TY - JOUR
T1 - Corporate Reputation and Hedging Activities
JF - Accounting and Finance
Y1 - 2023
A1 - Deng,Junfang
A1 - Yang,Jimmy
KW - Accounting
KW - Finance
VL - 63
CP - S1
U2 - a
U4 - 220996175872
ID - 220996175872
ER -
TY - JOUR
T1 - Take Responsibility or Take Action: How Can Firms Recover from Information Technology Control Material Weakness Disclosures?
JF - International Journal of Accounting Information Systems
Y1 - 2023
A1 - Norman,Carolyn
A1 - Obermire,Kara
A1 - Rose,Anna M.
A1 - Rose,Jacob
A1 - Frydenlund,Nicole
KW - Accounting
VL - 48
U2 - a
U4 - 201705529344
ID - 201705529344
ER -
TY - HEAR
T1 - Business Ethics in Data Usage
Y1 - 2022
A1 - Holbrook,Brandon
KW - Accounting
JA - 2022 NWARG Conference
CY - Spokane, WA
U2 - c
U4 - 253950271488
ID - 253950271488
ER -
TY - JOUR
T1 - Disclosure Speed: Evidence from Nonpublic SEC Investigations
JF - The Accounting Review
Y1 - 2022
A1 - Blackburne,Terrence
A1 - Quinn,Phil
KW - Accounting
U2 - a
U4 - 189615695872
ID - 189615695872
ER -
TY - JOUR
T1 - Disclosure Speed: Evidence from Nonpublic SEC Investigations
JF - The Accounting Review
Y1 - 2022
A1 - Blackburne,Terrence
A1 - Quinn,Phil
KW - Accounting
VL - 98
CP - 1
U2 - a
U4 - 189615695872
ID - 189615695872
ER -
TY - CONF
T1 - Do Measures of Security Compliance Intent Equal Non-Compliance Scenario Agreement?
T2 - WISP2022: 2022 Workshop on Information Security and Privacy (WISP)
Y1 - 2022
A1 - Marshall,Byron
A1 - Shadbad,Forough
A1 - Curry,Michael
A1 - Biros,David
KW - Accounting
KW - BIS
AB - To 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.
JA - WISP2022: 2022 Workshop on Information Security and Privacy (WISP)
CY - Copenhagen, Denmark, Dec. 2022
UR - https://aisel.aisnet.org/wisp2022/19
U2 - b
U4 - 245830387712
ID - 245830387712
ER -
TY - CONF
T1 - Do Measures of Security Compliance Intent Equal Non-Compliance Scenario Agreement?
T2 - WISP2022: 2022 Workshop on Information Security and Privacy (WISP)
Y1 - 2022
A1 - Marshall,Byron
A1 - Shadbad,Forough
A1 - Curry,Michael
A1 - Biros,David
KW - Accounting
KW - BIS
AB - To 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.
JA - WISP2022: 2022 Workshop on Information Security and Privacy (WISP)
CY - Copenhagen, Denmark, Dec. 2022
U2 - b
U4 - 245830387712
ID - 245830387712
ER -
TY - ABST
T1 - Will SOC Telemetry Data Improve Predictive Models of User Riskiness? A Work in Progress
Y1 - 2022
A1 - Curry,Michael
A1 - Marshall,Byron
A1 - Shadbad,Forough
A1 - Hong,Sanghyun
KW - Accounting
KW - BIS
AB - This extended abstract describes our planned efforts to usefully integrate psychometric and telemetry data to help identify cybersecurity risks and more effectively analyze cybersecurity events.
CY - Copenhagen, Denmark, Dec. 2022
U2 - d
U4 - 245830223872
ID - 245830223872
ER -
TY - JOUR
T1 - Are CEO's purchases more profitable than they appear?
JF - Journal of Accounting and Economics
Y1 - 2021
A1 - Blackburne,Terrence
A1 - Armstrong,Christopher
A1 - Quinn,Phil
KW - Accounting
VL - 71
CP - 2-3
U2 - a
U4 - 189615693824
ID - 189615693824
ER -
TY - JOUR
T1 - Audit Committee Members' Professional Identities: Evidence from the Field
JF - Accounting, Organizations and Society
Y1 - 2021
A1 - Obermire,Kara
A1 - Cohen,Jeff
A1 - Johnstone,Karla
KW - Accounting
VL - 93
U2 - a
U4 - 144702369792
ID - 144702369792
ER -
TY - HEAR
T1 - Faith at Work: Religious Norms as Cultural Control in a Management Control Package
Y1 - 2021
A1 - Akroyd,Chris
A1 - Henderson,Kali
A1 - O'Grady,Winnie
A1 - Pesch,Heather
KW - Accounting
JA - Management Accounting Section Mid-year Meeting
U2 - c
U4 - 219729379328
ID - 219729379328
ER -
TY - JOUR
T1 - The Impact of Risk and the Potential for Loss on Managers' Demand for Audit Quality
JF - Contemporary Accounting Research
Y1 - 2021
A1 - Hurley,Patrick
A1 - Mayhew,Brian
A1 - Obermire,Kara
A1 - Tegeler,Amy
KW - Accounting
U2 - a
U4 - 172822790144
ID - 172822790144
ER -
TY - JOUR
T1 - Income Shifting and U.S. International Trade in Goods Statistics
JF - Journal of Accounting and Public Policy
Y1 - 2021
A1 - Deng,Junfang
A1 - Laux,Rick C
KW - Accounting
AB - Intrafirm 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.
VL - 40
CP - 5
U2 - a
U4 - 193433554944
ID - 193433554944
ER -
TY - JOUR
T1 - Machine Learning and Survey-based Predictors of InfoSec Non-Compliance
JF - ACM Transactions on Management Information Systems
Y1 - 2021
A1 - Marshall,Byron
A1 - Curry,Michael
A1 - Correia,John
A1 - Crossler,Robert E
KW - Accounting
KW - BIS
U2 - a
U4 - 161400494080
ID - 161400494080
ER -
TY - JOUR
T1 - Machine Learning and Survey-based Predictors of InfoSec Non-Compliance
JF - ACM Transactions on Management Information Systems
Y1 - 2021
A1 - Marshall,Byron
A1 - Curry,Michael
A1 - Correia,John
A1 - Crossler,Robert E
KW - Accounting
KW - BIS
AB - Survey items developed in behavioral Information Security (InfoSec) 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.
VL - 13
CP - 2
U2 - a
U4 - 161400494080
ID - 161400494080
ER -
TY - JOUR
T1 - The New Washington State Capital Gains Tax
JF - Tax Notes
Y1 - 2021
A1 - Axelton,Z
A1 - Holbrook,Brandon
A1 - Gramlich,J
KW - Accounting
AB - In this article, the authors examine Washington’s new 7 percent capital gains tax, analyzing the tax from constitutional, practical, and policy perspectives.
UR - https://www.taxnotes.com/special-reports/capital-gains-and-losses/washington-states-new-capital-gains-tax/2021/07/08/76qql
U2 - a
U4 - 233881802752
ID - 233881802752
ER -
TY - JOUR
T1 - Prior Audit Experience and CFO Financial Reporting Aggressiveness
JF - Auditing: A Journal of Practice and Theory
Y1 - 2021
A1 - Condie,Eric R.
A1 - Obermire,Kara
A1 - Seidel,Timothy A.
A1 - Wilkins,Michael S.
KW - Accounting
U2 - a
U4 - 180826871808
ID - 180826871808
ER -
TY - JOUR
T1 - Proprietary Costs and the Reporting of Segment-level Tax Expense
JF - Journal of the American Taxation Association
Y1 - 2021
A1 - Deng,Junfang
A1 - Steele,Logan
A1 - Lynch,Dan
A1 - Gaertner,Fabio B
KW - Accounting
AB - We 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.
VL - 43
UR - https://doi.org/10.2308/JATA-19-002
CP - 1
U2 - a
U4 - 202589071360
ID - 202589071360
ER -
TY - JOUR
T1 - Express yourself: Why managers' disclosure tone varies across time and what investors learn from it
JF - Contemporary Accounting Research
Y1 - 2020
A1 - Steele,Logan
A1 - Campbell,John
A1 - Lee,Grace
KW - Accounting
VL - 37
CP - 2
U2 - a
U4 - 184531714048
ID - 184531714048
ER -
TY - JOUR
T1 - Foreign Exchange Risk, Hedging, and Tax-Motivated Outbound Income Shifting
JF - Journal of Accounting Research
Y1 - 2020
A1 - Deng,Junfang
KW - Accounting
AB - Although 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.
VL - 58
UR - https://onlinelibrary.wiley.com/doi/10.1111/1475-679X.12326
CP - 4
U2 - a
U4 - 193433618432
ID - 193433618432
ER -
TY - JOUR
T1 - Imprinting founders' blueprints on management control systems
JF - Management Accounting Research
Y1 - 2020
A1 - Akroyd,Chris
A1 - Kober,Ralph
KW - Accounting
AB - In 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.
VL - 46
UR - https://www.sciencedirect.com/science/article/pii/S1044500519300228
U2 - a
U4 - 106372657152
ID - 106372657152
ER -
TY - JOUR
T1 - Information flows among rivals and corporate investment
JF - Journal of Financial Economics
Y1 - 2020
A1 - Blackburne,Terrence
A1 - Bernard,Darren
A1 - Thornock,Jake
KW - Accounting
AB - Using 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.
VL - 136
CP - 3
U2 - a
U4 - 189615673344
ID - 189615673344
ER -
TY - JOUR
T1 - Selection benefits of below-market pay in social-mission organizations: effects on individual performance and team cooperation
JF - The Accounting Review
Y1 - 2020
A1 - Chen,Clara
A1 - Pesch,Heather
A1 - Wang,Laura
KW - Accounting
AB - Many 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.
VL - 95
CP - 1
U2 - a
U4 - 189097000960
ID - 189097000960
ER -
TY - HEAR
T1 - The Temporal Effect of Organizational Controls in an Uncertain Environment
Y1 - 2020
A1 - Akroyd,Chris
A1 - Horii,Satoshi
KW - Accounting
JA - Hawaii Accounting Research Conference
CY - Hilo, Hawaii
U2 - c
U4 - 202377150464
ID - 202377150464
ER -
TY - JOUR
T1 - Toward an Understanding of Audit Team Distribution and Performance Quality
JF - Auditing: A Journal of Practice and Theory
Y1 - 2020
A1 - Downey,Denise
A1 - Obermire,Kara
A1 - Zehms,Karla
KW - Accounting
VL - 39
CP - 4
U2 - a
U4 - 144702314496
ID - 144702314496
ER -
TY - JOUR
T1 - Undisclosed SEC Investigations
JF - Management Science
Y1 - 2020
A1 - Blackburne,Terrence
A1 - Kepler,John
A1 - Quinn,Phillip
A1 - Taylor,Daniel
KW - Accounting
U2 - a
U4 - 198996668416
ID - 198996668416
ER -
TY - JOUR
T1 - Analyst reaction to non-articulation between the balance sheet and the statement of cash flows
JF - Journal of Applied Accounting Research
Y1 - 2019
A1 - Frischmann,Peter
A1 - Lin,Kuan-Chen
A1 - Wang,Dilin
KW - Accounting
AB - Purpose: 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.
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.
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 …
U2 - a
U4 - 196241344512
ID - 196241344512
ER -
TY - JOUR
T1 - Debt Structure and Conditional Conservatism
JF - Journal of Financial Reporting
Y1 - 2019
A1 - Steele,Logan
A1 - Lee,Grace
KW - Accounting
U2 - a
U4 - 184531916800
ID - 184531916800
ER -
TY - JOUR
T1 - The emergence of management controls in an entrepreneurial company
JF - Accounting and Finance
Y1 - 2019
A1 - Akroyd,Chris
A1 - Kober,Ralph
A1 - Li,Danni
KW - Accounting
AB - The 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.
VL - 59
UR - https://onlinelibrary.wiley.com/doi/10.1111/acfi.12477
CP - 3
U2 - a
U4 - 162610606080
ID - 162610606080
ER -
TY - HEAR
T1 - A field study of management control in a family business: An appreciative inquiry approach
Y1 - 2019
A1 - Akroyd,Chris
A1 - Biswas,Sharlene
KW - Accounting
JA - 4th AIMA World Conference on Management Accounting Research
CY - Monterey Peninsula, California
U2 - c
U4 - 184616167424
ID - 184616167424
ER -
TY - CONF
T1 - Identifying potentially risky insider on-compliance using machine learning to assess multiple protection motivation behaviors
T2 - WISP2021: 2021 Workshop on Information Security and Privacy (WISP)
Y1 - 2019
A1 - Curry,Michael
A1 - Marshall,Byron
A1 - Crossler,Robert E
KW - Accounting
KW - BIS
AB - Cybersecurity 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.
JA - WISP2021: 2021 Workshop on Information Security and Privacy (WISP)
UR - https://aisel.aisnet.org/wisp2019/1
U2 - b
U4 - 245822898176
ID - 245822898176
ER -
TY - JOUR
T1 - InfoSec Process Action Model (IPAM): Targeting Insider's Weak Password Behavior
JF - Journal of Information Systems
Y1 - 2019
A1 - Curry,Michael
A1 - Marshall,Byron
A1 - Correia,John
A1 - Crossler,Robert E
KW - Accounting
KW - BIS
AB - The 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 R2 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.
VL - 33
UR - https://doi.org/10.2308/isys-52381
CP - 3
U2 - a
U4 - 162472024064
ID - 162472024064
ER -
TY - JOUR
T1 - Internationalization and Regional Entrepreneurship in China
JF - Small Business Economics
Y1 - 2019
A1 - Elston,Julie
A1 - Weidinger,Alois
KW - Accounting
KW - Finance
KW - OSU-Cascades
AB - This 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.
