs. Our findings add support for substantial (but not overly correlated) synchronization between the two DV values, since we also observe that the prospective scenario non-compliance measure resulted in lower model fit while the behavior survey compliance measures fit both models with higher accuracy. We discuss our findings and recommend that for many studies there can be value in employing both DVs.10aAccounting10aBIS1 aMarshall, Byron1 aShadbad, Forough1 aCurry, Michael1 aBiros, David  u/biblio/do-measures-security-compliance-intent-equal-non-compliance-scenario-agreement00839nas a2200169   4500008004100000245009300041210006900134260004200203520019900245653001500444653000800459100001900467700002000486700002100506700001900527856012300546       2022                        eng d00aWill SOC Telemetry Data Improve Predictive Models of User Riskiness?  A Work in Progress0 aWill SOC Telemetry Data Improve Predictive Models of User Riskin  aCopenhagen, Denmark,  Dec. 2022c20223 aThis extended abstract describes our planned efforts to usefully integrate psychometric and telemetry data to help identify cybersecurity risks and more effectively analyze cybersecurity events.10aAccounting10aBIS1 aCurry, Michael1 aMarshall, Byron1 aShadbad, Forough1 aHong, Sanghyun  u/biblio/will-soc-telemetry-data-improve-predictive-models-user-riskiness-work-progress00491nas a2200145   4500008004100000245005800041210005600099260000900155490000700164653001500171100002500186700002700211700001600238856009100254       2021                        eng d00aAre CEO's purchases more profitable than they appear?0 aAre CEOs purchases more profitable than they appear  c20210 v7110aAccounting1 aBlackburne, Terrence1 aArmstrong, Christopher1 aQuinn, Phil  u/biblio/are-ceos-purchases-more-profitable-they-appear00528nas a2200145   4500008004100000245007800041210006900119260000900188490000700197653001500204100001900219700001600238700002100254856010700275       2021                        eng d00aAudit Committee Members' Professional Identities: Evidence from the Field0 aAudit Committee Members Professional Identities Evidence from th  c20210 v9310aAccounting1 aObermire, Kara1 aCohen, Jeff1 aJohnstone, Karla  u/biblio/audit-committee-members-professional-identities-evidence-field00559nas a2200145   4500008004100000245008700041210006900128260000900197653001500206100001800221700002000239700002000259700001900279856011500298       2021                        eng d00aFaith at Work: Religious Norms as Cultural Control in a Management Control Package0 aFaith at Work Religious Norms as Cultural Control in a Managemen  c202110aAccounting1 aAkroyd, Chris1 aHenderson, Kali1 aO'Grady, Winnie1 aPesch, Heather  u/biblio/faith-work-religious-norms-cultural-control-management-control-package00547nas a2200145   4500008004100000245008800041210006900129260000900198653001500207100002000222700001800242700001900260700001700279856010500296       2021                        eng d00aThe Impact of Risk and the Potential for Loss on Managers' Demand for Audit Quality0 aImpact of Risk and the Potential for Loss on Managers Demand for  c202110aAccounting1 aHurley, Patrick1 aMayhew, Brian1 aObermire, Kara1 aTegeler, Amy  u/biblio/impact-risk-and-potential-loss-managers-demand-audit-quality01656nas a2200145   4500008004100000245006900041210006700110260000900177490000700186520116200193653001501355100001801370700001801388856010401406       2021                        eng d00aIncome Shifting and U.S. International Trade in Goods Statistics0 aIncome Shifting and US International Trade in Goods Statistics  c20210 v403 aIntrafirm trade represents greater than one-third of total U.S. international trade in goods. Since these are not arm’s-length transactions, trade policymakers have voiced concerns that income shifting may distort international trade in goods statistics through the manipulation of transfer prices. Using country-level data on intrafirm exports and imports, we estimate a path analysis that simultaneously tests how and to what extent tax-motivated transfer pricing and real investment decisions affect intrafirm trade in goods statistics. Contrary to speculation, we do not find an economically significant relation between transfer pricing and intrafirm trade in goods statistics. In contrast, we find that tax-motivated location decisions create a 21 (20) percent or $819.7 ($927.1) million difference in mean intrafirm exports (imports) between the U.S. and a low- and high-tax country. This study provides trade policymakers with relevant information about the extent to which real investment decisions and accounting manipulations affect intrafirm trade in goods statistics and contributes to the international trade and income shifting literatures.10aAccounting1 aDeng, Junfang1 aLaux, Rick, C  u/biblio/income-shifting-and-us-international-trade-goods-statistics00568nas a2200157   4500008004100000245007500041210006900116260000900185653001500194653000800209100002000217700001900237700001800256700002400274856011200298       2021                        eng d00aMachine Learning and Survey-based Predictors of InfoSec Non-Compliance0 aMachine Learning and Surveybased Predictors of InfoSec NonCompli  c202110aAccounting10aBIS1 aMarshall, Byron1 aCurry, Michael1 aCorreia, John1 aCrossler, Robert, E  u/biblio/machine-learning-and-survey-based-predictors-infosec-non-compliance02597nas a2200193   4500008004100000245007500041210006900116260000900185300000900194490000700203520197500210653001502185653000802200100002002208700001902228700001802247700002402265856011402289       2021                        eng d00aMachine Learning and Survey-based Predictors of InfoSec Non-Compliance0 aMachine Learning and Surveybased Predictors of InfoSec NonCompli  c2021  a1-200 v133 aSurvey items developed in behavioral <b>Information Security (InfoSec)</b> research should be practically useful in identifying individuals who are likely to create risk by failing to comply with InfoSec guidance. The literature shows that attitudes, beliefs, and perceptions drive compliance behavior and has influenced the creation of a multitude of training programs focused on improving ones’ InfoSec behaviors. While automated controls and directly observable technical indicators are generally preferred by InfoSec practitioners, difficult-to-monitor user actions can still compromise the effectiveness of automatic controls. For example, despite prohibition, doubtful or skeptical employees often increase organizational risk by using the same password to authenticate corporate and external services. Analysis of network traffic or device configurations is unlikely to provide evidence of these vulnerabilities but responses to well-designed surveys might. Guided by the relatively new IPAM model, this study administered 96 survey items from the Behavioral InfoSec literature, across three separate points in time, to 217 respondents. Using systematic feature selection techniques, manageable subsets of 29, 20, and 15 items were identified and tested as predictors of non-compliance with security policy. The feature selection process validates IPAM's innovation in using nuanced self-efficacy and planning items across multiple time frames. Prediction models were trained using several ML algorithms. Practically useful levels of prediction accuracy were achieved with, for example, ensemble tree models identifying 69% of the riskiest individuals within the top 25% of the sample. The findings indicate the usefulness of psychometric items from the behavioral InfoSec in guiding training programs and other cybersecurity control activities and demonstrate that they are promising as additional inputs to AI models that monitor networks for security events.10aAccounting10aBIS1 aMarshall, Byron1 aCurry, Michael1 aCorreia, John1 aCrossler, Robert, E  u/biblio/machine-learning-and-survey-based-predictors-infosec-non-compliance-000669nas a2200157   4500008004100000245004700041210004300088260000900131300001200140520016400152653001500316100001500331700002200346700001600368856012700384       2021                        eng d00aThe New Washington State Capital Gains Tax0 aNew Washington State Capital Gains Tax  c2021  a899-9053 aIn this article, the authors examine Washington’s new 7 percent capital gains tax, analyzing the tax from constitutional, practical, and policy perspectives.10aAccounting1 aAxelton, Z1 aHolbrook, Brandon1 aGramlich, J  uhttps://www.taxnotes.com/special-reports/capital-gains-and-losses/washington-states-new-capital-gains-tax/2021/07/08/76qql00549nas a2200145   4500008004100000245007000041210006900111260000900180653001500189100002100204700001900225700002400244700002500268856011000293       2021                        eng d00aPrior Audit Experience and CFO Financial Reporting Aggressiveness0 aPrior Audit Experience and CFO Financial Reporting Aggressivenes  c202110aAccounting1 aCondie, Eric, R.1 aObermire, Kara1 aSeidel, Timothy, A.1 aWilkins, Michael, S.  u/biblio/prior-audit-experience-and-cfo-financial-reporting-aggressiveness01333nas a2200181   4500008004100000245006900041210006800110260000900178300000900187490000700196520081900203653001501022100001801037700001801055700001501073700002301088856004001111       2021                        eng d00aProprietary Costs and the Reporting of Segment-level Tax Expense0 aProprietary Costs and the Reporting of Segmentlevel Tax Expense  c2021  a1-260 v433 aWe examine whether proprietary costs of disclosure affect the reporting of segment-level tax expense. Current accounting rules for segment-level reporting afford managers significant discretion in what line items to report. We predict and find firms with higher proprietary costs of disclosure (i.e., higher tax avoidance) are less likely to disclose segment-level tax information. These results are stronger for firms that define business segments on a geographic basis, where disclosure could reveal tax expense information about specific tax jurisdictions, consistent with the proprietary cost hypothesis. Overall, our results suggest some managers potentially use discretion in current guidance to avoid segment-level disclosure of taxes when these disclosures have the potential to be detrimental to the firm.10aAccounting1 aDeng, Junfang1 aSteele, Logan1 aLynch, Dan1 aGaertner, Fabio, B  uhttps://doi.org/10.2308/JATA-19-00200606nas a2200157   4500008004100000245010400041210006900145260000900214300001400223490000700237653001500244100001800259700001900277700001500296856013700311       2020                        eng d00aExpress yourself: Why managers' disclosure tone varies across time and what investors learn from it0 aExpress yourself Why managers disclosure tone varies across time  c2020  a1140-11710 v3710aAccounting1 aSteele, Logan1 aCampbell, John1 aLee, Grace  u/biblio/express-yourself-why-managers-disclosure-tone-varies-across-time-and-what-investors-learn-it01320nas a2200145   4500008004100000245007900041210006900120260000900189300001200198490000700210520086000217653001501077100001801092856006401110       2020                        eng d00aForeign Exchange Risk, Hedging, and Tax-Motivated Outbound Income Shifting0 aForeign Exchange Risk Hedging and TaxMotivated Outbound Income S  c2020  a953-9870 v583 aAlthough outbound income shifting to low‐tax jurisdictions provides tax savings, it is often accompanied by nontax costs. In this study, I examine whether foreign exchange (FX) risk constrains tax‐motivated outbound income shifting by U.S. multinational corporations. My findings indicate that exposure to greater currency volatility is associated with less outbound income shifting, and this effect is stronger for firms with foreign affiliates using foreign functional currencies. I also investigate whether hedging facilitates outbound income shifting. Consistent with hedging lowering costs associated with exchange rate volatility, I find that U.S. firms that use more currency derivatives tend to shift more income to low‐tax foreign jurisdictions. Overall, these findings suggest that FX risk is an important cost of outbound income shifting.10aAccounting1 aDeng, Junfang  uhttps://onlinelibrary.wiley.com/doi/10.1111/1475-679X.1232602180nas a2200145   4500008004100000245006600041210006500107260000900172490000700181520172400188653001501912100001801927700001701945856007201962       2020                        eng d00aImprinting founders' blueprints on management control systems0 aImprinting founders blueprints on management control systems  c20200 v463 aIn this paper we seek to understand the influence of founders on the design and use of management control systems (MCS) through a theoretical lens known as imprinting. The organizational literature shows that founders are a source of imprinting, since their unique background informs the blueprint for their organization, which can affect patterns of organizational design and development. We undertake a case study of an innovative early-stage growth-focused manufacturing firm established by founders who espoused a commitment blueprint (one of five possible blueprints). Founders who have a commitment blueprint aim to establish a workplace where employees feel an intense emotional attachment to each other and the firm and are passionate about the firm’s vision. We examine how founders’ commitment blueprint influences the design and use of MCS. We show that the imprint of a founder’s commitment blueprint is reflected in the design and use of cultural controls and employee selection to establish a workplace that fosters an intense emotional attachment and identification comparable to a family’s, with an organizational culture where employees are committed and passionate about the firm. While these controls have previously been shown to make up the central components of a commitment blueprint, our results reveal a reliance on cultural controls and employee selection is not exclusive, but supported and reinforced through managers’ design and use of personnel controls, results controls, action controls, penalties, and informal controls. We also find a reluctance to implement controls that are seen as bureaucratic, since it is felt they would negatively influence the organizational culture.10aAccounting1 aAkroyd, Chris1 aKober, Ralph  uhttps://www.sciencedirect.com/science/article/pii/S104450051930022801248nas a2200169   4500008004100000245006000041210006000101260000900161300001200170490000800182520070900190653001500899100002500914700002000939700001900959856010000978       2020                        eng d00aInformation flows among rivals and corporate investment0 aInformation flows among rivals and corporate investment  c2020  a760-7790 v1363 aUsing a novel pairwise measure of firms’ acquisition of rivals’ disclosures, we show that investment opportunities drive interfirm information flows. We find that these flows predict subsequent mergers and acquisitions as well as how and how much firms invest, relative to rivals. Moreover, firms’ use of rivals’ information often hinges on the similarities of their products. Our results suggest that rivals’ public information, far from being unusable, helps facilitate investment and product decisions, including acquisitions and product differentiation strategies. The findings also support a learning mechanism that could partly underlie the emerging literature on peer investment effects.10aAccounting1 aBlackburne, Terrence1 aBernard, Darren1 aThornock, Jake  u/biblio/information-flows-among-rivals-and-corporate-investment01755nas a2200169   4500008004100000245013100041210006900172260000900241300001000250490000700260520112400267653001501391100001601406700001901422700001601441856012801457       2020                        eng d00aSelection benefits of below-market pay in social-mission organizations: effects on individual performance and team cooperation0 aSelection benefits of belowmarket pay in socialmission organizat  c2020  a57-770 v953 aMany organizations whose core purpose is to advance a social mission pay employees below-market wages. We investigate two under-appreciated benefits of below-market pay in these social-mission organizations. In a series of experiments, we predict and find that, holding employees’ outside opportunities constant, those attracted to social-mission organizations that pay below-market wages perform better individually and cooperate more effectively in teams than those attracted to social-mission organizations that pay higher wages. The individual performance effect arises because below-market pay facilitates the selection of value-congruent employees who are naturally inclined to work hard for the organizational mission. The team cooperation effect arises because employees expect team members who have selected a social-mission job that pays below market to be more value-congruent and, therefore, more cooperative than those who have selected a social-mission job that pays higher wages. Collectively, we demonstrate that in social-mission organizations, offering below-market pay can yield selection benefits.10aAccounting1 aChen, Clara1 aPesch, Heather1 aWang, Laura  u/biblio/selection-benefits-below-market-pay-social-mission-organizations-effects-individual00492nas a2200121   4500008004100000245007900041210006900120260002300189653001500212100001800227700001900245856010600264       2020                        eng d00aThe Temporal Effect of Organizational Controls in an Uncertain Environment0 aTemporal Effect of Organizational Controls in an Uncertain Envir  aHilo, Hawaiic202010aAccounting1 aAkroyd, Chris1 aHorii, Satoshi  u/biblio/temporal-effect-organizational-controls-uncertain-environment00557nas a2200157   4500008004100000245007900041210006900120260000900189300001100198490000700209653001500216100001900231700001900250700001700269856011300286       2020                        eng d00aToward an Understanding of Audit Team Distribution and Performance Quality0 aToward an Understanding of Audit Team Distribution and Performan  c2020  a87-1120 v3910aAccounting1 aDowney, Denise1 aObermire, Kara1 aZehms, Karla  u/biblio/toward-understanding-audit-team-distribution-and-performance-quality00436nas a2200145   4500008004100000245003500041210003500076260000900111653001500120100002500135700001700160700001900177700001900196856007500215       2020                        eng d00aUndisclosed SEC Investigations0 aUndisclosed SEC Investigations  c202010aAccounting1 aBlackburne, Terrence1 aKepler, John1 aQuinn, Phillip1 aTaylor, Daniel  u/biblio/undisclosed-sec-investigations01498nas a2200145   4500008004100000245009900041210006900140260000900209520093700218653001501155100002201170700001901192700001601211856012501227       2019                        eng d00aAnalyst reaction to non-articulation between the balance sheet and the statement of cash flows0 aAnalyst reaction to nonarticulation between the balance sheet an  c20193 aPurpose: The purpose of this paper is to investigate the effect of non-articulation on analyst earnings forecast quality. The authors look for evidence on the relationship between non-articulation and analyst earnings forecast properties: forecast inaccuracy, forecast dispersion and forecast bias.<br>Design/methodology/approach: The empirical tests are primarily based analyst earnings and cash flow forecasts covered by Institutional Broker Estimate System and financial statement information obtained from Compustat North America database.<br>Findings: The authors hypothesize and find that non-articulation is positively related to analyst forecast dispersion, forecast accuracy and forecast bias for one-year ahead of earnings. The effects of non-articulation on analyst earnings forecast inaccuracy and bias are neutralized when the analyst issues a cash flow forecast and when such forecast provides accurate information …10aAccounting1 aFrischmann, Peter1 aLin, Kuan-Chen1 aWang, Dilin  u/biblio/analyst-reaction-non-articulation-between-balance-sheet-and-statement-cash-flows00404nas a2200121   4500008004100000245004800041210004800089260000900137653001500146100001800161700001500179856008800194       2019                        eng d00aDebt Structure and Conditional Conservatism0 aDebt Structure and Conditional Conservatism  c201910aAccounting1 aSteele, Logan1 aLee, Grace  u/biblio/debt-structure-and-conditional-conservatism01176nas a2200169   4500008004100000245007100041210006700112260000900179300001400188490000700202520067400209653001500883100001800898700001700916700001400933856005900947       2019                        eng d00aThe emergence of management controls in an entrepreneurial company0 aemergence of management controls in an entrepreneurial company  c2019  a1805-18330 v593 aThe dilemma faced by founders of entrepreneurial companies is how to scale their business while staying in control. While the accounting literature has found that financial controls are important to rapidly scale a business, we do not know how these controls emerge in entrepreneurial companies in relation to other management controls. Using a case study of an entrepreneurial company that rapidly scaled its business, this study examines the management controls that emerged to become a package of controls. We highlight the importance of the management control package remaining in balance, with controls working together interdependently in a complementary fashion.10aAccounting1 aAkroyd, Chris1 aKober, Ralph1 aLi, Danni  uhttps://onlinelibrary.wiley.com/doi/10.1111/acfi.1247700544nas a2200121   4500008004100000245009600041210006900137260004100206653001500247100001800262700002100280856012100301       2019                        eng d00aA field study of management control in a family business:  An appreciative inquiry approach0 afield study of management control in a family business An apprec  aMonterey Peninsula, Californiac201910aAccounting1 aAkroyd, Chris1 aBiswas, Sharlene  u/biblio/field-study-management-control-family-business-appreciative-inquiry-approach01598nas a2200157   4500008004100000245013000041210006900171260000900240520106500249653001501314653000801329100001901337700002001356700002401376856004001400       2019                        eng d00aIdentifying potentially risky insider on-compliance using machine learning to assess multiple protection motivation behaviors0 aIdentifying potentially risky insider oncompliance using machine  c20193 aCybersecurity researchers have made significant steps to understand the mechanisms of security policy compliance and unify theories of security behavior. However, due partly to the limitations of traditional variance model statistical methods, these studies by necessity typically focus on a single security policy issue. By contrast, new machine learning algorithms frequently employed by data scientists offer great promise as a new statistical approach for examining robust individualized interpretations of policy and can also identify potentially risky behaviors. This study proposes to explore cybersecurity training impediments of multiple protection motivation behaviors in ransomware prevention training. It demonstrates the feasibility of using machine learning with survey items from the cybersecurity research to predict non-compliance. It also illustrates a potentially novel method to statistically validate research theory through higher levels of ML prediction. This study is a work in progress and we seek feedback on its design and relevance.10aAccounting10aBIS1 aCurry, Michael1 aMarshall, Byron1 aCrossler, Robert, E  uhttps://aisel.aisnet.org/wisp2019/101681nas a2200193   4500008004100000245008400041210006900125260000900194300001200203490000700215520112200222653001501344653000801359100001901367700002001386700001801406700002401424856003901448       2019                        eng d00aInfoSec Process Action Model (IPAM): Targeting Insider's Weak Password Behavior0 aInfoSec Process Action Model IPAM Targeting Insiders Weak Passwo  c2019  a201-2250 v333 aThe possibility of noncompliant behavior is a challenge for cybersecurity professionals and their auditors as they try to estimate residual control risk. Building on the recently proposed InfoSec Process Action Model (IPAM), this work explores how nontechnical assessments and interventions can indicate and reduce the likelihood of risky individual behavior. The multi-stage approach seeks to bridge the well-known gap between intent and action. In a strong password creation experiment involving 229 participants, IPAM constructs resulted in a marked increase in R<sup>2</sup> for initiating compliance behavior with control expectations from 47 percent to 60 percent. Importantly, the model constructs offer measurable indications despite practical limitations on organizations' ability to assess problematic individual password behavior. A threefold increase in one measure of strong password behavior suggested the process positively impacted individual cybersecurity behavior. The results suggest that the process-nuanced IPAM approach is promising both for assessing and impacting security compliance behavior.10aAccounting10aBIS1 aCurry, Michael1 aMarshall, Byron1 aCorreia, John1 aCrossler, Robert, E  uhttps://doi.org/10.2308/isys-5238101314nas a2200157   4500008004100000245006400041210006400105260000900169520079400178653001500972653001200987653001700999100001801016700002101034856010101055       2019                        eng d00aInternationalization and Regional Entrepreneurship in China0 aInternationalization and Regional Entrepreneurship in China  c20193 aThis study examines the importance of geographic location on the empirical link between internationalization and entrepreneurial intention. Integrating data from multiple sources to create a measure of internationalization intensity, this study directly contributes to the literature by revealing a significant and more complex relationship between internationalization and entrepreneurship than previously suggested in the literature. Specifically, while highly internationalized locations allow better access to resource markets they may also hinder entrepreneurship for several reasons, including the fact that these locations have higher competition for resources. Results provide direct empirical support to recent theories on the importance of within country comparative differences.10aAccounting10aFinance10aOSU-Cascades1 aElston, Julie1 aWeidinger, Alois  u/biblio/internationalization-and-regional-entrepreneurship-china00474nas a2200133   4500008004100000245006000041210006000101260000900161653001500170100001800185700002000203700001700223856010000240       2019                        eng d00aNegative accounting earnings and gross domestic product0 aNegative accounting earnings and gross domestic product  c201910aAccounting1 aSteele, Logan1 aGaertner, Fabio1 aKauser, Asad  u/biblio/negative-accounting-earnings-and-gross-domestic-product00524nas a2200157   4500008004100000245006300041210006100104260000900165300001200174490000700186653001500193100002000208700001800228700001900246856010100265       2019                        eng d00aRealigning Auditors' Accountability: Experimental Evidence0 aRealigning Auditors Accountability Experimental Evidence  c2019  a233-2500 v9410aAccounting1 aHurley, Patrick1 aMayhew, Brian1 aObermire, Kara  u/biblio/realigning-auditors-accountability-experimental-evidence00593nas a2200145   4500008004100000245009300041210006900134260003200203653001500235100001800250700002100268700002000289700001900309856011900328       2019                        eng d00aRole of different levers of control on a family business’s professionalisation journey0 aRole of different levers of control on a family business s profe  aAuckland, New Zealandc201910aAccounting1 aAkroyd, Chris1 aBiswas, Sharlene1 aO'Grady, Winnie1 aMitchell, Kate  u/biblio/role-different-levers-control-family-businesss-professionalisation-journey01526nas a2200145   4500008004100000245005500041210005400096260002000150490000700170520107200177653001501249100001701264700001101281856008801292       2018                        eng d00aBook-Tax Differences and the Costs of Private Debt0 aBookTax Differences and the Costs of Private Debt  aAmsterdamc20180 v423 aIn this study, we test for associations between measures of book-tax differences (BTDs) and measures of private bank loan costs. Our measures of bank loan costs are: (1) interest rate spreads, and (2) security requirements. Initial results suggest a positive association between variability in total BTDs, but not levels, and private debt costs. After decomposing BTDs into their permanent and temporary components, we find that temporary BTDs (levels and variability) are consistently positively associated with costs of private debt, whereas permanent BTDs are not. Further, we find that the positive relation between BTDs and costs of private debt is attenuated for high-tax-planning firms and is stronger for loan facilities in which leading lenders have high market shares. Consistent with the findings of Ayers et al. (2010), we interpret these results as indicative of BTDs generally impacting the precision of the information conveyed in the financial statements, raising concerns about earnings quality, except where the BTDs likely result from tax planning.10aAccounting1 aMoore, Jared1 aXu, Li  u/biblio/book-tax-differences-and-costs-private-debt01522nas a2200169   4500008004100000245010600041210006900147260000900216300001200225490000700237520091000244653001501154100001801169700001701187700002001204856012801224       2018                        eng d00aThe Effect of Aggregation of Accounting Information via Segment Reporting on Accounting Conservatism"0 aEffect of Aggregation of Accounting Information via Segment Repo  c2018  a237-2620 v273 aIn a sample of US multiple-segment firms, we document a negative association between aggregation via segment reporting and timely loss recognition. A higher level of aggregation, as reflected in a firm’s reported organizational structure (the definition and characteristics of its segments), causes a multiple-segment firm to exhibit less cross-segment variation in profitability than a matched control portfolio of single-segment firms. We find that firms that engage in more aggregation report accounting numbers that provide less timely information about economic losses. We also observe that firms that provide more disaggregated segment data subsequent to adopting SFAS 131 experienced an increase in timely loss recognition. This result implies that higher quality segment reporting leads to an increase in timely loss recognition, which, per extant research, is associated with better governance.10aAccounting1 aSteele, Logan1 aBens, Daniel1 aMonahan, Steven  u/biblio/effect-aggregation-accounting-information-segment-reporting-accounting-conservatism00548nas a2200133   4500008004100000245010700041210006900148260000900217653001500226100001500241700001400256700001500270856012900285       2018                        eng d00aThe Effects of Compensation Structures and Monetary Rewards on Managers' Decisions to Blow the Whistle0 aEffects of Compensation Structures and Monetary Rewards on Manag  c201810aAccounting1 aRose, Jake1 aBrink, A.1 aNorman, C.  u/biblio/effects-compensation-structures-and-monetary-rewards-managers-decisions-blow-whistle00634nas a2200169   4500008004100000245010700041210006900148260000900217300000900226490000700235653001500242100002200257700001900279700001500298700001900313856013200332       2018                        eng d00aEffects of Stories and Checklist Decision Aids on Knowledge Structure Development and Auditor Judgment0 aEffects of Stories and Checklist Decision Aids on Knowledge Stru  c2018  a1-240 v3210aAccounting1 aBierstaker, James1 aDowney, Denise1 aRose, Jake1 aThibodeau, Jay  u/biblio/effects-stories-and-checklist-decision-aids-knowledge-structure-development-and-auditor02241nas a2200181   4500008004100000245010400041210006900145260000900214300001200223490000700235520158100242653001501823100002001838700002401858700002101882700001801903856013801921       2018                        eng d00aERP Systems and Management Accounting: New Understandings through "Nudging" in Qualitative Research0 aERP Systems and Management Accounting New Understandings through  c2018  a120-1370 v143 aPurpose: <br>This paper aims to show how our understanding of the effects of enterprise resource planning (ERP) systems on management accounting are influenced through “nudging” by researchers in their preamble before interviews begin.<br><br>Design/methodology/approach:<br>There were two groups of comparable respondents. Each group received a different preamble to the same questions. The differences in group responses were analyzed.<br><br>Findings:<br>When the impact of ERP implementation on the physical, transactional and information flows within the firm were nudged, the responses focused on how the chart of accounts had to be expanded to account for the additional data introduced by transaction processing. When the IT and ERP system knowledge and skills were nudged, the responses tended to emphasize analyses or the use of new information through the use of drill down functionality. This research provides new insights and contributions to understanding how nudging affects or directs respondent assessments of the impact of ERP systems on management accounting.