U2 - a
U4 - 50792673280
ID - 50792673280
ER -
TY - JOUR
T1 - Negative accounting earnings and gross domestic product
JF - Review of Accounting Studies
Y1 - 2019
A1 - Steele,Logan
A1 - Gaertner,Fabio
A1 - Kauser,Asad
KW - Accounting
U2 - a
U4 - 184531527680
ID - 184531527680
ER -
TY - JOUR
T1 - Realigning Auditors' Accountability: Experimental Evidence
JF - The Accounting Review
Y1 - 2019
A1 - Hurley,Patrick
A1 - Mayhew,Brian
A1 - Obermire,Kara
KW - Accounting
VL - 94
CP - 3
U2 - a
U4 - 144702203904
ID - 144702203904
ER -
TY - HEAR
T1 - Role of different levers of control on a family business’s professionalisation journey
Y1 - 2019
A1 - Akroyd,Chris
A1 - Biswas,Sharlene
A1 - O'Grady,Winnie
A1 - Mitchell,Kate
KW - Accounting
JA - Asia Pacific Interdisciplinary Research in Accounting Conference
CY - Auckland, New Zealand
U2 - c
U4 - 184616134656
ID - 184616134656
ER -
TY - JOUR
T1 - Book-Tax Differences and the Costs of Private Debt
JF - Advances in Accounting
Y1 - 2018
A1 - Moore,Jared
A1 - Xu,Li
KW - Accounting
AB - In 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.
CY - Amsterdam
VL - 42
U2 - a
U4 - 33844844545
ID - 33844844545
ER -
TY - JOUR
T1 - The Effect of Aggregation of Accounting Information via Segment Reporting on Accounting Conservatism"
JF - European Accounting Review
Y1 - 2018
A1 - Steele,Logan
A1 - Bens,Daniel
A1 - Monahan,Steven
KW - Accounting
AB - In 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.
VL - 27
CP - 2
U2 - a
U4 - 167853422592
ID - 167853422592
ER -
TY - JOUR
T1 - The Effects of Compensation Structures and Monetary Rewards on Managers' Decisions to Blow the Whistle
JF - Journal of Business Ethics
Y1 - 2018
A1 - Rose,Jake
A1 - Brink,A.
A1 - Norman,C.
KW - Accounting
U2 - a
U4 - 149553561600
ID - 149553561600
ER -
TY - JOUR
T1 - Effects of Stories and Checklist Decision Aids on Knowledge Structure Development and Auditor Judgment
JF - Journal of Information Systems
Y1 - 2018
A1 - Bierstaker,James
A1 - Downey,Denise
A1 - Rose,Jake
A1 - Thibodeau,Jay
KW - Accounting
VL - 32
CP - 2
U2 - a
U4 - 161190909952
ID - 161190909952
ER -
TY - JOUR
T1 - ERP Systems and Management Accounting: New Understandings through "Nudging" in Qualitative Research
JF - Journal of Accounting & Organizational Change
Y1 - 2018
A1 - Spraakman,Gary
A1 - O’Grady,Winifred
A1 - Askarany,Davood
A1 - Akroyd,Chris
KW - Accounting
AB - Purpose:
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.
Design/methodology/approach:
There were two groups of comparable respondents. Each group received a different preamble to the same questions. The differences in group responses were analyzed.
Findings:
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.
Research limitations/implications:
The research is limited by the relatively small samples and by the fact that these were different research projects.
Practical implications:
Nudging has an obvious impact on research that should not be ignored.
Social implications:
Unintentional nudging should be considered with all research projects.
Originality/value:
This paper makes explicit that nudging occurs in research whether intentional or unintentional.
VL - 14
CP - 2
U2 - a
U4 - 106372102144
ID - 106372102144
ER -
TY - HEAR
T1 - An Examination of the Relationship Between Size and Growth of Listed Firms in the United Arab Emirates
Y1 - 2018
A1 - Elston,Julie
A1 - Weidinger,Alois
A1 - Widmer,Melanie
KW - Accounting
KW - Finance
KW - OSU-Cascades
JA - 7th International Conference on Restructuring of the Global Economy (ROGE)
CY - Oxford, UK
U2 - c
U4 - 182878883840
ID - 182878883840
ER -
TY - CONF
T1 - Fear Appeals Versus Priming in Ransomware Training
T2 - Pre-ICIS Workshop on Information Security and Privacy (WISP 2018)
Y1 - 2018
A1 - Curry,Michael
A1 - Marshall,Byron
A1 - Crossler,Rob
A1 - Correia,John
KW - Accounting
KW - BIS
AB - Employee 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
priming signals intended to foster development of increased self-efficacy. Previously identified
drivers of behavior (intent, processed-nuanced forms of self-efficacy, and outcome expectations)
are measured so that the effect of the treatments can be contrasted. A scenario agreement
methodology is used to indicate behavior as a dependent variable. We expect to show that while
fear appeals are useful and help build intent to comply at the motivational stage, process-nuanced
self-efficacy treatments are expected have a stronger effect on behavior post-intentional.
JA - Pre-ICIS Workshop on Information Security and Privacy (WISP 2018)
UR - https://aisel.aisnet.org/wisp2018/1/
U2 - b
U4 - 186660982784
ID - 186660982784
ER -
TY - HEAR
T1 - How founders’ organizational blueprints influence the emergence of management control systems in an early stage firm.
Y1 - 2018
A1 - Akroyd,Chris
A1 - Kober,Ralph
KW - Accounting
JA - Global Management Accounting Research Symposium
CY - Copenhagen, Denmark
U2 - c
U4 - 166199701504
ID - 166199701504
ER -
TY - JOUR
T1 - How will the new lease accounting standard affect the relevance of lease asset accounting?
JF - Advances in Accounting
Y1 - 2018
A1 - Graham,Roger
A1 - Lin,Kuan-Chen
KW - Accounting
VL - 42
U2 - a
U4 - 185741291520
ID - 185741291520
ER -
TY - JOUR
T1 - The Influence of Other Comprehensive Income on Discretionary Expenditures.
JF - Journal of Business Finance and Accounting
Y1 - 2018
A1 - Graham,Roger
A1 - Lin,Kuan-Chen
KW - Accounting
CP - 45, 1,2
U2 - a
U4 - 162957240320
ID - 162957240320
ER -
TY - JOUR
T1 - InfoSec Process Action Model (IPAM): Systematically Addressing Individual Security Behavior
JF - Data Base for Advances in Information Systems
Y1 - 2018
A1 - Curry,Michael
A1 - Marshall,Byron
A1 - Crossler,Robert E
A1 - Correia,John
KW - Accounting
KW - BIS
AB - While 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.
VL - 49
UR - https://www.researchgate.net/publication/321138048_InfoSec_Process_Action_Model_IPAM_Systematically_Addressing_Individual_Security_Behavior
CP - SI
U2 - a
U4 - 144538011648
ID - 144538011648
ER -
TY - ABST
T1 - Innovation
Y1 - 2018
A1 - Dolan,Shannon
KW - Accounting
CY - Eugene, OR
U2 - d
U4 - 202971475968
ID - 202971475968
ER -
TY - JOUR
T1 - Management Controls and Pressure Groups: The Mediation of Overflows
JF - Accounting, Auditing and Accountability Journal
Y1 - 2018
A1 - Jollands,Stephen
A1 - Akroyd,Chris
A1 - Sawabe,Norio
KW - Accounting
AB - Purpose 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.
VL - 31
UR - https://www.emeraldinsight.com/doi/abs/10.1108/AAAJ-10-2016-2747
CP - 6
U2 - a
U4 - 69576484864
ID - 69576484864
ER -
TY - CHAP
T1 - Manipulation and Attention Checks in Behavioral Accounting Research
Y1 - 2018
A1 - Rose,Jake
KW - Accounting
U2 - d
U4 - 162521124864
ID - 162521124864
ER -
TY - JOUR
T1 - The Mitigation of High-Growth-Related Accounting Distortions after Sarbanes-Oxley
JF - Research in Accounting Regulation
Y1 - 2018
A1 - Moore,Jared
A1 - Graham,Roger
KW - Accounting
AB - Here 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.
CY - Amsterdam
VL - 30
CP - 2
U2 - a
U4 - 22336321537
ID - 22336321537
ER -
TY - JOUR
T1 - Tax Avoidance, Financial Experts on the Audit Committee, and Business Strategy
JF - Journal of Business Finance and Accounting
Y1 - 2018
A1 - Moore,Jared
A1 - Hui Hsu,Pei
A1 - Neubaum,Donald
KW - Accounting
KW - Strategy & Entrepreneurship
AB - We 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.
CY - Hoboken, NJ
VL - 45
CP - 9-10
U2 - a
U4 - 70211045377
ID - 70211045377
ER -
TY - HEAR
T1 - Analyst Reaction to Nonarticulation in the Statement of Cash Flows
Y1 - 2017
A1 - Frischmann,Peter
A1 - Wang,Dilin
A1 - Lin,Kuan-Chen
KW - Accounting
JA - 2017 Western Regional Meeting of the American Accounting Association.
CY - San Francisco, CA
U2 - c
U4 - 144795348992
ID - 144795348992
ER -
TY - JOUR
T1 - Beyond Budgeting: Distinguishing Modes of Adaptive Performance Management
JF - Advances in Management Accounting
Y1 - 2017
A1 - O'Grady,Winnie
A1 - Akroyd,Chris
A1 - Scott,Inara
KW - Accounting
KW - Business Law
VL - 29
UR - http://www.emeraldinsight.com/doi/abs/10.1108/S1474-787120170000029003
U2 - a
U4 - 142438836224
ID - 142438836224
ER -
TY - JOUR
T1 - Does Reading a Story or Checklist Result in Superior Knowledge Structure Development? Implications for Judgment and Decision Making
JF - Journal of Information Systems
Y1 - 2017
A1 - Bierstaker,James
A1 - Downey,Denise
A1 - Rose,Jake
A1 - Thibodeau,Jay
KW - Accounting
U2 - a
U4 - 166693687296
ID - 166693687296
ER -
TY - JOUR
T1 - Dual Entrenchment and Tax Management: Classified Boards and Family Firms
JF - Journal of Business Research
Y1 - 2017
A1 - Moore,Jared
A1 - Suh,SangHyun
A1 - Werner,Edward
KW - Accounting
AB - This 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.
CY - Amsterdam
VL - 79
U2 - a
U4 - 53120862209
ID - 53120862209
ER -
TY - HEAR
T1 - Examining sustainability reports
Y1 - 2017
A1 - Jollands,Stephen
A1 - Akroyd,Chris
A1 - Sawabe,Norio
KW - Accounting
JA - The European Network for Research in Organisational & Accounting Change Conference
CY - Naples, Italy
U2 - c
U4 - 151708311552
ID - 151708311552
ER -
TY - ABST
T1 - Greetings from the New Beta Alpha Psi Advisor
Y1 - 2017
A1 - Dolan,Shannon
KW - Accounting
CY - Eugene, OR
U2 - d
U4 - 202971535360
ID - 202971535360
ER -
TY - HEAR
T1 - Management Control in a Rapidly Growing Family Business
Y1 - 2017
A1 - Biswas,Sharlene
A1 - Akroyd,Chris
KW - Accounting
JA - Global Accounting & Organizational Change Network Conference
CY - Melbourne, Australia
U2 - c
U4 - 166199672832
ID - 166199672832
ER -
TY - HEAR
T1 - Management control rhythms in a product innovation setting: Enabling adaptive practices in highly competitive and uncertain environments
Y1 - 2017
A1 - Akroyd,Chris
A1 - Jollands,Stephen
A1 - Sawabe,Norio
KW - Accounting
JA - Global Management Accounting Research Symposium
CY - Sydney, Australia
U2 - c
U4 - 151708241920
ID - 151708241920
ER -
TY - JOUR
T1 - A Normative Model for Assessing SME IT Effectiveness
JF - Communications of the IIMA
Y1 - 2017
A1 - Curry,Michael
A1 - Marshall,Byron
A1 - Kawalek,Peter
KW - Accounting
KW - BIS
AB - Information technology (IT) is a key enabler of modern small businesses, yet fostering reliably
effective IT systems remains a significant challenge. This paper presents a light weight IT
effectiveness model for small businesses to assess their IT and formulate strategies for
improvement. Employing an action research approach we investigate a mixed method analysis of
120 survey responses from small family businesses and user participation in 10 semi-structured
interviews. We then conduct critical reflection to identify refinements which are validated using
72 survey responses from university students. The results present compelling evidence that
employees’ normative patterns (norms) are a significant driver of IT effectiveness in a second
order PLS predictive model able to explain 26% of observed variance.
A norms-based approach to IT effectiveness helps fill a significant research and managerial gap
for organizations unable or unwilling to adopt IT best practice frameworks used by large
organizations. Our findings imply that comparing norms to IT best practices may offer a less
technical approach to assessing IT operations, which may be well suited to small businesses.
Although further investigation cycles are needed to systematically test this model, we encourage
small business managers to: 1) anticipate IT risks and mitigate them; 2) identify measures of IT
performance, and monitor them, and 3) review/synchronize business and IT goals.
VL - 15
UR - http://scholarworks.lib.csusb.edu/ciima/vol15/iss1/3
CP - 1
U2 - a
U4 - 136324909056
ID - 136324909056
ER -
TY - ABST
T1 - Personal Motivation Measures for Personal IT Security Behavior
Y1 - 2017
A1 - Marshall,Byron
A1 - Curry,Michael
A1 - Correia,John
A1 - Crossler,Rob
KW - Accounting
KW - BIS
UR - http://aisel.aisnet.org/amcis2017/InformationSystems/Presentations/27/
U2 - d
U4 - 151117963264
ID - 151117963264
ER -
TY - BOOK
T1 - Practical Managerial Accounting
Y1 - 2017
A1 - Peacock,Brooks
A1 - Akroyd,Chris
KW - Accounting
CP - First Edition
U2 - d
U4 - 144566149120
ID - 144566149120
ER -
TY - JOUR
T1 - Taxable Income and Firm Risk
JF - Journal of the American Taxation Association
Y1 - 2017
A1 - Steele,Logan
A1 - Dhaliwal,Dan
A1 - Lee,Hye-Seung
A1 - Pincus,Morton
KW - Accounting
VL - 39
CP - 1
U2 - a
U4 - 167853553664
ID - 167853553664
ER -
TY - JOUR
T1 - Unanticipated Effects of Restricted Stock on Managers' Risky Investment Decisions.
JF - Advances in Accounting
Y1 - 2017
A1 - Rose,Jake
A1 - Rose,Ania
A1 - Suh,Ikseon
A1 - Ugrin,Joe
KW - Accounting
U2 - a
U4 - 161191469056
ID - 161191469056
ER -
TY - JOUR
T1 - When Should Audit Firms Introduce Analyses of Big Data into the Audit Process?
JF - Journal of Information Systems
Y1 - 2017
A1 - Rose,Ania
A1 - Rose,Jake
A1 - Sanderson,K.
A1 - Thibodeau,J.
KW - Accounting
AB - This 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.