<br><br>Research limitations/implications:<br>The research is limited by the relatively small samples and by the fact that these were different research projects.<br><br>Practical implications:<br>Nudging has an obvious impact on research that should not be ignored.<br><br>Social implications:<br>Unintentional nudging should be considered with all research projects.<br><br>Originality/value:<br>This paper makes explicit that nudging occurs in research whether intentional or unintentional.10aAccounting1 aSpraakman, Gary1 aO’Grady, Winifred1 aAskarany, Davood1 aAkroyd, Chris  u/biblio/erp-systems-and-management-accounting-new-understandings-through-nudging-qualitative-research00626nas a2200157   4500008004100000245010700041210006900148260002100217653001500238653001200253653001700265100001800282700002100300700002000321856012700341       2018                        eng d00aAn Examination of the Relationship Between Size and Growth of Listed Firms in the United Arab Emirates0 aExamination of the Relationship Between Size and Growth of Liste  aOxford, UKc201810aAccounting10aFinance10aOSU-Cascades1 aElston, Julie1 aWeidinger, Alois1 aWidmer, Melanie  u/biblio/examination-relationship-between-size-and-growth-listed-firms-united-arab-emirates01824nas a2200169   4500008004100000245005500041210005500096260000900151520135500160653001501515653000801530100001901538700002001557700001801577700001801595856004101613       2018                        eng d00aFear Appeals Versus Priming in Ransomware Training0 aFear Appeals Versus Priming in Ransomware Training  c20183 aEmployee non-compliance is at the heart of many of today’s security incidents. Training programs often employ fear appeals to motivate individuals to follow policy and take action to reduce security risks. While the literature shows that fear appeals drive intent to comply, there is much less evidence of their impact after intention is formed. Building on IPAM – a process nuanced model for compliance training and assessment – this study contrasts the impact of fear appeals vs. self-efficacy priming on ransomware training. In our proposed study, a  pool of students will participate in a three-step series of training events. Some participants will encounter enhanced fear appeals at each step while others will be presented with materials that include<br>priming signals intended to foster development of increased self-efficacy. Previously identified<br>drivers of behavior (intent, processed-nuanced forms of self-efficacy, and outcome expectations)<br>are measured so that the effect of the treatments can be contrasted. A scenario agreement<br>methodology is used to indicate behavior as a dependent variable. We expect to show that while<br>fear appeals are useful and help build intent to comply at the motivational stage, process-nuanced<br>self-efficacy treatments are expected have a stronger effect on behavior post-intentional.10aAccounting10aBIS1 aCurry, Michael1 aMarshall, Byron1 aCrossler, Rob1 aCorreia, John  uhttps://aisel.aisnet.org/wisp2018/1/00572nas a2200121   4500008004100000245012400041210006900165260003000234653001500264100001800279700001700297856013600314       2018                        eng d00aHow founders’ organizational blueprints influence the emergence of management control systems in an early stage firm.0 aHow founders organizational blueprints influence the emergence o  aCopenhagen, Denmarkc201810aAccounting1 aAkroyd, Chris1 aKober, Ralph  u/biblio/how-founders-organizational-blueprints-influence-emergence-management-control-systems-early00552nas a2200145   4500008004100000245009500041210006900136260000900205300001000214490000700224653001500231100001800246700001900264856012300283       2018                        eng d00aHow will the new lease accounting standard affect the relevance of lease asset accounting?0 aHow will the new lease accounting standard affect the relevance   c2018  a83-950 v4210aAccounting1 aGraham, Roger1 aLin, Kuan-Chen  u/biblio/how-will-new-lease-accounting-standard-affect-relevance-lease-asset-accounting00502nas a2200133   4500008004100000245007900041210006900120260000900189300001000198653001500208100001800223700001900241856010800260       2018                        eng d00aThe Influence of Other Comprehensive Income on Discretionary Expenditures.0 aInfluence of Other Comprehensive Income on Discretionary Expendi  c2018  a72-9110aAccounting1 aGraham, Roger1 aLin, Kuan-Chen  u/biblio/influence-other-comprehensive-income-discretionary-expenditures02095nas a2200181   4500008004100000245009600041210006900137260000900206490000700215520144300222653001501665653000801680100001901688700002001707700002401727700001801751856014401769       2018                        eng d00aInfoSec Process Action Model (IPAM): Systematically Addressing Individual Security Behavior0 aInfoSec Process Action Model IPAM Systematically Addressing Indi  c20180 v493 aWhile much of the extant InfoSec research relies on single assessment models that predict intent to act, this article proposes a multi-stage InfoSec Process Action Model (IPAM) that can positively change individual InfoSec behavior. We believe that this model will allow InfoSec researchers to focus more directly on the process which leads to action and develop better interventions that address problematic security behaviors. Building on successful healthcare efforts which resulted in smoking cessation, regular exercise and a healthier diet, among others, IPAM is a hybrid, predictive, process approach to behavioral InfoSec improvement. IPAM formulates the motivational antecedents of intent as separate from the volitional drivers of behavior. Singular fear appeals often seen in InfoSec research are replaced by more nuanced treatments appropriately differentiated to support behavioral change as part of a process; phase-appropriate measures of self-efficacy are employed to more usefully assess the likelihood that a participant will act on good intentions; and decisional balance –assessment of pro and con perceptions – is monitored over time. These notions better align InfoSec research to both leading security practice and to successful comparators in healthcare. We believe IPAM can both help InfoSec research models better explain actual behavior and better inform practical security-behavior improvement initiatives.10aAccounting10aBIS1 aCurry, Michael1 aMarshall, Byron1 aCrossler, Robert, E1 aCorreia, John  uhttps://www.researchgate.net/publication/321138048_InfoSec_Process_Action_Model_IPAM_Systematically_Addressing_Individual_Security_Behavior00291nas a2200109   4500008004100000245001500041210001500056260002100071653001500092100001900107856005500126       2018                        eng d00aInnovation0 aInnovation  aEugene, ORc201810aAccounting1 aDolan, Shannon  u/biblio/innovation02477nas a2200169   4500008004100000245007200041210006900113260000900182300001400191490000700205520195300212653001502165100002202180700001802202700001802220856006902238       2018                        eng d00aManagement Controls and Pressure Groups: The Mediation of Overflows0 aManagement Controls and Pressure Groups The Mediation of Overflo  c2018  a1644-16670 v313 aPurpose Organisations produce effects that go beyond the economic framing within which they operate, referred to as overflows in this paper. When an organisation comes under pressure to address these overflows they must decide how to respond. Previous research has placed social and environmental reporting as an important tool organisations mobilise in their attempts to mediate these pressures and the groups that give rise to them. However, these reports are typically only released once a year while the pressures that organisations face can arise at any time, are ongoing and constant. This paper explores situated organisational practices and examines if and how management controls are mobilised in relation to the actions of pressure groups. Design/methodology/approach This paper takes a case study approach to understand how an organisation attempts to mediate the pressures from a number of overflows: carbon emissions, changing lifestyles, aspartame and obesity. To undertake this research a performative understanding of management control is utilised. This focuses the research on if and how management controls are mobilised to assist with attempts to mediate pressures. Findings Analysis of the data shows that many different management controls, beyond just reports, were mobilised during the attempts to mediate the pressure arising from the actions of groups affected by the overflows. The management controls were utilised to: identify pressures, demonstrate how the pressure had been addressed, alleviate the pressure, or to dispute the legitimacy of the pressure. Originality/value This paper shows the potential for new connections to be made between the management control and social and environmental accounting literatures. It demonstrates that future research may gain much from examining the management controls mobilised within the situated practices that constitute an organisations response to the pressures it faces.10aAccounting1 aJollands, Stephen1 aAkroyd, Chris1 aSawabe, Norio  uhttps://www.emeraldinsight.com/doi/abs/10.1108/AAAJ-10-2016-274700440nas a2200109   4500008004100000245007200041210006900113260000900182653001500191100001500206856010900221       2018                        eng d00aManipulation and Attention Checks in Behavioral Accounting Research0 aManipulation and Attention Checks in Behavioral Accounting Resea  c201810aAccounting1 aRose, Jake  u/biblio/manipulation-and-attention-checks-behavioral-accounting-research01664nas a2200145   4500008004100000245008600041210006900127260002000196490000700216520112600223653001501349100001701364700001801381856011901399       2018                        eng d00aThe Mitigation of High-Growth-Related Accounting Distortions after Sarbanes-Oxley0 aMitigation of HighGrowthRelated Accounting Distortions after Sar  aAmsterdamc20180 v303 aHere we examine accruals and book-tax differences before and after the Sarbanes-Oxley Act of 2002 (SOX) in the context of high-growth vs. lower-growth firms. Our examination is based on the notion that high growth creates unique management and reporting challenges that can contribute to distortions related to accruals and book-tax differences. SOX, with its emphasis on financial reporting, control systems and management responsibility, would be relevant for firms with such challenges. Our results show a stronger reduction (weaker increase) in total accruals and book-tax differences (performance-matched modified Jones discretionary accruals) for high-growth firms from the pre- to the post-SOX period relative to lower-growth firms. We also find evidence that the relation between accounting returns and market returns strengthened for high-growth firms in the period after SOX, but not for lower-growth firms. We interpret these results as greater reductions in accounting distortions and related improvements in reporting quality for high-growth firms relative to other firms coinciding with the post-SOX period.10aAccounting1 aMoore, Jared1 aGraham, Roger  u/biblio/mitigation-high-growth-related-accounting-distortions-after-sarbanes-oxley01537nas a2200169   4500008004100000245008300041210006900124260002200193490000700215520092900222653001501151653003201166100001701198700001801215700002001233856011401253       2018                        eng d00aTax Avoidance, Financial Experts on the Audit Committee, and Business Strategy0 aTax Avoidance Financial Experts on the Audit Committee and Busin  aHoboken, NJc20180 v453 aWe examine whether financial expert audit committee members tailor their approach to overseeing the corporate tax planning process according to the firm's business strategy. We predict and find that such directors encourage defender‐type firms (characterized partially by high risk aversion) to engage in more tax avoidance activities and prospector‐type firms (characterized partially by innovation and risk seeking) to scale back on tax avoidance, relative to the opposing strategy type. We also find that both accounting experts and non‐accounting financial experts on the audit committee contribute to our results to some extent, although the effects of non‐accounting financial experts present more consistently. Overall, our results suggest that financial experts on the audit committee tend to play more of an advising role for defenders and more of a monitoring role for prospectors, relative to one another.10aAccounting10aStrategy & Entrepreneurship1 aMoore, Jared1 aHsu, Pei, Hui1 aNeubaum, Donald  u/biblio/tax-avoidance-financial-experts-audit-committee-and-business-strategy00513nas a2200133   4500008004100000245007100041210006900112260002800181653001500209100002200224700001600246700001900262856009800281       2017                        eng d00aAnalyst Reaction to Nonarticulation in the Statement of Cash Flows0 aAnalyst Reaction to Nonarticulation in the Statement of Cash Flo  aSan Francisco, CAc201710aAccounting1 aFrischmann, Peter1 aWang, Dilin1 aLin, Kuan-Chen  u/biblio/analyst-reaction-nonarticulation-statement-cash-flows00546nas a2200169   4500008004100000245007800041210006900119260000900188300001000197490000700207653001500214653001700229100002000246700001800266700001700284856007500301       2017                        eng d00aBeyond Budgeting: Distinguishing Modes of Adaptive Performance Management0 aBeyond Budgeting Distinguishing Modes of Adaptive Performance Ma  c2017  a33-530 v2910aAccounting10aBusiness Law1 aO'Grady, Winnie1 aAkroyd, Chris1 aScott, Inara  uhttp://www.emeraldinsight.com/doi/abs/10.1108/S1474-78712017000002900300628nas a2200145   4500008004100000245013600041210006900177260000900246653001500255100002200270700001900292700001500311700001900326856013700345       2017                        eng d00aDoes Reading a Story or Checklist Result in Superior Knowledge Structure Development? Implications for Judgment and Decision Making0 aDoes Reading a Story or Checklist Result in Superior Knowledge S  c201710aAccounting1 aBierstaker, James1 aDowney, Denise1 aRose, Jake1 aThibodeau, Jay  u/biblio/does-reading-story-or-checklist-result-superior-knowledge-structure-development-implications01630nas a2200157   4500008004100000245007700041210006900118260002000187490000700207520107300214653001501287100001701302700001801319700001901337856011601356       2017                        eng d00aDual Entrenchment and Tax Management: Classified Boards and Family Firms0 aDual Entrenchment and Tax Management Classified Boards and Famil  aAmsterdamc20170 v793 aThis study examines whether and how multiple managerial entrenchment devices within a firm, specifically the structure of the board of directors and family firm status, interact to influence tax management. Using a sample of 4,000 U.S. public firm-year observations covering the period 1999-2013, we find that the classified board structure and family firm status are both negatively related with tax avoidance. However, accounting for the interaction between board structure and family firm status, we also find that the negative associations between both entrenchment measures and tax management apply only where the other entrenchment mechanism is absent. In further analysis, we find that higher levels of monitoring by institutional investors neutralize the interaction between the presence of a classified board and family firm status. Our evidence highlights that governance/monitoring mechanisms can interact in complex ways, including an offsetting effect between potentially redundant dual-level entrenchment mechanisms, to influence tax management behavior.10aAccounting1 aMoore, Jared1 aSuh, SangHyun1 aWerner, Edward  u/biblio/dual-entrenchment-and-tax-management-classified-boards-and-family-firms00423nas a2200133   4500008004100000245003700041210003700078260002400115653001500139100002200154700001800176700001800194856007700212       2017                        eng d00aExamining sustainability reports0 aExamining sustainability reports  aNaples, Italyc201710aAccounting1 aJollands, Stephen1 aAkroyd, Chris1 aSawabe, Norio  u/biblio/examining-sustainability-reports00387nas a2200109   4500008004100000245005000041210005000091260002100141653001500162100001900177856008100196       2017                        eng d00aGreetings from the New Beta Alpha Psi Advisor0 aGreetings from the New Beta Alpha Psi Advisor  aEugene, ORc201710aAccounting1 aDolan, Shannon  u/biblio/greetings-new-beta-alpha-psi-advisor00463nas a2200121   4500008004100000245006000041210006000101260003100161653001500192100002100207700001800228856009500246       2017                        eng d00aManagement Control in a Rapidly Growing Family Business0 aManagement Control in a Rapidly Growing Family Business  aMelbourne, Australiac201710aAccounting1 aBiswas, Sharlene1 aAkroyd, Chris  u/biblio/management-control-rapidly-growing-family-business00619nas a2200133   4500008004100000245014100041210006900182260002800251653001500279100001800294700002200312700001800334856013300352       2017                        eng d00aManagement control rhythms in a product innovation setting: Enabling adaptive practices in highly competitive and uncertain environments0 aManagement control rhythms in a product innovation setting Enabl  aSydney, Australiac201710aAccounting1 aAkroyd, Chris1 aJollands, Stephen1 aSawabe, Norio  u/biblio/management-control-rhythms-product-innovation-setting-enabling-adaptive-practices-highly01991nas a2200169   4500008004100000245005700041210005500098260000900153490000700162520151400169653001501683653000801698100001901706700002001725700001901745856005701764       2017                        eng d00aA Normative Model for Assessing SME IT Effectiveness0 aNormative Model for Assessing SME IT Effectiveness  c20170 v153 aInformation technology (IT) is a key enabler of modern small businesses, yet fostering reliably<br>effective IT systems remains a significant challenge. This paper presents a light weight IT<br>effectiveness model for small businesses to assess their IT and formulate strategies for<br>improvement. Employing an action research approach we investigate a mixed method analysis of<br>120 survey responses from small family businesses and user participation in 10 semi-structured<br>interviews. We then conduct critical reflection to identify refinements which are validated using<br>72 survey responses from university students. The results present compelling evidence that<br>employees’ normative patterns (norms) are a significant driver of IT effectiveness in a second<br>order PLS predictive model able to explain 26% of observed variance.<br>A norms-based approach to IT effectiveness helps fill a significant research and managerial gap<br>for organizations unable or unwilling to adopt IT best practice frameworks used by large<br>organizations. Our findings imply that comparing norms to IT best practices may offer a less<br>technical approach to assessing IT operations, which may be well suited to small businesses.<br>Although further investigation cycles are needed to systematically test this model, we encourage<br>small business managers to: 1) anticipate IT risks and mitigate them; 2) identify measures of IT<br>performance, and monitor them, and 3) review/synchronize business and IT goals.10aAccounting10aBIS1 aCurry, Michael1 aMarshall, Byron1 aKawalek, Peter  uhttp://scholarworks.lib.csusb.edu/ciima/vol15/iss1/300515nas a2200157   4500008004100000245006700041210006700108260000900175653001500184653000800199100002000207700001900227700001800246700001800264856007500282       2017                        eng d00aPersonal Motivation Measures for Personal IT Security Behavior0 aPersonal Motivation Measures for Personal IT Security Behavior  c201710aAccounting10aBIS1 aMarshall, Byron1 aCurry, Michael1 aCorreia, John1 aCrossler, Rob  uhttp://aisel.aisnet.org/amcis2017/InformationSystems/Presentations/27/00393nam a2200133   4500008004100000245003600041210003600077260000900113300000800122653001500130100002000145700001800165856007600183       2017                        eng d00aPractical Managerial Accounting0 aPractical Managerial Accounting  c2017  a20410aAccounting1 aPeacock, Brooks1 aAkroyd, Chris  u/biblio/practical-managerial-accounting00464nas a2200169   4500008004100000245003300041210003300074260000900107300000900116490000700125653001500132100001800147700001800165700001900183700001900202856007300221       2017                        eng d00aTaxable Income and Firm Risk0 aTaxable Income and Firm Risk  c2017  a1-240 v3910aAccounting1 aSteele, Logan1 aDhaliwal, Dan1 aLee, Hye-Seung1 aPincus, Morton  u/biblio/taxable-income-and-firm-risk00547nas a2200145   4500008004100000245008700041210006900128260000900197653001500206100001500221700001500236700001600251700001500267856011900282       2017                        eng d00aUnanticipated Effects of Restricted Stock on Managers' Risky Investment Decisions.0 aUnanticipated Effects of Restricted Stock on Managers Risky Inve  c201710aAccounting1 aRose, Jake1 aRose, Ania1 aSuh, Ikseon1 aUgrin, Joe  u/biblio/unanticipated-effects-restricted-stock-managers-risky-investment-decisions01422nas a2200181   4500008004100000245008300041210006900124260000900193300001000202490000700212520083000219653001501049100001501064700001501079700001801094700001801112856011001130       2017                        eng d00aWhen Should Audit Firms Introduce Analyses of Big Data into the Audit Process?0 aWhen Should Audit Firms Introduce Analyses of Big Data into the   c2017  a81-990 v313 aThis study investigates how the timing of the consideration of Big Data visualizations affects an auditor's evaluation of evidence and professional judgments. In addition, we examine whether the use of an intuitive processing mode, as compared to a deliberative processing mode, influences an auditor's use and evaluation of Big Data visualizations. We conduct an experiment with 127 senior auditors from two Big 4 firms and find that auditors have difficulty recognizing patterns in Big Data visualizations when viewed before more traditional audit evidence. Our findings also indicate that auditors who view Big Data visualizations containing patterns that are contrary to management assertions after they view traditional audit evidence have greater concerns about potential misstatements and increase budgeted hours more.10aAccounting1 aRose, Ania1 aRose, Jake1 aSanderson, K.1 aThibodeau, J.  u/biblio/when-should-audit-firms-introduce-analyses-big-data-audit-process00470nas a2200121   4500008004100000245006700041210006600108260003200174653001500206100002200221700001600243856008900259       2017                        eng d00aWho is Afraid of the Big Bad Wolf? The Effects of Schedule UTP0 aWho is Afraid of the Big Bad Wolf The Effects of Schedule UTP  aLittle Rock, Arkansasc201710aAccounting1 aFrischmann, Peter1 aTree, David  u/biblio/who-afraid-big-bad-wolf-effects-schedule-utp00415nas a2200109   4500008004100000245005900041210005700100260002400157653001500181100001600196856009300212       2016                        eng d00a(3.04 Best Practices for Teaching Introductory Courses0 a304 Best Practices for Teaching Introductory Courses  aNew York Cityc201610aAccounting1 aBourne, Amy  u/biblio/304-best-practices-teaching-introductory-courses00548nas a2200145   4500008004100000245007100041210006700112260003100179653001500210653001700225100001800242700002000260700001700280856010500297       2016                        eng d00aAn adaptive management model: A beyond budgeting informed approach0 aadaptive management model A beyond budgeting informed approach  aMelbourne, Australiac201610aAccounting10aBusiness Law1 aAkroyd, Chris1 aO'Grady, Winnie1 aScott, Inara  u/biblio/adaptive-management-model-beyond-budgeting-informed-approach01759nas a2200193   4500008004100000245005900041210005700100260000900157300000700166520123900173653001501412653000801427100001901435700002001454700001501474700002201489700001701511856003701528       2016                        eng d00aBA302: Microsoft Dynamics NAV ERP Exercise/Walkthrough0 aBA302 Microsoft Dynamics NAV ERP ExerciseWalkthrough  c2016  a253 aWhether you enter the workforce as a sales manager, financial accountant or office admin, chances are that you will be working with some type of Enterprise Resource Planning (ERP) system. The purpose of this exercise/walkthrough is to familiarize you with a typical business process as it is commonly executed with the help of one of the leading ERP systems in the market today – Microsoft Dynamics NAV. This exercise will walk you through the six steps of a typical sales process: 1) Creating a customer order; 2) Backordering an out-of-stock item; 3) Receiving the backordered item; 4) Shipping the customer the ordered items and invoicing the customer; 5) Receiving payment from the customer; 6) Making a payment to the vendor from whom we backordered. As you make your way through this exercise, you should realize that in a real company this process would be executed by different people working in different departments. They all will interact with the ERP; i.e., they all retrieve information from the ERP and store new information in it, as the sales process progresses. In this exercise you take on the role of each of these people, giving you a sense of how the sales order is processed both by the company and by the ERP.10aAccounting10aBIS1 aCurry, Michael1 aMarshall, Byron1 aRaja, V.T.1 aReitsma, Reindert1 aWydner, Kirk  uhttp://hdl.handle.net/1957/5985800594nas a2200145   4500008004100000245009200041210006900133260003100202653001500233653001700248100001800265700002000283700001700303856012800320       2016                        eng d00aBeyond budgeting and management change: Responding flexibly to environmental turbulence0 aBeyond budgeting and management change Responding flexibly to en  aMonterey, Californiac201610aAccounting10aBusiness Law1 aAkroyd, Chris1 aO'Grady, Winnie1 aScott, Inara  u/biblio/beyond-budgeting-and-management-change-responding-flexibly-environmental-turbulence00459nas a2200121   4500008004100000245006400041210006100105260002200166653001500188100002200203700001800225856009400243       2016                        eng d00aCorporate taxes and lobbying:  Getting a seat at the table.0 aCorporate taxes and lobbying Getting a seat at the table  aSeattle, WAc201610aAccounting1 aFrischmann, Peter1 aBarrick, John  u/biblio/corporate-taxes-and-lobbying-getting-seat-table-000459nas a2200121   4500008004100000245006400041210006100105260002400166653001500190100002200205700001800227856009200245       2016                        eng d00aCorporate taxes and lobbying:  Getting a seat at the table.0 aCorporate taxes and lobbying Getting a seat at the table  aBonn, Germanyc201610aAccounting1 aFrischmann, Peter1 aBarrick, John  u/biblio/corporate-taxes-and-lobbying-getting-seat-table00507nas a2200109   4500008004100000245009800041210006900139260002400208653001500232100002200247856012800269       2016                        eng d00aDiscussant's Comments: Does Tax Management Play a Role in Sustaining a Competitive Advantage?0 aDiscussants Comments Does Tax Management Play a Role in Sustaini  aBonn, Germanyc201610aAccounting1 aFrischmann, Peter  u/biblio/discussants-comments-does-tax-management-play-role-sustaining-competitive-advantage00540nas a2200109   4500008004100000245013300041210006900174260002100243653001500264100001600279856013500295       2016                        eng d00aDoes class type matter? Factors that may help students’ decision about class type for greater success in Accounting Principles0 aDoes class type matter Factors that may help students decision a  aBoston, MAc201610aAccounting1 aBourne, Amy  u/biblio/does-class-type-matter-factors-may-help-students-decision-about-class-type-greater-success00312nas a2200109   4500008004100000245002400041210002400065260001900089653001500108100001500123856006400138       2016                        eng d00aFraud Brainstorming0 aFraud Brainstorming  aHonoluluc201610aAccounting1 aRose, Jake  u/biblio/fraud-brainstorming01996nas a2200157   4500008004100000245008700041210006900128260000900197300001400206490000700220520144300227653001501670100002101685700001801706856011401724       2016                        eng d00aThe Governance of Inter-firm Co-development Projects in an Open Innovation Setting0 aGovernance of Interfirm Codevelopment Projects in an Open Innova  c2016  a446 - 4570 v283 aPurpose - This paper examines the governance of inter-firm co-development in an open innovation setting and shows how a stage-gate product development process can be used to support this relationship. Design/methodology/approach - We adopt a qualitative case-study approach informed by ethnomethodology. Data was obtained via semi-structured interviews and document analysis. Findings - We found that in an open innovation setting - where the producing partner relies on a research partner for all product development activities - a stage-gate product development process can act as a governance mechanism as it enables the development of trust and cooperation which supports the co-development relationship. Research limitations/implications - The implication of this finding is that a stage-gate process can be a flexible governance mechanism, which can adapt over time in relation to the needs of the co-development partners in an open innovation setting. This also lays the groundwork for future research to explore the applicability of this tool in other settings e.g. outsourcing arrangements as well as help guide the design and implementation of future governance mechanisms. Originality/value - In the context of accounting research, this paper helps practitioners and academics understand how a stage-gate process can be used as a governance mechanism to manage and control co-development projects in an open innovation setting.10aAccounting1 aBiswas, Sharlene1 aAkroyd, Chris  u/biblio/governance-inter-firm-co-development-projects-open-innovation-setting00501nas a2200145   4500008004100000245006400041210006400105260000900169653001500178653000800193100001900201700002000220700001800240856009700258       2016                        eng d00aHope for change in individual security behavior assessments0 aHope for change in individual security behavior assessments  c201610aAccounting10aBIS1 aCurry, Michael1 aMarshall, Byron1 aCrossler, Rob  u/biblio/hope-change-individual-security-behavior-assessments02709nas a2200169   4500008004100000245010300041210006900144260000900213300001100222490000700233520209500240653001502335100001802350700002102368700001902389856013102408       2016                        eng d00aHow Management Control Practices Enable Strategic Alignment during the Product Development Process0 aHow Management Control Practices Enable Strategic Alignment duri  c2016  a99-1380 v263 aPurpose – This paper examines how the management control practices of organization members enables the alignment of product development projects with potentially conflicting corporate strategies during the product development process.<br>Methodology/approach – Using an ethnomethodology informed research approach we carry out a case study of an innovative New Zealand food company. Case study data included an internal company document, interviews with organization members from new product development (NPD), marketing and finance functions as well as an external market analysis document focused on our case study company and its market.<br>Findings – Our case study company had both sales growth and profit growth corporate strategies which have been argued to cause tensions. We found that organization members at our case study company used four management control practices to enable the alignment of product development projects to these strategies. The first management control practice was having the NPD and marketing functions responsible for different corporate strategies. Other management control practices included the involvement of organization members from across multiple functions, the activities they carried out, and the measures used to evaluate project performance during the product development process.<br>Research limitations/implications – These finding add new insights to the management accounting literature by showing how a combination of management control practices can be used by organization members to align projects with potentially conflicting corporate strategies during the product development process.<br>Practical implications – While the alignment of product development projects to corporate strategy is not easy this study shows how it can be enabled through the use of a number of management control practices.<br>Originality/value – We contribute to the management accounting research in this area by extending our understanding of how organization members use management control practices during the product development process.10aAccounting1 aAkroyd, Chris1 aBiswas, Sharlene1 aChuang, Sharon  u/biblio/how-management-control-practices-enable-strategic-alignment-during-product-development00590nas a2200133   4500008004100000245010700041210006900148260003200217653001500249100001800264700001900282700001800301856013700319       2016                        eng d00aHow the rhythm of management controls enables organizational agility in a rapidly changing environment0 aHow the rhythm of management controls enables organizational agi  aAuckland, New Zealandc201610aAccounting1 aAkroyd, Chris1 aHorii, Satoshi1 aSawabe, Norio  u/biblio/how-rhythm-management-controls-enables-organizational-agility-rapidly-changing-environment-000588nas a2200133   4500008004100000245010700041210006900148260003200217653001500249100001800264700001900282700001800301856013500319       2016                        eng d00aHow the rhythm of management controls enables organizational agility in a rapidly changing environment0 aHow the rhythm of management controls enables organizational agi  aAuckland, New Zealandc201610aAccounting1 aAkroyd, Chris1 aHorii, Satoshi1 aSawabe, Norio  u/biblio/how-rhythm-management-controls-enables-organizational-agility-rapidly-changing-environment00336nas a2200109   4500008004100000245003300041210003300074260002000107653001500127100001600142856006800158       2016                        eng d00aHybrid Courses with Cub Kahn0 aHybrid Courses with Cub Kahn  aCorvallisc201610aAccounting1 aBourne, Amy  u/biblio/hybrid-courses-cub-kahn01478nas a2200169   4500008004100000245006400041210006000105260002000165490000700185520093200192653001501124100001701139700001701156700002001173700002101193856009401214       2016                        eng d00aThe Impact of Tax Rate Changes on Intercorporate Investment0 aImpact of Tax Rate Changes on Intercorporate Investment  aAmsterdamc20160 v343 aWe examine how tax rates impact investment by corporations in the stock market. We regress changes in intercorporate investment on changes in the various individual and corporate top statutory marginal tax rates (MTRs). We find a significant negative association between changes in individual capital gains MTRs and changes in intercorporate investment, while no such association is evident for changes in either individual ordinary or dividend MTRs. These results support the notion that corporations respond to the after-tax rate of return and/or market efficiency consequences brought about by a change in individual capital gains MTRs. We find a significant positive relation between changes in intercorporate investment and changes in corporate MTRs on ordinary income. These results are consistent with corporations scaling back expansion plans and instead investing free cash flows in equity securities as MTRs increase.10aAccounting1 aGary, Robert1 aMoore, Jared1 aSisneros, Craig1 aTerando, William  u/biblio/impact-tax-rate-changes-intercorporate-investment00449nas a2200133   4500008004100000245005300041210004900094260001900143653001500162100001800177700001900195700001800214856008300232       2016                        eng d00aThe Influence of Budgeting on Product Innovation0 aInfluence of Budgeting on Product Innovation  aBath, UKc201610aAccounting1 aAkroyd, Chris1 aHorii, Satoshi1 aSawabe, Norio  u/biblio/influence-budgeting-product-innovation00504nas a2200121   4500008004100000245007600041210006900117260002600186653001500212653001700227100002100244856011700265       2016                        eng d00aInternationalization, Geographic Location and Entrepreneurial Intention0 aInternationalization Geographic Location and Entrepreneurial Int  aMcMinnville, ORc201610aAccounting10aOSU-Cascades1 aWeidinger, Alois  u/biblio/internationalization-geographic-location-and-entrepreneurial-intention-000504nas a2200121   4500008004100000245007600041210006900117260002600186653001500212653001700227100002100244856011700265       2016                        eng d00aInternationalization, Geographic Location and Entrepreneurial Intention0 aInternationalization Geographic Location and Entrepreneurial Int  aNew Orleans, LAc201610aAccounting10aOSU-Cascades1 aWeidinger, Alois  u/biblio/internationalization-geographic-location-and-entrepreneurial-intention-100559nas a2200121   4500008004100000245012000041210006900161260001700230653001500247100001800262700002200280856013500302       2016                        eng d00aManagement controls, framing and overflowing: The construction of a boundary in relation to non-transacting parties0 aManagement controls framing and overflowing The construction of   aDallasc201610aAccounting1 aAkroyd, Chris1 aJollands, Stephen  u/biblio/management-controls-framing-and-overflowing-construction-boundary-relation-non-transacting00558nas a2200157   4500008004100000245008800041210006900129260000900198300001000207490000700217653001500224100001500239700001500254700001500269856011600284       2016                        eng d00aMaterial Control Weakness Corrections:  The Enduring Effects of Trust in Management0 aMaterial Control Weakness Corrections The Enduring Effects of Tr  c2016  a41-530 v2810aAccounting1 aRose, Jake1 aRose, Ania1 aNorman, C.  u/biblio/material-control-weakness-corrections-enduring-effects-trust-management02274nas a2200157   4500008004100000245008100041210006900122260000900191300000900200490000700209520174100216653001501957100002001972700001801992856010602010       2016                        eng d00aThe MCS Package in a Non-Budgeting Organisation: A Case Study of Mainfreight0 aMCS Package in a NonBudgeting Organisation A Case Study of Mainf  c2016  a1-250 v133 aPurpose – Budgets are commonly viewed as a central component of management control systems (MCS). The beyond budgeting literature argues that managers can develop other controls to replace budgets. We contribute to this literature by investigating the MCS package of an organisation which has never in its history had a budget. Design/methodology approach – We carry out an ethnomethodology informed case study at Mainfreight, a large multinational logistics company headquartered in New Zealand. Data was collected from interviews with managers and accountants, internal company documents, published corporate histories, a company presentation, the corporate web site and site visits. Findings – We found that Mainfreight’s MCS package was explicitly designed based on cultural and administrative systems which supported the planning, cybernetic, and reward systems managers used to monitor key drivers of short and long term performance with a focus on profitability. Research limitations/implications – The implication of our finding is that a more holistic view of the MCS package is necessary to understand how control is achieved within organisations that have moved beyond budgeting. Practical implications – We show that organisations can operate without budgets and still maintain a high level of control by developing appropriate cultural and administrative control systems that are internally consistent with their planning, cybernetic, and reward systems. Originality/value – The scarcity of organisations that have never had budgets limits opportunities to investigate an MCS package intended to function without budgets. This unique case setting reveals the design of an integrated non-budgeting MCS package.10aAccounting1 aO'Grady, Winnie1 aAkroyd, Chris  u/biblio/mcs-package-non-budgeting-organisation-case-study-mainfreight01508nas a2200205   4500008004100000245007800041210006900119260000900188300001000197490000700207520085100214653001501065653001201080653001701092653003301109100001801142700001601160700002101176856010501197       2016                        eng d00aThe role of informal capital on new venture formation and growth in China0 arole of informal capital on new venture formation and growth in   c2016  a79-910 v463 aThis study examines the nature and role of informal capital used by micro-firms in the dynamic emerging market of China. Using a unique source of data for 260 urban entrepreneurs, this study provides empirical evidence that entrepreneurs’ personal savings and family funding are important sources of start-up capital. However, household income is the most important funding source in driving firm growth over time. This research directly addresses the lacuna of studies on entrepreneurship in emerging economies and contributes to our understanding of the critical role informal capital plays in the Chinese entrepreneurial process. Overall findings suggest that informal capital is still predominantly used over formal capital sources for financing firm start-up, underscoring the slow transition in China from an emerging to a modern economy.10aAccounting10aFinance10aOSU-Cascades10aOSU-Cascades Hospitality Mgt1 aElston, Julie1 aChen, Sandy1 aWeidinger, Alois  u/biblio/role-informal-capital-new-venture-formation-and-growth-china00451nas a2200121   4500008004100000245006100041210005700102260002100159653001500180653001700195100002100212856009600233       2016                        eng d00aThe Role of Internationalization and Geographic Location0 aRole of Internationalization and Geographic Location  aDubai, UAEc201610aAccounting10aOSU-Cascades1 aWeidinger, Alois  u/biblio/role-internationalization-and-geographic-location-000449nas a2200121   4500008004100000245006100041210005700102260002100159653001500180653001700195100002100212856009400233       2016                        eng d00aThe Role of Internationalization and Geographic Location0 aRole of Internationalization and Geographic Location  aLondon, UKc201610aAccounting10aOSU-Cascades1 aWeidinger, Alois  u/biblio/role-internationalization-and-geographic-location00518nas a2200121   4500008004100000245009300041210006900134260002600203653001500229653000800244100002000252856012400272       2016                        eng d00a(See proceeding paper above) Hope for change in individual security behavior assessments0 aSee proceeding paper above Hope for change in individual securit  aDublin, Irelandc201610aAccounting10aBIS1 aMarshall, Byron  u/biblio/see-proceeding-paper-above-hope-change-individual-security-behavior-assessments00519nas a2200133   4500008004100000245007500041210006900116260002900185653001500214100001800229700001900247700001800266856010100284       2016                        eng d00aThe Temporal Effect of Management Control  in an Uncertain Environment0 aTemporal Effect of Management Control in an Uncertain Environmen  aMadison, Wisconsinc201610aAccounting1 aAkroyd, Chris1 aHorii, Satoshi1 aSawabe, Norio  u/biblio/temporal-effect-management-control-uncertain-environment00385nas a2200121   4500008004100000245004700041210004300088260000900131653001500140100001500155700001500170856007800185       2016                        eng d00aIs There Really a Slippery Slope to Fraud?0 aThere Really a Slippery Slope to Fraud  c201610aAccounting1 aRose, Jake1 aRose, Ania  u/biblio/there-really-slippery-slope-fraud01389nas a2200157   4500008004100000245006400041210006200105260000900167520087100176653001501047653000801062100002001070700002201090700002101112856009801133       2016                        eng d00aUnraveling K-12 Standard Alignment; Report on a New Attempt0 aUnraveling K12 Standard Alignment Report on a New Attempt  c20163 aWe present the results of an experiment which indicates that automated alignment of electronic learning objects to educational standards may be more feasible than previously implied. We highlight some important deficiencies in existing alignment systems and formulate suggestions for improved future ones. We consider how the changing substance of newer educational standards, a multi-faceted view of standard alignment, and a more nuanced view of the ‘alignment’ concept may bring the long-sought goal of automated standard alignment closer. We explore how lexical similarity of documents, a World+Method representation of semantics, and network-based analysis can yield promising results. We furthermore investigate the nature of false positives to better understand how validity of match is evaluated so as to better focus future alignment system development.10aAccounting10aBIS1 aMarshall, Byron1 aReitsma, Reindert1 aSamson, Carleigh  u/biblio/unraveling-k-12-standard-alignment-report-new-attempt00392nas a2200121   4500008004100000245004600041210004600087260000900133653001500142100001500157700001500172856008300187       2016                        eng d00aWhen Fraud Brainstorming is Dysfunctional0 aWhen Fraud Brainstorming is Dysfunctional  c201610aAccounting1 aRose, Ania1 aRose, Jake  u/biblio/when-fraud-brainstorming-dysfunctional00545nas a2200145   4500008004100000245008300041210006900124260000900193653001500202100001500217700001500232700002100247700001900268856011200287       2016                        eng d00aWhen Should Audit Firms Introduce Analyses of Big Data Into the Audit Process?0 aWhen Should Audit Firms Introduce Analyses of Big Data Into the   c201610aAccounting1 aRose, Ania1 aRose, Jake1 aSanderson, Kerri1 aThibodeau, Jay  u/biblio/when-should-audit-firms-introduce-analyses-big-data-audit-process-000495nas a2200121   4500008004100000245008400041210006900125260000900194653001500203100001800218700001900236856011800255       2016                        eng d00aWhy do Analysts Issue Forecast Revisions Inconsistent with Prior Stock Returns?0 aWhy do Analysts Issue Forecast Revisions Inconsistent with Prior  c201610aAccounting1 aGraham, Roger1 aLin, Kuan-Chen  u/biblio/why-do-analysts-issue-forecast-revisions-inconsistent-prior-stock-returns00449nas a2200121   4500008004100000245005600041210005600097260003400153653001500187100001600202700001800218856009100236       2015                        eng d00aActive Teaching and Learning in a Flipped Classroom0 aActive Teaching and Learning in a Flipped Classroom  a91����c201510aAccounting1 aBourne, Amy1 aMegraw, Molly  u/biblio/active-teaching-and-learning-flipped-classroom00614nas a2200133   4500008004100000245016100041210006900202260000900271653001500280653000800295100001900303700002000322856013800342       2015                        eng d00aAffordance Perception in Risk Adverse IT Adoption: An Agenda to Identify Drivers of Risk Consideration and Control Adoption in Individual Technology Choices0 aAffordance Perception in Risk Adverse IT Adoption An Agenda to I  c201510aAccounting10aBIS1 aCurry, Michael1 aMarshall, Byron  u/biblio/affordance-perception-risk-adverse-it-adoption-agenda-identify-drivers-risk-consideration-and00623nas a2200169   4500008004100000245011200041210006900153260000900222300001200231490000700243653001500250100001400265700001700279700001500296700001500311856012700326       2015                        eng d00aCollegiality in Business Schools: Development of a Collegiality Measure and Evaluations of its Implications0 aCollegiality in Business Schools Development of a Collegiality M  c2015  a322-3330 v2910aAccounting1 aMiles, M.1 aShepherd, C.1 aRose, Jake1 aDibben, M.  u/biblio/collegiality-business-schools-development-collegiality-measure-and-evaluations-its00423nam a2200109   4500008004100000245006600041210006500107260000900172653001500181100001500196856010200211       2015                        eng d00aCore Concepts of Accounting Information Systems, 13th edition0 aCore Concepts of Accounting Information Systems 13th edition  c201510aAccounting1 aRose, Jake  u/biblio/core-concepts-accounting-information-systems-13th-edition02287nas a2200169   4500008004100000245008900041210006900130260000900199300001200208490000700220520177400227653001502001100002202016700001802038700001802056856004302074       2015                        eng d00aCore Values as a Management Control in the Construction of "Sustainable Development"0 aCore Values as a Management Control in the Construction of Susta  c2015  a127-1520 v123 aPurpose: This paper examines a management control constructed by senior managers, a core value focused on sustainability, as it travels through time and space. The criticality of sustainable development suggests the need to understand the effects that core values have on organisational actions. Design/methodology/approach: We utilize a case study methodology carried out at a multinational organisation. Our analysis was informed by actor-network theory which allowed us to place the organisation’s sustainability focused core value at the centre of our research. Findings: We found that management control, in the form of a sustainability focused core value, took on an active role in the case organisation. This enabled the opening of space and time that allowed actors to step forward and take action in relation to sustainable development. We show how the core value mobilised individual actors at specific points in time but did not enrol enough collective support to continue its travel. The resulting activities, though, provided a construction of sustainable development within the organisation more in line with traditional profit seeking objectives rather than in relation to sustainability objectives, such as inter- and intra-generational equity. Research limitations/implications: These findings suggest possibilities for future research that examines the active role that management controls may take within sustainable development. Originality/value: This paper shows the active role a management control, a sustainability focused core value, took within an organisation. This builds on the research that examines management control in relation to sustainability issues and sustainable development as well as the literature that examines core values.10aAccounting1 aJollands, Stephen1 aAkroyd, Chris1 aSawabe, Norio  uhttp://www.emeraldinsight.com/loi/qram00522nas a2200109   4500008004100000245011400041210006900155260002300224653001500247100002200262856012800284       2015                        eng d00aDiscussant - – Trade-Offs Between Tax and Financial Reporting Benefits:  Evidence from Taxable Acquisitions0 aDiscussant TradeOffs Between Tax and Financial Reporting Benefit  aChicago, Illc201510aAccounting1 aFrischmann, Peter  u/biblio/discussant-trade-offs-between-tax-and-financial-reporting-benefits-evidence-taxable00453nas a2200133   4500008004100000245006200041210006100103260000900164300001000173490000700183653001500190100001800205856009600223       2015                        eng d00aDoes Auditor Size Matter? Evidence from Small Audit Firms0 aDoes Auditor Size Matter Evidence from Small Audit Firms  c2015  a11-200 v3110aAccounting1 aHuang, Huichi  u/biblio/does-auditor-size-matter-evidence-small-audit-firms00567nas a2200133   4500008004100000245009800041210006900139260003400208653001500242100001800257700001900275700001800294856012100312       2015                        eng d00aThe Effect of Budget Cycles and the Rhythm of Organizational Activities on Product Innovation0 aEffect of Budget Cycles and the Rhythm of Organizational Activit  aRaleigh, North Carolinac201510aAccounting1 aAkroyd, Chris1 aHorii, Satoshi1 aSawabe, Norio  u/biblio/effect-budget-cycles-and-rhythm-organizational-activities-product-innovation00601nas a2200169   4500008004100000245010100041210006900142260000900211300001100220490000700231653001500238100001100253700001500264700001500279700001300294856012400307       2015                        eng d00aThe Effects of Guanxi and Compensation Structure on the Objectivity of Chinese Internal Auditors0 aEffects of Guanxi and Compensation Structure on the Objectivity   c2015  a99-1240 v1810aAccounting1 aLi, Y.1 aRose, Ania1 aRose, Jake1 aTang, F.  u/biblio/effects-guanxi-and-compensation-structure-objectivity-chinese-internal-auditors01757nas a2200181   4500008004100000245011300041210006900154260000900223300001200232490000700244520115600251653001501407100002001422700002401442700002101466700001801487856007001505       2015                        eng d00aEmployers' Perceptions of Information Technology Competency Requirements for Management Accounting Graduates0 aEmployers Perceptions of Information Technology Competency Requi  c2015  a403-4220 v253 aManagement accountants work in a computerized workplace with information technology (IT) being used for financial ledgers and reporting. Thus, the role of the management accountant has shifted from capturing and recording transactions to analyzing business issues. This paper examines the IT knowledge and skills that employers require of management accounting graduates. An exploratory field research approach was used to gather data. Chief financial officers (CFOs) and their subordinates at some of New Zealand’s largest firms were interviewed. These respondents were consistent in their requirements. In particular they emphasized intermediate proficiency with some Microsoft tools (Excel, Word, PowerPoint, and Outlook) and familiarity with the structure and navigation of an enterprise resource planning (ERP) system to be able to process transactions such as accounts receivable or accounts payable. Of those requirements, Excel for analysis was by far the most important. Our contributions update and augment the literature by clarifying the perceptions of employers regarding the IT competencies required of management accounting graduates.10aAccounting1 aSpraakman, Gary1 aO’Grady, Winifred1 aAskarany, Davood1 aAkroyd, Chris  uhttp://www.tandfonline.com/doi/full/10.1080/09639284.2015.108917700567nas a2200133   4500008004100000245009500041210006900136260000900205653001500214100002200229700003200251700002800283856012200311       2015                        eng d00aAn Expanded Approach to Teaching the Statement of Cash Flows and Free Cash Flow Estimation0 aExpanded Approach to Teaching the Statement of Cash Flows and Fr  c201510aAccounting1 aFrischmann, Peter1 aSanthanakrishnan, Mukunthan1 aPumphery, Lela, (Kitty)  u/biblio/expanded-approach-teaching-statement-cash-flows-and-free-cash-flow-estimation00386nas a2200109   4500008004100000245005100041210004700092260002200139653001500161100001900176856008100195       2015                        eng d00aThe Impact of internal controls on fraud norms0 aImpact of internal controls on fraud norms  aChicago, ILc201510aAccounting1 aPesch, Heather  u/biblio/impact-internal-controls-fraud-norms01537nas a2200181   4500008004100000245007500041210006900116260000900185300001000194490000700204520094600211653001501157653000801172100001901180700002001199700001901219856011701238       2015                        eng d00aImproving IT Assessment with IT Artifact Affordance Perception Priming0 aImproving IT Assessment with IT Artifact Affordance Perception P  c2015  a17-280 v193 aAccurately assessing organizational information technology (IT) is important for accounting professionals, but also difficult. Both auditors and the professionals from whom they gather data are expected to make nuanced judgments regarding the adequacy and effectiveness of controls that protect key systems. IT artifacts (policies, procedures, and systems) are assessed in an audit because they “afford” relevant action possibilities but perception preferences shade the results of even systematic and well-tested assessment tools. This study of 246 business students makes two important contributions. First we demonstrate that a tendency to focus on either artifact or organizational imperative systematically reduces the power of well-regarded IT measurements. Second, we demonstrate that priming is an effective intervention strategy to increase the predictive power of constructs from the familiar technology acceptance model (TAM).10aAccounting10aBIS1 aCurry, Michael1 aMarshall, Byron1 aKawalek, Peter  uhttp://people.oregonstate.edu/~marshaby/Papers/IJAIS%20-%20IT%20Artifact%20Affordance%20Perception%20Priming.pdf00526nas a2200133   4500008004100000245007800041210006900119260002300188653001500211100001800226700002200244700001800266856010800284       2015                        eng d00aManagement Control of Time and Space: (Re)framing the Transacting Context0 aManagement Control of Time and Space Reframing the Transacting C  aOsaka, Japanc201510aAccounting1 aAkroyd, Chris1 aJollands, Stephen1 aSawabe, Norio  u/biblio/management-control-time-and-space-reframing-transacting-context00535nas a2200133   4500008004100000245010300041210006900144260000900213300000900222490000700231653001500238100001800253856013000271       2015                        eng d00aA quantile regression analysis on corporate governance and the cost of bank loans: a research note0 aquantile regression analysis on corporate governance and the cos  c2015  a2-190 v1410aAccounting1 aHuang, Huichi  u/biblio/quantile-regression-analysis-corporate-governance-and-cost-bank-loans-research-note-000418nas a2200121   4500008004100000245005200041210004800093260002100141653001500162653001700177100002100194856008100215       2015                        eng d00aThe Role of Informal Capital in Growth in China0 aRole of Informal Capital in Growth in China  aDubai, UAEc201510aAccounting10aOSU-Cascades1 aWeidinger, Alois  u/biblio/role-informal-capital-growth-china-000557nas a2200121   4500008004100000245012100041210006900162260002100231653001500252653001700267100002100284856013000305       2015                        eng d00aThe role of internationalization and geographic location on entrepreneurial intention: empirical evidence from China0 arole of internationalization and geographic location on entrepre  aDubai, UAEc201510aAccounting10aOSU-Cascades1 aWeidinger, Alois  u/biblio/role-internationalization-and-geographic-location-entrepreneurial-intention-empirical00505nas a2200133   4500008004100000245006600041210006400107260002600171653001500197100002200212700001800234700001800252856010100270       2015                        eng d00aTemporality, Change and the Stand-alone Sustainability Report0 aTemporality Change and the Standalone Sustainability Report  aGalway, Irelandc201510aAccounting1 aJollands, Stephen1 aAkroyd, Chris1 aSawabe, Norio  u/biblio/temporality-change-and-stand-alone-sustainability-report00532nas a2200169   4500008004100000245005500041210005400096260000900150653001500159653000800174653002300182100001500205700001500220700001300235700002000248856009400268       2015                        eng d00aWeather Factors and Online Product/Service Reviews0 aWeather Factors and Online ProductService Reviews  c201510aAccounting10aBIS10aBusiness Analytics1 aFeng, Jiao1 aYao, Zhong1 aZhu, Bin1 aMarshall, Byron  u/biblio/weather-factors-and-online-productservice-reviews00442nam a2200109   4500008004100000245007700041210006900118260000900187653001500196100001800211856010300229       2014                        eng d00aThe Complaints Process and Violations at the 91���� Board of Accountancy0 aComplaints Process and Violations at the 91���� Board of Account  c201410aAccounting1 aGraham, Roger  u/biblio/complaints-process-and-violations-oregon-board-accountancy00463nas a2200109   4500008004100000245008000041210006900121260001800190653001500208100002200223856010800245       2014                        eng d00aDiscussant - The relevance of tax information in other comprehensive income0 aDiscussant The relevance of tax information in other comprehensi  aAtlantac201410aAccounting1 aFrischmann, Peter  u/biblio/discussant-relevance-tax-information-other-comprehensive-income00628nas a2200181   4500008004100000245008600041210006900127260000900196300001200205490000700217653001500224100001800239700001900257700001900276700001800295700001700313856011600330       2014                        eng d00aThe information content of mandatory risk factor disclosures in corporate filings0 ainformation content of mandatory risk factor disclosures in corp  c2014  a396-4550 v1910aAccounting1 aSteele, Logan1 aCampbell, John1 aChen, Hsinchun1 aDhaliwal, Dan1 aLu, Hsin-min  u/biblio/information-content-mandatory-risk-factor-disclosures-corporate-filings00521nas a2200121   4500008004100000245008800041210006900129260002200198653001500220100002000235700001800255856012600273       2014                        eng d00aInformation Technology Requirements for Newly Hired Management Accounting Graduates0 aInformation Technology Requirements for Newly Hired Management A  aSan Antonioc201410aAccounting1 aSpraakman, Gary1 aAkroyd, Chris  u/biblio/information-technology-requirements-newly-hired-management-accounting-graduates-001587nas a2200181   4500008004100000245010400041210006900145260000900214300001200223490000700235520102800242653001501270653000801285100001901293700002001312700001901332856005401351       2014                        eng d00aIT Artifact Bias: How exogenous predilections influence organizational information system paradigms0 aIT Artifact Bias How exogenous predilections influence organizat  c2014  a427-4360 v343 aEfforts in IS research have long sought to bridge the gap between the information technology (IT) function and strategic business interests. Efforts in IS research have long sought to bridge the gap between the information technology (IT) function and the strategic business interests. People perceive affordances (possibilities for action) in information technology artifacts differently as cognitive structures (schema) which bias individual focus. This study explores how an individual’s tendency to perceive the ‘trees’ in an IT ‘forest’ (artifact preference), affects their assessment of efforts to achieve more effective IT outcomes. The effect is demonstrated using a relatively simple IT success model. Further, in a sample of 120 survey responses supported by ten semi-structured interviews we demonstrate that job role and organizational IT complexity systematically impact artifact perception. A better understanding of IT artifact bias promises to help organizations better assess information systems.10aAccounting10aBIS1 aCurry, Michael1 aMarshall, Byron1 aKawalek, Peter  uhttp://dx.doi.org/10.1016/j.ijinfomgt.2014.02.00500517nas a2200145   4500008004100000245006900041210006500110260001900175653001500194653000800209100002000217700001900237700001900256856009600275       2014                        eng d00aThe Moderating Power of IT Bias on User Acceptance of Technology0 aModerating Power of IT Bias on User Acceptance of Technology  aAucklandc201410aAccounting10aBIS1 aMarshall, Byron1 aCurry, Michael1 aKawalek, Peter  u/biblio/moderating-power-it-bias-user-acceptance-technology00560nas a2200121   4500008004100000245011600041210006900157260002500226653001500251100001900266700001800285856013500303       2014                        eng d00aWhy Do Analysts Issue Forecast Revisions Inconsistent with  Prior Stock Returns?  Determinants and Consequences0 aWhy Do Analysts Issue Forecast Revisions Inconsistent with Prior  aTaipei, Taiwanc201410aAccounting1 aLin, Kuan-Chen1 aGraham, Roger  u/biblio/why-do-analysts-issue-forecast-revisions-inconsistent-prior-stock-returns-determinants-and00561nas a2200121   4500008004100000245011600041210006900157260002400226653001500250100001900265700001800284856013700302       2014                        eng d00aWhy Do Analysts Issue Forecast Revisions Inconsistent with  Prior Stock Returns?  Determinants and Consequences0 aWhy Do Analysts Issue Forecast Revisions Inconsistent with Prior  aUnited Statesc201410aAccounting1 aLin, Kuan-Chen1 aGraham, Roger  u/biblio/why-do-analysts-issue-forecast-revisions-inconsistent-prior-stock-returns-determinants-and-000600nas a2200169   4500008004100000245009000041210006900131260000900200300001400209490000700223653001500230100001500245700001500260700001500275700001400290856012600304       2014                        eng d00aWill Disclosure of Friendship Ties between Directors and CEOs Yield Perverse Effects?0 aWill Disclosure of Friendship Ties between Directors and CEOs Yi  c2014  a1545-15630 v8910aAccounting1 aRose, Jake1 aRose, Ania1 aNorman, C.1 aMazza, C.  u/biblio/will-disclosure-friendship-ties-between-directors-and-ceos-yield-perverse-effects01499nas a2200169   4500008004100000245010100041210006900142260000900211300001200220490000700232520090100239653001501140653001201155100001301167700001601180856013301196       2013                        eng d00aThe choice between rights and underwritten equity offerings: Evidence from Chinese Stock Markets0 achoice between rights and underwritten equity offerings Evidence  c2013  a235-2530 v233 aWe study the choice and valuation effects of alternative flotation methods using a sample of Chinese firms that must meet the return on equity (ROE) thresholds set by the government to raise equity capital. The ROE requirement, although changed over time, seems to play an important role on the valuation and performance of seasoned equity offerings. The analysis of 219 rights and 75 underwritten offerings between 2000 and 2004 shows that Chinese firms that are not qualified for the flotation method with a higher ROE requirement suffer the most at announcement and experience significantly lower buy-and-hold abnormal returns than those that are qualified. Our results suggest that the freedom to choose their preferred flotation method may be valuable to firms that meet the higher ROE requirement. Finally, our probit models identify several determinants of the choice of flotation methods.10aAccounting10aFinance1 aDang, Li1 aYang, Jimmy  u/biblio/choice-between-rights-and-underwritten-equity-offerings-evidence-chinese-stock-markets-200492nas a2200133   4500008004100000245007100041210006900112260000900181490000700190653001500197100001800212700001800230856011000248       2013                        eng d00aDecision usefulness of whole-asset operating lease capitalizations0 aDecision usefulness of wholeasset operating lease capitalization  c20130 v2910aAccounting1 aGraham, Roger1 aKing, Raymond  u/biblio/decision-usefulness-whole-asset-operating-lease-capitalizations-001173nas a2200157   4500008004100000245007500041210006900116260000900185300001200194490000600206520068400212653001500896100001800911700001700929856006900946       2013                        eng d00aGuest editorial: Introduction to Management Accounting Change in Japan0 aGuest editorial Introduction to Management Accounting Change in   c2013  a376-3790 v93 aPurpose –The purpose of this paper is to introduce this special issue on management accounting change in Japan.