VL - 31
CP - 3
U2 - a
U4 - 149553647616
ID - 149553647616
ER -
TY - HEAR
T1 - Who is Afraid of the Big Bad Wolf? The Effects of Schedule UTP
Y1 - 2017
A1 - Frischmann,Peter
A1 - Tree,David
KW - Accounting
JA - 2017 Southwestern Regional Meeting of the American Accounting Association
CY - Little Rock, Arkansas
U2 - c
U4 - 144795211776
ID - 144795211776
ER -
TY - HEAR
T1 - (3.04 Best Practices for Teaching Introductory Courses
Y1 - 2016
A1 - Bourne,Amy
KW - Accounting
JA - AAA National Meeting
CY - New York City
U2 - c
U4 - 131243728896
ID - 131243728896
ER -
TY - HEAR
T1 - An adaptive management model: A beyond budgeting informed approach
Y1 - 2016
A1 - Akroyd,Chris
A1 - O'Grady,Winnie
A1 - Scott,Inara
KW - Accounting
KW - Business Law
JA - Monash Forum on Management Accounting
CY - Melbourne, Australia
U2 - c
U4 - 144482199552
ID - 144482199552
ER -
TY - CASE
T1 - BA302: Microsoft Dynamics NAV ERP Exercise/Walkthrough
Y1 - 2016
A1 - Curry,Michael
A1 - Marshall,Byron
A1 - Raja,V.T.
A1 - Reitsma,Reindert
A1 - Wydner,Kirk
KW - Accounting
KW - BIS
AB - Whether 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.
UR - http://hdl.handle.net/1957/59858
U2 - d
U4 - 134050416640
ID - 134050416640
ER -
TY - HEAR
T1 - Beyond budgeting and management change: Responding flexibly to environmental turbulence
Y1 - 2016
A1 - Akroyd,Chris
A1 - O'Grady,Winnie
A1 - Scott,Inara
KW - Accounting
KW - Business Law
JA - Advances in Management Accounting World Conference on Management Accounting Research
CY - Monterey, California
U2 - c
U4 - 144482015232
ID - 144482015232
ER -
TY - HEAR
T1 - Corporate taxes and lobbying: Getting a seat at the table.
Y1 - 2016
A1 - Frischmann,Peter
A1 - Barrick,John
KW - Accounting
JA - 2016 Western Regional Meeting of the American Accounting Association.
CY - Seattle, WA
U2 - c
U4 - 144793772032
ID - 144793772032
ER -
TY - HEAR
T1 - Corporate taxes and lobbying: Getting a seat at the table.
Y1 - 2016
A1 - Frischmann,Peter
A1 - Barrick,John
KW - Accounting
JA - 6th European Institute for Advanced Studies in Management Conference on Current Research in Taxation.
CY - Bonn, Germany
U2 - c
U4 - 144794025984
ID - 144794025984
ER -
TY - HEAR
T1 - Discussant's Comments: Does Tax Management Play a Role in Sustaining a Competitive Advantage?
Y1 - 2016
A1 - Frischmann,Peter
KW - Accounting
JA - University of Muenster: 6th European Institute for Advanced Studies in Management Conference on Current Research in Taxation.
CY - Bonn, Germany
U2 - c
U4 - 144794277888
ID - 144794277888
ER -
TY - HEAR
T1 - Does class type matter? Factors that may help students’ decision about class type for greater success in Accounting Principles
Y1 - 2016
A1 - Bourne,Amy
KW - Accounting
JA - NE Regional AAA Meeting
CY - Boston, MA
U2 - c
U4 - 131243683840
ID - 131243683840
ER -
TY - HEAR
T1 - Fraud Brainstorming
Y1 - 2016
A1 - Rose,Jake
KW - Accounting
JA - Workshop
CY - Honolulu
U2 - c
U4 - 162520719360
ID - 162520719360
ER -
TY - JOUR
T1 - The Governance of Inter-firm Co-development Projects in an Open Innovation Setting
JF - Pacific Accounting Review
Y1 - 2016
A1 - Biswas,Sharlene
A1 - Akroyd,Chris
KW - Accounting
AB - Purpose - 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.
VL - 28
CP - 4
U2 - a
U4 - 127103715328
ID - 127103715328
ER -
TY - CONF
T1 - Hope for change in individual security behavior assessments
T2 - 2016 Pre-ICIS Workshop on Accounting Information Systems
Y1 - 2016
A1 - Curry,Michael
A1 - Marshall,Byron
A1 - Crossler,Rob
KW - Accounting
KW - BIS
JA - 2016 Pre-ICIS Workshop on Accounting Information Systems
U2 - b
U4 - 136325298176
ID - 136325298176
ER -
TY - JOUR
T1 - How Management Control Practices Enable Strategic Alignment during the Product Development Process
JF - Advances in Management Accounting
Y1 - 2016
A1 - Akroyd,Chris
A1 - Biswas,Sharlene
A1 - Chuang,Sharon
KW - Accounting
AB - Purpose – 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.
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.
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.
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.
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.
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.
VL - 26
U2 - a
U4 - 69576675328
ID - 69576675328
ER -
TY - HEAR
T1 - How the rhythm of management controls enables organizational agility in a rapidly changing environment
Y1 - 2016
A1 - Akroyd,Chris
A1 - Horii,Satoshi
A1 - Sawabe,Norio
KW - Accounting
JA - The Auckland Regional Accounting Conference
CY - Auckland, New Zealand
U2 - c
U4 - 144482078720
ID - 144482078720
ER -
TY - HEAR
T1 - How the rhythm of management controls enables organizational agility in a rapidly changing environment
Y1 - 2016
A1 - Akroyd,Chris
A1 - Horii,Satoshi
A1 - Sawabe,Norio
KW - Accounting
JA - New Zealand Management Accounting Symposium
CY - Auckland, New Zealand
U2 - c
U4 - 144482156544
ID - 144482156544
ER -
TY - HEAR
T1 - Hybrid Courses with Cub Kahn
Y1 - 2016
A1 - Bourne,Amy
KW - Accounting
JA - Integrated Learning Resource Center Colloquium
CY - Corvallis
U2 - c
U4 - 132918355968
ID - 132918355968
ER -
TY - JOUR
T1 - The Impact of Tax Rate Changes on Intercorporate Investment
JF - Advances in Accounting
Y1 - 2016
A1 - Gary,Robert
A1 - Moore,Jared
A1 - Sisneros,Craig
A1 - Terando,William
KW - Accounting
AB - We 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.
CY - Amsterdam
VL - 34
U2 - a
U4 - 14078947329
ID - 14078947329
ER -
TY - HEAR
T1 - The Influence of Budgeting on Product Innovation
Y1 - 2016
A1 - Akroyd,Chris
A1 - Horii,Satoshi
A1 - Sawabe,Norio
KW - Accounting
JA - British Accounting and Finance Association Annual Conference
CY - Bath, UK
U2 - c
U4 - 127103989760
ID - 127103989760
ER -
TY - HEAR
T1 - Internationalization, Geographic Location and Entrepreneurial Intention
Y1 - 2016
A1 - Weidinger,Alois
KW - Accounting
KW - OSU-Cascades
CY - McMinnville, OR
U2 - c
U4 - 158385451008
ID - 158385451008
ER -
TY - HEAR
T1 - Internationalization, Geographic Location and Entrepreneurial Intention
Y1 - 2016
A1 - Weidinger,Alois
KW - Accounting
KW - OSU-Cascades
JA - Academy of International Business (AIB) Conference
CY - New Orleans, LA
U2 - c
U4 - 158385537024
ID - 158385537024
ER -
TY - HEAR
T1 - Management controls, framing and overflowing: The construction of a boundary in relation to non-transacting parties
Y1 - 2016
A1 - Akroyd,Chris
A1 - Jollands,Stephen
KW - Accounting
JA - AAA Management Accounting Section Meeting
CY - Dallas
U2 - c
U4 - 115812431872
ID - 115812431872
ER -
TY - JOUR
T1 - Material Control Weakness Corrections: The Enduring Effects of Trust in Management
JF - Behavioral Research in Accounting
Y1 - 2016
A1 - Rose,Jake
A1 - Rose,Ania
A1 - Norman,C.
KW - Accounting
VL - 28
CP - 2
U2 - a
U4 - 149553510400
ID - 149553510400
ER -
TY - JOUR
T1 - The MCS Package in a Non-Budgeting Organisation: A Case Study of Mainfreight
JF - Qualitative Research in Accounting and Management
Y1 - 2016
A1 - O'Grady,Winnie
A1 - Akroyd,Chris
KW - Accounting
AB - Purpose – 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.
VL - 13
CP - 1
U2 - a
U4 - 69576716288
ID - 69576716288
ER -
TY - JOUR
T1 - The role of informal capital on new venture formation and growth in China
JF - Small Business Economics
Y1 - 2016
A1 - Elston,Julie
A1 - Chen,Sandy
A1 - Weidinger,Alois
KW - Accounting
KW - Finance
KW - OSU-Cascades
KW - OSU-Cascades Hospitality Mgt
AB - This 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.
VL - 46
CP - 1
U2 - a
U4 - 50792955904
ID - 50792955904
ER -
TY - HEAR
T1 - The Role of Internationalization and Geographic Location
Y1 - 2016
A1 - Weidinger,Alois
KW - Accounting
KW - OSU-Cascades
JA - 33rd Annual International Business Research Conference
CY - Dubai, UAE
U2 - c
U4 - 158385899520
ID - 158385899520
ER -
TY - HEAR
T1 - The Role of Internationalization and Geographic Location
Y1 - 2016
A1 - Weidinger,Alois
KW - Accounting
KW - OSU-Cascades
JA - 34th International Business Research Conference
CY - London, UK
U2 - c
U4 - 158385688576
ID - 158385688576
ER -
TY - HEAR
T1 - (See proceeding paper above) Hope for change in individual security behavior assessments
Y1 - 2016
A1 - Marshall,Byron
KW - Accounting
KW - BIS
JA - 2016 Pre-ICIS Workshop on Accounting Information Systems.
CY - Dublin, Ireland
U2 - c
U4 - 144539232256
ID - 144539232256
ER -
TY - HEAR
T1 - The Temporal Effect of Management Control in an Uncertain Environment
Y1 - 2016
A1 - Akroyd,Chris
A1 - Horii,Satoshi
A1 - Sawabe,Norio
KW - Accounting
JA - The University of Wisconsin - Madison - Accounting Workshop
CY - Madison, Wisconsin
U2 - c
U4 - 144557729792
ID - 144557729792
ER -
TY - CONF
T1 - Is There Really a Slippery Slope to Fraud?
Y1 - 2016
A1 - Rose,Jake
A1 - Rose,Ania
KW - Accounting
U2 - b
U4 - 162461423616
ID - 162461423616
ER -
TY - CONF
T1 - Unraveling K-12 Standard Alignment; Report on a New Attempt
T2 - Joint Conference on Digital Libraries
Y1 - 2016
A1 - Marshall,Byron
A1 - Reitsma,Reindert
A1 - Samson,Carleigh
KW - Accounting
KW - BIS
AB - We 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.
JA - Joint Conference on Digital Libraries
U2 - b
U4 - 127038310400
ID - 127038310400
ER -
TY - CONF
T1 - When Fraud Brainstorming is Dysfunctional
Y1 - 2016
A1 - Rose,Ania
A1 - Rose,Jake
KW - Accounting
U2 - b
U4 - 162461310976
ID - 162461310976
ER -
TY - CONF
T1 - When Should Audit Firms Introduce Analyses of Big Data Into the Audit Process?
Y1 - 2016
A1 - Rose,Ania
A1 - Rose,Jake
A1 - Sanderson,Kerri
A1 - Thibodeau,Jay
KW - Accounting
U2 - b
U4 - 162461386752
ID - 162461386752
ER -
TY - JOUR
T1 - Why do Analysts Issue Forecast Revisions Inconsistent with Prior Stock Returns?
JF - Accounting and Finance
Y1 - 2016
A1 - Graham,Roger
A1 - Lin,Kuan-Chen
KW - Accounting
U2 - a
U4 - 162957299712
ID - 162957299712
ER -
TY - HEAR
T1 - Active Teaching and Learning in a Flipped Classroom
Y1 - 2015
A1 - Bourne,Amy
A1 - Megraw,Molly
KW - Accounting
JA - CTL Winter Symposium 2015
CY - 91
U2 - c
U4 - 103590080512
ID - 103590080512
ER -
TY - CONF
T1 - Affordance Perception in Risk Adverse IT Adoption: An Agenda to Identify Drivers of Risk Consideration and Control Adoption in Individual Technology Choices
T2 - 2015 Pre-ICIS Workshop on Accounting Information Systems
Y1 - 2015
A1 - Curry,Michael
A1 - Marshall,Byron
KW - Accounting
KW - BIS
JA - 2015 Pre-ICIS Workshop on Accounting Information Systems
U2 - b
U4 - 120099989504
ID - 120099989504
ER -
TY - JOUR
T1 - Collegiality in Business Schools: Development of a Collegiality Measure and Evaluations of its Implications
JF - International Journal of Educational Management
Y1 - 2015
A1 - Miles,M.
A1 - Shepherd,C.
A1 - Rose,Jake
A1 - Dibben,M.
KW - Accounting
VL - 29
CP - 3
U2 - a
U4 - 149553381376
ID - 149553381376
ER -
TY - BOOK
T1 - Core Concepts of Accounting Information Systems, 13th edition
Y1 - 2015
A1 - Rose,Jake
KW - Accounting
CP - 13
U2 - d
U4 - 162521120768
ID - 162521120768
ER -
TY - JOUR
T1 - Core Values as a Management Control in the Construction of "Sustainable Development"
JF - Qualitative Research in Accounting and Management
Y1 - 2015
A1 - Jollands,Stephen
A1 - Akroyd,Chris
A1 - Sawabe,Norio
KW - Accounting
AB - Purpose: 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.