<br><br>Design/methodology/approach – This paper provides a summary to the papers in this special issue and reflects on the themes and findings revealed. <br><br>Findings – The review shows that management accounting change in Japan has been complex and dynamic, responding to both local economic and social conditions as well as changes brought about by globalization.<br><br>Originality/value – This paper provides a context for the topic of management accounting change in Japan and seeks to show the significance of management accounting research in Japan.10aAccounting1 aAkroyd, Chris1 aKato, Yutaka  uhttp://www.emeraldinsight.com/doi/full/10.1108/JAOC-03-2013-003100626nas a2200169   4500008004100000245011100041210006900152260000900221300001200230490000700242653001500249100001500264700001400279700001500293700001500308856013300323       2013                        eng d00aThe Influence of Director Stock Ownership and Board Discussion Transparency on Financial Reporting Quality0 aInfluence of Director Stock Ownership and Board Discussion Trans  c2013  a397-4050 v3810aAccounting1 aRose, Jake1 aMazza, C.1 aNorman, C.1 aRose, Ania  u/biblio/influence-director-stock-ownership-and-board-discussion-transparency-financial-reporting00469nas a2200121   4500008004100000245006500041210006400106260002200170653001500192100002200207700001800229856010000247       2013                        eng d00aInvestigating The Role Of Stand-alone Sustainability Reports0 aInvestigating The Role Of Standalone Sustainability Reports  aKobe, Japanc201310aAccounting1 aJollands, Stephen1 aAkroyd, Chris  u/biblio/investigating-role-stand-alone-sustainability-reports-000454nas a2200121   4500008004100000245006200041210005800103260002200161653001500183100002200198700001800220856009400238       2013                        eng d00aThe Network Effects of Core Values on Management Controls0 aNetwork Effects of Core Values on Management Controls  aNew Orleansc201310aAccounting1 aJollands, Stephen1 aAkroyd, Chris  u/biblio/network-effects-core-values-management-controls-000609nas a2200157   4500008004100000245011900041210006900160260000900229300001400238490000700252653001500259100001500274700001500289700001500304856013200319       2013                        eng d00aIs the Objectivity of Internal Audit Compromised When the Internal Audit Function is a Management Training Ground?0 aObjectivity of Internal Audit Compromised When the Internal Audi  c2013  a1001-10190 v5310aAccounting1 aRose, Ania1 aRose, Jake1 aNorman, C.  u/biblio/objectivity-internal-audit-compromised-when-internal-audit-function-management-training00548nas a2200109   4500008004100000245014500041210006900186260002200255653001500277100001600292856013000308       2013                        eng d00aA predictive survey which guides students to the appropriate learning environment for successful completion of a financial accounting course0 apredictive survey which guides students to the appropriate learn  aChicago, ILc201310aAccounting1 aBourne, Amy  u/biblio/predictive-survey-which-guides-students-appropriate-learning-environment-successful-100549nas a2200109   4500008004100000245014500041210006900186260002300255653001500278100001600293856013000309       2013                        eng d00aA predictive survey which guides students to the appropriate learning environment for successful completion of a financial accounting course0 apredictive survey which guides students to the appropriate learn  aSan Fran, CAc201310aAccounting1 aBourne, Amy  u/biblio/predictive-survey-which-guides-students-appropriate-learning-environment-successful-202491nas a2200169   4500008004100000245009100041210006900132260001800201300001100219490000700230520194900237653001502186100001302201700002002214700001802234856006902252       2013                        eng d00aA Revenue Management Perspective of Management Accounting Practice in Small Businesses0 aRevenue Management Perspective of Management Accounting Practice  aBingleyc2013  a92-1160 v213 aPurpose: The purpose of this paper is to develop a framework for the systematic examination of management accounting practices in small businesses using a revenue management perspective. Design/methodology/approach: The framework is theoretically derived from the management accounting, revenue management, and small business literature. An illustrative case study of a small fast-food business is presented to demonstrate the applicability of this framework to practice. Findings: We identify that various dimensions of business size have different and sometimes opposing effects on management accounting practices. Given heterogeneity is a common feature of small businesses, we identify various attributes of small businesses that provide alternative specifications of the size contingency variable. Research limitations/implications: The synthesis of small business characteristics and revenue management perspective offers a more incisive understanding of what has traditionally been considered a simple practice. The case study is intended to illustrate some of the influences of small business characteristics identified in our framework. Given its narrow scope, our findings are used for theorisation rather than offering generalisable results. Further cross-sectional comparisons of small businesses are needed to confirm size influences. Practical implications: The framework can assist practitioners to gauge the strengths and weaknesses of their management accounting practices and can help assess the value of adopting more sophisticated management accounting practices, given their particular business environment. A synthesis of these small business attributes can help practitioners identify key barriers to implementation. Originality/value: The revenue management perspective and the inclusion of key characteristics of small businesses provide a new approach to evaluating management accounting practices in small businesses.10aAccounting1 aNg, Fred1 aHarrison, Julie1 aAkroyd, Chris  uhttp://www.emeraldinsight.com/doi/abs/10.1108/MEDAR-07-2012-002300549nas a2200133   4500008004100000245009900041210006900140260000900209300001300218490000900231653001500240100002200255856013800277       2013                        eng d00aSchedule UTP: Stock Price Reaction and Financial Reporting Consequences; Discussant's Comments0 aSchedule UTP Stock Price Reaction and Financial Reporting Conseq  c2013  app 49-510 v35-110aAccounting1 aFrischmann, Peter  u/biblio/schedule-utp-stock-price-reaction-and-financial-reporting-consequences-discussants-comments-000368nas a2200121   4500008004100000245002900041210002800070260002800098653001500126100002000141700001800161856006700179       2013                        eng d00aWeeklies In, Budgets Out0 aWeeklies In Budgets Out  aLancing, Michiganc201310aAccounting1 aO'Grady, Winnie1 aAkroyd, Chris  u/biblio/weeklies-budgets-out-001920nas a2200181   4500008004100000245012400041210006900165260000900234300001400243490000700257520128200264653001501546653000801561100002201569700002001591700001801611856010901629       2012                        eng d00aCan Intermediary-based Science Standards Crosswalking Work? Some Evidence from Mining the Standard Alignment Tool (SAT)0 aCan Intermediarybased Science Standards Crosswalking Work Some E  c2012  a1843-18580 v633 aWe explore the feasibility of intermediary-based crosswalking and alignment of K-12 science education standards. With increasing availability of K-12 science, technology, engineering and mathematics (STEM) digital library content, alignment of that content with educational standards is a significant and continuous challenge. Whereas direct, one-to-one alignment of standards is preferable but currently unsustainable in its resource demands, less resource-intensive intermediary-based alignment offers an interesting alternative. But will it work? We present the results from an experiment in which the machine-based Standard Alignment Tool (SAT) —incorporated in the National Science Digital Library (NSDL)— was used to collect over half a million direct alignments between standards from different standard-authoring bodies. These were then used to compute intermediary-based alignments derived from the well-known AAAS Project 2061 Benchmarks and NSES standards. Results show strong variation among authoring bodies in their success to crosswalk with best results for those who modeled their standards on the intermediaries. Results furthermore show a strong inverse relationship between recall and precision when both intermediates where involved in the crosswalking.10aAccounting10aBIS1 aReitsma, Reindert1 aMarshall, Byron1 aChart, Trevor  uhttp://people.oregonstate.edu/~marshaby/Papers/ReitsmaMarshallChart_StandardsCrosswalking_JASIST2012.pdf00533nas a2200157   4500008004100000245007100041210006900112260000900181300001000190490000700200653001500207100001600222700001500238700001500253856010700268       2012                        eng d00aChief Audit Executives' Evaluations of Whistle-Blowing Allegations0 aChief Audit Executives Evaluations of WhistleBlowing Allegations  c2012  a87-990 v2410aAccounting1 aGuthrie, C.1 aNorman, C.1 aRose, Jake  u/biblio/chief-audit-executives-evaluations-whistle-blowing-allegations00530nas a2200169   4500008004100000245006100041210006100102260000900163300000900172490000700181653001500188100001500203700001400218700001500232700001500247856009800262       2012                        eng d00aDesigning Decision Aids to Promote Expertise Development0 aDesigning Decision Aids to Promote Expertise Development  c2012  a7-340 v2610aAccounting1 aRose, Jake1 aMcKay, B.1 aNorman, C.1 aRose, Ania  u/biblio/designing-decision-aids-promote-expertise-development00589nas a2200145   4500008004100000245010800041210006900149260000900218300001400227490000700241653001500248100002500263700002600288856012900314       2012                        eng d00aDiscussion of "Do Voting Rights Matter? Evidence from the Adoption of Equity-Based Compensation Plans."0 aDiscussion of Do Voting Rights Matter Evidence from the Adoption  c2012  a1237-12480 v2910aAccounting1 aBlackburne, Terrence1 aArmstrong, Christoper  u/biblio/discussion-do-voting-rights-matter-evidence-adoption-equity-based-compensation-plans00411nas a2200133   4500008004100000245003500041210003500076260002700111653001500138653000800153100001900161700002000180856007700200       2012                        eng d00aDisentangling IT Artifact Bias0 aDisentangling IT Artifact Bias  aOrlando, Floridac201210aAccounting10aBIS1 aCurry, Michael1 aMarshall, Byron  u/biblio/disentangling-it-artifact-bias-001186nas a2200145   4500008004100000245012500041210006900166260000900235520058500244653001500829100001800844700002100862700001900883856013800902       2012                        eng d00aDoes it matter where assets are held and income is derived? Further evidence of differential value relevance from Quebec0 aDoes it matter where assets are held and income is derived Furth  c20123 aIn this paper, we build on recent studies documenting an economic discount on firms located in the Canadian province of Quebec that seems to be associated with the political risk generated by the Quebec separatist movement (e. g., Graham, Morrill and Morrill, 2005). We use information on firms’ economic activity in the province of Quebec as collected and published by the Quebec business newspaper Les Affaires for the period 1990-2008. We find that variables proxying for extent of operations in Quebec are associated with market-to-book multiples on book value and earnings.10aAccounting1 aGraham, Roger1 aMorrill, Cameron1 aMorrill, Janet  u/biblio/does-it-matter-where-assets-are-held-and-income-derived-further-evidence-differential-value-000508nas a2200121   4500008004100000245008600041210006900127260002400196653001500220100001800235700001700253856011600270       2012                        eng d00aThe emergence and utilisation of management control systems in a high growth firm0 aemergence and utilisation of management control systems in a hig  aWashington DCc201210aAccounting1 aAkroyd, Chris1 aKober, Ralph  u/biblio/emergence-and-utilisation-management-control-systems-high-growth-firm-001575nas a2200133   4500008004100000245008400041210006900125260000900194490000700203520108600210653001501296100001701311856011301328       2012                        eng d00aEmpirical Evidence on the Impact of External Monitoring on Book-Tax Differences0 aEmpirical Evidence on the Impact of External Monitoring on BookT  c20120 v283 aThis study investigates whether institutional ownership levels are associated with levels of and time-series variability in book-tax differences (BTDs). Firm and year fixed-effects regression results suggest that institutional ownership is negatively associated with total, permanent, and temporary BTDs. This effect is driven primarily by permanent BTDs in the pre-SOX era but is consistently present for both permanent and temporary BTDs post-SOX. Further, this negative association is present regardless of firms’ classification as “tax planners” and/or “earnings managers.” Finally, the results provide some evidence that stronger monitoring by the board and audit committee (i.e., a smaller and more independent board and a larger audit committee) is associated with lower permanent BTDs but is not consistently related with total or temporary BTDs. Overall, these findings are consistent with higher levels of institutional ownership equating to more effective monitoring of management, resulting in lower BTDs (both in terms of levels and time-series variability).10aAccounting1 aMoore, Jared  u/biblio/empirical-evidence-impact-external-monitoring-book-tax-differences-000614nas a2200133   4500008004100000245012600041210006900167260002800236653001500264653003200279100002000311700002100331856012800352       2012                        eng d00aFamily Business Venturing in Adjacent Competitive Domains:  Avoiding Sibling Clashes and Structuring Ventures for Success0 aFamily Business Venturing in Adjacent Competitive Domains Avoidi  aBrussels, Belgiumc201210aAccounting10aStrategy & Entrepreneurship1 aGarrett, Robert1 aMeeks-Koch, Jean  u/biblio/family-business-venturing-adjacent-competitive-domains-avoiding-sibling-clashes-and00555nas a2200145   4500008004100000245008000041210006900121260002700190653001500217653000800232653002300240100001300263700002000276856011300296       2012                        eng d00aIs It You or the Message: Why Do People Pass Along Micro-Blogging Messages?0 aIt You or the Message Why Do People Pass Along MicroBlogging Mes  aOrlando, Floridac201210aAccounting10aBIS10aBusiness Analytics1 aZhu, Bin1 aMarshall, Byron  u/biblio/it-you-or-message-why-do-people-pass-along-micro-blogging-messages-000472nas a2200109   4500008004100000245007800041210006900119260002400188653001500212100002200227856011300249       2012                        eng d00aMaterial Weaknesses and the Market Valuation of Unrecognized Tax Benefits0 aMaterial Weaknesses and the Market Valuation of Unrecognized Tax  aVancouver, WAc201210aAccounting1 aFrischmann, Peter  u/biblio/material-weaknesses-and-market-valuation-unrecognized-tax-benefits-000515nas a2200109   4500008004100000245009700041210006900138260002400207653001500231100002200246856013700268       2012                        eng d00aSchedule UTP: Reducing Tax Return Uncertainty or Increasing Financial Statement Engineering?0 aSchedule UTP Reducing Tax Return Uncertainty or Increasing Finan  aCorvallis, ORc201210aAccounting1 aFrischmann, Peter  u/biblio/schedule-utp-reducing-tax-return-uncertainty-or-increasing-financial-statement-engineering-000476nas a2200109   4500008004100000245007600041210006900117260002600186653001500212100002200227856011700249       2012                        eng d00aSchedule UTP: Stock Price Reaction and Financial Reporting Consequences0 aSchedule UTP Stock Price Reaction and Financial Reporting Conseq  aNew Orleans, LAc201210aAccounting1 aFrischmann, Peter  u/biblio/schedule-utp-stock-price-reaction-and-financial-reporting-consequences-000429nas a2200121   4500008004100000245005400041210005200095260002400147653001500171100001800186700001700204856008600221       2012                        eng d00aTrust and control: The case of a high-growth firm0 aTrust and control The case of a highgrowth firm  aWashington DCc201210aAccounting1 aAkroyd, Chris1 aKober, Ralph  u/biblio/trust-and-control-case-high-growth-firm-000483nas a2200157   4500008004100000245005300041210005200094260000900146300001200155490000700167653001500174100001400189700001500203700001500218856009200233       2011                        eng d00aAre Engagement Quality Reviews Really Objective?0 aAre Engagement Quality Reviews Really Objective  c2011  a143-1640 v1410aAccounting1 aJones, A.1 aNorman, C.1 aRose, Jake  u/biblio/are-engagement-quality-reviews-really-objective00481nas a2200109   4500008004100000245008000041210006900121260003200190653001500222100001900237856011500256       2011                        eng d00aDo Financial Analysts Respond Efficiently to Managers’ Earnings Guidance?0 aDo Financial Analysts Respond Efficiently to Managers Earnings G  aCoral Gables, Floridac201110aAccounting1 aLin, Kuan-Chen  u/biblio/do-financial-analysts-respond-efficiently-managers-earnings-guidance-100458nas a2200109   4500008004100000245008000041210006900121260000900190653001500199100001900214856011500233       2011                        eng d00aDo Financial Analysts Respond Efficiently to Managers’ Earnings Guidance?0 aDo Financial Analysts Respond Efficiently to Managers Earnings G  c201110aAccounting1 aLin, Kuan-Chen  u/biblio/do-financial-analysts-respond-efficiently-managers-earnings-guidance-200548nas a2200145   4500008004100000245008400041210006900125260000900194300000900203490000700212653001500219100001800234700003100252856011900283       2011                        eng d00aThe Earnings Effects of Marketing Communications Expenditures during Recessions0 aEarnings Effects of Marketing Communications Expenditures during  c2011  a5-240 v4010aAccounting1 aGraham, Roger1 aFrankenberger, Kristina, D  u/biblio/earnings-effects-marketing-communications-expenditures-during-recessions-000614nas a2200157   4500008004100000245013000041210006900171260000900240300001200249490000700261653001500268100001500283700001500298700001200313856013100325       2011                        eng d00aThe Effects of Disclosure Type and Audit Committee Expertise on Chief Audit Executives' Tolerance for Financial Misstatements0 aEffects of Disclosure Type and Audit Committee Expertise on Chie  c2011  a102-1080 v3610aAccounting1 aNorman, C.1 aRose, Jake1 aSuh, I.  u/biblio/effects-disclosure-type-and-audit-committee-expertise-chief-audit-executives-tolerance01659nas a2200157   4500008004100000245010200041210006900143260002300212490000700235520106100242653001501303100001701318700002001335700001801355856012801373       2011                        eng d00aEmpirical Evidence on the Impact of Book-Tax Differences on Divergence of Opinion Among Investors0 aEmpirical Evidence on the Impact of BookTax Differences on Diver  aSarasota, FLc20110 v333 aIt is well known that the objectives of financial accounting and tax accounting sometimes conflict, resulting in book-tax differences (BTDs). In this study we test for associations between measures of BTDs and measures of market participants’ uncertainty regarding the information conveyed in financial reports. The measures of market participant uncertainty are: (1) share turnover, (2) analyst forecast dispersion, and (3) stock return variance. We find positive associations between levels and variability of total BTDs and the three measures. After disaggregating BTDs into their permanent and temporary components, we find that both are positively associated with market uncertainty, although the permanent component of BTDs is generally more strongly and consistently associated with measures of uncertainty than is the temporary component. We interpret these results, in part, as indicative of the possible effect of uncertainty contained in BTDs, especially permanent BTDs, on the precision of the information conveyed in the financial statements10aAccounting1 aMoore, Jared1 aComprix, Joseph1 aGraham, Roger  u/biblio/empirical-evidence-impact-book-tax-differences-divergence-opinion-among-investors-001460nas a2200157   4500008004100000245008900041210006900130260000900199300001400208490000700222520095300229653001501182100002001197700001801217856006701235       2011                        eng d00aThe Integration Substitute: The Role of Controls in Managing Human Asset Specificity0 aIntegration Substitute The Role of Controls in Managing Human As  c2011  a1055-10860 v513 aAs the integration solution to the problem of specific assets cannot be replicated on human asset specificity because slavery is illegal, economic theory states that control systems substitute for integration through a balanced structure to help align diverse interests. To understand the intricate design features of the balance, we examine a case-study firm. For low human asset specificity, the restriction and segregation of usable decision rights link with standards. However, incentives are traced to individuals only to the extent task deviations do not create relevant future costs that are difficult to be self-corrected. For high specificity, incentives are related to outputs rather than outcomes, because outcome variations reduce the attractiveness of maintaining the balance. Subjective assessment is used as an efficient alternate ‘balancing’ solution and decision control is shared when available subjective data are inadequate.10aAccounting1 aSridharan, V.G.1 aAkroyd, Chris  uhttp://onlinelibrary.wiley.com/journal/10.1111/(ISSN)1467-629X00335nas a2200109   4500008004100000245003300041210003300074260000900107653001500116100001900131856007500150       2011                        eng d00aMisleading Earnings Guidance0 aMisleading Earnings Guidance  c201110aAccounting1 aLin, Kuan-Chen  u/biblio/misleading-earnings-guidance-100335nas a2200109   4500008004100000245003300041210003300074260000900107653001500116100001900131856007500150       2011                        eng d00aMisleading Earnings Guidance0 aMisleading Earnings Guidance  c201110aAccounting1 aLin, Kuan-Chen  u/biblio/misleading-earnings-guidance-001804nas a2200169   4500008004100000245006300041210006300104260000900167490000700176520125500183653001501438653000801453100002001461700001901481700002201500856011201522       2011                        eng d00aOrganizational Information Technology Norms and IT Quality0 aOrganizational Information Technology Norms and IT Quality  c20110 v113 aThe effectiveness of IT governance initiatives in improving IT’s contribution to organizational success has been demonstrated but the mechanisms by which improved outcomes are realized have largely remained unexplored. Although IT governance tools such as COBIT and ITIL specify procedures and policies for the management of IT resources, the experts who developed those tools also embedded a set of core principles or ‘norms’ in the underlying frameworks. This article explores these norms and their role in the realization of organizational IT quality. Through analysis of normative messages implicitly expressed in the documentation elements provided by COBIT, we extract two norms (commitment to improvement and a risk/control perspective) thought to indicate that an organization has adopted the spirit of IT governance. Next, we model the relationship between adoption of these norms and IT quality and evaluate the model with data from a survey of 86 individuals who use, manage, and/or deliver organizational IT services. Principal component analysis is used to validate the survey items. Results show statistically significant relationships between norm adoption, participation in norm-driven activities, and organizational IT quality.10aAccounting10aBIS1 aMarshall, Byron1 aCurry, Michael1 aReitsma, Reindert  uhttp://www.iima.org/index.php?option=com_phocadownload&view=category&id=60:2011-volume-11-issue-4&Itemid=6802106nas a2200157   4500008004100000245006900041210006500110260000900175300001200184490000600196520165400202653001501856100001801871700001601889856004301905       2011                        eng d00aThe Roles of Management Control in a Product Development Setting0 aRoles of Management Control in a Product Development Setting  c2011  a212-2370 v83 aPurpose – The purpose of this paper is to examine the ways in which management control is enacted in a product development setting, to provide new insights into the different roles that control can play in this context. <br><br>Design/methodology/approach – A nine-month, in-depth field study was carried out at a subsidiary of an Australasian multinational firm which operates in the consumer foods industry. A participant observation approach was used to collect field notes and documents from the organisation, which were analysed through the lens of ethnomethodology. <br><br>Findings – The results indicate that the role of management control during product development is mainly focused on reducing uncertainty at each stage and promoting goal congruence at the decision gates. The authors argue that this helps explain why management control has a positive effect in a product development setting. <br><br>Research limitations/implications – The implication of this finding is that the role of management control changes during product development due to the involvement of different organisational members (communities of practice) and the activities that they carry out. This helps build a more holistic understanding of control in product development. As this is a field study of a specific company, the findings are not generalizable to other companies or settings. Future research needs to investigate other possible roles which management control may play in this context. <br><br>Originality/value – The paper extends the research in this area by showing how and why management control can take on multiple roles in practice.10aAccounting1 aAkroyd, Chris1 aMaguire, W.  uhttp://www.emeraldinsight.com/loi/qram00659nas a2200169   4500008004100000245014500041210006900186260000900255300001200264490000700276653001500283653000800298100001800306700001800324700001900342856012800361       2011                        eng d00aThe Short Happy Life of Celiant Corporation: Did Managerialism at Lucent Technologies Divert Shareholder Wealth to Private Equity Investors?0 aShort Happy Life of Celiant Corporation Did Managerialism at Luc  c2011  a337-3500 v2210aAccounting10aMBA1 aGraham, Roger1 aBanyi, Monica1 aCaplan, Dennis  u/biblio/short-happy-life-celiant-corporation-did-managerialism-lucent-technologies-divert-000379nas a2200109   4500008004100000245004800041210004800089260000900137653001500146100001800161856009000179       2011                        eng d00aSmall Audit Firms and Earnings Manipulation0 aSmall Audit Firms and Earnings Manipulation  c201110aAccounting1 aHuang, Huichi  u/biblio/small-audit-firms-and-earnings-manipulation-001707nas a2200145   4500008004100000245008200041210006900123260000900192520117300201653001501374653000801389100002001397700002201417856012201439       2011                        eng d00aWorld vs. Method: Educational Standard Formulation Impacts Document Retrieval0 aWorld vs Method Educational Standard Formulation Impacts Documen  c20113 aAlthough initiatives are underway in the educational community to consolidate disparate collections of educational standards, little has been done to explore the impact of educational standard formulation on information retrieval. Recent research contrasts two categories of educational standards: ‘World’ (topical domain-related concepts) and ‘Method’ (investigative and epistemological principles). This paper explores the information retrieval implications of the World vs. Method distinction. We find that experts are more likely to agree about which educational resources align with a Method standard but that a typical automatic standard assignment tool is more likely to assign a World standard to an educational resource. Further, a text-based information retrieval system is more likely to be accurate in retrieving documents relevant to a World standard as compared to a Method standard. These findings have implications both for educational standard formulation (combining World and Method components in a standard may improve retrieval) and for digital library builders who want to help teachers identify useful, standards-aligned learning objects.10aAccounting10aBIS1 aMarshall, Byron1 aReitsma, Reindert  u/biblio/world-vs-method-educational-standard-formulation-impacts-document-retrieval-000508nas a2200109   4500008004100000245010600041210006900147260002500216653001500241100001600256856012600272       2010                        eng d00aAccounting Disclosure Quality and Synergy Gains:  Evidence from Cross-Border Mergers and Acquisitions0 aAccounting Disclosure Quality and Synergy Gains Evidence from Cr  aPalm Beach, CAc201010aAccounting1 aEiler, Lisa  u/biblio/accounting-disclosure-quality-and-synergy-gains-evidence-cross-border-mergers-and01399nas a2200181   4500008004100000245004500041210004500086260000900131300001200140490000700152520087700159653001501036653001801051100002301069700001701092700002101109856008701130       2010                        eng d00aAccounting Doctoral Program Demographics0 aAccounting Doctoral Program Demographics  c2010  a101-1280 v113 aAccounting doctoral programs are often evaluated and ranked based on various measures of publishing productivity, both of graduates and of faculty.  While publishing is very important in academia, the choice to attend a PhD program is complex. In addition, the variables that can give insight into a PhD program and its graduates are far more diverse than simply the research productivity of a program's faculty and graduates.	The purpose of this investigation is to describe and analyze U.S. doctoral accounting programs using a variety of demographic data about the programs and their most recent graduates. This includes addressing these broad research questions: What are the demographic characteristics of the graduates of each program, including gender, and minority status?  What are the demographics descriptors of these graduates' current employment situations? 
10aAccounting10aDean's Office1 aBaldwin, Amelia, A1 aBrown, Carol1 aTrinkle, Brad, S  u/biblio/accounting-doctoral-program-demographics-201400nas a2200181   4500008004100000245004500041210004500086260000900131300001200140490000700152520087800159653001501037653001801052100002301070700001701093700002101110856008701131       2010                        eng d00aAccounting Doctoral Program Demographics0 aAccounting Doctoral Program Demographics  c2010  a101-1280 v113 aAccounting doctoral programs are often evaluated and ranked based on various measures of publishing productivity, both of graduates and of faculty.  While publishing is very important in academia, the choice to attend a PhD program is complex. In addition, the variables that can give insight into a PhD program and its graduates are far more diverse than simply the research productivity of a program's faculty and graduates.	The purpose of this investigation is to describe and analyze U.S. doctoral accounting programs using a variety of demographic data about the programs and their most recent graduates. This includes addressing these broad research questions: What are the demographic characteristics of the graduates of each program, including gender, and minority status?  What are the demographics descriptors of these graduates' current employment situations? 