VL - 12
UR - http://www.emeraldinsight.com/loi/qram
CP - 2
U2 - a
U4 - 69576423424
ID - 69576423424
ER -
TY - HEAR
T1 - Discussant - – Trade-Offs Between Tax and Financial Reporting Benefits: Evidence from Taxable Acquisitions
Y1 - 2015
A1 - Frischmann,Peter
KW - Accounting
JA - American Accounting Association Annual Meeting
CY - Chicago, Ill
U2 - c
U4 - 123770546176
ID - 123770546176
ER -
TY - JOUR
T1 - Does Auditor Size Matter? Evidence from Small Audit Firms
JF - Advances in Accounting
Y1 - 2015
A1 - Huang,Huichi
KW - Accounting
VL - 31
CP - 1
U2 - a
U4 - 216752910336
ID - 216752910336
ER -
TY - HEAR
T1 - The Effect of Budget Cycles and the Rhythm of Organizational Activities on Product Innovation
Y1 - 2015
A1 - Akroyd,Chris
A1 - Horii,Satoshi
A1 - Sawabe,Norio
KW - Accounting
JA - North Carolina State University Accounting Workshop
CY - Raleigh, North Carolina
U2 - c
U4 - 144556083200
ID - 144556083200
ER -
TY - JOUR
T1 - The Effects of Guanxi and Compensation Structure on the Objectivity of Chinese Internal Auditors
JF - Advances in Accounting Behavioral Research
Y1 - 2015
A1 - Li,Y.
A1 - Rose,Ania
A1 - Rose,Jake
A1 - Tang,F.
KW - Accounting
VL - 18
U2 - a
U4 - 149553451008
ID - 149553451008
ER -
TY - JOUR
T1 - Employers' Perceptions of Information Technology Competency Requirements for Management Accounting Graduates
JF - Accounting Education
Y1 - 2015
A1 - Spraakman,Gary
A1 - O’Grady,Winifred
A1 - Askarany,Davood
A1 - Akroyd,Chris
KW - Accounting
AB - Management 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.
VL - 25
UR - http://www.tandfonline.com/doi/full/10.1080/09639284.2015.1089177
CP - 5
U2 - a
U4 - 88027457536
ID - 88027457536
ER -
TY - JOUR
T1 - An Expanded Approach to Teaching the Statement of Cash Flows and Free Cash Flow Estimation
JF - Advances in Accounting Education: Teaching and Curriculum Innovations
Y1 - 2015
A1 - Frischmann,Peter
A1 - Santhanakrishnan,Mukunthan
A1 - Pumphery,Lela (Kitty)
KW - Accounting
U2 - a
U4 - 87505311744
ID - 87505311744
ER -
TY - CONF
T1 - The Impact of internal controls on fraud norms
T2 - American Accounting Association Annual Meetings
Y1 - 2015
A1 - Pesch,Heather
KW - Accounting
JA - American Accounting Association Annual Meetings
CY - Chicago, IL
U2 - b
U4 - 189097408512
ID - 189097408512
ER -
TY - JOUR
T1 - Improving IT Assessment with IT Artifact Affordance Perception Priming
JF - International Journal of Accounting Information Systems
Y1 - 2015
A1 - Curry,Michael
A1 - Marshall,Byron
A1 - Kawalek,Peter
KW - Accounting
KW - BIS
AB - Accurately 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).
VL - 19
UR - http://people.oregonstate.edu/~marshaby/Papers/IJAIS%20-%20IT%20Artifact%20Affordance%20Perception%20Priming.pdf
U2 - a
U4 - 106888814592
ID - 106888814592
ER -
TY - HEAR
T1 - Management Control of Time and Space: (Re)framing the Transacting Context
Y1 - 2015
A1 - Akroyd,Chris
A1 - Jollands,Stephen
A1 - Sawabe,Norio
KW - Accounting
JA - Japan Association of Management Accounting
CY - Osaka, Japan
U2 - c
U4 - 114071912448
ID - 114071912448
ER -
TY - JOUR
T1 - A quantile regression analysis on corporate governance and the cost of bank loans: a research note
JF - Journal of Accounting and Finance
Y1 - 2015
A1 - Huang,Huichi
KW - Accounting
VL - 14
CP - 1
U2 - a
U4 - 216752801792
ID - 216752801792
ER -
TY - HEAR
T1 - The Role of Informal Capital in Growth in China
Y1 - 2015
A1 - Weidinger,Alois
KW - Accounting
KW - OSU-Cascades
JA - World Conference on “Entrepreneurship at a Global Crossroads”
CY - Dubai, UAE
U2 - c
U4 - 158385997824
ID - 158385997824
ER -
TY - HEAR
T1 - The role of internationalization and geographic location on entrepreneurial intention: empirical evidence from China
Y1 - 2015
A1 - Weidinger,Alois
KW - Accounting
KW - OSU-Cascades
JA - World Conference on “Entrepreneurship at a Global Crossroads”
CY - Dubai, UAE
U2 - c
U4 - 158386122752
ID - 158386122752
ER -
TY - HEAR
T1 - Temporality, Change and the Stand-alone Sustainability Report
Y1 - 2015
A1 - Jollands,Stephen
A1 - Akroyd,Chris
A1 - Sawabe,Norio
KW - Accounting
JA - European Network for Research in Organisational and Accounting Change
CY - Galway, Ireland
U2 - c
U4 - 114072141824
ID - 114072141824
ER -
TY - CONF
T1 - Weather Factors and Online Product/Service Reviews
T2 - 'Doing IS Research in China' Workshop of the Pacific Asia Conference on Information Systems (PACIS 2015)
Y1 - 2015
A1 - Feng,Jiao
A1 - Yao,Zhong
A1 - Zhu,Bin
A1 - Marshall,Byron
KW - Accounting
KW - BIS
KW - Business Analytics
JA - 'Doing IS Research in China' Workshop of the Pacific Asia Conference on Information Systems (PACIS 2015)
U2 - b
U4 - 107158784000
ID - 107158784000
ER -
TY - BOOK
T1 - The Complaints Process and Violations at the 91 Board of Accountancy
Y1 - 2014
A1 - Graham,Roger
KW - Accounting
U2 - d
U4 - 87764023296
ID - 87764023296
ER -
TY - HEAR
T1 - Discussant - The relevance of tax information in other comprehensive income
Y1 - 2014
A1 - Frischmann,Peter
KW - Accounting
JA - American Accounting Association Annual Meeting
CY - Atlanta
U2 - c
U4 - 99695368192
ID - 99695368192
ER -
TY - JOUR
T1 - The information content of mandatory risk factor disclosures in corporate filings
JF - Review of Accounting Studies
Y1 - 2014
A1 - Steele,Logan
A1 - Campbell,John
A1 - Chen,Hsinchun
A1 - Dhaliwal,Dan
A1 - Lu,Hsin-min
KW - Accounting
VL - 19
CP - 1
U2 - a
U4 - 167853649920
ID - 167853649920
ER -
TY - HEAR
T1 - Information Technology Requirements for Newly Hired Management Accounting Graduates
Y1 - 2014
A1 - Spraakman,Gary
A1 - Akroyd,Chris
KW - Accounting
JA - Midyear Meeting of the International Accounting Section of the American Accounting Association
CY - San Antonio
U2 - c
U4 - 88026677248
ID - 88026677248
ER -
TY - JOUR
T1 - IT Artifact Bias: How exogenous predilections influence organizational information system paradigms
JF - International Journal of Information Management
Y1 - 2014
A1 - Curry,Michael
A1 - Marshall,Byron
A1 - Kawalek,Peter
KW - Accounting
KW - BIS
AB - Efforts 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.
VL - 34
UR - http://dx.doi.org/10.1016/j.ijinfomgt.2014.02.005
CP - 4
U2 - a
U4 - 86233214976
ID - 86233214976
ER -
TY - CONF
T1 - The Moderating Power of IT Bias on User Acceptance of Technology
T2 - Sixth Annual Pre-ICIS Workshop on Accounting Information Systems
Y1 - 2014
A1 - Marshall,Byron
A1 - Curry,Michael
A1 - Kawalek,Peter
KW - Accounting
KW - BIS
JA - Sixth Annual Pre-ICIS Workshop on Accounting Information Systems
CY - Auckland
U2 - b
U4 - 105740615680
ID - 105740615680
ER -
TY - HEAR
T1 - Why Do Analysts Issue Forecast Revisions Inconsistent with Prior Stock Returns? Determinants and Consequences
Y1 - 2014
A1 - Lin,Kuan-Chen
A1 - Graham,Roger
KW - Accounting
JA - 26th Asian Pacific Conference on International Accounting Issues
CY - Taipei, Taiwan
U2 - c
U4 - 105258758144
ID - 105258758144
ER -
TY - HEAR
T1 - Why Do Analysts Issue Forecast Revisions Inconsistent with Prior Stock Returns? Determinants and Consequences
Y1 - 2014
A1 - Lin,Kuan-Chen
A1 - Graham,Roger
KW - Accounting
JA - COB Brownbag
CY - United States
U2 - c
U4 - 105027817472
ID - 105027817472
ER -
TY - JOUR
T1 - Will Disclosure of Friendship Ties between Directors and CEOs Yield Perverse Effects?
JF - The Accounting Review
Y1 - 2014
A1 - Rose,Jake
A1 - Rose,Ania
A1 - Norman,C.
A1 - Mazza,C.
KW - Accounting
VL - 89
CP - 4
U2 - a
U4 - 149553254400
ID - 149553254400
ER -
TY - JOUR
T1 - The choice between rights and underwritten equity offerings: Evidence from Chinese Stock Markets
JF - Journal of Multinational Financial Management
Y1 - 2013
A1 - Dang,Li
A1 - Yang,Jimmy
KW - Accounting
KW - Finance
AB - We 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.
VL - 23
CP - 3
U2 - a
U4 - 2658564097
ID - 2658564097
ER -
TY - JOUR
T1 - Decision usefulness of whole-asset operating lease capitalizations
JF - Advances in Accounting
Y1 - 2013
A1 - Graham,Roger
A1 - King,Raymond
KW - Accounting
VL - 29
CP - 1
U2 - a
U4 - 33902987265
ID - 33902987265
ER -
TY - ABST
T1 - Guest editorial: Introduction to Management Accounting Change in Japan
Y1 - 2013
A1 - Akroyd,Chris
A1 - Kato,Yutaka
KW - Accounting
AB - Purpose –The purpose of this paper is to introduce this special issue on management accounting change in Japan.
Design/methodology/approach – This paper provides a summary to the papers in this special issue and reflects on the themes and findings revealed.
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.
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.
VL - 9
UR - http://www.emeraldinsight.com/doi/full/10.1108/JAOC-03-2013-0031
CP - 4
U2 - d
U4 - 69460856832
ID - 69460856832
ER -
TY - JOUR
T1 - The Influence of Director Stock Ownership and Board Discussion Transparency on Financial Reporting Quality
JF - Accounting, Organizations and Society
Y1 - 2013
A1 - Rose,Jake
A1 - Mazza,C.
A1 - Norman,C.
A1 - Rose,Ania
KW - Accounting
VL - 38
U2 - a
U4 - 149553092608
ID - 149553092608
ER -
TY - HEAR
T1 - Investigating The Role Of Stand-alone Sustainability Reports
Y1 - 2013
A1 - Jollands,Stephen
A1 - Akroyd,Chris
KW - Accounting
JA - Seventh Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference
CY - Kobe, Japan
U2 - c
U4 - 88026742784
ID - 88026742784
ER -
TY - HEAR
T1 - The Network Effects of Core Values on Management Controls
Y1 - 2013
A1 - Jollands,Stephen
A1 - Akroyd,Chris
KW - Accounting
JA - Management Accounting Section Research and Case Conference
CY - New Orleans
U2 - c
U4 - 69461825536
ID - 69461825536
ER -
TY - JOUR
T1 - Is the Objectivity of Internal Audit Compromised When the Internal Audit Function is a Management Training Ground?
JF - Journal of Accounting and Finance
Y1 - 2013
A1 - Rose,Ania
A1 - Rose,Jake
A1 - Norman,C.
KW - Accounting
VL - 53
CP - 4
U2 - a
U4 - 149553135616
ID - 149553135616
ER -
TY - HEAR
T1 - A predictive survey which guides students to the appropriate learning environment for successful completion of a financial accounting course
Y1 - 2013
A1 - Bourne,Amy
KW - Accounting
JA - CBFA Chicago, IL
CY - Chicago, IL
U2 - c
U4 - 78406572032
ID - 78406572032
ER -
TY - HEAR
T1 - A predictive survey which guides students to the appropriate learning environment for successful completion of a financial accounting course
Y1 - 2013
A1 - Bourne,Amy
KW - Accounting
JA - AAA Western Region conference
CY - San Fran, CA
U2 - c
U4 - 68908591104
ID - 68908591104
ER -
TY - JOUR
T1 - A Revenue Management Perspective of Management Accounting Practice in Small Businesses
JF - Meditari Accountancy Research
Y1 - 2013
A1 - Ng,Fred
A1 - Harrison,Julie
A1 - Akroyd,Chris
KW - Accounting
AB - Purpose: 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.
CY - Bingley
VL - 21
UR - http://www.emeraldinsight.com/doi/abs/10.1108/MEDAR-07-2012-0023
CP - 2
U2 - a
U4 - 69460633600
ID - 69460633600
ER -
TY - JOUR
T1 - Schedule UTP: Stock Price Reaction and Financial Reporting Consequences; Discussant's Comments
JF - Journal of the American Taxation Association
Y1 - 2013
A1 - Frischmann,Peter
KW - Accounting
VL - 35-1
CP - Spring, 2013
U2 - a
U4 - 86986772480
ID - 86986772480
ER -
TY - HEAR
T1 - Weeklies In, Budgets Out
Y1 - 2013
A1 - O'Grady,Winnie
A1 - Akroyd,Chris
KW - Accounting
JA - Tenth Global Management Accounting Research Symposium (GMARS)
CY - Lancing, Michigan
U2 - c
U4 - 88026775552
ID - 88026775552
ER -
TY - JOUR
T1 - Can Intermediary-based Science Standards Crosswalking Work? Some Evidence from Mining the Standard Alignment Tool (SAT)
JF - Journal of the Association for Information Science and Technology
Y1 - 2012
A1 - Reitsma,Reindert
A1 - Marshall,Byron
A1 - Chart,Trevor
KW - Accounting
KW - BIS
AB - We 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.
VL - 63
UR - http://people.oregonstate.edu/~marshaby/Papers/ReitsmaMarshallChart_StandardsCrosswalking_JASIST2012.pdf
U2 - a
U4 - 43025678337
ID - 43025678337
ER -
TY - JOUR
T1 - Chief Audit Executives' Evaluations of Whistle-Blowing Allegations
JF - Behavioral Research in Accounting
Y1 - 2012
A1 - Guthrie,C.
A1 - Norman,C.
A1 - Rose,Jake
KW - Accounting
VL - 24
CP - 2
U2 - a
U4 - 149552633856
ID - 149552633856
ER -
TY - JOUR
T1 - Designing Decision Aids to Promote Expertise Development
JF - Journal of Information Systems
Y1 - 2012
A1 - Rose,Jake
A1 - McKay,B.
A1 - Norman,C.
A1 - Rose,Ania
KW - Accounting
VL - 26
CP - 1
U2 - a
U4 - 149552578560
ID - 149552578560
ER -
TY - JOUR
T1 - Discussion of "Do Voting Rights Matter? Evidence from the Adoption of Equity-Based Compensation Plans."
JF - Contemporary Accounting Research
Y1 - 2012
A1 - Blackburne,Terrence
A1 - Armstrong,Christoper
KW - Accounting
VL - 29
U2 - a
U4 - 189615654912
ID - 189615654912
ER -
TY - HEAR
T1 - Disentangling IT Artifact Bias
Y1 - 2012
A1 - Curry,Michael
A1 - Marshall,Byron
KW - Accounting
KW - BIS
JA - 4th Annual Pre-ICIS Workshop on Accounting Information Systems
CY - Orlando, Florida
U2 - c
U4 - 69567012864
ID - 69567012864
ER -
TY - JOUR
T1 - Does it matter where assets are held and income is derived? Further evidence of differential value relevance from Quebec
JF - Journal of International Accounting, Auditing and Taxation
Y1 - 2012
A1 - Graham,Roger
A1 - Morrill,Cameron
A1 - Morrill,Janet
KW - Accounting
AB - In 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.
U2 - a
U4 - 48319899648
ID - 48319899648
ER -
TY - HEAR
T1 - The emergence and utilisation of management control systems in a high growth firm
Y1 - 2012
A1 - Akroyd,Chris
A1 - Kober,Ralph
KW - Accounting
JA - American Accounting Association Annual Meeting
CY - Washington DC
U2 - c
U4 - 69575600128
ID - 69575600128
ER -
TY - JOUR
T1 - Empirical Evidence on the Impact of External Monitoring on Book-Tax Differences
JF - Advances in Accounting
Y1 - 2012
A1 - Moore,Jared
KW - Accounting
AB - This 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).
VL - 28
CP - 2
U2 - a
U4 - 2716817409
ID - 2716817409
ER -
TY - HEAR
T1 - Family Business Venturing in Adjacent Competitive Domains: Avoiding Sibling Clashes and Structuring Ventures for Success
Y1 - 2012
A1 - Garrett,Robert
A1 - Meeks-Koch,Jean
KW - Accounting
KW - Strategy & Entrepreneurship
JA - 2012 FFI Conference
CY - Brussels, Belgium
U2 - c
U4 - 51278159872
ID - 51278159872
ER -
TY - CONF
T1 - Is It You or the Message: Why Do People Pass Along Micro-Blogging Messages?
T2 - The Eleventh Workshop on e-Business (WeB'12)
Y1 - 2012
A1 - Zhu,Bin
A1 - Marshall,Byron
KW - Accounting
KW - BIS
KW - Business Analytics
JA - The Eleventh Workshop on e-Business (WeB'12)
CY - Orlando, Florida
U2 - b
U4 - 107914813440
ID - 107914813440
ER -
TY - HEAR
T1 - Material Weaknesses and the Market Valuation of Unrecognized Tax Benefits
Y1 - 2012
A1 - Frischmann,Peter
KW - Accounting
JA - Western Regional Meeting
CY - Vancouver, WA
U2 - c
U4 - 88028985344
ID - 88028985344
ER -
TY - HEAR
T1 - Schedule UTP: Reducing Tax Return Uncertainty or Increasing Financial Statement Engineering?
Y1 - 2012
A1 - Frischmann,Peter
KW - Accounting
JA - Accounting Workshop
CY - Corvallis, OR
U2 - c
U4 - 88028995584
ID - 88028995584
ER -
TY - HEAR
T1 - Schedule UTP: Stock Price Reaction and Financial Reporting Consequences
Y1 - 2012
A1 - Frischmann,Peter
KW - Accounting
JA - Journal of the American Taxation Association (JATA)
CY - New Orleans, LA
U2 - c
U4 - 88028989440
ID - 88028989440
ER -
TY - HEAR
T1 - Trust and control: The case of a high-growth firm
Y1 - 2012
A1 - Akroyd,Chris
A1 - Kober,Ralph
KW - Accounting
JA - American Accounting Association Annual Meeting
CY - Washington DC
U2 - c
U4 - 69575692288
ID - 69575692288
ER -
TY - JOUR
T1 - Are Engagement Quality Reviews Really Objective?
JF - Advances in Accounting Behavioral Research
Y1 - 2011
A1 - Jones,A.
A1 - Norman,C.
A1 - Rose,Jake
KW - Accounting
VL - 14
U2 - a
U4 - 149552492544
ID - 149552492544
ER -
TY - HEAR
T1 - Do Financial Analysts Respond Efficiently to Managers’ Earnings Guidance?
Y1 - 2011
A1 - Lin,Kuan-Chen
KW - Accounting
JA - Miami Rookie Camp
CY - Coral Gables, Florida
U2 - c
U4 - 70211624960
ID - 70211624960
ER -
TY - HEAR
T1 - Do Financial Analysts Respond Efficiently to Managers’ Earnings Guidance?
Y1 - 2011
A1 - Lin,Kuan-Chen
KW - Accounting
JA - 91 Interview
U2 - c
U4 - 69322461184
ID - 69322461184
ER -
TY - JOUR
T1 - The Earnings Effects of Marketing Communications Expenditures during Recessions
JF - Journal of Advertising
Y1 - 2011
A1 - Graham,Roger
A1 - Frankenberger,Kristina D
KW - Accounting
VL - 40
CP - 2
U2 - a
U4 - 33902966785
ID - 33902966785
ER -
TY - JOUR
T1 - The Effects of Disclosure Type and Audit Committee Expertise on Chief Audit Executives' Tolerance for Financial Misstatements
JF - Accounting, Organizations and Society
Y1 - 2011
A1 - Norman,C.
A1 - Rose,Jake
A1 - Suh,I.
KW - Accounting
VL - 36
CP - 2
U2 - a
U4 - 149552539648
ID - 149552539648
ER -
TY - JOUR
T1 - Empirical Evidence on the Impact of Book-Tax Differences on Divergence of Opinion Among Investors
JF - Journal of the American Taxation Association
Y1 - 2011
A1 - Moore,Jared
A1 - Comprix,Joseph
A1 - Graham,Roger
KW - Accounting
AB - It 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 statements
CY - Sarasota, FL
VL - 33
CP - 1
U2 - a
U4 - 2716860417
ID - 2716860417
ER -
TY - JOUR
T1 - The Integration Substitute: The Role of Controls in Managing Human Asset Specificity
JF - Accounting and Finance
Y1 - 2011
A1 - Sridharan,V.G.
A1 - Akroyd,Chris
KW - Accounting
AB - As 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.
VL - 51
UR - http://onlinelibrary.wiley.com/journal/10.1111/(ISSN)1467-629X
CP - 4
U2 - a
U4 - 57646350336
ID - 57646350336
ER -
TY - HEAR
T1 - Misleading Earnings Guidance
Y1 - 2011
A1 - Lin,Kuan-Chen
KW - Accounting
JA - Financial Accounting and Reporting Section
U2 - c
U4 - 69322403840
ID - 69322403840
ER -
TY - HEAR
T1 - Misleading Earnings Guidance
Y1 - 2011
A1 - Lin,Kuan-Chen
KW - Accounting
JA - American Accounting Association Annual Meeting
U2 - c
U4 - 69322424320
ID - 69322424320
ER -
TY - JOUR
T1 - Organizational Information Technology Norms and IT Quality
JF - Communications of the IIMA
Y1 - 2011
A1 - Marshall,Byron
A1 - Curry,Michael
A1 - Reitsma,Reindert
KW - Accounting
KW - BIS
AB - The 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.
VL - 11
UR - http://www.iima.org/index.php?option=com_phocadownload&view=category&id=60:2011-volume-11-issue-4&Itemid=68
CP - 4
U2 - a
U4 - 40795119617
ID - 40795119617
ER -
TY - JOUR
T1 - The Roles of Management Control in a Product Development Setting
JF - Qualitative Research in Accounting and Management
Y1 - 2011
A1 - Akroyd,Chris
A1 - Maguire,W.
KW - Accounting
AB - Purpose – 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.
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.
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.
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.
Originality/value – The paper extends the research in this area by showing how and why management control can take on multiple roles in practice.
VL - 8
UR - http://www.emeraldinsight.com/loi/qram
CP - 3
U2 - a
U4 - 57646927872
ID - 57646927872
ER -
TY - JOUR
T1 - The Short Happy Life of Celiant Corporation: Did Managerialism at Lucent Technologies Divert Shareholder Wealth to Private Equity Investors?
JF - Critical Perspectives on Accounting
Y1 - 2011
A1 - Graham,Roger
A1 - Banyi,Monica
A1 - Caplan,Dennis
KW - Accounting
KW - MBA
VL - 22
CP - 4
U2 - a
U4 - 33902960641
ID - 33902960641
ER -
TY - HEAR
T1 - Small Audit Firms and Earnings Manipulation
Y1 - 2011
A1 - Huang,Huichi
KW - Accounting
JA - Workshop
U2 - c
U4 - 69988753408
ID - 69988753408
ER -
TY - CONF
T1 - World vs. Method: Educational Standard Formulation Impacts Document Retrieval
T2 - Proceedings of the Joint Conference on Digital Libraries (JCDL'11),Ottawa, Canada.
Y1 - 2011
A1 - Marshall,Byron
A1 - Reitsma,Reindert
KW - Accounting
KW - BIS
AB - Although 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.
JA - Proceedings of the Joint Conference on Digital Libraries (JCDL'11),Ottawa, Canada.
U2 - b
U4 - 33636190209
ID - 33636190209
ER -
TY - HEAR
T1 - Accounting Disclosure Quality and Synergy Gains: Evidence from Cross-Border Mergers and Acquisitions
Y1 - 2010
A1 - Eiler,Lisa
KW - Accounting
JA - International Accounting Section Mid-Year Meeting
CY - Palm Beach, CA
U2 - c
U4 - 38044510209
ID - 38044510209
ER -
TY - JOUR
T1 - Accounting Doctoral Program Demographics
JF - Advances in Accounting Education: Teaching and Curriculum Innovations
Y1 - 2010
A1 - Baldwin,Amelia A
A1 - Brown,Carol
A1 - Trinkle,Brad S
KW - Accounting
KW - Dean's Office
AB - Accounting 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?
VL - 11
U2 - a
U4 - 8680329217
ID - 8680329217
ER -
TY - JOUR
T1 - Accounting Doctoral Program Demographics
JF - Advances in Accounting Education: Teaching and Curriculum Innovations
Y1 - 2010
A1 - Baldwin,Amelia A
A1 - Brown,Carol
A1 - Trinkle,Brad S
KW - Accounting
KW - Dean's Office
AB - Accounting 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?
VL - 11
U2 - a
U4 - 8680329217
ID - 8680329217
ER -
TY - JOUR
T1 - Aspects of 'Relevance' in the Alignment of Curriculum with Educational Standards
JF - Information Processing & Management
Y1 - 2010
A1 - Reitsma,Reindert
A1 - Marshall,Byron
A1 - Zarske,Malinda
KW - Accounting
KW - BIS
AB - Retrieval 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.
VL - 46
UR - http://www.sciencedirect.com/science/article/B6VC8-4XF7Y02-1/2/3fd5e4257f3d904d5929eeff2185c678
CP - 3
U2 - a
U4 - 12651030529
ID - 12651030529
ER -
TY - HEAR
T1 - Capitalization of Operating Leases and Future Operating Income, Manitoba Certified General Accountants Research Conference, May 2010, Winnipeg, Manitoba.*
Y1 - 2010
A1 - Graham,Roger
KW - Accounting
JA - Research Conference
CY - Winnipeg, Manitoba
U2 - c
U4 - 33903005697
ID - 33903005697
ER -
TY - JOUR
T1 - A conceptual approach to the individual NOL deduction
JF - CPA Journal
Y1 - 2010
A1 - Boes,Richard
A1 - Frischmann,Peter
KW - Accounting
CY - New York, New York
U2 - a
U4 - 85490915328
ID - 85490915328
ER -
TY - HEAR
T1 - Do Managers Alter the Tone of their Earnings Announcements Around Equity Compensation Transactions?
Y1 - 2010
A1 - Tama-Sweet,Isho
KW - Accounting
JA - AAA Western Regional Meeting
U2 - c
U4 - 38080387073
ID - 38080387073
ER -
TY - HEAR
T1 - Do Managers Alter the Tone of their Earnings Announcements Around Equity Compensation Transactions?
Y1 - 2010
A1 - Tama-Sweet,Isho
KW - Accounting
JA - AAA Annual Meeting
U2 - c
U4 - 38080374785
ID - 38080374785
ER -
TY - CONF
T1 - Does Using CobiT Improve IT Solution Proposals?
T2 - AAA Annual Meeting, IS Section
Y1 - 2010
A1 - Marshall,Byron
A1 - Curry,Michael
A1 - Reitsma,Reindert
KW - Accounting
KW - BIS
AB - The 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.
JA - AAA Annual Meeting, IS Section
U2 - b
U4 - 16758226945
ID - 16758226945
ER -
TY - HEAR
T1 - The Geography of Accounting Doctoral Placement
Y1 - 2010
A1 - Brown,Carol
A1 - Baldwin,Amelia A
KW - Accounting
KW - Dean's Office
JA - American Accounting Association Annual Meeting
U2 - c
U4 - 22620428289
ID - 22620428289
ER -
TY - JOUR
T1 - The Implications of Auditors' Dispositional Trust and Career Advancement Opportunities for the Detection of Fraud
JF - Journal of Forensic and Investigative Accounting
Y1 - 2010
A1 - Rose,Ania
A1 - Rose,Jake
A1 - Dibben,M.
KW - Accounting
VL - 2
CP - 3
U2 - a
U4 - 149552396288
ID - 149552396288
ER -
TY - JOUR
T1 - Internal Audit Reporting Lines, Fraud Risk Decomposition, and Assessments of Fraud Risk
JF - Accounting, Organizations and Society
Y1 - 2010
A1 - Norman,C.