10aAccounting10aDean's Office1 aBaldwin, Amelia, A1 aBrown, Carol1 aTrinkle, Brad, S  u/biblio/accounting-doctoral-program-demographics-502114nas a2200181   4500008004100000245008500041210006900126260000900195300001200204490000700216520152400223653001501747653000801762100002201770700002001792700002001812856010001832       2010                        eng d00aAspects of 'Relevance' in the Alignment of Curriculum with Educational Standards0 aAspects of Relevance in the Alignment of Curriculum with Educati  c2010  a362-3760 v463 aRetrieval of useful digitized learning objects is a key objective for educational digital libraries, but imprecise definitions of alignment hinder the development of effective retrieval mechanisms. With over 63,000 U.S. K-12 science and mathematics education standards and a rapid proliferation of Web-enabled curriculum, retrieving curriculum that aligns with the standards to which teachers must teach is increasingly important. Previous studies of such alignment use single-dimensional and binary measures of relevance. Perhaps as a consequence they suffer from low inter-rater reliability (IRR), with experts agreeing about alignments only some 20-40% of the time. We present the results of an experiment in which the dependent variable ‘alignment’ is operationalized using the Saracevic model of relevance in which; i.e., alignment is defined and measured through ‘clues’ from the everyday practice of K-12 teaching. Results show higher inter-rater reliability on all clues with significantly higher IRR on several specific alignment dimensions. In addition, a (linear) model of ‘overall alignment’ is derived and estimated. Both the structure and explanatory power of the model differ significantly between searching vs. assessment. These results illustrate the usefulness of clue-based relevance measures for information retrieval and have important consequences for both the formulation of automated retrieval mechanisms and the construction of a gold standard set of standard-curriculum alignments.10aAccounting10aBIS1 aReitsma, Reindert1 aMarshall, Byron1 aZarske, Malinda  uhttp://www.sciencedirect.com/science/article/B6VC8-4XF7Y02-1/2/3fd5e4257f3d904d5929eeff2185c67800574nas a2200109   4500008004100000245015900041210006900200260002900269653001500298100001800313856013300331       2010                        eng d00aCapitalization of Operating Leases and Future Operating Income, Manitoba Certified General Accountants Research Conference, May 2010, Winnipeg, Manitoba.*0 aCapitalization of Operating Leases and Future Operating Income M  aWinnipeg, Manitobac201010aAccounting1 aGraham, Roger  u/biblio/capitalization-operating-leases-and-future-operating-income-manitoba-certified-general-000452nas a2200121   4500008004100000245005800041210005600099260002900155653001500184100001800199700002200217856009100239       2010                        eng d00aA conceptual approach to the individual NOL deduction0 aconceptual approach to the individual NOL deduction  aNew York, New Yorkc201010aAccounting1 aBoes, Richard1 aFrischmann, Peter  u/biblio/conceptual-approach-individual-nol-deduction-000507nas a2200109   4500008004100000245010400041210006900145260000900214653001500223100002100238856013800259       2010                        eng d00aDo Managers Alter the Tone of their Earnings Announcements Around Equity Compensation Transactions?0 aDo Managers Alter the Tone of their Earnings Announcements Aroun  c201010aAccounting1 aTama-Sweet, Isho  u/biblio/do-managers-alter-tone-their-earnings-announcements-around-equity-compensation-transactions-000505nas a2200109   4500008004100000245010400041210006900145260000900214653001500223100002100238856013600259       2010                        eng d00aDo Managers Alter the Tone of their Earnings Announcements Around Equity Compensation Transactions?0 aDo Managers Alter the Tone of their Earnings Announcements Aroun  c201010aAccounting1 aTama-Sweet, Isho  u/biblio/do-managers-alter-tone-their-earnings-announcements-around-equity-compensation-transactions01844nas a2200157   4500008004100000245005200041210005100093260000900144520135600153653001501509653000801524100002001532700001901552700002201571856009301593       2010                        eng d00aDoes Using CobiT Improve IT Solution Proposals?0 aDoes Using CobiT Improve IT Solution Proposals  c20103 aThe CobiT (Control Objectives for Information and related Technology) framework is designed to help organizations implement IT governance practices by systematically shaping identifiable IT processes to better leverage IT expenditures. The control structure advocated in CobiT embodies governance notions including business alignment, a risk/control perspective, systematic measurement, accountability, and continuous improvement. Despite the rise of internal control regulation, not all organizations have implemented systematic IT controls and many, notably small, organizations may never do so. This study explores whether exposing decision makers to CobiT positively affects the IT solutions they generate. We present a framework (drawn primarily from the structure of CobiT) for identifying normatively better IT plans as measured by application of governance principles. We report on 115 IT solution proposals created by business students. The proposals developed using CobiT more frequently took a risk/control approach, addressed the need for continuous improvement, referred to general IT processes, identified the people who should implement a solution, and proposed more measures of success. Thus, exposing decision makers to a systematic IT governance framework promises to help them generate more comprehensive solutions to IT challenges.10aAccounting10aBIS1 aMarshall, Byron1 aCurry, Michael1 aReitsma, Reindert  u/biblio/does-using-cobit-improve-it-solution-proposals-000441nas a2200133   4500008004100000245005100041210004700092260000900139653001500148653001800163100001700181700002300198856008600221       2010                        eng d00aThe Geography of Accounting Doctoral Placement0 aGeography of Accounting Doctoral Placement  c201010aAccounting10aDean's Office1 aBrown, Carol1 aBaldwin, Amelia, A  u/biblio/geography-accounting-doctoral-placement-000582nas a2200145   4500008004100000245011800041210006900159260000900228490000600237653001500243100001500258700001500273700001500288856013300303       2010                        eng d00aThe Implications of Auditors' Dispositional Trust and Career Advancement Opportunities for the Detection of Fraud0 aImplications of Auditors Dispositional Trust and Career Advancem  c20100 v210aAccounting1 aRose, Ania1 aRose, Jake1 aDibben, M.  u/biblio/implications-auditors-dispositional-trust-and-career-advancement-opportunities-detection00575nas a2200157   4500008004100000245009200041210006900133260000900202300001200211490000700223653001500230100001500245700001500260700001500275856012700290       2010                        eng d00aInternal Audit Reporting Lines, Fraud Risk Decomposition, and Assessments of Fraud Risk0 aInternal Audit Reporting Lines Fraud Risk Decomposition and Asse  c2010  a546-5570 v3510aAccounting1 aNorman, C.1 aRose, Ania1 aRose, Jake  u/biblio/internal-audit-reporting-lines-fraud-risk-decomposition-and-assessments-fraud-risk01595nas a2200157   4500008004100000245003900041210003900080260004900119520110400168653001501272653000801287100002001295700001901315700002201334856008101356       2010                        eng d00aIT Governance Norms and IT Success0 aIT Governance Norms and IT Success  aDecember 2010, Saint Louis, MO, U.S.A.c20103 aThe checklists included in well-known IT governance frameworks may be a good fit for<br>large organizations that face regulatory pressure and a need for large-scale coordination<br>but may be less appropriate for smaller organizations. Core IT governance principles<br>embedded in the structure of CobiT, ITIL, and ISO2000 can be expressed as a set of IT<br>governance norms including business alignment, a risk/control perspective, systematic<br>measurement, accountability, and continuous improvement. In this study, we model IT<br>effectiveness and willingness to comply with best practices as effects of adopting these<br>norms. We propose a set of survey items tailored to help assess the constructs in this<br>model then partially validate them using principal components analysis. Survey<br>responses (n=86) reveal a significant connection between evidence of norm adoption in<br>organizations and IT success. This norms-based paradigm may be useful in bringing<br>some of the benefits of IT governance to the smaller organizations that are thought to<br>drive economic growth and employment.10aAccounting10aBIS1 aMarshall, Byron1 aCurry, Michael1 aReitsma, Reindert  u/biblio/it-governance-norms-and-it-success-000581nas a2200157   4500008004100000245008100041210006900122260002400191300000700215490000700222653001500229100002200244700001700266700003200283856010800315       2010                        eng d00aA longitudinal perspective of nonarticulation in the statement of cash flows0 alongitudinal perspective of nonarticulation in the statement of   aCullowhee, NCc2010  a110 v1410aAccounting1 aFrischmann, Peter1 aPlewa, Frank1 aSanthanakrishnan, Mukunthan  u/biblio/longitudinal-perspective-nonarticulation-statement-cash-flows-100609nas a2200157   4500008004100000245011300041210006900154260000900223300001400232490000700246653001500253100001500268700001500283700001500298856013800313       2010                        eng d00aPerceptions of Investment Risk Associated with Material Control Weakness Pervasiveness and Disclosure Detail0 aPerceptions of Investment Risk Associated with Material Control   c2010  a1787-18080 v8510aAccounting1 aRose, Jake1 aNorman, C.1 aRose, Ania  u/biblio/perceptions-investment-risk-associated-material-control-weakness-pervasiveness-and-disclosure00532nas a2200109   4500008004100000245009800041210006900139260006100208653001500269100001900284856011900303       2010                        eng d00aTowards an understanding of the dynamics of fraud in organizations using an agent-based model0 aTowards an understanding of the dynamics of fraud in organizatio  aUniversity of Illinois Symposium on Audit Researchc201010aAccounting1 aPesch, Heather  u/biblio/towards-understanding-dynamics-fraud-organizations-using-agent-based-model01453nas a2200193   4500008004100000245008700041210006900128260000900197300001000206490000700216520088000223653001501103653000801118100002001126700002401146700001601170700001701186856005601203       2010                        eng d00aVisualizing Basic Accounting Flows: Does XBRL + Model + Animation = Understanding?0 aVisualizing Basic Accounting Flows Does XBRL Model Animation Und  c2010  a27-540 v103 aThe usefulness of XBRL (eXtensible Business Reporting Language) in facilitating efficient data sharing is clear, but widespread use of XBRL also promises to support more effective analysis processes. This format should allow managers, investors, regulators, and students to aggregate, compare and analyze financial information. This study explores an XBRL-based visualization tool that maps the organization of financial statements captured in the XBRL formalism into a graphical representation that organizes, depicts, and animates financial data. We show that our tool integrates and presents profitability, liquidity, financing, and market value data in a manner recognizable to business students. Our findings suggest the promise of XBRL-based visualization tools both in helping students grasp basic accounting concepts and in facilitating financial analysis in general.10aAccounting10aBIS1 aMarshall, Byron1 aMortenson, Kristian1 aBourne, Amy1 aPrice, Kevin  uhttp://www.uhu.es/ijdar/10.4192/1577-8517-v10_2.pdf00513nas a2200109   4500008004100000245010600041210006900147260002800216653001500244100001600259856012800275       2009                        eng d00aAccounting Disclosure Quality and Synergy Gains:  Evidence from Cross-Border Mergers and Acquisitions0 aAccounting Disclosure Quality and Synergy Gains Evidence from Cr  aSan Francisco, CAc200910aAccounting1 aEiler, Lisa  u/biblio/accounting-disclosure-quality-and-synergy-gains-evidence-cross-border-mergers-and-000479nas a2200133   4500008004100000245005700041210005500098260002600153653001500179653001800194100001700212700002300229856009300252       2009                        eng d00aAccounting, Diversity, and the AAA Diversity Section0 aAccounting Diversity and the AAA Diversity Section  aSan Antonio, TXc200910aAccounting10aDean's Office1 aBrown, Carol1 aBaldwin, Amelia, A  u/biblio/accounting-diversity-and-aaa-diversity-section-000481nas a2200145   4500008004100000245004500041210004500086260002300131653001500154653001800169100001700187700002300204700002100227856008700248       2009                        eng d00aAccounting Doctoral Program Demographics0 aAccounting Doctoral Program Demographics  aNew York, NYc200910aAccounting10aDean's Office1 aBrown, Carol1 aBaldwin, Amelia, A1 aTrinkle, Brad, S  u/biblio/accounting-doctoral-program-demographics-300522nas a2200121   4500008004100000245010500041210006900146260000900215653001500224653000800239100001900247856013400266       2009                        eng d00aThe Congressional Ban on Nonaudit Services: "Reasoned and Reasonable" or "Quack Corporate Governance0 aCongressional Ban on Nonaudit Services Reasoned and Reasonable o  c200910aAccounting10aMBA1 aCaplan, Dennis  u/biblio/congressional-ban-nonaudit-services-reasoned-and-reasonable-or-quack-corporate-governance00525nas a2200109   4500008004100000245011500041210006900156260002300225653001500248100001800263856013400281       2009                        eng d00aCorporate Venturing at Lucent Technologies: Was Wealth Diverted from Shareholders to Private Equity Investors?0 aCorporate Venturing at Lucent Technologies Was Wealth Diverted f  aNew York, NYc200910aAccounting1 aGraham, Roger  u/biblio/corporate-venturing-lucent-technologies-was-wealth-diverted-shareholders-private-equity-000571nas a2200169   4500008004100000245006000041210006000101260002200161653001500183653000800198100002000206700002400226700001600250700001700266700002100283856009700304       2009                        eng d00aDelivering Value Beyond Efficiency with Visualized XBRL0 aDelivering Value Beyond Efficiency with Visualized XBRL  aPhoenix, AZc200910aAccounting10aBIS1 aMarshall, Byron1 aMortenson, Kristian1 aBourne, Amy1 aPrice, Kevin1 aMarshall, Andrew  u/biblio/delivering-value-beyond-efficiency-visualized-xbrl-100408nas a2200109   4500008004100000245006000041210006000101260000900161653001500170100001600185856009700201       2009                        eng d00aDelivering Value Beyond Efficiency With Visualized XBRL0 aDelivering Value Beyond Efficiency With Visualized XBRL  c200910aAccounting1 aBourne, Amy  u/biblio/delivering-value-beyond-efficiency-visualized-xbrl-200511nas a2200145   4500008004100000245011400041210006900155260000900224653001500233653000800248100002000256700002200276700002000298856004700318       2009                        eng d00aDimensional Standard Alignment in K-12 Digital Libraries: Assessment of Self-found vs. Recommended Curriculum0 aDimensional Standard Alignment in K12 Digital Libraries Assessme  c200910aAccounting10aBIS1 aMarshall, Byron1 aReitsma, Reindert1 aZarske, Malinda  uhttp://doi.acm.org/10.1145/1555400.155540300452nas a2200109   4500008004100000245007100041210006700112260002400179653001500203100001800218856010600236       2009                        eng d00aThe Earnings Effects of Advertising Expenditures during Recessions0 aEarnings Effects of Advertising Expenditures during Recessions  aNantes Francec200910aAccounting1 aGraham, Roger  u/biblio/earnings-effects-advertising-expenditures-during-recessions-001307nas a2200169   4500008004100000245008500041210006900126260002500195490000700220520069800227653001500925100001800940700001700958700002200975700002300997856011701020       2009                        eng d00aEmpirical Evidence on the Revenue Effects of State Corporate Income Tax Policies0 aEmpirical Evidence on the Revenue Effects of State Corporate Inc  aWashington, DCc20090 v623 aUsing fixed-effects models of state corporate income tax (SCIT) revenues that account for the endogeneity of apportionment formula weights and tax rates, we find that states with a double-weighted sales factor experience lower SCIT revenues than do states with an equally-weighted sales factor, while higher statutory tax rates are associated with higher SCIT revenues. We also find that several other tax policies have statistically and economically significant associations with SCIT revenues. Use of a throwback rule and defining business income more broadly are associated with higher SCIT revenues, while combined reporting surprisingly is not significantly associated with SCIT revenues.10aAccounting1 aGupta, Sanjay1 aMoore, Jared1 aGramlich, Jeffrey1 aHofmann, Mary, Ann  u/biblio/empirical-evidence-revenue-effects-state-corporate-income-tax-policies-000555nas a2200145   4500008004100000245010100041210006900142260000900211300001100220490000600231653001500237100001400252700001800266856012500284       2009                        eng d00aThe Management of Product Development in Buffalo Technologies: The Role of Management Accounting0 aManagement of Product Development in Buffalo Technologies The Ro  c2009  a99-1090 v210aAccounting1 aHorii, S.1 aAkroyd, Chris  u/biblio/management-product-development-buffalo-technologies-role-management-accounting-000531nas a2200121   4500008004100000245010500041210006900146260000900215653001500224100001400239700002100253856013500274       2009                        eng d00aManagers' Use of Language Across Alternative Disclosure Outlets: Earnings Press Releases versus MD&A0 aManagers Use of Language Across Alternative Disclosure Outlets E  c200910aAccounting1 aDavis, A.1 aTama-Sweet, Isho  u/biblio/managers-use-language-across-alternative-disclosure-outlets-earnings-press-releases-versus00532nas a2200133   4500008004100000245009600041210006900137260000900206300001200215490000700227653001500234100001800249856013100267       2009                        eng d00aMandatory audit-partner rotation, audit quality and market perception: Evidence from Taiwan0 aMandatory auditpartner rotation audit quality and market percept  c2009  a359-3910 v2610aAccounting1 aHuang, Huichi  u/biblio/mandatory-audit-partner-rotation-audit-quality-and-market-perception-evidence-taiwan-000479nas a2200133   4500008004100000245005500041210005400096260002600150653001500176653001800191100001700209700002300226856009600249       2009                        eng d00aMinority Accounting PhDs: Origins and Destinations0 aMinority Accounting PhDs Origins and Destinations  aSan Antonio, TXc200910aAccounting10aDean's Office1 aBrown, Carol1 aBaldwin, Amelia, A  u/biblio/minority-accounting-phds-origins-and-destinations-000437nas a2200133   4500008004100000245004500041210004300086260002300129653001500152653000800167100002200175700002000197856008600217       2009                        eng d00aTeachEngineering: K-12 Teacher Use Study0 aTeachEngineering K12 Teacher Use Study  aBoulder, CO.c200910aAccounting10aBIS1 aReitsma, Reindert1 aMarshall, Byron  u/biblio/teachengineering-k-12-teacher-use-study-002250nas a2200193   4500008004100000245009000041210006900131260000900200300001200209490000700221520168100228653001501909653000801924100002001932700001701952700002001969700001901989856004802008       2009                        eng d00aTopological Analysis of Criminal Activity Networks: Enhancing Transportation Security0 aTopological Analysis of Criminal Activity Networks Enhancing Tra  c2009  a83 - 910 v103 aThe security of border and transportation systems is a critical component of the national strategy for homeland security. The security concerns at the border are not independent of law enforcement in border-area jurisdictions because the information known by local law enforcement agencies may provide valuable leads that are useful for securing the border and transportation infrastructure. The combined analysis of law enforcement information and data generated by vehicle license plate readers at international borders can be used to identify suspicious vehicles and people at ports of entry. This not only generates better quality leads for border protection agents but may also serve to reduce wait times for commerce, vehicles, and people as they cross the border. This paper explores the use of criminal activity networks (CANs) to analyze information from law enforcement and other sources to provide value for transportation and border security. We analyze the topological characteristics of CAN of individuals and vehicles in a multiple jurisdiction scenario. The advantages of exploring the relationships of individuals and vehicles are shown. We find that large narcotic networks are small world with short average path lengths ranging from 4.5 to 8.5 and have scale-free degree distributions with power law exponents of 0.85–1.3. In addition, we find that utilizing information from multiple jurisdictions provides higher quality leads by reducing the average shortest-path lengths. The inclusion of vehicular relationships and border-crossing information generates more investigative leads that can aid in securing the border and transportation infrastructure.10aAccounting10aBIS1 aKaza, Siddharth1 aXu, Jennifer1 aMarshall, Byron1 aChen, Hsinchun  uhttp://dx.doi.org/10.1109/TITS.2008.201169501663nas a2200169   4500008004100000245010800041210006900149260000900218300001000227490000600237520104700243653001501290100001801305700001801323700001901341856013301360       2009                        eng d00aThe use of Control Systems in New Product Development Innovation: Advancing the 'Help or Hinder' Debate0 ause of Control Systems in New Product Development Innovation Adv  c2009  a70-900 v73 aNew Product Development (NPD) innovation is a critical activity in the current economic environment. In order to manage their NPD innovation projects, firms use Management Controls Systems (MCS). However, the effect that these systems have on NPD innovation is not clear. One stream of research suggests that MCS help NPD innovation while another stream suggests MCS hinder NPD innovation. Past research has shown that the role and style of MCS used may offer explanations on why MCS can both help and hinder NPD innovation. This paper adds another explanation by examining the relationship between three models (divisional, activity/decision and conversion/response) of a commonly used MCS, known as the Stage-Gate Process1 in the NPD innovation literature, and three types of NPD innovation projects (incremental, semi-radical and radical). The insights from an ethnomethodology informed field study are used to understand how and why the firms may use a different MCS (Stage-Gate Process models) for different NPD innovation project types.10aAccounting1 aAkroyd, Chris1 aNarayan, S.S.1 aSridharan, V.G  u/biblio/use-control-systems-new-product-development-innovation-advancing-help-or-hinder-debate-000479nas a2200109   4500008004100000245008800041210006900129260001900198653001500217100001600232856012100248       2009                        eng d00aVisualizing basic accounting flows: does XBRL + model + animation = understanding?"0 aVisualizing basic accounting flows does XBRL model animation und  aNew Yorkc200910aAccounting1 aBourne, Amy  u/biblio/visualizing-basic-accounting-flows-does-xbrl-model-animation-understanding-301878nas a2200181   4500008004100000245008700041210006900128260002300197520123400220653001501454653000801469100002001477700002401497700001601521700001701537700002101554856012101575       2009                        eng d00aVisualizing basic accounting flows: does XBRL + model + animation = understanding?0 aVisualizing basic accounting flows does XBRL model animation und  aNew York, NYc20093 aThe usefulness of XBRL (eXtensible Business Reporting Language) in facilitating efficient data sharing is clear, but widespread use of XBRL also promises to support more effective analysis processes. Representing traditional financial statements in this electronic and interoperable format should allow managers, investors, regulators, and importantly students to aggregate, compare and analyze financial information. Processing such data requires an understanding of the underlying paradigms embedded in consolidated sets of financial statements. This work explores the feasibility and effectiveness of an XBRL-based visualization tool, presenting an organizational framework, mapping that framework to financial statements and the XBRL formalism, and demonstrating a visual representation that organizes, depicts, and animates financial data. We show that our tool integrates and presents profitability, liquidity, financing, and market value data in a manner recognizable to business students in introductory financial accounting classes. This preliminary finding suggests the promise of XBRL-based visualization tools both in helping students grasp basic accounting concepts and in facilitating financial analysis in general.10aAccounting10aBIS1 aMarshall, Byron1 aMortenson, Kristian1 aBourne, Amy1 aPrice, Kevin1 aMarshall, Andrew  u/biblio/visualizing-basic-accounting-flows-does-xbrl-model-animation-understanding-400384nas a2200109   4500008004100000245004500041210004400086260002100130653001500151100002400166856008400190       2009                        eng d00aXBRL: Visualizing Basic Accounting Flows0 aXBRL Visualizing Basic Accounting Flows  aN.Y., N.Y.c200910aAccounting1 aMortenson, Kristian  u/biblio/xbrl-visualizing-basic-accounting-flows00488nas a2200145   4500008004100000245004500041210004500086260003000131653001500161653001800176100002300194700001700217700002100234856008700255       2008                        eng d00aAccounting Doctoral Program Demographics0 aAccounting Doctoral Program Demographics  aNew Orleans, LA USAc200810aAccounting10aDean's Office1 aBaldwin, Amelia, A1 aBrown, Carol1 aTrinkle, Brad, S  u/biblio/accounting-doctoral-program-demographics-400560nas a2200133   4500008004100000245009100041210006900132260003000201653001500231653001800246100001700264700002300281856012200304       2008                        eng d00aAn Analysis of the Accounting Doctoral Industry: Observations and Unanswered Questions0 aAnalysis of the Accounting Doctoral Industry Observations and Un  aNew Orleans, LA USAc200810aAccounting10aDean's Office1 aBrown, Carol1 aBaldwin, Amelia, A  u/biblio/analysis-accounting-doctoral-industry-observations-and-unanswered-questions-000589nas a2200157   4500008004100000245009600041210006900137260000900206300001200215490000700227653001500234100002200249700001900271700001700290856012400307       2008                        eng d00aEconomic Consequences of Increasing the Conformity in Accounting for Uncertain Tax Benefits0 aEconomic Consequences of Increasing the Conformity in Accounting  c2008  a261-2780 v4610aAccounting1 aFrischmann, Peter1 aShevlin, Terry1 aWilson, Ryan  u/biblio/economic-consequences-increasing-conformity-accounting-uncertain-tax-benefits-000359nas a2200109   4500008004100000245004300041210004300084260000900127653001500136100001800151856008000169       2008                        eng d00aErrors in estimating share repurchases0 aErrors in estimating share repurchases  c200810aAccounting1 aBanyi, Monica  u/biblio/errors-estimating-share-repurchases01482nas a2200145   4500008004100000245008500041210006900126260002200195490000700217520094300224653001501167100001701182700002401199856011301223       2008                        eng d00aThe Impact of Tax Status on the Relation between Employee Stock Options and Debt0 aImpact of Tax Status on the Relation between Employee Stock Opti  aSarasota FLc20080 v303 aThis study extends prior research on the tax motivated substitution of employee stock options (ESOs) for debt by providing evidence on the manner in which the tax status of the firm and ESOs interact to influence debt policy. Using tobit regression and a sample of 13,345 firm-year observations over the period 1993-2004, we find that firms whose expected marginal tax rates are likely to be affected by non-debt tax shields (i.e., tax-sensitive firms) substitute ESOs for debt. In contrast, we find no association between debt and ESOs for firms that are likely able to fully utilize all available tax shields without affecting their expected marginal tax rates due to their high level of profitability for tax purposes (i.e., tax-insatiable firms). These results suggest that tax status impacts the association between debt and ESOs such that the two tax shields are not substitutes for all groups of firms across tax status categories.10aAccounting1 aMoore, Jared1 aAier, Jagadison, K.  u/biblio/impact-tax-status-relation-between-employee-stock-options-and-debt-000603nas a2200145   4500008004100000245014400041210006900185260000900254300001200263490000700275653001500282100001500297700001500312856013000327       2008                        eng d00aManagement Attempts to Avoid Accounting Disclosure Oversight: The Effects of Trust and Knowledge on Corporate Directors' Governance Ability0 aManagement Attempts to Avoid Accounting Disclosure Oversight The  c2008  a193-2050 v8310aAccounting1 aRose, Ania1 aRose, Jake  u/biblio/management-attempts-avoid-accounting-disclosure-oversight-effects-trust-and-knowledge00533nas a2200121   4500008004100000245010500041210006900146260000900215653001500224100001400239700002100253856013700274       2008                        eng d00aManagers' Use of Language Across Alternative Disclosure Outlets: Earnings Press Releases versus MD&A0 aManagers Use of Language Across Alternative Disclosure Outlets E  c200810aAccounting1 aDavis, A.1 aTama-Sweet, Isho  u/biblio/managers-use-language-across-alternative-disclosure-outlets-earnings-press-releases-versus-000515nas a2200145   4500008004100000245005700041210005600098260002600154653001500180653001800195100001700213700002300230700002100253856009500274       2008                        eng d00aMinority PhDs in Accounting: Distribution and Trends0 aMinority PhDs in Accounting Distribution and Trends  aAnaheim, CA USAc200810aAccounting10aDean's Office1 aBrown, Carol1 aBaldwin, Amelia, A1 aTrinkle, Brad, S  u/biblio/minority-phds-accounting-distribution-and-trends-000509nas a2200145   4500008004100000245005500041210005400096260002600150653001500176653001800191100001700209700002100226700002300247856009300270       2008                        eng d00aPhDs in Accounting: Gender Distribution and Trends0 aPhDs in Accounting Gender Distribution and Trends  aAnaheim, CA USAc200810aAccounting10aDean's Office1 aBrown, Carol1 aTrinkle, Brad, S1 aBaldwin, Amelia, A  u/biblio/phds-accounting-gender-distribution-and-trends-000407nas a2200109   4500008004100000245005300041210005300094260002700147653001500174100001600189856009200205       2008                        eng d00aPredictability of Fraudulent Financial Reporting0 aPredictability of Fraudulent Financial Reporting  aIndianapolis, INc200810aAccounting1 aBourne, Amy  u/biblio/predictability-fraudulent-financial-reporting-000431nas a2200133   4500008004100000245004800041210004400089260002100133653001500154653000800169100001900177700001800196856008300214       2008                        eng d00aThe Short Happy Life of Celiant Corporation0 aShort Happy Life of Celiant Corporation  aDurham, NHc200810aAccounting10aMBA1 aCaplan, Dennis1 aGraham, Roger  u/biblio/short-happy-life-celiant-corporation-000425nas a2200109   4500008004100000245005500041210005500096260003600151653001500187100002200202856009100224       2008                        eng d00aSources on Nonarticulation in Cash Flow Statements0 aSources on Nonarticulation in Cash Flow Statements  aSan Francisco, Californiac200810aAccounting1 aFrischmann, Peter  u/biblio/sources-nonarticulation-cash-flow-statements-200488nas a2200157   4500008004100000245008900041210006900130260000900199300001200208490000700220653001500227100001600242700002500258700002300283856002400306       2008                        eng d00aTaxes and Investment Opportunities:  Valuing Permanently Reinvested Foreign Earnings0 aTaxes and Investment Opportunities Valuing Permanently Reinveste  c2008  a699-7200 v6110aAccounting1 aEiler, Lisa1 aBryant-Kutcher, Lida1 aGuenther, David, A  uhttp://ntj.tax.org/02064nas a2200181   4500008004100000245008400041210006900125260000900194300001400203490000700217520147700224653001501701653000801716100002001724700001901744700002001763856009901783       2008                        eng d00aUsing Importance Flooding to Identify Interesting Networks of Criminal Activity0 aUsing Importance Flooding to Identify Interesting Networks of Cr  c2008  a2099-21140 v593 aCross-jurisdictional law enforcement data sharing and analysis is of vital importance because law breakers regularly operate in multiple jurisdictions. Agencies continue to invest massive resources in various sharing initiatives despite several high-profile failures. Key difficulties include: privacy concerns, administrative issues, differences in data representation, and a need for better analysis tools. This work presents a methodology for sharing and analyzing investigation-relevant data and is potentially useful across large cross-jurisdictional data sets. The approach promises to allow crime analysts to use their time more effectively when creating link charts and performing similar analysis tasks. Many potential privacy and security pitfalls are avoided by reducing shared data requirements to labeled relationships between entities. Our importance flooding algorithm helps extract interesting networks of relationships from existing law enforcement records using user-controlled investigation heuristics, spreading activation, and path-based interestingness rules. In our experiments, several variations of the importance flooding approach outperformed relationship-weight-only methods in matching expert-selected associations. We find that accuracy in not substantially affected by reasonable variations in algorithm parameters and demonstrate that user feedback and additional, case-specific information can be usefully added to the computational model.10aAccounting10aBIS1 aMarshall, Byron1 aChen, Hsinchun1 aKaza, Siddharth  uhttp://people.oregonstate.edu/~marshaby/Papers/Marshall_JASIST_ImportanceFlooding_PrePrint.pdf00317nas a2200109   4500008004100000245002300041210002300064260002200087653001500109100001800124856006500142       2007                        eng d00aAdvertising Assets0 aAdvertising Assets  aAuckland NZc200710aAccounting1 aGraham, Roger  u/biblio/advertising-assets-000531nas a2200133   4500008004100000245009800041210006900139260000900208300001200217490000700229653001500236100001500251856013100266       2007                        eng d00aAttention to Aggressive and Potentially Fraudulent reporting: Effects of Experience and Trust0 aAttention to Aggressive and Potentially Fraudulent reporting Eff  c2007  a319-3310 v7310aAccounting1 aRose, Jake  u/biblio/attention-aggressive-and-potentially-fraudulent-reporting-effects-experience-and-trust00533nas a2200133   4500008004100000245009800041210006900139260000900208300001200217490000700229653001500236100001500251856013300266       2007                        eng d00aAttention to Aggressive and Potentially Fraudulent reporting: Effects of Experience and Trust0 aAttention to Aggressive and Potentially Fraudulent reporting Eff  c2007  a215-2300 v1910aAccounting1 aRose, Jake  u/biblio/attention-aggressive-and-potentially-fraudulent-reporting-effects-experience-and-trust-000556nas a2200133   4500008004100000245010500041210006900146260001800215653001500233653001200248100001300260700001600273856013300289       2007                        eng d00aThe choice between rights and underwritten equity offerings: evidence from the Chinese Stock Markets0 achoice between rights and underwritten equity offerings evidence  aOrlandoc200710aAccounting10aFinance1 aDang, Li1 aYang, Jimmy  u/biblio/choice-between-rights-and-underwritten-equity-offerings-evidence-chinese-stock-markets-300584nas a2200145   4500008004100000245009100041210006900132260002800201653001500229653001800244100001700262700001500279700002400294856012000318       2007                        eng d00aResearch Streams in Continuous Audit: A Review and Analysis of the Existing Literature0 aResearch Streams in Continuous Audit A Review and Analysis of th  aChaicgo, Illinoisc200710aAccounting10aDean's Office1 aBrown, Carol1 aWong, Jeff1 aBaldwin, Amelia, A.  u/biblio/research-streams-continuous-audit-review-and-analysis-existing-literature-401603nas a2200181   4500008004100000245007900041210006900120260006200189300000900251490000600260520101700266653001501283653001801298100001701316700001501333700002401348856004901372       2007                        eng d00aA Review and Analysis of the Existing Research Streams in Continuous Audit0 aReview and Analysis of the Existing Research Streams in Continuo  aSarasota, Florida / American Accounting Associationc2007  a1-280 v43 aA growing body of literature related to continuous auditing topics has developed. Advances in information technology and web-based applications are making monitoring and control of operations through continuous auditing increasingly important. The objective of this paper is to summarize and provide a framework for classifying the contributions of the diverse literature addressing the topic of continuous audit. This paper was intended to provide researchers and practitioners with a background in continuous audit topics.  