A1 - Rose,Ania
A1 - Rose,Jake
KW - Accounting
VL - 35
CP - 5
U2 - a
U4 - 149552275456
ID - 149552275456
ER -
TY - CONF
T1 - IT Governance Norms and IT Success
T2 - 2nd annual Pre‐ICIS Workshop on Accounting Information Systems
Y1 - 2010
A1 - Marshall,Byron
A1 - Curry,Michael
A1 - Reitsma,Reindert
KW - Accounting
KW - BIS
AB - The checklists included in well-known IT governance frameworks may be a good fit for
large organizations that face regulatory pressure and a need for large-scale coordination
but may be less appropriate for smaller organizations. Core IT governance principles
embedded in the structure of CobiT, ITIL, and ISO2000 can be expressed as a set of IT
governance norms including business alignment, a risk/control perspective, systematic
measurement, accountability, and continuous improvement. In this study, we model IT
effectiveness and willingness to comply with best practices as effects of adopting these
norms. We propose a set of survey items tailored to help assess the constructs in this
model then partially validate them using principal components analysis. Survey
responses (n=86) reveal a significant connection between evidence of norm adoption in
organizations and IT success. This norms-based paradigm may be useful in bringing
some of the benefits of IT governance to the smaller organizations that are thought to
drive economic growth and employment.
JA - 2nd annual Pre‐ICIS Workshop on Accounting Information Systems
CY - December 2010, Saint Louis, MO, U.S.A.
U2 - b
U4 - 31898748929
ID - 31898748929
ER -
TY - JOUR
T1 - A longitudinal perspective of nonarticulation in the statement of cash flows
JF - Academy of Accounting and Financial Studies Journal
Y1 - 2010
A1 - Frischmann,Peter
A1 - Plewa,Frank
A1 - Santhanakrishnan,Mukunthan
KW - Accounting
CY - Cullowhee, NC
VL - 14
CP - 3
U2 - a
U4 - 85490917376
ID - 85490917376
ER -
TY - JOUR
T1 - Perceptions of Investment Risk Associated with Material Control Weakness Pervasiveness and Disclosure Detail
JF - The Accounting Review
Y1 - 2010
A1 - Rose,Jake
A1 - Norman,C.
A1 - Rose,Ania
KW - Accounting
VL - 85
CP - 5
U2 - a
U4 - 149552330752
ID - 149552330752
ER -
TY - CONF
T1 - Towards an understanding of the dynamics of fraud in organizations using an agent-based model
Y1 - 2010
A1 - Pesch,Heather
KW - Accounting
CY - University of Illinois Symposium on Audit Research
U2 - b
U4 - 189097428992
ID - 189097428992
ER -
TY - JOUR
T1 - Visualizing Basic Accounting Flows: Does XBRL + Model + Animation = Understanding?
JF - International Journal of Digital Accounting Research
Y1 - 2010
A1 - Marshall,Byron
A1 - Mortenson,Kristian
A1 - Bourne,Amy
A1 - Price,Kevin
KW - Accounting
KW - BIS
AB - The 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.
VL - 10
UR - http://www.uhu.es/ijdar/10.4192/1577-8517-v10_2.pdf
U2 - a
U4 - 21706715137
ID - 21706715137
ER -
TY - HEAR
T1 - Accounting Disclosure Quality and Synergy Gains: Evidence from Cross-Border Mergers and Acquisitions
Y1 - 2009
A1 - Eiler,Lisa
KW - Accounting
JA - 2009 American Accounting Association Annual Meeting
CY - San Francisco, CA
U2 - c
U4 - 38044495873
ID - 38044495873
ER -
TY - HEAR
T1 - Accounting, Diversity, and the AAA Diversity Section
Y1 - 2009
A1 - Brown,Carol
A1 - Baldwin,Amelia A
KW - Accounting
KW - Dean's Office
JA - Diversity Section of the American Accounting Association Mid-Year Meeting
CY - San Antonio, TX
U2 - c
U4 - 21195874305
ID - 21195874305
ER -
TY - HEAR
T1 - Accounting Doctoral Program Demographics
Y1 - 2009
A1 - Brown,Carol
A1 - Baldwin,Amelia A
A1 - Trinkle,Brad S
KW - Accounting
KW - Dean's Office
JA - 2009 Annual Meeting of the American Accounting Association
CY - New York, NY
U2 - c
U4 - 21195812865
ID - 21195812865
ER -
TY - JOUR
T1 - The Congressional Ban on Nonaudit Services: "Reasoned and Reasonable" or "Quack Corporate Governance
JF - Accounting and the Public Interest
Y1 - 2009
A1 - Caplan,Dennis
KW - Accounting
KW - MBA
U2 - a
U4 - 216946989056
ID - 216946989056
ER -
TY - HEAR
T1 - Corporate Venturing at Lucent Technologies: Was Wealth Diverted from Shareholders to Private Equity Investors?
Y1 - 2009
A1 - Graham,Roger
KW - Accounting
JA - Annual Meeting of the American Accounting Association
CY - New York, NY
U2 - c
U4 - 22484465665
ID - 22484465665
ER -
TY - CONF
T1 - Delivering Value Beyond Efficiency with Visualized XBRL
T2 - International Conference on Information Systems (ICIS 2009)
Y1 - 2009
A1 - Marshall,Byron
A1 - Mortenson,Kristian
A1 - Bourne,Amy
A1 - Price,Kevin
A1 - Marshall,Andrew
KW - Accounting
KW - BIS
JA - International Conference on Information Systems (ICIS 2009)
CY - Phoenix, AZ
U2 - b
U4 - 16758251521
ID - 16758251521
ER -
TY - HEAR
T1 - Delivering Value Beyond Efficiency With Visualized XBRL
Y1 - 2009
A1 - Bourne,Amy
KW - Accounting
JA - International Conference on Information Systems 2009
U2 - c
U4 - 16348499969
ID - 16348499969
ER -
TY - CONF
T1 - Dimensional Standard Alignment in K-12 Digital Libraries: Assessment of Self-found vs. Recommended Curriculum
T2 - Proceedings of the Joint Conference on Digital Libraries (JCDL'09), Austin, TX
Y1 - 2009
A1 - Marshall,Byron
A1 - Reitsma,Reindert
A1 - Zarske,Malinda
KW - Accounting
KW - BIS
JA - Proceedings of the Joint Conference on Digital Libraries (JCDL'09), Austin, TX
UR - http://doi.acm.org/10.1145/1555400.1555403
U2 - b
U4 - 12651069441
ID - 12651069441
ER -
TY - HEAR
T1 - The Earnings Effects of Advertising Expenditures during Recessions
Y1 - 2009
A1 - Graham,Roger
KW - Accounting
JA - European Academy of Marketing Annual Meeting
CY - Nantes France
U2 - c
U4 - 22484445185
ID - 22484445185
ER -
TY - JOUR
T1 - Empirical Evidence on the Revenue Effects of State Corporate Income Tax Policies
JF - National Tax Journal
Y1 - 2009
A1 - Gupta,Sanjay
A1 - Moore,Jared
A1 - Gramlich,Jeffrey
A1 - Hofmann,Mary Ann
KW - Accounting
AB - Using 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.
CY - Washington, DC
VL - 62
CP - 2
U2 - a
U4 - 2716809217
ID - 2716809217
ER -
TY - JOUR
T1 - The Management of Product Development in Buffalo Technologies: The Role of Management Accounting
JF - Melco Journal of Management Accounting Research
Y1 - 2009
A1 - Horii,S.
A1 - Akroyd,Chris
KW - Accounting
VL - 2
U2 - a
U4 - 57647603712
ID - 57647603712
ER -
TY - HEAR
T1 - Managers' Use of Language Across Alternative Disclosure Outlets: Earnings Press Releases versus MD&A
Y1 - 2009
A1 - Davis,A.
A1 - Tama-Sweet,Isho
KW - Accounting
JA - Contemporary Accounting Research Conference
U2 - c
U4 - 38080342017
ID - 38080342017
ER -
TY - JOUR
T1 - Mandatory audit-partner rotation, audit quality and market perception: Evidence from Taiwan
JF - Contemporary Accounting Research
Y1 - 2009
A1 - Huang,Huichi
KW - Accounting
VL - 26
CP - 2
U2 - a
U4 - 216752973824
ID - 216752973824
ER -
TY - HEAR
T1 - Minority Accounting PhDs: Origins and Destinations
Y1 - 2009
A1 - Brown,Carol
A1 - Baldwin,Amelia A
KW - Accounting
KW - Dean's Office
JA - Diversity Section of the American Accounting Association Mid-Year Meeting
CY - San Antonio, TX
U2 - c
U4 - 21195898881
ID - 21195898881
ER -
TY - HEAR
T1 - TeachEngineering: K-12 Teacher Use Study
Y1 - 2009
A1 - Reitsma,Reindert
A1 - Marshall,Byron
KW - Accounting
KW - BIS
JA - Special Workshop on TeachEngineering/GK-12 Integration
CY - Boulder, CO.
U2 - c
U4 - 12650889217
ID - 12650889217
ER -
TY - JOUR
T1 - Topological Analysis of Criminal Activity Networks: Enhancing Transportation Security
JF - IEEE Transactions on Intelligent Transportation Systems
Y1 - 2009
A1 - Kaza,Siddharth
A1 - Xu,Jennifer
A1 - Marshall,Byron
A1 - Chen,Hsinchun
KW - Accounting
KW - BIS
AB - The 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.
VL - 10
UR - http://dx.doi.org/10.1109/TITS.2008.2011695
CP - 1
U2 - a
U4 - 2609299457
ID - 2609299457
ER -
TY - JOUR
T1 - The use of Control Systems in New Product Development Innovation: Advancing the 'Help or Hinder' Debate
JF - The ICFAI Journal of Knowledge Management
Y1 - 2009
A1 - Akroyd,Chris
A1 - Narayan,S.S.
A1 - Sridharan,V.G
KW - Accounting
AB - New 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.
VL - 7
CP - 5
U2 - a
U4 - 57647728640
ID - 57647728640
ER -
TY - HEAR
T1 - Visualizing basic accounting flows: does XBRL + model + animation = understanding?"
Y1 - 2009
A1 - Bourne,Amy
KW - Accounting
JA - AAA Eighteenth Annual Research Workshop on SET in Accounting, Auditing and Tax.
CY - New York
U2 - c
U4 - 15242760193
ID - 15242760193
ER -
TY - CONF
T1 - Visualizing basic accounting flows: does XBRL + model + animation = understanding?
T2 - American Accounting Association 18th Annual Strategic and Emerging Technologies Research Workshop
Y1 - 2009
A1 - Marshall,Byron
A1 - Mortenson,Kristian
A1 - Bourne,Amy
A1 - Price,Kevin
A1 - Marshall,Andrew
KW - Accounting
KW - BIS
AB - The 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.
JA - American Accounting Association 18th Annual Strategic and Emerging Technologies Research Workshop
CY - New York, NY
U2 - b
U4 - 16758294529
ID - 16758294529
ER -
TY - HEAR
T1 - XBRL: Visualizing Basic Accounting Flows
Y1 - 2009
A1 - Mortenson,Kristian
KW - Accounting
JA - American Accounting Association Annual Meeting
CY - N.Y., N.Y.
U2 - c
U4 - 22483423233
ID - 22483423233
ER -
TY - HEAR
T1 - Accounting Doctoral Program Demographics
Y1 - 2008
A1 - Baldwin,Amelia A
A1 - Brown,Carol
A1 - Trinkle,Brad S
KW - Accounting
KW - Dean's Office
JA - American Accounting Association Diversity Section Mid-Year Meeting
CY - New Orleans, LA USA
U2 - c
U4 - 14261071873
ID - 14261071873
ER -
TY - HEAR
T1 - An Analysis of the Accounting Doctoral Industry: Observations and Unanswered Questions
Y1 - 2008
A1 - Brown,Carol
A1 - Baldwin,Amelia A
KW - Accounting
KW - Dean's Office
JA - American Accounting Association Diversity Section Mid-Year Meeting
CY - New Orleans, LA USA
U2 - c
U4 - 14261084161
ID - 14261084161
ER -
TY - JOUR
T1 - Economic Consequences of Increasing the Conformity in Accounting for Uncertain Tax Benefits
JF - Journal of Accounting and Economics
Y1 - 2008
A1 - Frischmann,Peter
A1 - Shevlin,Terry
A1 - Wilson,Ryan
KW - Accounting
VL - 46
CP - 2-3
U2 - a
U4 - 85490919424
ID - 85490919424
ER -
TY - JOUR
T1 - Errors in estimating share repurchases
JF - Journal of Corporate Finance
Y1 - 2008
A1 - Banyi,Monica
KW - Accounting
U2 - a
U4 - 9642532865
ID - 9642532865
ER -
TY - JOUR
T1 - The Impact of Tax Status on the Relation between Employee Stock Options and Debt
JF - Journal of the American Taxation Association
Y1 - 2008
A1 - Moore,Jared
A1 - Aier,Jagadison K.
KW - Accounting
AB - This 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.
CY - Sarasota FL
VL - 30
CP - 1
U2 - a
U4 - 648785920
ID - 648785920
ER -
TY - JOUR
T1 - Management Attempts to Avoid Accounting Disclosure Oversight: The Effects of Trust and Knowledge on Corporate Directors' Governance Ability
JF - Journal of Business Ethics
Y1 - 2008
A1 - Rose,Ania
A1 - Rose,Jake
KW - Accounting
VL - 83
CP - 2
U2 - a
U4 - 149552089088
ID - 149552089088
ER -
TY - HEAR
T1 - Managers' Use of Language Across Alternative Disclosure Outlets: Earnings Press Releases versus MD&A
Y1 - 2008
A1 - Davis,A.
A1 - Tama-Sweet,Isho
KW - Accounting
JA - Financial Economics and Accounting Conference
U2 - c
U4 - 38080364545
ID - 38080364545
ER -
TY - HEAR
T1 - Minority PhDs in Accounting: Distribution and Trends
Y1 - 2008
A1 - Brown,Carol
A1 - Baldwin,Amelia A
A1 - Trinkle,Brad S
KW - Accounting
KW - Dean's Office
JA - American Accounting Association Annual Meeting
CY - Anaheim, CA USA
U2 - c
U4 - 14261041153
ID - 14261041153
ER -
TY - HEAR
T1 - PhDs in Accounting: Gender Distribution and Trends
Y1 - 2008
A1 - Brown,Carol
A1 - Trinkle,Brad S
A1 - Baldwin,Amelia A
KW - Accounting
KW - Dean's Office
JA - American Accounting Association Annual Meeting
CY - Anaheim, CA USA
U2 - c
U4 - 14261047297
ID - 14261047297
ER -
TY - HEAR
T1 - Predictability of Fraudulent Financial Reporting
Y1 - 2008
A1 - Bourne,Amy
KW - Accounting
JA - CBFA Annual Conference - Indianapolis, IN
CY - Indianapolis, IN
U2 - c
U4 - 11253268481
ID - 11253268481
ER -
TY - HEAR
T1 - The Short Happy Life of Celiant Corporation
Y1 - 2008
A1 - Caplan,Dennis
A1 - Graham,Roger
KW - Accounting
KW - MBA
JA - Annual Conference of the North American Case Research Association
CY - Durham, NH
U2 - c
U4 - 12560222209
ID - 12560222209
ER -
TY - HEAR
T1 - Sources on Nonarticulation in Cash Flow Statements
Y1 - 2008
A1 - Frischmann,Peter
KW - Accounting
JA - Western Regional Meeting
CY - San Francisco, California
U2 - c
U4 - 87507822592
ID - 87507822592
ER -
TY - JOUR
T1 - Taxes and Investment Opportunities: Valuing Permanently Reinvested Foreign Earnings
JF - National Tax Journal
Y1 - 2008
A1 - Eiler,Lisa
A1 - Bryant-Kutcher,Lida
A1 - Guenther,David A
KW - Accounting
VL - 61
UR - http://ntj.tax.org/
U2 - a
U4 - 38044381185
ID - 38044381185
ER -
TY - JOUR
T1 - Using Importance Flooding to Identify Interesting Networks of Criminal Activity
JF - Journal of the Association for Information Science and Technology
Y1 - 2008
A1 - Marshall,Byron
A1 - Chen,Hsinchun
A1 - Kaza,Siddharth
KW - Accounting
KW - BIS
AB - Cross-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.
VL - 59
UR - http://people.oregonstate.edu/~marshaby/Papers/Marshall_JASIST_ImportanceFlooding_PrePrint.pdf
CP - 13
U2 - a
U4 - 2609309697
ID - 2609309697
ER -
TY - HEAR
T1 - Advertising Assets
Y1 - 2007
A1 - Graham,Roger
KW - Accounting
JA - University of Auckland
CY - Auckland NZ
U2 - c
U4 - 14226739201
ID - 14226739201
ER -
TY - JOUR
T1 - Attention to Aggressive and Potentially Fraudulent reporting: Effects of Experience and Trust
JF - Journal of Business Ethics
Y1 - 2007
A1 - Rose,Jake
KW - Accounting
VL - 73
CP - 3
U2 - a
U4 - 149551910912
ID - 149551910912
ER -
TY - JOUR
T1 - Attention to Aggressive and Potentially Fraudulent reporting: Effects of Experience and Trust
JF - Behavioral Research in Accounting
Y1 - 2007
A1 - Rose,Jake
KW - Accounting
VL - 19
U2 - a
U4 - 149551855616
ID - 149551855616
ER -
TY - HEAR
T1 - The choice between rights and underwritten equity offerings: evidence from the Chinese Stock Markets
Y1 - 2007
A1 - Dang,Li
A1 - Yang,Jimmy
KW - Accounting
KW - Finance
JA - Financial Management Association Meeting
CY - Orlando
U2 - c
U4 - 8582137857
ID - 8582137857
ER -
TY - HEAR
T1 - Research Streams in Continuous Audit: A Review and Analysis of the Existing Literature
Y1 - 2007
A1 - Brown,Carol
A1 - Wong,Jeff
A1 - Baldwin,Amelia A.
KW - Accounting
KW - Dean's Office
JA - American Accounting Association Annual Meeting
CY - Chaicgo, Illinois
U2 - c
U4 - 7331573761
ID - 7331573761
ER -
TY - JOUR
T1 - A Review and Analysis of the Existing Research Streams in Continuous Audit
JF - Journal of Emerging Technologies in Accounting
Y1 - 2007
A1 - Brown,Carol
A1 - Wong,Jeff
A1 - Baldwin,Amelia A.
KW - Accounting
KW - Dean's Office
AB - A 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.
CY - Sarasota, Florida / American Accounting Association
VL - 4
UR - http://aaahq.org/aiet/publications/jeta.html
U2 - a
U4 - 2721738753
ID - 2721738753
ER -
TY - CONF
T1 - Semantics or Standards for Curriculum Search?
T2 - Proceedings of the 7th ACM/IEEE Joint Conference on Digital Libraries, 181-182
Y1 - 2007
A1 - Marshall,Byron
A1 - Reitsma,Reindert
A1 - Cyr,Martha N
KW - Accounting
KW - BIS
AB - Aligning 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.
JA - Proceedings of the 7th ACM/IEEE Joint Conference on Digital Libraries, 181-182
CY - New York, NY
U2 - b
U4 - 2606370817
ID - 2606370817
ER -
TY - JOUR
T1 - User-Centered Evaluation of Arizona BioPathway: An Information Extraction, Integration, and Visualization System
JF - IEEE Transactions on Information Technology in Biomedicine
Y1 - 2007
A1 - Quiñones,Karin D.
A1 - Su,Hua
A1 - Marshall,Byron
A1 - Eggers,Shauna
A1 - Chen,Hsinchun
KW - Accounting
KW - BIS
AB - Explosive 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.
VL - 11
UR - http://ieeexplore.ieee.org/xpls/abs_all.jsp?isnumber=4300830&arnumber=4300844&count=17&index=5
CP - 5
U2 - a
U4 - 648212480
ID - 648212480
ER -
TY - JOUR
T1 - Aggregating Automatically Extracted Regulatory Pathway Relations
JF - IEEE Transactions on Information Technology in Biomedicine
Y1 - 2006
A1 - Marshall,Byron
A1 - Su,Hua
A1 - McDonald,Daniel
A1 - Eggers,Shauna
A1 - Chen,Hsinchun
KW - Accounting
KW - BIS
AB - Automatic 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.
VL - 10
UR - http://people.oregonstate.edu/~marshaby/Papers/Marshall_IEEE_TITB_2005.pdf
CP - 1
U2 - a
U4 - 648208384
ID - 648208384
ER -
TY - HEAR
T1 - Cross-Listed Firms and the Value-Relevance of 20-F Reconciliations
Y1 - 2006
A1 - Eiler,Lisa
KW - Accounting
JA - International Accounting Section Mid-Year Meeting
CY - Los Angeles, CA
U2 - c
U4 - 38044549121
ID - 38044549121
ER -
TY - HEAR
T1 - Cross-Listed Firms and the Value-Relevance of 20-F Reconciliations
Y1 - 2006
A1 - Eiler,Lisa
KW - Accounting
JA - American Accounting Association Annual Meeting
CY - Washington, DC
U2 - c
U4 - 38044565505
ID - 38044565505
ER -
TY - JOUR
T1 - Experimental Evidence on the Role of Tax Complexity in Investment Decisions
JF - Journal of the American Taxation Association
Y1 - 2006
A1 - Boylan,Scott
A1 - Frischmann,Peter
KW - Accounting
VL - Fall, 2006
CP - Volume 28, Number 2
U2 - a
U4 - 85490921472
ID - 85490921472
ER -
TY - HEAR
T1 - Internal Audit Outsourcing: An Analysis of Self-regulation by the Accounting Profession
Y1 - 2006
A1 - Caplan,Dennis
A1 - Janvrin,Diane
A1 - Kurtenbach,Jim
KW - Accounting
KW - MBA
JA - 2006 American Accounting Association Annual Meetings
CY - Washington, D.C.
U2 - c
U4 - 645107712
ID - 645107712
ER -
TY - HEAR
T1 - Journal Editors Talk about Emerging Technology Research
Y1 - 2006
A1 - Brown,Carol
A1 - O'Leary,Daniel
A1 - Sutton,Steve
A1 - Vasarhelyi,Miklos
A1 - McCarthy,William
KW - Accounting
KW - Dean's Office
JA - American Accounting Association Annual Meeting
CY - Washington, DC
U2 - c
U4 - 2738610177
ID - 2738610177
ER -
TY - JOUR
T1 - Matching Knowledge Elements in Concept Maps Using a Similarity Flooding Algorithm
JF - Decision Support Systems
Y1 - 2006
A1 - Marshall,Byron
A1 - Chen,Hsinchun
A1 - Madhusudan,Therani
KW - Accounting
KW - BIS
AB - Concept 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.
VL - 42
UR - http://people.oregonstate.edu/~marshaby/Papers/MatchKnowledgeElements_PrePrintVersion.pdf
CP - 3
U2 - a
U4 - 648204288
ID - 648204288
ER -
TY - JOUR
T1 - Moving Digital Libraries into the Student Learning Space: the GetSmart Experience
JF - Journal on Educational Resources in Computing
Y1 - 2006
A1 - Marshall,Byron
A1 - Chen,Hsinchun
A1 - Shen,Rao
A1 - Fox,Edward A.
KW - Accounting
KW - BIS
AB - The 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.
VL - 6
UR - http://portal.acm.org/citation.cfm?doid=1217862.1217864
CP - 1
U2 - a
U4 - 648214528
ID - 648214528
ER -
TY - JOUR
T1 - Opportunities for AI Development in the Accounting Domain: The Case for Auditing
JF - Intelligent Systems in Accounting, Finance and Management
Y1 - 2006
A1 - Baldwin,Amelia A
A1 - Brown,Carol
A1 - Trinkle,Brad S
KW - Accounting
KW - Dean's Office
AB - This 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.
CY - Chichester, West Sussex/John Wiley & Sons Ltd.
VL - 14
UR - http://www3.interscience.wiley.com/cgi-bin/jhome/5697?CRETRY=1&SRETRY=0
CP - 3
U2 - a
U4 - 2721669121
ID - 2721669121
ER -
TY - HEAR
T1 - Opportunities for AI Development in the Accounting Domain: The Case for Auditing
Y1 - 2006
A1 - Brown,Carol
A1 - Baldwin,Amelia A
A1 - Trinkle,Brad
KW - Accounting
KW - Dean's Office
JA - Fifteenth Annual Research Workshop on: Artificial Intelligence and Emerging Technologies in Accounting, Auditing and Tax
CY - Washington, DC
U2 - c
U4 - 2738651137
ID - 2738651137
ER -
TY - JOUR
T1 - Reflection Within the Context of Classroom Assessment: Students’ Perceptions in Managerial Accounting
JF - Journal of the Academy of Business Education
Y1 - 2006
A1 - Norman,C.
A1 - Rose,Ania
A1 - Stewart,R.
KW - Accounting
VL - 7
U2 - a
U4 - 150119444480
ID - 150119444480
ER -
TY - HEAR
T1 - Research Streams in Continuous Audit: A Review and Analysis of the Existing Literature
Y1 - 2006
A1 - Brown,Carol
A1 - Wong,Jeff
A1 - Baldwin,Amelia A
KW - Accounting
KW - Dean's Office
JA - Fifteenth Annual Research Workshop on: Artificial Intelligence and Emerging Technologies in Accounting, Auditing and Tax
CY - Washington, DC
U2 - c
U4 - 2738640897
ID - 2738640897
ER -
TY - HEAR
T1 - Research Streams in Continuous Audit: A Review and Analysis of the Existing Literature
Y1 - 2006
A1 - Brown,Carol
A1 - Wong,Jeff
A1 - Baldwin,Amelia A
KW - Accounting
KW - Dean's Office
JA - Twelfth World Continuous Auditing and Reporting Symposium
CY - Newark, NJ
U2 - c
U4 - 2445031425
ID - 2445031425
ER -
TY - JOUR
T1 - Using Database Technology in the AIS Classroom: Effects on Learning and Student Satisfaction
JF - Review of Business Information Systems
Y1 - 2006
A1 - Norman,C.
A1 - Rose,Ania
A1 - Rose,Jake
KW - Accounting
VL - 19
CP - 2
U2 - a
U4 - 150147690496
ID - 150147690496
ER -
TY - CONF
T1 - Using Importance Flooding to Identify Interesting Networks of Criminal Activity
T2 - Proceedings of the IEEE International Conference on Intelligence and Security Informatics (ISI-2006), IEEE
Y1 - 2006
A1 - Marshall,Byron
A1 - Chen,Hsinchun
KW - Accounting
KW - BIS
JA - Proceedings of the IEEE International Conference on Intelligence and Security Informatics (ISI-2006), IEEE
CY - San Diego, CA
UR - http://people.oregonstate.edu/~marshaby/Papers/Marshall_ISI_2006.pdf
U2 - b
U4 - 2606608385
ID - 2606608385
ER -
TY - JOUR
T1 - XBRL: An Impacts Framework and Research Challenge
JF - Journal of Emerging Technologies in Accounting
Y1 - 2006
A1 - Baldwin,Amelia A.
A1 - Brown,Carol
A1 - Trinkle,Brad S.
KW - Accounting
KW - Dean's Office
AB - This 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.
CY - Sarasota, Florida / American Accounting Association
VL - 3
UR - http://aaahq.org/aiet/publications/jeta.html
U2 - a
U4 - 2438043649
ID - 2438043649
ER -
TY - HEAR
T1 - Artificial Intelligence in Accounting: The Case for Auditing
Y1 - 2005
A1 - Brown,Carol
A1 - Baldwin,Amelia A
A1 - Trinkle,Brad S
KW - Accounting
KW - Dean's Office
JA - The Twenty-fifth SGAI International Conference on Innovative Techniques and Applications of Artificial Intelligence, Workshop on AI in Accounting, Finance and Management
CY - Cambridge, UK
U2 - c
U4 - 2444937217
ID - 2444937217
ER -
TY - JOUR
T1 - The Evaluation of Risky Information Technology Investment Decisions
JF - Behavioral Research in Accounting
Y1 - 2005
A1 - Rose,Jake
KW - Accounting
VL - 17
U2 - a
U4 - 149551595520
ID - 149551595520
ER -
TY - HEAR
T1 - The incremental value relevance of geographic segment disclosures: Canadian evidence
Y1 - 2005
A1 - Graham,Roger
KW - Accounting
JA - Annual Meeting of the Canadian Accounting Association
CY - Quebec City Quebec
U2 - c
U4 - 2698659841
ID - 2698659841
ER -
TY - HEAR
T1 - The incremental value relevance of geographic segment disclosures: Canadian evidence
Y1 - 2005
A1 - Graham,Roger
KW - Accounting
JA - 2005 Asian-Pacific Conference on International Accounting
CY - Wellington New Zealand
U2 - c
U4 - 2698651649
ID - 2698651649
ER -
TY - HEAR
T1 - The incremental value relevance of geographic segment disclosures: Canadian evidence
Y1 - 2005
A1 - Graham,Roger
KW - Accounting
JA - Annual Meeting of the American Accounting Association
CY - San Francisco CA
U2 - c
U4 - 2698663937
ID - 2698663937
ER -
TY - CONF
T1 - Linking Ontological Resources Using Aggregatable Substance Identifiers to Organize Extracted Relations
T2 - Proceedings of the Pacific Symposium on Biocomputing, Jan 4-8, 2005, Big Island, Hawaii
Y1 - 2005
A1 - Marshall,Byron
A1 - Su,Hua
A1 - McDonald,Dan
A1 - Chen,Hsinchun
KW - Accounting
KW - BIS
AB - Systems that extract biological regulatory pathway relations from free-text sources are
intended to help researchers leverage vast and growing collections of research literature.