Our broad view the literature is also designed to discover areas holding the potential for future research. Research streams are divided into five major categories: demand factors, theory and guidance, enabling technologies, applications, and impacts. Over eighty papers have been identified that relate to these areas.  Many more articles exist especially in the area of enabling technologies. However, the focus of our paper is the literature most closely related to continuous audit.10aAccounting10aDean's Office1 aBrown, Carol1 aWong, Jeff1 aBaldwin, Amelia, A.  uhttp://aaahq.org/aiet/publications/jeta.html01341nas a2200157   4500008004100000245005000041210004900091260002300140520084900163653001501012653000801027100002001035700002201055700001901077856008701096       2007                        eng d00aSemantics or Standards for Curriculum Search?0 aSemantics or Standards for Curriculum Search  aNew York, NYc20073 aAligning digital library resources with national and state educational standards to help K-12 teachers search for relevant curriculum is an important issue in the digital library community. Aligning standards from different states promises to help teachers in one state find appropriate materials created and cataloged elsewhere. Although such alignments provide a powerful means for crosswalking standards and curriculum across states, alignment matrices are intrinsically sparse. Hence, we hypothesize that such sparseness may cause significant numbers of false negatives when used for searching curriculum. Our preliminary results confirm the false negative hypothesis, demonstrate the usefulness of term-based techniques in addressing the false negative problem, and explore ways to combine term occurrence data with standards correlations.10aAccounting10aBIS1 aMarshall, Byron1 aReitsma, Reindert1 aCyr, Martha, N  u/biblio/semantics-or-standards-curriculum-search-002033nas a2200205   4500008004100000245011700041210006900158260000900227300001200236490000700248520135500255653001501610653000801625100002501633700001201658700002001670700001901690700001901709856009901728       2007                        eng d00aUser-Centered Evaluation of Arizona BioPathway: An Information Extraction, Integration, and Visualization System0 aUserCentered Evaluation of Arizona BioPathway An Information Ext  c2007  a527-5360 v113 aExplosive growth in biomedical research has made automated information extraction, knowledge integration, and visualization increasingly important and critically needed. The Arizona BioPathway (ABP) system extracts and displays biological regulatory pathway information from the abstracts of journal articles. This study uses relations extracted from more than 200 PubMed abstracts presented in a tabular and graphical user interface with built-in search and aggregation functionality. This article presents a task-centered assessment of the usefulness and usability of the ABP system focusing on its relation aggregation and visualization functionalities. Results suggest that our graph-based visualization is more efficient in supporting pathway analysis tasks and is perceived as more useful and easier to use as compared to a text-based literature viewing method. Relation aggregation significantly contributes to knowledge acquisition efficiency. Together, the graphic and tabular views in the ABP Visualizer provide a flexible and effective interface for pathway relation browsing and analysis. Our study contributes to pathway-related research and biological information extraction by assessing the value of a multi-view, relation-based interface which supports user-controlled exploration of pathway information across multiple granularities.10aAccounting10aBIS1 aQuiñones, Karin, D.1 aSu, Hua1 aMarshall, Byron1 aEggers, Shauna1 aChen, Hsinchun  uhttp://ieeexplore.ieee.org/xpls/abs_all.jsp?isnumber=4300830&arnumber=4300844&count=17&index=501468nas a2200205   4500008004100000245006900041210006900110260000900179300001300188490000700201520086100208653001501069653000801084100002001092700001201112700002101124700001901145700001901164856007901183       2006                        eng d00aAggregating Automatically Extracted Regulatory Pathway Relations0 aAggregating Automatically Extracted Regulatory Pathway Relations  c2006  a100- 1080 v103 aAutomatic tools to extract information from biomedical texts are needed to help researchers leverage the vast and increasing body of biomedical literature. While several biomedical relation extraction systems have been created and tested, little work has been done to meaningfully organize the extracted relations. Organizational processes should consolidate multiple references to the same objects over various levels of granularity, connect those references to other resources, and capture contextual information. We propose a feature decomposition approach to relation aggregation to support a five-level aggregation framework. Our BioAggregate tagger uses this approach to identify key features in extracted relation name strings. We show encouraging feature assignment accuracy and report substantial consolidation in a network of extracted relations.10aAccounting10aBIS1 aMarshall, Byron1 aSu, Hua1 aMcDonald, Daniel1 aEggers, Shauna1 aChen, Hsinchun  uhttp://people.oregonstate.edu/~marshaby/Papers/Marshall_IEEE_TITB_2005.pdf00453nas a2200109   4500008004100000245007100041210006800112260002600180653001500206100001600221856010600237       2006                        eng d00aCross-Listed Firms and the Value-Relevance of 20-F Reconciliations0 aCrossListed Firms and the ValueRelevance of 20F Reconciliations  aLos Angeles, CAc200610aAccounting1 aEiler, Lisa  u/biblio/cross-listed-firms-and-value-relevance-20-f-reconciliations-000450nas a2200109   4500008004100000245007100041210006800112260002500180653001500205100001600220856010400236       2006                        eng d00aCross-Listed Firms and the Value-Relevance of 20-F Reconciliations0 aCrossListed Firms and the ValueRelevance of 20F Reconciliations  aWashington, DCc200610aAccounting1 aEiler, Lisa  u/biblio/cross-listed-firms-and-value-relevance-20-f-reconciliations00534nas a2200145   4500008004100000245008000041210006900121260000900190300001000199490001500209653001500224100001800239700002200257856010900279       2006                        eng d00aExperimental Evidence on the Role of Tax Complexity in Investment Decisions0 aExperimental Evidence on the Role of Tax Complexity in Investmen  c2006  a69-880 vFall, 200610aAccounting1 aBoylan, Scott1 aFrischmann, Peter  u/biblio/experimental-evidence-role-tax-complexity-investment-decisions-300574nas a2200145   4500008004100000245009200041210006900133260002700202653001500229653000800244100001900252700001900271700002000290856011800310       2006                        eng d00aInternal Audit Outsourcing: An Analysis of Self-regulation by the Accounting Profession0 aInternal Audit Outsourcing An Analysis of Selfregulation by the   aWashington, D.C.c200610aAccounting10aMBA1 aCaplan, Dennis1 aJanvrin, Diane1 aKurtenbach, Jim  u/biblio/internal-audit-outsourcing-analysis-self-regulation-accounting-profession00591nas a2200169   4500008004100000245006000041210006000101260002500161653001500186653001800201100001700219700002000236700001800256700002300274700002200297856010200319       2006                        eng d00aJournal Editors Talk about Emerging Technology Research0 aJournal Editors Talk about Emerging Technology Research  aWashington, DCc200610aAccounting10aDean's Office1 aBrown, Carol1 aO'Leary, Daniel1 aSutton, Steve1 aVasarhelyi, Miklos1 aMcCarthy, William  u/biblio/journal-editors-talk-about-emerging-technology-research-001362nas a2200181   4500008004100000245008600041210006900127260000900196300001400205490000700219520077400226653001501000653000801015100002001023700001901043700002401062856009401086       2006                        eng d00aMatching Knowledge Elements in Concept Maps Using a Similarity Flooding Algorithm0 aMatching Knowledge Elements in Concept Maps Using a Similarity F  c2006  a1290-13060 v423 aConcept mapping systems used in education and knowledge management emphasize flexibility of representation to enhance learning and facilitate knowledge capture. Collections of concept maps exhibit terminology variance, informality, and organizational variation. These factors make it difficult to match elements between maps in comparison, retrieval, and merging processes. In this work, we add an element anchoring mechanism to a similarity flooding (SF) algorithm to match nodes and substructures between pairs of simulated maps and student-drawn concept maps. Experimental results show significant improvement over simple string matching with combined recall accuracy of 91% for conceptual nodes and concept ¨ link ¨ concept propositions in student-drawn maps.10aAccounting10aBIS1 aMarshall, Byron1 aChen, Hsinchun1 aMadhusudan, Therani  uhttp://people.oregonstate.edu/~marshaby/Papers/MatchKnowledgeElements_PrePrintVersion.pdf01741nas a2200181   4500008004100000245008600041210006900127260000900196490000600205520119200211653001501403653000801418100002001426700001901446700001401465700002001479856006001499       2006                        eng d00aMoving Digital Libraries into the Student Learning Space: the GetSmart Experience0 aMoving Digital Libraries into the Student Learning Space the Get  c20060 v63 aThe GetSmart system was built to support theoretically sound learning processes in a digital library environment by integrating course management, digital library, and concept mapping components to support a constructivist, six-step, information search process. In the fall of 2002 more than 100 students created 1400 concept maps as part of selected computing classes offered at the University of Arizona and Virginia Tech. Those students conducted searches, obtained course information, created concept maps, collaborated in acquiring knowledge, and presented their knowledge representations. This article connects the design elements of the GetSmart system to targeted concept-map-based learning processes, describes our system and research testbed, and analyzes our system usage logs. Results suggest that students did in fact use the tools in an integrated fashion, combining knowledge representation and search activities. After concept mapping was included in the curriculum, we observed improvement in students' online quiz scores. Further, we observed that students in groups collaboratively constructed concept maps with multiple group members viewing and updating map details.10aAccounting10aBIS1 aMarshall, Byron1 aChen, Hsinchun1 aShen, Rao1 aFox, Edward, A.  uhttp://portal.acm.org/citation.cfm?doid=1217862.121786400920nas a2200181   4500008004100000245008500041210006900126260005700195300001000252490000700262520029900269653001500568653001800583100002300601700001700624700002100641856007600662       2006                        eng d00aOpportunities for AI Development in the Accounting Domain: The Case for Auditing0 aOpportunities for AI Development in the Accounting Domain The Ca  aChichester, West Sussex/John Wiley & Sons Ltd.c2006  a77-860 v143 aThis paper reviews the nature of accounting and auditing problems and the need for application of Artificial Intelligence (AI) technologies to the discipline.  The discussion includes current accounting issues for which new AI development should be fruitful particularly auditing and assurance.10aAccounting10aDean's Office1 aBaldwin, Amelia, A1 aBrown, Carol1 aTrinkle, Brad, S  uhttp://www3.interscience.wiley.com/cgi-bin/jhome/5697?CRETRY=1&SRETRY=000564nas a2200145   4500008004100000245008500041210006900126260002500195653001500220653001800235100001700253700002300270700001800293856010700311       2006                        eng d00aOpportunities for AI Development in the Accounting Domain: The Case for Auditing0 aOpportunities for AI Development in the Accounting Domain The Ca  aWashington, DCc200610aAccounting10aDean's Office1 aBrown, Carol1 aBaldwin, Amelia, A1 aTrinkle, Brad  u/biblio/opportunities-ai-development-accounting-domain-case-auditing-300596nas a2200157   4500008004100000245010800041210006900149260000900218300001000227490000600237653001500243100001500258700001500273700001600288856013400304       2006                        eng d00aReflection Within the Context of Classroom Assessment: Students’ Perceptions in Managerial Accounting0 aReflection Within the Context of Classroom Assessment Students P  c2006  a82-940 v710aAccounting1 aNorman, C.1 aRose, Ania1 aStewart, R.  u/biblio/reflection-within-context-classroom-assessment-students-perceptions-managerial-accounting00580nas a2200145   4500008004100000245009100041210006900132260002500201653001500226653001800241100001700259700001500276700002300291856012000314       2006                        eng d00aResearch Streams in Continuous Audit: A Review and Analysis of the Existing Literature0 aResearch Streams in Continuous Audit A Review and Analysis of th  aWashington, DCc200610aAccounting10aDean's Office1 aBrown, Carol1 aWong, Jeff1 aBaldwin, Amelia, A  u/biblio/research-streams-continuous-audit-review-and-analysis-existing-literature-600576nas a2200145   4500008004100000245009100041210006900132260002100201653001500222653001800237100001700255700001500272700002300287856012000310       2006                        eng d00aResearch Streams in Continuous Audit: A Review and Analysis of the Existing Literature0 aResearch Streams in Continuous Audit A Review and Analysis of th  aNewark, NJc200610aAccounting10aDean's Office1 aBrown, Carol1 aWong, Jeff1 aBaldwin, Amelia, A  u/biblio/research-streams-continuous-audit-review-and-analysis-existing-literature-500579nas a2200157   4500008004100000245009700041210006900138260000900207300001200216490000700228653001500235100001500250700001500265700001500280856012600295       2006                        eng d00aUsing Database Technology in the AIS Classroom: Effects on Learning and Student Satisfaction0 aUsing Database Technology in the AIS Classroom Effects on Learni  c2006  a145-1720 v1910aAccounting1 aNorman, C.1 aRose, Ania1 aRose, Jake  u/biblio/using-database-technology-ais-classroom-effects-learning-and-student-satisfaction00487nas a2200133   4500008004100000245008400041210006900125260002400194653001500218653000800233100002000241700001900261856007300280       2006                        eng d00aUsing Importance Flooding to Identify Interesting Networks of Criminal Activity0 aUsing Importance Flooding to Identify Interesting Networks of Cr  aSan Diego, CAc200610aAccounting10aBIS1 aMarshall, Byron1 aChen, Hsinchun  uhttp://people.oregonstate.edu/~marshaby/Papers/Marshall_ISI_2006.pdf01158nas a2200181   4500008004100000245005400041210005300095260006200148300001100210490000600221520060400227653001500831653001800846100002400864700001700888700002200905856004900927       2006                        eng d00aXBRL: An Impacts Framework and Research Challenge0 aXBRL An Impacts Framework and Research Challenge  aSarasota, Florida / American Accounting Associationc2006  a97-1160 v33 aThis article discusses XBRL, its impact on users and on the characteristics of financial information, and provides an impacts framework for XBRL. XBRL will both simplify disclosure and ease the communication of financial information to users, analysts, and regulators via the Internet. The potential impacts that XBRL is expected to have on users, accountants, regulators, and the financial communication process are addressed. Research on XBRL is examined and future research directions and priorities are identified. A more rigorous look at the myriad range of potential impacts of XBRL is needed.10aAccounting10aDean's Office1 aBaldwin, Amelia, A.1 aBrown, Carol1 aTrinkle, Brad, S.  uhttp://aaahq.org/aiet/publications/jeta.html00529nas a2200145   4500008004100000245006500041210006400106260002400170653001500194653001800209100001700227700002300244700002100267856009500288       2005                        eng d00aArtificial Intelligence in Accounting: The Case for Auditing0 aArtificial Intelligence in Accounting The Case for Auditing  aCambridge, UKc200510aAccounting10aDean's Office1 aBrown, Carol1 aBaldwin, Amelia, A1 aTrinkle, Brad, S  u/biblio/artificial-intelligence-accounting-case-auditing-000480nas a2200133   4500008004100000245007200041210006800113260000900181300001200190490000700202653001500209100001500224856010700239       2005                        eng d00aThe Evaluation of Risky Information Technology Investment Decisions0 aEvaluation of Risky Information Technology Investment Decisions  c2005  a175-1900 v1710aAccounting1 aRose, Jake  u/biblio/evaluation-risky-information-technology-investment-decisions-000494nas a2200109   4500008004100000245008900041210006900130260002900199653001500228100001800243856012300261       2005                        eng d00aThe incremental value relevance of geographic segment disclosures: Canadian evidence0 aincremental value relevance of geographic segment disclosures Ca  aQuebec City Quebecc200510aAccounting1 aGraham, Roger  u/biblio/incremental-value-relevance-geographic-segment-disclosures-canadian-evidence-400498nas a2200109   4500008004100000245008900041210006900130260003300199653001500232100001800247856012300265       2005                        eng d00aThe incremental value relevance of geographic segment disclosures: Canadian evidence0 aincremental value relevance of geographic segment disclosures Ca  aWellington New Zealandc200510aAccounting1 aGraham, Roger  u/biblio/incremental-value-relevance-geographic-segment-disclosures-canadian-evidence-200492nas a2200109   4500008004100000245008900041210006900130260002700199653001500226100001800241856012300259       2005                        eng d00aThe incremental value relevance of geographic segment disclosures: Canadian evidence0 aincremental value relevance of geographic segment disclosures Ca  aSan Francisco CAc200510aAccounting1 aGraham, Roger  u/biblio/incremental-value-relevance-geographic-segment-disclosures-canadian-evidence-301720nas a2200169   4500008004100000245010700041210006900148260000900217520116000226653001501386653000801401100002001409700001201429700001801441700001901459856007201478       2005                        eng d00aLinking Ontological Resources Using Aggregatable Substance Identifiers to Organize Extracted Relations0 aLinking Ontological Resources Using Aggregatable Substance Ident  c20053 aSystems that extract biological regulatory pathway relations from free-text sources are<br>intended to help researchers leverage vast and growing collections of research literature.<br>Several systems to extract such relations have been developed but little work has focused on<br>how those relations can be usefully organized (aggregated) to support visualization systems or<br>analysis algorithms. Ontological resources that enumerate name strings for different types of<br>biomedical objects should play a key role in the organization process. In this paper we<br>delineate five potentially useful levels of relational granularity and propose the use of<br>aggregatable substance identifiers to help reduce lexical ambiguity. An aggregatable<br>substance identifier applies to a gene and its products. We merged 4 extensive lexicons and<br>compared the extracted strings to the text of five million MEDLINE abstracts. We report on<br>the ambiguity within and between name strings and common English words. Our results show<br>an 89% reduction in ambiguity for the extracted human substance name strings when using an<br>aggregatable substance approach.10aAccounting10aBIS1 aMarshall, Byron1 aSu, Hua1 aMcDonald, Dan1 aChen, Hsinchun  uhttp://people.oregonstate.edu/~marshaby/Papers/marshall_PSB2005.pdf00511nas a2200133   4500008004100000245009100041210006900132260000900201300001000210490000600220653001500226100001500241856012100256       2005                        eng d00aMultinational Clients: A Source of Competitive Advantage for Multinational Audit Firms0 aMultinational Clients A Source of Competitive Advantage for Mult  c2005  a31-490 v410aAccounting1 aRose, Ania  u/biblio/multinational-clients-source-competitive-advantage-multinational-audit-firms00574nas a2200157   4500008004100000245007300041210006900114260000900183300003600192490001400228653001500242100002200257700001800279700001900297856010000316       2005                        eng d00aMutual Funds Before and After Tax Returns: The Case of Tax Clientele0 aMutual Funds Before and After Tax Returns The Case of Tax Client  c2005  aNo. 1:  117-126; No. 2:  89-1060 vVolume 1110aAccounting1 aFrischmann, Peter1 aBoes, Richard1 aDavidson, Abby  u/biblio/mutual-funds-and-after-tax-returns-case-tax-clientele-200427nas a2200133   4500008004100000245004100041210004100082260002500123653001500148653001800163100001700181700001500198856008000213       2005                        eng d00aResearch Streams in Continuous Audit0 aResearch Streams in Continuous Audit  aWashington, DCc200510aAccounting10aDean's Office1 aBrown, Carol1 aWong, Jeff  u/biblio/research-streams-continuous-audit-100576nas a2200145   4500008004100000245009100041210006900132260002100201653001500222653001800237100001700255700001500272700002300287856012000310       2005                        eng d00aResearch Streams in Continuous Audit: A Review and Analysis of the Existing Literature0 aResearch Streams in Continuous Audit A Review and Analysis of th  aNewark, NJc200510aAccounting10aDean's Office1 aBrown, Carol1 aWong, Jeff1 aBaldwin, Amelia, A  u/biblio/research-streams-continuous-audit-review-and-analysis-existing-literature-700512nas a2200157   4500008004100000245006400041210006200105260000900167300001200176490000700188653001500195100001500210700001500225700001500240856009900255       2005                        eng d00aA Service Learning Course in Accounting Information Systems0 aService Learning Course in Accounting Information Systems  c2005  a145-1720 v1910aAccounting1 aRose, Jake1 aRose, Ania1 aNorman, C.  u/biblio/service-learning-course-accounting-information-systems00566nas a2200133   4500008004100000245012100041210006900162260000900231300001000240490000700250653001500257100002200272856013800294       2005                        eng d00aState-Sponsored College §529 Plans:  An Analysis of Factors that Influence Investors' Choice; Discussant's Comments0 aStateSponsored College 529 Plans An Analysis of Factors that Inf  c2005  a51-540 v2710aAccounting1 aFrischmann, Peter  u/biblio/state-sponsored-college-ss529-plans-analysis-factors-influence-investors-choice-discussants-001687nas a2200169   4500008004100000245011900041210006900160260000900229300001000238490000700248520107100255653001501326100001801341700001601359700001601375856012601391       2005                        eng d00aThe Value Relevance of Accounting under Political Uncertainty:  Evidence Related to Quebec's Independence Movement0 aValue Relevance of Accounting under Political Uncertainty Eviden  c2005  a49-680 v163 aThe Canadian province of Quebec is a region of an advanced industrialized nation characterized by a strong independence movement and, therefore, provides an interesting context in which to test the effect of political uncertainty on the relationship between market values and accounting values. In this study we compare market-to-book value associations of a sample of firms headquartered in Quebec with those of a sample of Canadian firms headquartered outside Quebec, over the period 1988”2002. Our comparisons suggest that, on average, the value of Quebec-based firms is significantly less than other Canadian firms when valuation is based on multiples of book value and earnings. In addition, we find that the "Quebec discount" decreased significantly in the period immediately following the 1995 provincial sovereignty referendum wherein Quebeckers voted (narrowly) against Quebec sovereignty. We conclude that the relative undervaluation of Quebec firms is related, at least in part, to political uncertainty associated with the Quebec independence movement.10aAccounting1 aGraham, Roger1 aMorrill, C.1 aMorrill, J.  u/biblio/value-relevance-accounting-under-political-uncertainty-evidence-related-quebecs-001188nas a2200181   4500008004100000245005600041210005600097260000900153520064400162653001500806653000800821100002000829700002100849700001200870700001900882700001900901856008600920       2005                        eng d00aVisualizing Aggregated Biological Pathway Relations0 aVisualizing Aggregated Biological Pathway Relations  c20053 aThe Genescene development team has constructed an aggregation interface for automatically-extracted biomedical pathway<br>relations that is intended to help researchers identify and process relevant information from the vast digital library of abstracts found in the National Library of Medicine’s PubMed collection.<br>Users view extracted relations at various levels of relational granularity in an interactive and visual node-link interface. Anecdotal feedback reported here suggests that this multigranular visual paradigm aligns well with various research tasks,<br>helping users find relevant articles and discover new information.10aAccounting10aBIS1 aMarshall, Byron1 aQuiñones, Karin1 aSu, Hua1 aEggers, Shauna1 aChen, Hsinchun  uhttp://people.oregonstate.edu/~marshaby/Papers/Marshall_JCDL_2005_Aggregation.pdf00600nas a2200157   4500008004100000245010900041210006900150260000900219300000900228490000600237653001500243100001500258700001600273700001500289856013800304       2004                        eng d00aAffective Responses to Financial Data and Multimedia: The Effects of Information Load and Cognitive Load0 aAffective Responses to Financial Data and Multimedia The Effects  c2004  a5-240 v510aAccounting1 aRose, Jake1 aRoberts, D.1 aRose, Ania  u/biblio/affective-responses-financial-data-and-multimedia-effects-information-load-and-cognitive-load01636nas a2200181   4500008004100000245006700041210006400108260000900172300001100181490000700192520109700199653001501296653000801311100002401319700001501343700002001358856007601378       2004                        eng d00aA Case-based Reasoning Framework for Workflow Model Management0 aCasebased Reasoning Framework for Workflow Model Management  c2004  a87-1150 v503 aIn order to support efficient workflow design, recent commercial workflow systems are providing templates of common business processes. These templates, called cases, can be modified individually or collectively into a new workflow to meet the business specification. However, little research has been done on how to manage workflow models, including issues such as model storage, model retrieval, model reuse and assembly. In this paper, we propose a novel framework to support workflow modeling and design by adapting workflow cases from a repository of process models. Our approach to workflow model management is based on a structured workflow lifecycle and leverages recent advances in model management and case-based reasoning techniques. Our contributions include a conceptual model of workflow cases, a similarity flooding algorithm for workflow case retrieval, and a domain-independent AI planning approach to workflow case composition. We illustrate the workflow model management framework with a prototype system called Case-Oriented Design Assistant for Workflow Modeling (CODAW).10aAccounting10aBIS1 aMadhusudan, Therani1 aZhao, Leon1 aMarshall, Byron  uhttp://people.oregonstate.edu/~marshaby/Papers/Madhusudan_DKE_CODAW.pdf00537nas a2200145   4500008004100000245008800041210006900129260000900198300001000207490000600217653001500223100001300238700001500251856012500266       2004                        eng d00aA Comparative Analysis of Audit Service Supply Using Desk and Working Paper Reviews0 aComparative Analysis of Audit Service Supply Using Desk and Work  c2004  a81-960 v210aAccounting1 aDeis, D.1 aRose, Ania  u/biblio/comparative-analysis-audit-service-supply-using-desk-and-working-paper-reviews-000535nas a2200145   4500008004100000245008800041210006900129260000900198300001000207490000600217653001500223100001300238700001500251856012300266       2004                        eng d00aA Comparative Analysis of Audit Service Supply Using Desk and Working Paper Reviews0 aComparative Analysis of Audit Service Supply Using Desk and Work  c2004  a81-960 v210aAccounting1 aDeis, D.1 aRose, Ania  u/biblio/comparative-analysis-audit-service-supply-using-desk-and-working-paper-reviews00511nas a2200157   4500008004100000245006600041210006500107260000900172300000900181490000700190653001500197100001500212700001500227700001500242856009600257       2004                        eng d00aCooperative Learning: Resources from the Business Disciplines0 aCooperative Learning Resources from the Business Disciplines  c2004  a1-280 v2210aAccounting1 aLehman, C.1 aNorman, C.1 aRose, Ania  u/biblio/cooperative-learning-resources-business-disciplines00954nas a2200169   4500008004100000245004400041210003900085260000900124300001000133490000700143520048100150653001500631100001800646700002000664700002200684856007800706       2004                        eng d00aThe Cost of Safety: Cost Analysis Model0 aCost of Safety Cost Analysis Model  c2004  a22-290 v493 aKnowledge in business and accounting helps SH&E professionals speak to management and maintain credibility. To work more effectively with other financial and operations management personnel, SH&E professionals must become better versed in the common language of business. Cost analysis models are needed to help SH&E professionals measure, analyze and communicate safety strategies in business terms. This article details one such model from the quality management literature.10aAccounting1 aBehm, Michael1 aVeltri, Anthony1 aKleinsorge, Ilene  u/biblio/cost-safety-cost-analysis-model-000449nas a2200109   4500008004100000245007600041210006900117260001700186653001500203100001500218856010600233       2004                        eng d00aThe Downside Risk Implications of Investments in Information Technology0 aDownside Risk Implications of Investments in Information Technol  aHawaiic200410aAccounting1 aWong, Jeff  u/biblio/downside-risk-implications-investments-information-technology02392nas a2200193   4500008004100000245007400041210006900115260000900184300001200193490000700205520180700212653001502019653000802034100002002042700001802062700001902080700001902099856008002118       2004                        eng d00aEBizPort:  Collecting and Analyzing Business Intelligence Information0 aEBizPort Collecting and Analyzing Business Intelligence Informat  c2004  a873-8910 v553 aIn this article, Marshall, McDonald, Chen, and Chung take a different approach to supporting search services to large and heterogeneous document collections. They propose development of a domain-specific collection by crawling the content of a small set of highly reputable sites, maintaining a local index of the content, and providing browsing and searching services on the specialized content. This resource, known as a vertical portal, has the potential of overcoming several problems associated with bias, update delay, reputation, and integration of scattered information. The article discusses the design of a vertical portal system's architecture called EbizPort, rationale behind its major components, and algorithms and techniques for building collections and search functions. Collection (or more broadly content) has an obvious relationship to the nature of the search interface, as it can impact the type of search functions that can be offered. Powerful search interface functions were built for EbizPort by exploiting the underlying content representation and a relatively narrow and well-defined domain focus. Particularly noteworthy are the innovative browsing functions, which include a summarizer, a categorizer, a visualizer, and a navigation side-bar. The article ends with a discussion of an evaluation study, which compared the EbizPort system with a baseline system called Brint. Results are presented on effectiveness and efficiency, usability and information quality, and quality of local collection and content retrieved from other sources (an extended search operation called meta-search service was also provided in the system). Overall, the authors find that EbizPort outperforms the baseline system, and it provides a viable way to support access to business information.10aAccounting10aBIS1 aMarshall, Byron1 aMcDonald, Dan1 aChen, Hsinchun1 aChung, Wingyan  uhttp://people.oregonstate.edu/~marshaby/Papers/Marshall_JASIST_EBizPort.pdf00414nas a2200133   4500008004100000245003700041210003700078260000900115653001500124653000800139100002000147700002400167856008900191       2004                        eng d00aElement Matching in Concept Maps0 aElement Matching in Concept Maps  c200410aAccounting10aBIS1 aMarshall, Byron1 aMadhusudan, Therani  uhttp://people.oregonstate.edu/~marshaby/Papers/Marshall_JCDL2004_ElementMatching.pdf00530nas a2200157   4500008004100000245007200041210006800113260000900181300001000190490000700200653001500207100001500222700001500237700001500252856010500267       2004                        eng d00aThe Evaluation of Risky Information Technology Investment Decisions0 aEvaluation of Risky Information Technology Investment Decisions  c2004  a53-670 v1810aAccounting1 aRose, Jake1 aRose, Ania1 aStrand, C.  u/biblio/evaluation-risky-information-technology-investment-decisions01663nas a2200193   4500008004100000245009100041210006900132260000900201300001100210490000700221520107000228653001501298653000801313100001801321700001901339700001201358700002001370856007901390       2004                        eng d00aExtracting Gene Pathway Relations Using a Hybrid Grammar:  The Arizona Relation Parser0 aExtracting Gene Pathway Relations Using a Hybrid Grammar The Ari  c2004  a3370-80 v203 aMotivation: Text-mining research in the biomedical domain has been motivated by the rapid growth of new research findings. Improving the accessibility of findings has potential to speed hypothesis generation.Results: We present the Arizona Relation Parser that differs from other parsers in its use of a broad coverage syntax-semantic hybrid grammar. While syntax grammars have generally been tested over more documents, semantic grammars have outperformed them in precision and recall. We combined access to syntax and semantic information from a single grammar. The parser was trained using 40 PubMed abstracts and then tested using 100 unseen abstracts, half for precision and half for recall. Expert evaluation showed that the parser extracted biologically relevant relations with 89% precision. Recall of expert identified relations with semantic filtering was 35 and 61% before semantic filtering. Such results approach the higher-performing semantic parsers. However, the AZ parser was tested over a greater variety of writing styles and semantic content. 
10aAccounting10aBIS1 aMcDonald, Dan1 aChen, Hsinchun1 aSu, Hua1 aMarshall, Byron  uhttp://people.oregonstate.edu/~marshaby/Papers/MCDONALD_BIOINFORMATICS.pdf00485nas a2200145   4500008004100000245006500041210006400106260000900170300001200179490000700191653001500198100001400213700001500227856009700242       2004                        eng d00aInternal Control Evaluation of a Restaurant: A Teaching Case0 aInternal Control Evaluation of a Restaurant A Teaching Case  c2004  a229-2380 v1910aAccounting1 aKiger, J.1 aRose, Ania  u/biblio/internal-control-evaluation-restaurant-teaching-case00563nas a2200133   4500008004100000245010900041210006900150260002500219653001500244653000800259100001900267700001600286856012700302       2004                        eng d00aAn Investigation of Whether Outsourcing the Internal Audit Function Affects Internal Control Evaluations0 aInvestigation of Whether Outsourcing the Internal Audit Function  aCosta Mesa, CAc200410aAccounting10aMBA1 aCaplan, Dennis1 aEmby, Craig  u/biblio/investigation-whether-outsourcing-internal-audit-function-affects-internal-control00400nas a2200133   4500008004100000245003400041210003400075260002400109653001500133653000800148100001900156700001700175856007400192       2004                        eng d00aOffice Size and Audit Quality0 aOffice Size and Audit Quality  aCorvallis, ORc200410aAccounting10aMBA1 aCaplan, Dennis1 aRaedy, Kevin  u/biblio/office-size-and-audit-quality00533nas a2200133   4500008004100000245010500041210006900146260000900215300001000224490000700234653001500241100001500256856012800271       2004                        eng d00aPerformance Evaluations Based on Financial Information: How do Managers Use Situational Information?0 aPerformance Evaluations Based on Financial Information How do Ma  c2004  a46-650 v3010aAccounting1 aRose, Jake  u/biblio/performance-evaluations-based-financial-information-how-do-managers-use-situational00434nas a2200121   4500008004100000245006000041210005800101260001900159653001500178653000800193100001900201856009200220       2004                        eng d00aThroughput Costing: An Old Wolf in New Sheep's Clothing0 aThroughput Costing An Old Wolf in New Sheeps Clothing  aAmes, IAc200410aAccounting10aMBA1 aCaplan, Dennis  u/biblio/throughput-costing-old-wolf-new-sheeps-clothing00504nas a2200145   4500008004100000245005400041210005300095260002700148653001500175653001800190100001700208700002300225700001800248856009200266       2004                        eng d00aXBRL: An Impacts Framework and Research Challenge0 aXBRL An Impacts Framework and Research Challenge  aOrlando, Floridac200410aAccounting10aDean's Office1 aBrown, Carol1 aBaldwin, Amelia, A1 aTrinkle, Brad  u/biblio/xbrl-impacts-framework-and-research-challenge-300531nas a2200145   4500008004100000245006700041210006400108260003000172653001500202653001800217100001700235710001800252710001800270856009700288       2004                        eng d00aXBRL: The Future of Financial Reporting - A Research Challenge0 aXBRL The Future of Financial Reporting A Research Challenge  aClearwater, Floridac200410aAccounting10aDean's Office1 aBrown, Carol1 aEmptyAuthNode1 aEmptyAuthNode  u/biblio/xbrl-future-financial-reporting-research-challenge-001682nas a2200169   4500008004100000245005900041210005900100260000900159300001200168490000700180520114500187653001501332100001801347700002201365700002701387856009801414       2003                        eng d00aDecision usefulness of joint venture reporting methods0 aDecision usefulness of joint venture reporting methods  c2003  a123-1370 v173 aDepending on the country and circumstances, reporting rules for intercor- porate investments may require the cost method, the equity method, proportionate consolidation, or full consolidation, and may yield dramatically different accounting num- bers. In the post-Enron environment there is a particular focus on investments for which liabilities remain off balance sheet. We compare the information content of alternative accounting treatments for a sample of Canadian firms reporting joint ventures under proportionate consolidation. We restate their financial statements using the equity method, and we compare the information content of the two accounting methods in predicting accounting return on common shareholders' equity. We find evidence consistent with the view that financial statements prepared under proportionate consolidation provide better predictions of future return on shareholders' equity than do financial statements prepared under the equity method. We conclude that, for these firms, proportionate consolidation provides information with greater predictive ability and greater relevance than does the equity method.10aAccounting1 aGraham, Roger1 aKing, Raymond, D.1 aMorrill, Cameron, K.J.  u/biblio/decision-usefulness-joint-venture-reporting-methods-000590nas a2200145   4500008004100000245012600041210006900167260000900236300001200245490000700257653001500264100001500279700001500294856013500309       2003                        eng d00aThe Effects of Fraud Risk Assessments and a Risk Analysis Decision Aid on Auditors’ Evaluation of Evidence and Judgment0 aEffects of Fraud Risk Assessments and a Risk Analysis Decision A  c2003  a312-3380 v2710aAccounting1 aRose, Ania1 aRose, Jake  u/biblio/effects-fraud-risk-assessments-and-risk-analysis-decision-aid-auditors-evaluation-evidence00518nas a2200145   4500008004100000245006200041210005900103260003200162653001500194653000800209653001800217100001700235700001900252856010100271       2003                        eng d00aFinancial neural network applications: 2000 - 2002 update0 aFinancial neural network applications 2000 2002 update  aHonolulu, Hawaii, USAc200310aAccounting10aBIS10aDean's Office1 aBrown, Carol1 aCoakley, James  u/biblio/financial-neural-network-applications-2000-2002-update-101516nas a2200205   4500008004100000245006500041210006300106260000900169520090600178653001501084653000801099100002001107700001701127700001901144700001501163700001401178700001601192700002001208856008201228       2003                        eng d00aKnowledge Management and E-Learning: the GetSmart Experience0 aKnowledge Management and ELearning the GetSmart Experience  c20033 aThe National Science Digital Library (NSDL), launched in December 2002, is emerging as a center of innovation in digital libraries as applied to education. As a part of this extensive project, the GetSmart system was created to apply knowledge management techniques in a learning environment. The design of the system is based on an analysis of learning theory and theinformation search process. Its key notion is the integration of search tools and curriculum support with
concept mapping. More than 100 students at the University of Arizona and Virginia Tech used the system
in the fall of 2002. A database of more than one
thousand student-prepared concept maps has been
collected with more than forty thousand relationships
expressed in semantic, graphical, node-link
representations. Preliminary analysis of the collected
data is revealing interesting knowledge representation
patterns.
10aAccounting10aBIS1 aMarshall, Byron1 aZhang, Yiwen1 aChen, Hsinchun1 aLally, Ann1 aShen, Rao1 aFox, Edward1 aCassel, Lillian  uhttp://people.oregonstate.edu/~marshaby/Papers/Marshall_JCDL2003_GetSmart.pdf00447nas a2200145   4500008004100000245004600041210004200087260000900129490000700138653001500145100001800160700002200178700002000200856008100220       2003                        eng d00aThe Market Perception of Corporate Claims0 aMarket Perception of Corporate Claims  c20030 v1610aAccounting1 aCheng, Quaing1 aFrischmann, Peter1 aWarfield, Terry  u/biblio/market-perception-corporate-claims-002735nas a2200157   4500008004100000245007000041210006900111260000900180300001000189490001100199520219100210653001502401100003202416700001802448856011102466       2003                        eng d00aShould Firms Increase Advertising Expenditures During Recessions?0 aShould Firms Increase Advertising Expenditures During Recessions  c2003  a65-850 v03-0003 aSome advertisers believe that boosting advertising during recessions provides an added benefit in increased sales and profitability. However, evidence for this argument has been weak, first, because it fails to address firm-based (earnings and market value) outcomes, and second, because it has been studied primarily in non-consumer goods industries.In this report, Frankenberger and Graham extend the investigation of recessionary advertising spending increases and decreases to include financial measures of performance, and compare performance across consumer products, industrial products, and services industries. They conduct an econometric analysis employing cross-sectional time series regression on a sample of 2,662 firms over 16,147 firm-years. They analyze the economy-wide and industry-specific effects that average advertising spending has on earnings and market value, and compare those effects with the effects of increased and decreased advertising spending during recessionary periods. 
Their results indicate that advertising creates a firm asset by contributing to financial performance for up to three years in the future. Further, increasing spending on advertising during a recession leads to benefits that exceed the benefits of increasing advertising during nonrecessionary times. However, the effect varies by industry: A performance boost is observed during the recession year and one year following for consumer and industrial products firms, but not for services firms. When firms decrease their advertising during recession, financial performance is eroded only for industrial products firms, and only during the year of the recession. 
Frankenberger and Graham conclude that firms should support advertising budgets whenever possible, as advertising in general translates to an asset that is valued by stock market participants. For firms experiencing soft economies in the consumer and industrial products industries, it makes sense to increase budgets during a recession to realize an incremental gain in financial performance. Firms that decide to cut advertising spending during a recession may do so with little cost beyond the recessionary year. 
10aAccounting1 aFrankenberger, Kristina, D.1 aGraham, Roger  u/biblio/should-firms-increase-advertising-expenditures-during-recessions-002737nas a2200157   4500008004100000245007000041210006900111260000900180300001000189490001100199520219300210653001502403100003202418700001802450856011102468       2003                        eng d00aShould Firms Increase Advertising Expenditures During Recessions?0 aShould Firms Increase Advertising Expenditures During Recessions  c2003  a65-850 v03-0003 aSome advertisers believe that boosting advertising during recessions provides an added benefit in increased sales and profitability. However, evidence for this argument has been weak, first, because it fails to address firm-based (earnings and market value) outcomes, and second, because it has been studied primarily in non-consumer goods industries.In this report, Frankenberger and Graham extend the investigation of recessionary advertising spending increases and decreases to include financial measures of performance, and compare performance across consumer products, industrial products, and services industries. They conduct an econometric analysis employing cross-sectional time series regression on a sample of 2,662 firms over 16,147 firm-years. They analyze the economy-wide and industry-specific effects that average advertising spending has on earnings and market value, and compare those effects with the effects of increased and decreased advertising spending during recessionary periods. 
Their results indicate that advertising creates a firm asset by contributing to financial performance for up to three years in the future. Further, increasing spending on advertising during a recession leads to benefits that exceed the benefits of increasing advertising during nonrecessionary times. However, the effect varies by industry: A performance boost is observed during the recession year and one year following for consumer and industrial products firms, but not for services firms. When firms decrease their advertising during recession, financial performance is eroded only for industrial products firms, and only during the year of the recession. 
Frankenberger and Graham conclude that firms should support advertising budgets whenever possible, as advertising in general translates to an asset that is valued by stock market participants. For firms experiencing soft economies in the consumer and industrial products industries, it makes sense to increase budgets during a recession to realize an incremental gain in financial performance. Firms that decide to cut advertising spending during a recession may do so with little cost beyond the recessionary year. 
10aAccounting1 aFrankenberger, Kristina, D.1 aGraham, Roger  u/biblio/should-firms-increase-advertising-expenditures-during-recessions-100636nas a2200145   4500008004100000245011700041210006900158260002300227653001500250653001500265653003200280100002000312700002200332856013600354       2003                        eng d00aTopic presentation on entrepreneurship in 91���� and how the OSU-COB is key to economic development in the state0 aTopic presentation on entrepreneurship in 91���� and how the OSU  aPortland, ORc200310aAccounting10aManagement10aStrategy & Entrepreneurship1 aDowling, Thomas1 aKleinsorge, Ilene  u/biblio/topic-presentation-entrepreneurship-oregon-and-how-osu-cob-key-economic-development-state-000400nas a2200145   4500008004100000245003500041210003500076260000900111300001000120490001100130653001500141100001500156700001500171856006800186       2003                        eng d00aTurn Excel into a Fraud Buster0 aTurn Excel into a Fraud Buster  c2003  a58-600 vAugust10aAccounting1 aRose, Ania1 aRose, Jake  u/biblio/turn-excel-fraud-buster01267nas a2200169   4500008004100000245006400041210006000105260000900165300001400174490000700188520072500195653001500920100001800935700002600953700001900979856009900998       2003                        eng d00aThe Value Relevance of Equity Method Fair Value Disclosures0 aValue Relevance of Equity Method Fair Value Disclosures  c2003  a1065-10880 v303 aWe assess the valuation implications of the fair value disclosures made for publicly traded securities accounted for under the equity method. We test the association between investors' stock price metrics and fair value disclosures while controlling for book values on a sample of 172 investor firm-years during 1993”1997. Our results indicate that the information in the fair value disclosures is incremental to the information provided by both an investment's equity method book value and equity method reported income. This suggests that there is nothing unique about investments in publicly traded common stock that involve significant influence that makes the fair value disclosures irrelevant for firm valuation.10aAccounting1 aGraham, Roger1 aLefanowicz, Craig, E.1 aPetroni, Kathy  u/biblio/value-relevance-equity-method-fair-value-disclosures-000542nas a2200109   4500008004100000245011800041210006900159260003700228653001500265100001800280856013400298       2002                        eng d00aA cost-benefit analysis of decreasing and maintaining and increasing investments in advertising during recessions0 acostbenefit analysis of decreasing and maintaining and increasin  aWinnipeg, Manitoba, Canadac200210aAccounting1 aGraham, Roger  u/biblio/cost-benefit-analysis-decreasing-and-maintaining-and-increasing-investments-advertising-000477nas a2200121   4500008004100000245008400041210006900125260000900194490000600203653001500209100001500224856011600239       2002                        eng d00aDo Tax Decision Support Systems Affect the Quality of Tax Compliance Decisions?0 aDo Tax Decision Support Systems Affect the Quality of Tax Compli  c20020 v310aAccounting1 aRose, Jake  u/biblio/do-tax-decision-support-systems-affect-quality-tax-compliance-decisions00487nas a2200109   4500008004100000245008900041210006900130260002000199653001500219100001800234856012500252       2002                        eng d00aEconomic value analysis, inventory accounting, and the ambitious accounting graduate0 aEconomic value analysis inventory accounting and the ambitious a  aSedona AZc200210aAccounting1 aGraham, Roger  u/biblio/economic-value-analysis-inventory-accounting-and-ambitious-accounting-graduate-000426nas a2200133   4500008004100000245005600041210005200097260000900149300001200158490000600170653001500176100001500191856008600206       2002                        eng d00aThe Effects of Cognitive Load on Schema Acquisition0 aEffects of Cognitive Load on Schema Acquisition  c2002  a115-1400 v510aAccounting1 aRose, Jake  u/biblio/effects-cognitive-load-schema-acquisition00541nas a2200109   4500008004100000245013000041210006900171260002500240653001500265100001800280856013300298       2002                        eng d00aProportionate consolidation vs. the equity method: A decision usefulness perspective on reporting interests in joint ventures0 aProportionate consolidation vs the equity method A decision usef  aSan Antonio TXc200210aAccounting1 aGraham, Roger  u/biblio/proportionate-consolidation-vs-equity-method-decision-usefulness-perspective-reporting-100542nas a2200109   4500008004100000245013000041210006900171260002600240653001500266100001800281856013300299       2002                        eng d00aProportionate consolidation vs. the equity method: A decision usefulness perspective on reporting interests in joint ventures0 aProportionate consolidation vs the equity method A decision usef  aMontreal Quebecc200210aAccounting1 aGraham, Roger  u/biblio/proportionate-consolidation-vs-equity-method-decision-usefulness-perspective-reporting-200462nas a2200133   4500008004100000245005000041210005000091260003100141653001500172653001800187100001700205700002400222856008200246       2002                        eng d00aSpeculations on the Potential Impacts of XBRL0 aSpeculations on the Potential Impacts of XBRL  aSan Antonio, TX, USAc200210aAccounting10aDean's Office1 aBrown, Carol1 aBaldwin, Amelia, A.  u/biblio/speculations-potential-impacts-xbrl-100395nas a2200133   4500008004100000245004300041210004100084260000900125300001000134490000600144653001500150100001500165856008100180       2001                        eng d00aAccounting, Organizations, and Society0 aAccounting Organizations and Society  c2001  a22-400 v210aAccounting1 aRose, Jake  u/biblio/accounting-organizations-and-society00383nas a2200145   4500008004100000245003000041210002600071260000900097300001000106490001000116653001500126100001500141700001500156856006600171       2001                        eng d00aThe Automated Spreadsheet0 aAutomated Spreadsheet  c2001  a33-410 vApril10aAccounting1 aRose, Ania1 aRose, Jake  u/biblio/automated-spreadsheet00454nas a2200133   4500008004100000245005500041210005400096260000900150300001000159653001500169100001800184700002200202856009600224       2001                        eng d00aDo share repurchases harm uninformed shareholders?0 aDo share repurchases harm uninformed shareholders  c2001  a11-1610aAccounting1 aGraham, Roger1 aKing, Raymond, D.  u/biblio/do-share-repurchases-harm-uninformed-shareholders-000464nas a2200109   4500008004100000245007200041210006800113260003700181653001500218100001800233856010300251       2001                        eng d00aThe equity method and the value relevance of fair value disclosures0 aequity method and the value relevance of fair value disclosures  aWinnipeg, Manitoba, Canadac200110aAccounting1 aGraham, Roger  u/biblio/equity-method-and-value-relevance-fair-value-disclosures-300448nas a2200109   4500008004100000245007200041210006800113260002100181653001500202100001800217856010300235       2001                        eng d00aThe equity method and the value relevance of fair value disclosures0 aequity method and the value relevance of fair value disclosures  aAtlanta GAc200110aAccounting1 aGraham, Roger  u/biblio/equity-method-and-value-relevance-fair-value-disclosures-200534nas a2200169   4500008004100000245006000041210005800101260000900159300001200168490000600180653001500186653000800201653001800209100001700227700001900244856010100263       2001                        eng d00aFinancial neural Network applications: 1998-1999 update0 aFinancial neural Network applications 19981999 update  c2001  a167-1820 v710aAccounting10aBIS10aDean's Office1 aBrown, Carol1 aCoakley, James  u/biblio/financial-neural-network-applications-1998-1999-update-000648nas a2200145   4500008004100000245007200041210006900113260000900182300000900191520013500200653001500335100001800350700002500368856010900393       2001                        eng d00aUnderstanding and managing receivables on U.S. government contracts0 aUnderstanding and managing receivables on US government contract  c2001  a4-113 aHere are some guidelines for government contractors to follow so they can plan and improve their billing and collection processes.10aAccounting1 aGraham, Roger1 aChrobuck, Gerald, R.  u/biblio/understanding-and-managing-receivables-us-government-contracts-000706nas a2200157   4500008004100000245005800041210005800099260000900157300001000166520021400176653001500390653001200405100001700417700001700434856009700451       2001                        eng d00aUsing Decision Trees to Manage Capital Budgeting Risk0 aUsing Decision Trees to Manage Capital Budgeting Risk  c2001  a14-173 aForest products companies are particularly suited to using decision trees for capital budgeting because they must take environmental and social responsibilities into account as they pursue bottom line results.10aAccounting10aFinance1 aBailes, Jack1 aNielsen, Jim  u/biblio/using-decision-trees-manage-capital-budgeting-risk-000551nas a2200109   4500008004100000245014300041210006900184260002400253653001500277100001800292856013100310       2001                        eng d00aThe value of firms headquartered in Quebec relative to the value of firms headquartered elsewhere in Canada: Evidence of a Quebec discount0 avalue of firms headquartered in Quebec relative to the value of   aCorvallis, ORc200110aAccounting1 aGraham, Roger  u/biblio/value-firms-headquartered-quebec-relative-value-firms-headquartered-elsewhere-canada-100554nas a2200109   4500008004100000245014300041210006900184260002700253653001500280100001800295856013100313       2001                        eng d00aThe value of firms headquartered in Quebec relative to the value of firms headquartered elsewhere in Canada: Evidence of a Quebec discount0 avalue of firms headquartered in Quebec relative to the value of   aPhoenix, Arizonac200110aAccounting1 aGraham, Roger  u/biblio/value-firms-headquartered-quebec-relative-value-firms-headquartered-elsewhere-canada-200548nas a2200109   4500008004100000245014300041210006900184260002100253653001500274100001800289856013100307       2001                        eng d00aThe value of firms headquartered in Quebec relative to the value of firms headquartered elsewhere in Canada: Evidence of a Quebec discount0 avalue of firms headquartered in Quebec relative to the value of   aAtlanta GAc200110aAccounting1 aGraham, Roger  u/biblio/value-firms-headquartered-quebec-relative-value-firms-headquartered-elsewhere-canada-002820nas a2200157   4500008004100000245015300041210006900194260000900263300001200272490000700284520218400291653001502475100001802490700002202508856013202530       2000                        eng d00aAccounting Practices and the Market Valuation of Accounting Numbers: Evidence from Indonesia, Korea, Malaysia, the Philippines, Taiwan, and Thailand0 aAccounting Practices and the Market Valuation of Accounting Numb  c2000  a445-4700 v353 aThis study examines the relation between stock prices and accounting earnings and book values in six Asian countries: Indonesia, South Korea, Malaysia, the Philippines, Taiwan, and Thailand. The analysis is based on a residual earnings model that expresses the value of the firm in terms of book value and residual income. The model holds for any clean surplus accounting system. However, for finite time horizons, biased accounting may affect model estimates. The six countries examined in this study differ in faithfulness to clean surplus accounting as well as bias (conservatism). The study addresses two questions. First, are there systematic differences across countries in the value relevance of accounting, and are these differences related to accounting differences? Second, are there systematic differences in the incremental and relative information content of book value per share (BVPS) and abnormal (residual) earnings per share (REPS) across the countries, and are such differences related to accounting differences? We find differences across the six countries in the explanatory power of BVPS and REPS for firm values. Explanatory power for Taiwan and Malaysia is relatively low while that for Korea and the Philippines is relatively high. These differences are generally consistent with differences in accounting practice; however, since Korean accounting practice is strongly influenced by tax law, we did not expect the high association for Korea. Second, with respect to the incremental and relative explanatory power of BVPS and REPS, we find BVPS to have high explanatory power in the Philippines and Korea but little in Taiwan. In all six countries REPS has less explanatory power than BVPS in most years. Again, the evidence may be interpreted as suggesting accounting practice affects valuation (with Korea again as the exception). Finally, we provide evidence on the sensitivity of the timing of comparisons of stock prices and accounting values. We find that comparing prices at year-end (even though annual accounting information has not been released at that time), in general, provides the highest correlation between market and accounting numbers.10aAccounting1 aGraham, Roger1 aKing, Raymond, D.  u/biblio/accounting-practices-and-market-valuation-accounting-numbers-evidence-indonesia-korea-001396nas a2200181   4500008004100000245007400041210006900115260000900184300001200193490000600205520081400211653001501025653000801040653001801048100001901066700001701085856011201102       2000                        eng d00aArtificial Neural Networks in Accounting and Finance: Modeling Issues0 aArtificial Neural Networks in Accounting and Finance Modeling Is  c2000  a119-1440 v93 aThis article reviews the literature on artificial neural networks (ANNs) applied to accounting and finance problems and summarizes the 'suggestions' from this literature. The first section reviews the basic foundation of ANNs to provide a common basis for further elaboration and suggests criteria that should be used to determine whether the use of an ANN is appropriate. The second section of the paper discusses development of ANN models including: selection of the learning algorithm, choice of the error and transfer functions, specification of the architecture, preparation of the data to match the architecture, and training of the network The final section presents some general guidelines and a brief summary of research progress and open research questions. Copyright © 2000 John Wiley & Sons, Ltd.10aAccounting10aBIS10aDean's Office1 aCoakley, James1 aBrown, Carol  u/biblio/artificial-neural-networks-accounting-and-finance-modeling-issues-001361nas a2200157   4500008004100000245009000041210006900131260000900200300001200209490000700221520079100228653001501019100001801034700003201052856011901084       2000                        eng d00aThe Contribution of Changes in Advertising Expenditures to Earnings and Market Values0 aContribution of Changes in Advertising Expenditures to Earnings   c2000  a149-1550 v503 aWe examine the asset value of advertising expenditures for a sample of 320 firms with reported advertising expenditures for each of the 10 consecutive years ending in 1994. We find that, depending upon the industry, changes in advertising expenditures are significantly associated with earnings up to five years following the year of the expenditure. Furthermore, the asset values are significantly associated with the market values of the firms. Across all industries, the asset value of advertising expenditures appears to have a 3-year life with the greatest value on the current year and declining value in subsequent years. Asset values are found to be longest lived in the consumer products and industrial products industries and shortest lived in the sales and services industry.10aAccounting1 aGraham, Roger1 aFrankenberger, Kristina, D.  u/biblio/contribution-changes-advertising-expenditures-earnings-and-market-values-000582nas a2200145   4500008004100000245011900041210006900160260000900229300001200238490000700250653001500257100001500272700001400287856013500301       2000                        eng d00aThe Effects of System Design Alternatives on the Acquisition of Tax Knowledge from a Computerized Tax Decision Aid0 aEffects of System Design Alternatives on the Acquisition of Tax   c2000  a285-3060 v2510aAccounting1 aRose, Jake1 aWolfe, C.  u/biblio/effects-system-design-alternatives-acquisition-tax-knowledge-computerized-tax-decision-aid00451nas a2200109   4500008004100000245007200041210006800113260002400181653001500205100001800220856010300238       2000                        eng d00aThe equity method and the value relevance of fair value disclosures0 aequity method and the value relevance of fair value disclosures  aCorvallis, ORc200010aAccounting1 aGraham, Roger  u/biblio/equity-method-and-value-relevance-fair-value-disclosures-400478nas a2200133   4500008004100000245003900041210003900080260009500119653001500214653001200229653000800241100002000249856007500269       2000                        eng d00aFinance for Sourcing Professionals0 aFinance for Sourcing Professionals  aH-P sites in Corvallis, 91����; Dublin Ireland; Aguadilla Puerto Rico; and Singaporec200010aAccounting10aFinance10aMBA1 aJohnson, Robert  u/biblio/finance-sourcing-professionals00494nas a2200145   4500008004100000245005300041210005100094260003200145653001500177653000800192653001800200100001700218700001900235856009400254       2000                        eng d00aFinancial Neural Network Applications: 1998-19990 aFinancial Neural Network Applications 19981999  aPhiladelphia, PA, USAc200010aAccounting10aBIS10aDean's Office1 aBrown, Carol1 aCoakley, James  u/biblio/financial-neural-network-applications-1998-1999-100684nas a2200157   4500008004100000245004400041210004400085260000900129300000900138520022600147653001500373100002000388700001700408700002000425856008100445       2000                        eng d00aImplementing ABM with Hoshin Management0 aImplementing ABM with Hoshin Management  c2000  a6-113 aIllustrating the value of cross-cultural fertilization, a Japanese company applied the American top-down approach of ABM and integrated this system with Hoshin management, a bottom-up gradual process improvement approach.10aAccounting1 aAsada, Takayuki1 aBailes, Jack1 aSuzuki, Kenichi  u/biblio/implementing-abm-hoshin-management-000544nas a2200133   4500008004100000245010400041210006900145260000900214653001500223653001200238653000800250100002000258856013200278       2000                        eng d00aInstructional and presentation materials on Corporate Governance and Financial Performance Measures0 aInstructional and presentation materials on Corporate Governance  c200010aAccounting10aFinance10aMBA1 aJohnson, Robert  u/biblio/instructional-and-presentation-materials-corporate-governance-and-financial-performance00548nas a2200145   4500008004100000245006400041210006400105260002600169653001500195100001700210700002500227700002600252700002100278856010300299       2000                        eng d00aManagement Accounting Practices of Thai Manufacturing Firms0 aManagement Accounting Practices of Thai Manufacturing Firms  aBeijing , Chinac200010aAccounting1 aBailes, Jack1 aRuttanaporn, Supapun1 aKomaratat, Duangmanee1 aCheniam, Supapon  u/biblio/management-accounting-practices-thai-manufacturing-firms-000576nas a2200145   4500008004100000245007800041210006900119260002800188653001500216100001700231700002500248700002600273700002100299856011000320       2000                        eng d00aStudy of Practical Training for Managerial Accountants in Thai Industries0 aStudy of Practical Training for Managerial Accountants in Thai I  aBangkok, Thailandc200010aAccounting1 aBailes, Jack1 aRuttanaporn, Supapun1 aKomaratat, Duangmanee1 aCheniam, Supapon  u/biblio/study-practical-training-managerial-accountants-thai-industries-001117nas a2200169   4500008004100000245009900041210006900140260000900209300001200218490000700230520050200237653001500739653001500754100001800769700002200787856013800809       2000                        eng d00aUsing total quality processes and learning outcome assessments to develop management curricula0 aUsing total quality processes and learning outcome assessments t  c2000  a167-1820 v243 aA process was designed to identify what total quality skills should be included in the authors curriculum and howto deliver them. Customer data led the authors to change their focus toward exploring and assessing what they do in the entire curriculum. The emphasis on learning outcomes is a theme in American Assembly of Collegiate Schools of Business and education reform. The authors summarize things learned that may help others avoid certain pitfalls and build on the authors progress to date.10aAccounting10aManagement1 aDrexler, John1 aKleinsorge, Ilene  u/biblio/using-total-quality-processes-and-learning-outcome-assessments-develop-management-curricula-000554nas a2200109   4500008004100000245014300041210006900184260002700253653001500280100001800295856013100313       2000                        eng d00aThe value of firms headquartered in Quebec relative to the value of firms headquartered elsewhere in Canada: Evidence of a Quebec discount0 avalue of firms headquartered in Quebec relative to the value of   aManitoba, Canadac200010aAccounting1 aGraham, Roger  u/biblio/value-firms-headquartered-quebec-relative-value-firms-headquartered-elsewhere-canada-301474nas a2200169   4500008004100000245012900041210006900170260000900239300001100248490000700259520083500266653001501101100001801116700001801134700001701152856013501169       2000                        eng d00aThe Value Relevance of Accounting Information During a Financial Crises:  Thailand and the 1997 Decline in Value of the Baht0 aValue Relevance of Accounting Information During a Financial Cri  c2000  a84-1070 v113 aThis study addresses whether the financial turmoil surrounding the devaluation of the baht affected the value relevance of Thai accounting information. Our results suggest a decline in the value relevance of Thai book values and earnings following the devaluation. Prior to mid 1997 the Bank of Thailand pegged the value of the baht to a basket of currencies of which 80% was weighted to the US dollar. In response to pressure by currency speculators the bank abandoned its peg on July 2 1997 in favor of a managed float. The devaluation was followed by volatile exchange rates. The change in value relevance of accounting information after the devaluation may be attributable to the initial recognition of foreign exchange losses and the subsequent recognition of foreign exchange gains as exchange rates fell and then recovered.10aAccounting1 aGraham, Roger1 aKing, Raymond1 aBailes, Jack  u/biblio/value-relevance-accounting-information-during-financial-crises-thailand-and-1997-decline-000545nas a2200109   4500008004100000245012400041210006900165260003000234653001500264100001800279856013800297       1999                        eng d00aAccounting practices and market values: Evidence from Indonesia, Korea, Malaysia, the Philippines, Taiwan, and Thailand0 aAccounting practices and market values Evidence from Indonesia K  aMelbourne Australiac199910aAccounting1 aGraham, Roger  u/biblio/accounting-practices-and-market-values-evidence-indonesia-korea-malaysia-philippines-taiwan-100533nas a2200133   4500008004100000245010400041210006900145260000900214300001200223490000700235653001500242100001500257856012700272       1999                        eng d00aAudit Pricing and the Role of Multinational Factors: A Study of the Hong Kong and Malaysian Markets0 aAudit Pricing and the Role of Multinational Factors A Study of t  c1999  a129-1550 v1210aAccounting1 aRose, Ania  u/biblio/audit-pricing-and-role-multinational-factors-study-hong-kong-and-malaysian-markets00497nas a2200145   4500008004100000245006300041210006100104260000900165300000900174490001500183653001500198100002200213700002200235856009400257       1999                        eng d00aDemand for Services:  Determinants of Tax Preparation Fees0 aDemand for Services Determinants of Tax Preparation Fees  c1999  a1-230 vSupplement10aAccounting1 aFrischmann, Peter1 aFrees, Edward, W.  u/biblio/demand-services-determinants-tax-preparation-fees00591nas a2200145   4500008004100000245009400041210006900135260002900204653001500233653000800248653001800256100001700274700001900291856013500310       1999                        eng d00aFinancial Neural Network Applications: Brief Literature Review and Extensive Bibliography0 aFinancial Neural Network Applications Brief Literature Review an  aSan Diego, CA, USAc199910aAccounting10aBIS10aDean's Office1 aBrown, Carol1 aCoakley, James  u/biblio/financial-neural-network-applications-brief-literature-review-and-extensive-bibliography-100621nas a2200157   4500008004100000245011300041210006900154260000900223300001200232490000700244653001500251100002200266700001700288700002400305856013400329       1999                        eng d00aInnovation in Preferred Stock:  Current Developmenta and implications for Tax Policy and Financial Reporting0 aInnovation in Preferred Stock Current Developmenta and implicati  c1999  a201-2180 v1310aAccounting1 aFrischmann, Peter1 aKimmel, Paul1 aWarfield, Terry, D.  u/biblio/innovation-preferred-stock-current-developmenta-and-implications-tax-policy-and-financial00521nas a2200145   4500008004100000245007200041210006900113260000900182300001200191490000700203653001500210100002200225700002400247856010400271       1999                        eng d00aMultiple Motivations and Effects: The Case of Trust Preferred Stock0 aMultiple Motivations and Effects The Case of Trust Preferred Sto  c1999  a269-2840 v1410aAccounting1 aFrischmann, Peter1 aWarfield, Terry, D.  u/biblio/multiple-motivations-and-effects-case-trust-preferred-stock00599nas a2200157   4500008004100000245010400041210006900145260000900214300001200223490000600235653001500241653001800256100001700274700001900291856013100310       1999                        eng d00aThe Perrow Framework and The Selection of Management Accounting Tasks for Expert System Development0 aPerrow Framework and The Selection of Management Accounting Task  c1999  a129-1390 v510aAccounting10aDean's Office1 aBrown, Carol1 aSangster, Alan  u/biblio/perrow-framework-and-selection-management-accounting-tasks-expert-system-development-000550nas a2200109   4500008004100000245013200041210006900173260003000242653001500272100001800287856013500305       1999                        eng d00aThe value relevance of accounting information during a financial crisis: Thailand and the 1997 decline in the value of the baht0 avalue relevance of accounting information during a financial cri  aMelbourne Australiac199910aAccounting1 aGraham, Roger  u/biblio/value-relevance-accounting-information-during-financial-crisis-thailand-and-1997-decline-400548nas a2200109   4500008004100000245013200041210006900173260002800242653001500270100001800285856013500303       1999                        eng d00aThe value relevance of accounting information during a financial crisis: Thailand and the 1997 decline in the value of the baht0 avalue relevance of accounting information during a financial cri  aNewport Beach, CAc199910aAccounting1 aGraham, Roger  u/biblio/value-relevance-accounting-information-during-financial-crisis-thailand-and-1997-decline-500543nas a2200109   4500008004100000245013200041210006900173260002300242653001500265100001800280856013500298       1999                        eng d00aThe value relevance of accounting information during a financial crisis: Thailand and the 1997 decline in the value of the baht0 avalue relevance of accounting information during a financial cri  aPortland, ORc199910aAccounting1 aGraham, Roger  u/biblio/value-relevance-accounting-information-during-financial-crisis-thailand-and-1997-decline-300561nas a2200193   4500008004100000245005200041210005100093260000900144300001200153490000700165653001500172653000800187653001800195653000800213100001900221700001900240700001700259856009100276       1998                        eng d00aComputer-Mediated Peer Review of Student Papers0 aComputerMediated Peer Review of Student Papers  c1998  a117-1210 v7410aAccounting10aBIS10aDean's Office10aMIS1 aSullivan, Dave1 aNielson, Norma1 aBrown, Carol  u/biblio/computer-mediated-peer-review-student-papers-000519nas a2200145   4500008004100000245007500041210006900116260000900185300001000194490000700204653001500211100002200226700001800248856010700266       1998                        eng d00aNew Evidence on Participation in Individual Retirement Accounts (IRAs)0 aNew Evidence on Participation in Individual Retirement Accounts   c1998  a57-820 v2010aAccounting1 aFrischmann, Peter1 aGupta, Sanjay  u/biblio/new-evidence-participation-individual-retirement-accounts-iras00569nas a2200133   4500008004100000245012500041210006900166260000900235300001200244490000600256653001500262100002200277856013600299       1997                        eng d00aA Benchmarking Study of the Current Practices with Regard to the Role of the Quantitative Curriculum in Business Schools0 aBenchmarking Study of the Current Practices with Regard to the R  c1997  a125-1380 v310aAccounting1 aKleinsorge, Ilene  u/biblio/benchmarking-study-current-practices-regard-role-quantitative-curriculum-business-schools-000520nas a2200133   4500008004100000245008700041210006900128260000900197300001200206490000600218653001500224100002200239856012500261       1997                        eng d00aLessons Learned Using Total Quality Concepts for Accounting Curriculum Development0 aLessons Learned Using Total Quality Concepts for Accounting Curr  c1997  a185-1980 v210aAccounting1 aKleinsorge, Ilene  u/biblio/lessons-learned-using-total-quality-concepts-accounting-curriculum-development-000453nas a2200133   4500008004100000245006000041210006000101260000900161300001200170490000600182653001500188100002200203856009400225       1997                        eng d00aLinking Accounting Courses with an Unstructured Project0 aLinking Accounting Courses with an Unstructured Project  c1997  a199-2110 v210aAccounting1 aKleinsorge, Ilene  u/biblio/linking-accounting-courses-unstructured-project-000511nas a2200169   4500008004100000245004100041210004100082260002400123300001000147490000600157653001500163653001800178100001700196700001900213700002600232856008300258       1997                        eng d00aManagement Accounting Expert Systems0 aManagement Accounting Expert Systems  aTaylor Grahamc1997  a43-540 v310aAccounting10aDean's Office1 aBrown, Carol1 aGammill, Linda1 aPhillips, Mary, Ellen  u/biblio/management-accounting-expert-systems-000426nas a2200121   4500008004100000245006100041210005600102260000900158490000600167653001500173100002200188856009400210       1997                        eng d00aA Multicourse Practice Set: The Ultimate 'Messy' Problem0 aMulticourse Practice Set The Ultimate Messy Problem  c19970 v710aAccounting1 aKleinsorge, Ilene  u/biblio/multicourse-practice-set-ultimate-messy-problem-000557nas a2200193   4500008004100000245005100041210005100092260000900143300001200152490000700164653001500171653000800186653001800194653000800212100001700220700001900237700001900256856008800275       1996                        eng d00aEnhancing Business Classes with World Wide Web0 aEnhancing Business Classes with World Wide Web  c1996  a317-3230 v7110aAccounting10aBIS10aDean's Office10aMIS1 aBrown, Carol1 aNielson, Norma1 aSullivan, Dave  u/biblio/enhancing-business-classes-world-wide-web-000472nas a2200133   4500008004100000245006400041210006400105260000900169300001200178490000700190653001500197100002200212856010400234       1996                        eng d00aReal Time Classroom Tax Planning Using Experimental Markets0 aReal Time Classroom Tax Planning Using Experimental Markets  c1996  a281-2960 v1110aAccounting1 aFrischmann, Peter  u/biblio/real-time-classroom-tax-planning-using-experimental-markets00523nas a2200181   4500008004100000245004400041210004300085260000900128300001000137490000700147653001500154653001800169100001700187700001600204700002400220700001900244856007800263       1995                        eng d00aAI on the WWW: Supply and Demand Agents0 aAI on the WWW Supply and Demand Agents  c1995  a50-550 v1010aAccounting10aDean's Office1 aBrown, Carol1 aGasser, Les1 aO'Leary, Daniel, E.1 aSangster, Alan  u/biblio/ai-www-supply-and-demand-agents-000561nas a2200169   4500008004100000245006300041210006200104260000900166300001200175490000600187653001500193653001800208100001700226700003000243700001900273856009900292       1995                        eng d00aExpert Systems in Accounting Education: a Literature Guide0 aExpert Systems in Accounting Education a Literature Guide  c1995  a283-2960 v410aAccounting10aDean's Office1 aBrown, Carol1 aBaldwin-Morgan, Amelia, A1 aSangster, Alan  u/biblio/expert-systems-accounting-education-literature-guide-000511nas a2200157   4500008004100000245006200041210006000103260000900163300001200172490000600184653001500190653001800205100001700223700002800240856008500268       1995                        eng d00aExpert Systems - One set of Views of the State of the Art0 aExpert Systems One set of Views of the State of the Art  c1995  a433-4390 v910aAccounting10aDean's Office1 aBrown, Carol1 aWensley, Anthony, K. P.  u/biblio/expert-systems-one-set-views-state-art-000507nas a2200157   4500008004100000245005700041210005500098260000900153300001000162490000700172653001500179100002200194700001700216700002400233856009200257       1995                        eng d00aInnovative Forms of Preferred Stock: Debt or Equity?0 aInnovative Forms of Preferred Stock Debt or Equity  c1995  a14-270 v1010aAccounting1 aFrischmann, Peter1 aKimmel, Paul1 aWarfield, Terry, D.  u/biblio/innovative-forms-preferred-stock-debt-or-equity00580nas a2200181   4500008004100000245006100041210006100102260000900163300001700172490001000189653001500199653000800214653001800222100001700240700001900257700002600276856009600302       1995                        eng d00aNeural Networks Enter the World of Management Accounting0 aNeural Networks Enter the World of Management Accounting  c1995  a51-53, 56-570 vLXXVI10aAccounting10aBIS10aDean's Office1 aBrown, Carol1 aCoakley, James1 aPhillips, Mary, Ellen  u/biblio/neural-networks-enter-world-management-accounting-000503nas a2200181   4500008004100000245003600041210003500077260000900112300001000121490001000131653001500141653000800156653001800164100001700182700001900199700002600218856007700244       1995                        eng d00aNeural Networks: Nuts and Bolts0 aNeural Networks Nuts and Bolts  c1995  a54-550 vLXXVI10aAccounting10aBIS10aDean's Office1 aBrown, Carol1 aCoakley, James1 aPhillips, Mary, Ellen  u/biblio/neural-networks-nuts-and-bolts-000652nas a2200181   4500008004100000245008600041210006900127260000900196300001200205490000600217653001500223653001800238100001700256700002200273700002300295700002600318856012600344       1995                        eng d00aValidating Heterogeneous and Competing Knowledge Bases Using a Black-box Approach0 aValidating Heterogeneous and Competing Knowledge Bases Using a B  c1995  a591-5980 v910aAccounting10aDean's Office1 aBrown, Carol1 aNielson, Norma, L1 aO'Leary, Daniel, E1 aPhillips, Mary, Ellen  u/biblio/validating-heterogeneous-and-competing-knowledge-bases-using-black-box-approach-000502nas a2200157   4500008004100000245005900041210005800100260000900158300001200167490000600179653001500185653001800200100001700218700001500235856009400250       1994                        eng d00aApplying Case-Based Reasoning to the Accounting Domain0 aApplying CaseBased Reasoning to the Accounting Domain  c1994  a205-2210 v310aAccounting10aDean's Office1 aBrown, Carol1 aGupta, Uma  u/biblio/applying-case-based-reasoning-accounting-domain-000675nas a2200181   4500008004100000245011900041210006900160260000900229300001200238490000600250653001500256653000800271653001800279100001700297700001900314700002200333856013800355       1994                        eng d00aConference Report: The Fourth International Symposium on Intelligent Systems in Accounting, Finance and Management0 aConference Report The Fourth International Symposium on Intellig  c1994  a223-2350 v310aAccounting10aBIS10aDean's Office1 aBrown, Carol1 aCoakley, James1 aEining, Martha, M  u/biblio/conference-report-fourth-international-symposium-intelligent-systems-accounting-finance-and-000512nas a2200109   4500008004100000245010800041210006900149260000900218653001500227100002200242856013800264       1994                        eng d00aFinancial and Efficiency Differences in Family-Owned and Non-Family Owned Nursing Homes An 91���� Study0 aFinancial and Efficiency Differences in FamilyOwned and NonFamil  c199410aAccounting1 aKleinsorge, Ilene  u/biblio/financial-and-efficiency-differences-family-owned-and-non-family-owned-nursing-homes-oregon-000547nas a2200157   4500008004100000245007600041210006900117260000900186300001200195490000700207653001500214653001400229100001600243700002200259856010800281       1994                        eng d00aPerceptual Measures of Quality:  A Tool to Improve Nursing Home Systems0 aPerceptual Measures of Quality A Tool to Improve Nursing Home Sy  c1994  a487-5030 v3910aAccounting10aMarketing1 aKoenig, Hal1 aKleinsorge, Ilene  u/biblio/perceptual-measures-quality-tool-improve-nursing-home-systems-000430nas a2200133   4500008004100000245005200041210005100093260000900144300001000153490000700163653001500170100002200185856008900207       1994                        eng d00aTQM: Are Cost Accountants Meeting The Challenge0 aTQM Are Cost Accountants Meeting The Challenge  c1994  a65-670 v7510aAccounting1 aKleinsorge, Ilene  u/biblio/tqm-are-cost-accountants-meeting-challenge-000594nas a2200169   4500008004100000245009000041210006900131260000900200300001000209490000600219653001500225653000800240653001800248100001900266700001700285856012200302       1993                        eng d00aArtificial Neural Networks Applied to Ratio Analysis in the Analytical Review Process0 aArtificial Neural Networks Applied to Ratio Analysis in the Anal  c1993  a19-390 v210aAccounting10aBIS10aDean's Office1 aCoakley, James1 aBrown, Carol  u/biblio/artificial-neural-networks-applied-ratio-analysis-analytical-review-process-100677nas a2200169   4500008004100000245014200041210006900183260000900252300001000261490000600271653001500277653001800292100001700310700002300327700002600350856013100376       1993                        eng d00aEvaluating Expert Systems in a Financial Domain: A Study Demonstrating Issues in Case Selection, Validation Standards, and Evaluator Bias0 aEvaluating Expert Systems in a Financial Domain A Study Demonstr  c1993  a81-990 v210aAccounting10aDean's Office1 aBrown, Carol1 aNielson, Norma, L.1 aPhillips, Mary, Ellen  u/biblio/evaluating-expert-systems-financial-domain-study-demonstrating-issues-case-selection-000544nas a2200169   4500008004100000245005600041210005400097260000900151300001000160490001000170653001500180653001800195100002300213700002600236700001700262856009500279       1993                        eng d00aInsurance in Expert-System-Prepared Financial Plans0 aInsurance in ExpertSystemPrepared Financial Plans  c1993  a58-640 vXLVII10aAccounting10aDean's Office1 aNielson, Norma, L.1 aPhillips, Mary, Ellen1 aBrown, Carol  u/biblio/insurance-expert-system-prepared-financial-plans-000570nas a2200145   4500008004100000245010100041210006900142260000900211300001200220490000600232653001500238653001800253100001700271856013600288       1992                        eng d00aAnalysis of Accounting Expert Systems Citations: An Alternative Accounting Classification Scheme0 aAnalysis of Accounting Expert Systems Citations An Alternative A  c1992  a221-2310 v110aAccounting10aDean's Office1 aBrown, Carol  u/biblio/analysis-accounting-expert-systems-citations-alternative-accounting-classification-scheme-000573nas a2200145   4500008004100000245011000041210006900151260000900220300001200229490000600241653001500247653001800262100001700280856013000297       1992                        eng d00aConference Report: The Third International Symposium on Expert Systems in Business Finance and Accounting0 aConference Report The Third International Symposium on Expert Sy  c1992  a147-1510 v110aAccounting10aDean's Office1 aBrown, Carol  u/biblio/conference-report-third-international-symposium-expert-systems-business-finance-and-000569nas a2200169   4500008004100000245006800041210006500109260000900174300001100183490000600194653001500200653001800215100002600233700002300259700001700282856010000299       1992                        eng d00aAn Evaluation of Expert Systems for Personal Financial Planning0 aEvaluation of Expert Systems for Personal Financial Planning  c1992  a79-1030 v310aAccounting10aDean's Office1 aPhillips, Mary, Ellen1 aNielson, Norma, L.1 aBrown, Carol  u/biblio/evaluation-expert-systems-personal-financial-planning-000476nas a2200145   4500008004100000245005600041210005400097260000900151300001200160490000700172653001500179100002200194700002200216856009200238       1992                        eng d00aMeasuring Horizontal Equity:  A Regression Approach0 aMeasuring Horizontal Equity A Regression Approach  c1992  a123-1330 v1410aAccounting1 aFrischmann, Peter1 aGrasso, Larry, P.  u/biblio/measuring-horizontal-equity-regression-approach00517nas a2200157   4500008004100000245006500041210006100106260000900167300001200176490000600188653001500194653001800209100001700227700001800244856009700262       1992                        eng d00aThe Use of Advanced Information Technology in Audit Planning0 aUse of Advanced Information Technology in Audit Planning  c1992  a187-1930 v110aAccounting10aDean's Office1 aBrown, Carol1 aMurphy, David  u/biblio/use-advanced-information-technology-audit-planning-000434nas a2200145   4500008004100000245002100041210002100062260005700083300001100140653001500151653001800166100001700184700002400201856006300225       1991                        eng d00aComputer Viruses0 aComputer Viruses  a91���� Society of Certified Public Accountantsc1991  a1, 7-810aAccounting10aDean's Office1 aBrown, Carol1 aWodtli, Richard, B.  u/biblio/computer-viruses-000462nas a2200157   4500008004100000245004100041210004100082260000900123300001000132490000700142653001500149653001800164100001700182700002600199856007900225       1991                        eng d00aExpert Systems for Internal Auditing0 aExpert Systems for Internal Auditing  c1991  a23-280 v4810aAccounting10aDean's Office1 aBrown, Carol1 aPhillips, Mary, Ellen  u/biblio/expert-systems-internal-auditing-000528nas a2200145   4500008004100000245008000041210006900121260000900190300000900199490000600208653001500214653001800229100001700247856011800264       1991                        eng d00aExpert Systems in Public Accounting: Current Practice and Future Directions0 aExpert Systems in Public Accounting Current Practice and Future   c1991  a3-180 v310aAccounting10aDean's Office1 aBrown, Carol  u/biblio/expert-systems-public-accounting-current-practice-and-future-directions-100548nas a2200169   4500008004100000245005800041210005800099260000900157300001000166490000600176653001500182653001800197100002300215700002600238700001700264856009700281       1991                        eng d00aExpert Systems to Provide Financial Planning Benefits0 aExpert Systems to Provide Financial Planning Benefits  c1991  a41-510 v710aAccounting10aDean's Office1 aNielson, Norma, L.1 aPhillips, Mary, Ellen1 aBrown, Carol  u/biblio/expert-systems-provide-financial-planning-benefits-000441nas a2200157   4500008004100000245003500041210003400076260000900110300001000119490000800129653001500137653001800152100002500170700001700195856007100212       1991                        eng d00aNeed an Expert? Ask a Computer0 aNeed an Expert Ask a Computer  c1991  a91-930 v17210aAccounting10aDean's Office1 aPhilips, Mary, Ellen1 aBrown, Carol  u/biblio/need-expert-ask-computer-002021nas a2200169   4500008004100000245007600041210006900117260000900186300000900195490000700204520146400211653001501675653001401690100001601704700002201720856010901742       1991                        eng d00aThe Silent Customers:  Measuring Customer Satisfaction in Nursing Homes0 aSilent Customers Measuring Customer Satisfaction in Nursing Home  c1991  a2-130 v113 aThis article presents a research which focuses on customer satisfaction in the health care industry, which has recently shown a heightened awareness of and new interest in quality issues. The research was conducted within a regulated business sector and nursing homes. The purpose of our research is to assist an administrator in such an effort by developing a customer satisfaction survey that could be used by nursing home administrators to measure, on an ongoing basis, the satisfaction of both the nursing home residents and the family members, appointed custodians and concerns friends (FCFs). Focus groups were used to identify quality/satisfaction dimensions from the perspective of nursing home residents and FCFs, these are a cost efficient way to solicit information from participants. Using the participants' statements, we developed statements related to the six dimensions. Four of the dimensions pertain to groups in the home: nurses and aides, administrators, dietary, and housekeeping. The fifth dimension is the amount of empathy exhibited by the staff and the final dimension pertains to a variety of issues related to the home environment. As a result of the licensing power of the state, the ultimate consumers (residents) and FCFs are commonly overlooked. Often nursing home administrators become so caught up in trying to satisfy the state that the satisfaction of the ultimate customers goes unmeasured and in many instances is ignored.10aAccounting10aMarketing1 aKoenig, Hal1 aKleinsorge, Ilene  u/biblio/silent-customers-measuring-customer-satisfaction-nursing-homes-000688nas a2200181   4500008004100000245008300041210006900124260000900193300001000202490001000212520007000222653001500292653001800307100002600325700001700351700002200368856011600390       1990                        eng d00aAn Expanding Employee Benefit: Personal Financial Planning with Expert Systems0 aExpanding Employee Benefit Personal Financial Planning with Expe  c1990  a29-330 vLXXII3 aCertificate of Merit in the Lybrand Awards manuscript competition10aAccounting10aDean's Office1 aPhillips, Mary, Ellen1 aBrown, Carol1 aNielson, Norma, L  u/biblio/expanding-employee-benefit-personal-financial-planning-expert-systems-000379nas a2200145   4500008004100000245002500041210002500066260000900091300001000100490000600110653001500116653001800131100001700149856006700166       1990                        eng d00aExpert Systems Books0 aExpert Systems Books  c1990  a53-710 v210aAccounting10aDean's Office1 aBrown, Carol  u/biblio/expert-systems-books-000479nas a2200157   4500008004100000245004600041210004600087260000900133300001000142490000900152653001500161653001800176100001700194700002600211856008400237       1990                        eng d00aExpert Systems for Management Accountants0 aExpert Systems for Management Accountants  c1990  a18-230 vLXXI10aAccounting10aDean's Office1 aBrown, Carol1 aPhillips, Mary, Ellen  u/biblio/expert-systems-management-accountants-100528nas a2200169   4500008004100000245005100041210005100092260000900143300001200152490000600164653001500170653001800185100001700203700002300220700002600243856008900269       1990                        eng d00aExpert Systems for Personal Financial Planning0 aExpert Systems for Personal Financial Planning  c1990  a137-1430 v310aAccounting10aDean's Office1 aBrown, Carol1 aNielson, Norma, L.1 aPhillips, Mary, Ellen  u/biblio/expert-systems-personal-financial-planning-000543nas a2200145   4500008004100000245005600041210005600097260006100153300001300214653001500227653001800242100001700260700002600277856009400303       1990                        eng d00aPersonal Financial Planning Expert Systems for CPAs0 aPersonal Financial Planning Expert Systems for CPAs  aThe 91���� Society of Certified Public Accountantsc1990  a1, 14-1510aAccounting10aDean's Office1 aBrown, Carol1 aPhillips, Mary, Ellen  u/biblio/personal-financial-planning-expert-systems-cpas-000500nas a2200157   4500008004100000245006000041210005600101260000900157300001000166490000600176653001500182653001800197100001700215700001800232856009200250       1990                        eng d00aThe Use of Auditing Expert Systems in Public Accounting0 aUse of Auditing Expert Systems in Public Accounting  c1990  a63-720 v510aAccounting10aDean's Office1 aBrown, Carol1 aMurphy, David  u/biblio/use-auditing-expert-systems-public-accounting-000512nas a2200145   4500008004100000245007100041210006900112260000900181300001100190490000600201653001500207653001800222100001700240856010900257       1989                        eng d00aAccounting Expert Systems: A Comprehensive, Annotated Bibliography0 aAccounting Expert Systems A Comprehensive Annotated Bibliography  c1989  a23-1290 v110aAccounting10aDean's Office1 aBrown, Carol  u/biblio/accounting-expert-systems-comprehensive-annotated-bibliography-000432nas a2200145   4500008004100000245004400041210004200085260000900127300001000136490000600146653001500152653001800167100001700185856008400202       1989                        eng d00aAI Journals, Magazines, and Newsletters0 aAI Journals Magazines and Newsletters  c1989  a16-180 v310aAccounting10aDean's Office1 aBrown, Carol  u/biblio/ai-journals-magazines-and-newsletters-000510nas a2200157   4500008004100000245005900041210005900100260000900159300001000168490000600178653001500184653001800199100002300217700001700240856009500257       1989                        eng d00aApplications of Expert Systems in Insurance Regulation0 aApplications of Expert Systems in Insurance Regulation  c1989  a22-350 v810aAccounting10aDean's Office1 aNielson, Norma, L.1 aBrown, Carol  u/biblio/applications-expert-systems-insurance-regulation-000513nas a2200145   4500008004100000245007000041210006900111260000900180300001000189490000700199653001500206100002200221700002700243856009700270       1989                        eng d00aAttrition in the Statistics of Income Panel of Individual Returns0 aAttrition in the Statistics of Income Panel of Individual Return  c1989  a14-270 v4210aAccounting1 aFrischmann, Peter1 aChristian, Charles, W.  u/biblio/attrition-statistics-income-panel-individual-returns00470nas a2200157   4500008004100000245004300041210004200084260000900126300001200135490000800147653001500155653001800170100001700188700002600205856008100231       1989                        eng d00aCD ROM: Information at Your Fingertips0 aCD ROM Information at Your Fingertips  c1989  a120-1260 v16810aAccounting10aDean's Office1 aBrown, Carol1 aPhillips, Mary, Ellen  u/biblio/cd-rom-information-your-fingertips-000542nas a2200145   4500008004100000245004400041210004300085260006100128300004900189653001500238653001800253100001700271700002600288856008200314       1989                        eng d00aCD ROMs: Information at Your Fingertips0 aCD ROMs Information at Your Fingertips  aThe 91���� Society of Certified Public Accountantsc1989  aSept.  pp. 7-8, Oct. pp. 6-7, Nov.  pp. 8-9.10aAccounting10aDean's Office1 aBrown, Carol1 aPhillips, Mary, Ellen  u/biblio/cd-roms-information-your-fingertips-000475nas a2200145   4500008004100000245003600041210003600077260006100113300000800174653001500182653001800197100002200215700001700237856007500254       1989                        eng d00aSources of Computer Information0 aSources of Computer Information  aThe 91���� Society of Certified Public Accountantsc1989  a7-810aAccounting10aDean's Office1 aYackey, David, J.1 aBrown, Carol  u/biblio/sources-computer-information-000546nas a2200181   4500008004100000245005300041210005200094260000900146300000900155490000600164653001500170653001800185100001700203700001800220700001900238700001600257856009100273       1988                        eng d00aArtificial Intelligence: Application in Taxation0 aArtificial Intelligence Application in Taxation  c1988  a3-100 v110aAccounting10aDean's Office1 aBrown, Carol1 aBlack, Robert1 aBuehler, Steve1 aRogers, Ted  u/biblio/artificial-intelligence-application-taxation-000443nas a2200145   4500008004100000245004100041210003900082260000900121300001100130653001500141653001800156100001700174700002400191856008200215       1988                        eng d00aPowerful, Visual Expert-System Shell0 aPowerful Visual ExpertSystem Shell  c1988  a98-10010aAccounting10aDean's Office1 aBrown, Carol1 aSubramanian, Sriram  u/biblio/powerful-visual-expert-system-shell-000435nas a2200157   4500008004100000245003500041210003300076260000900109300000900118490000600127653001500133653001800148100001700166700002200183856007200205       1988                        eng d00aA Survey of Tax Expert Systems0 aSurvey of Tax Expert Systems  c1988  a6-120 v110aAccounting10aDean's Office1 aBrown, Carol1 aStreit, Irva, Kay  u/biblio/survey-tax-expert-systems-000450nas a2200145   4500008004100000245005000041210005000091260000900141300000900150490000600159653001500165653001800180100001700198856008900215       1988                        eng d00aTax Expert Systems in Industry and Accounting0 aTax Expert Systems in Industry and Accounting  c1988  a9-160 v110aAccounting10aDean's Office1 aBrown, Carol  u/biblio/tax-expert-systems-industry-and-accounting-000416nas a2200133   4500008004100000245004600041210004600087260000900133300001000142653001500152653001800167100001700185856008000202       1987                        eng d00aSlick Visual Database Program for the Mac0 aSlick Visual Database Program for the Mac  c1987  a67-6910aAccounting10aDean's Office1 aBrown, Carol  u/biblio/slick-visual-database-program-mac-0