Several systems to extract such relations have been developed but little work has focused on
how those relations can be usefully organized (aggregated) to support visualization systems or
analysis algorithms. Ontological resources that enumerate name strings for different types of
biomedical objects should play a key role in the organization process. In this paper we
delineate five potentially useful levels of relational granularity and propose the use of
aggregatable substance identifiers to help reduce lexical ambiguity. An aggregatable
substance identifier applies to a gene and its products. We merged 4 extensive lexicons and
compared the extracted strings to the text of five million MEDLINE abstracts. We report on
the ambiguity within and between name strings and common English words. Our results show
an 89% reduction in ambiguity for the extracted human substance name strings when using an
aggregatable substance approach.
JA - Proceedings of the Pacific Symposium on Biocomputing, Jan 4-8, 2005, Big Island, Hawaii
UR - http://people.oregonstate.edu/~marshaby/Papers/marshall_PSB2005.pdf
U2 - b
U4 - 2606753793
ID - 2606753793
ER -
TY - JOUR
T1 - Multinational Clients: A Source of Competitive Advantage for Multinational Audit Firms
JF - International Business & Economics Research Journal
Y1 - 2005
A1 - Rose,Ania
KW - Accounting
VL - 4
CP - 5
U2 - a
U4 - 150148044800
ID - 150148044800
ER -
TY - JOUR
T1 - Mutual Funds Before and After Tax Returns: The Case of Tax Clientele
JF - Journal of the International Academy for Case Studies
Y1 - 2005
A1 - Frischmann,Peter
A1 - Boes,Richard
A1 - Davidson,Abby
KW - Accounting
VL - Volume 11
CP - No. 1; No. 2
U2 - a
U4 - 85490923520
ID - 85490923520
ER -
TY - HEAR
T1 - Research Streams in Continuous Audit
Y1 - 2005
A1 - Brown,Carol
A1 - Wong,Jeff
KW - Accounting
KW - Dean's Office
JA - Fourteenth Annual Research Workshop on: Artificial Intelligence and Emerging Technologies in Accounting, Auditing and Tax
CY - Washington, DC
U2 - c
U4 - 2738673665
ID - 2738673665
ER -
TY - HEAR
T1 - Research Streams in Continuous Audit: A Review and Analysis of the Existing Literature
Y1 - 2005
A1 - Brown,Carol
A1 - Wong,Jeff
A1 - Baldwin,Amelia A
KW - Accounting
KW - Dean's Office
JA - The 10th World Continuous Auditing Symposium
CY - Newark, NJ
U2 - c
U4 - 2444929025
ID - 2444929025
ER -
TY - JOUR
T1 - A Service Learning Course in Accounting Information Systems
JF - Australian Journal of Information Systems
Y1 - 2005
A1 - Rose,Jake
A1 - Rose,Ania
A1 - Norman,C.
KW - Accounting
VL - 19
CP - 2
U2 - a
U4 - 149551767552
ID - 149551767552
ER -
TY - JOUR
T1 - State-Sponsored College §529 Plans: An Analysis of Factors that Influence Investors' Choice; Discussant's Comments
JF - Journal of the American Taxation Association
Y1 - 2005
A1 - Frischmann,Peter
KW - Accounting
VL - 27
U2 - a
U4 - 85490927616
ID - 85490927616
ER -
TY - JOUR
T1 - The Value Relevance of Accounting under Political Uncertainty: Evidence Related to Quebec's Independence Movement
JF - Journal of International Financial Management and Accounting
Y1 - 2005
A1 - Graham,Roger
A1 - Morrill,C.
A1 - Morrill,J.
KW - Accounting
AB - The 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.
VL - 16
CP - 1
U2 - a
U4 - 646285312
ID - 646285312
ER -
TY - CONF
T1 - Visualizing Aggregated Biological Pathway Relations
T2 - Proceedings of the 2005 Joint ACM/IEEE Conference on Digital Libraries (JCDL 2005), June 7-11, 2005 , Denver, CO
Y1 - 2005
A1 - Marshall,Byron
A1 - Quiñones,Karin
A1 - Su,Hua
A1 - Eggers,Shauna
A1 - Chen,Hsinchun
KW - Accounting
KW - BIS
AB - The Genescene development team has constructed an aggregation interface for automatically-extracted biomedical pathway
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.
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,
helping users find relevant articles and discover new information.
JA - Proceedings of the 2005 Joint ACM/IEEE Conference on Digital Libraries (JCDL 2005), June 7-11, 2005 , Denver, CO
UR - http://people.oregonstate.edu/~marshaby/Papers/Marshall_JCDL_2005_Aggregation.pdf
U2 - b
U4 - 2606727169
ID - 2606727169
ER -
TY - JOUR
T1 - Affective Responses to Financial Data and Multimedia: The Effects of Information Load and Cognitive Load
JF - International Journal of Accounting Information Systems
Y1 - 2004
A1 - Rose,Jake
A1 - Roberts,D.
A1 - Rose,Ania
KW - Accounting
VL - 5
U2 - a
U4 - 149550274560
ID - 149550274560
ER -
TY - JOUR
T1 - A Case-based Reasoning Framework for Workflow Model Management
JF - Data and Knowledge Engineering
Y1 - 2004
A1 - Madhusudan,Therani
A1 - Zhao,J. Leon
A1 - Marshall,Byron
KW - Accounting
KW - BIS
AB - In 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).
VL - 50
UR - http://people.oregonstate.edu/~marshaby/Papers/Madhusudan_DKE_CODAW.pdf
CP - 1
U2 - a
U4 - 648202240
ID - 648202240
ER -
TY - JOUR
T1 - A Comparative Analysis of Audit Service Supply Using Desk and Working Paper Reviews
JF - Journal of Business and Economics Research
Y1 - 2004
A1 - Deis,D.
A1 - Rose,Ania
KW - Accounting
VL - 2
CP - 1
U2 - a
U4 - 150191697920
ID - 150191697920
ER -
TY - JOUR
T1 - A Comparative Analysis of Audit Service Supply Using Desk and Working Paper Reviews
JF - Journal of Business and Economics Research
Y1 - 2004
A1 - Deis,D.
A1 - Rose,Ania
KW - Accounting
VL - 2
CP - 1
U2 - a
U4 - 150191697920
ID - 150191697920
ER -
TY - JOUR
T1 - Cooperative Learning: Resources from the Business Disciplines
JF - Journal of Accounting Education
Y1 - 2004
A1 - Lehman,C.
A1 - Norman,C.
A1 - Rose,Ania
KW - Accounting
VL - 22
CP - 1
U2 - a
U4 - 150148427776
ID - 150148427776
ER -
TY - JOUR
T1 - The Cost of Safety: Cost Analysis Model
JF - Professional Safety
Y1 - 2004
A1 - Behm,Michael
A1 - Veltri,Anthony
A1 - Kleinsorge,Ilene
KW - Accounting
AB - Knowledge 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.
VL - 49
CP - 4
U2 - a
U4 - 647464960
ID - 647464960
ER -
TY - HEAR
T1 - The Downside Risk Implications of Investments in Information Technology
Y1 - 2004
A1 - Wong,Jeff
KW - Accounting
JA - Annual Hawaii International Conference on Business
CY - Hawaii
U2 - c
U4 - 2464634881
ID - 2464634881
ER -
TY - JOUR
T1 - EBizPort: Collecting and Analyzing Business Intelligence Information
JF - Journal of the Association for Information Science and Technology
Y1 - 2004
A1 - Marshall,Byron
A1 - McDonald,Dan
A1 - Chen,Hsinchun
A1 - Chung,Wingyan
KW - Accounting
KW - BIS
AB - In 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.
VL - 55
UR - http://people.oregonstate.edu/~marshaby/Papers/Marshall_JASIST_EBizPort.pdf
CP - 1
U2 - a
U4 - 648210432
ID - 648210432
ER -
TY - CONF
T1 - Element Matching in Concept Maps
T2 - Proceedings of the 2004 Joint ACM/IEEE Conference on Digital Libraries (JCDL 2004), June 7-11, 2004 , Tucson, AZ
Y1 - 2004
A1 - Marshall,Byron
A1 - Madhusudan,Therani
KW - Accounting
KW - BIS
JA - Proceedings of the 2004 Joint ACM/IEEE Conference on Digital Libraries (JCDL 2004), June 7-11, 2004 , Tucson, AZ
UR - http://people.oregonstate.edu/~marshaby/Papers/Marshall_JCDL2004_ElementMatching.pdf
U2 - b
U4 - 2606778369
ID - 2606778369
ER -
TY - JOUR
T1 - The Evaluation of Risky Information Technology Investment Decisions
JF - Australian Journal of Information Systems
Y1 - 2004
A1 - Rose,Jake
A1 - Rose,Ania
A1 - Strand,C.
KW - Accounting
VL - 18
U2 - a
U4 - 149551564800
ID - 149551564800
ER -
TY - JOUR
T1 - Extracting Gene Pathway Relations Using a Hybrid Grammar: The Arizona Relation Parser
JF - Bioinformatics
Y1 - 2004
A1 - McDonald,Dan
A1 - Chen,Hsinchun
A1 - Su,Hua
A1 - Marshall,Byron
KW - Accounting
KW - BIS
AB - Motivation: 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.
VL - 20
UR - http://people.oregonstate.edu/~marshaby/Papers/MCDONALD_BIOINFORMATICS.pdf
CP - 18
U2 - a
U4 - 648206336
ID - 648206336
ER -
TY - JOUR
T1 - Internal Control Evaluation of a Restaurant: A Teaching Case
JF - Issues in Accounting Education
Y1 - 2004
A1 - Kiger,J.
A1 - Rose,Ania
KW - Accounting
VL - 19
CP - 2
U2 - a
U4 - 150190108672
ID - 150190108672
ER -
TY - HEAR
T1 - An Investigation of Whether Outsourcing the Internal Audit Function Affects Internal Control Evaluations
Y1 - 2004
A1 - Caplan,Dennis
A1 - Emby,Craig
KW - Accounting
KW - MBA
JA - Center for Corporate Reporting & Governance Conference on Internal Control Reporting Challenges
CY - Costa Mesa, CA
U2 - c
U4 - 645095424
ID - 645095424
ER -
TY - HEAR
T1 - Office Size and Audit Quality
Y1 - 2004
A1 - Caplan,Dennis
A1 - Raedy,Kevin
KW - Accounting
KW - MBA
JA - Accounting & Finance Research Seminar Series at 91
CY - Corvallis, OR
U2 - c
U4 - 645089280
ID - 645089280
ER -
TY - JOUR
T1 - Performance Evaluations Based on Financial Information: How do Managers Use Situational Information?
JF - Managerial Finance
Y1 - 2004
A1 - Rose,Jake
KW - Accounting
VL - 30
U2 - a
U4 - 149550411776
ID - 149550411776
ER -
TY - HEAR
T1 - Throughput Costing: An Old Wolf in New Sheep's Clothing
Y1 - 2004
A1 - Caplan,Dennis
KW - Accounting
KW - MBA
JA - Ames Chapter of ASWA
CY - Ames, IA
U2 - c
U4 - 645105664
ID - 645105664
ER -
TY - HEAR
T1 - XBRL: An Impacts Framework and Research Challenge
Y1 - 2004
A1 - Brown,Carol
A1 - Baldwin,Amelia A
A1 - Trinkle,Brad
KW - Accounting
KW - Dean's Office
JA - Thirteenth Annual Research Workshop on: Artificial Intelligence and Emerging Technologies in Accounting, Auditing and Tax
CY - Orlando, Florida
U2 - c
U4 - 2738692097
ID - 2738692097
ER -
TY - HEAR
T1 - XBRL: The Future of Financial Reporting - A Research Challenge
Y1 - 2004
A1 - Brown,Carol
KW - Accounting
KW - Dean's Office
JA - Artificial Intelligence and Emerging Technology Section Midyear Meeting
CY - Clearwater, Florida
U2 - c
U4 - 644890624
ID - 644890624
ER -
TY - JOUR
T1 - Decision usefulness of joint venture reporting methods
JF - Accounting Horizons
Y1 - 2003
A1 - Graham,Roger
A1 - King ,Raymond D.
A1 - Morrill,Cameron K.J.
KW - Accounting
AB - Depending 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.
VL - 17
CP - 2
U2 - a
U4 - 646287360
ID - 646287360
ER -
TY - JOUR
T1 - The Effects of Fraud Risk Assessments and a Risk Analysis Decision Aid on Auditors’ Evaluation of Evidence and Judgment
JF - Accounting Forum
Y1 - 2003
A1 - Rose,Ania
A1 - Rose,Jake
KW - Accounting
VL - 27
CP - 3
U2 - a
U4 - 149550112768
ID - 149550112768
ER -
TY - HEAR
T1 - Financial neural network applications: 2000 - 2002 update
Y1 - 2003
A1 - Brown,Carol
A1 - Coakley,James
KW - Accounting
KW - BIS
KW - Dean's Office
JA - Twelfth Annual Research Workshop on: Artificial Intelligence and Emerging Technologies in Accounting, Auditing and Tax
CY - Honolulu, Hawaii, USA
U2 - c
U4 - 7499407361
ID - 7499407361
ER -
TY - CONF
T1 - Knowledge Management and E-Learning: the GetSmart Experience
T2 - Proceedings of the 2003 Joint ACM/IEEE Conference on Digital Libraries (JCDL 2003), May 2003, Houston, Texas
Y1 - 2003
A1 - Marshall,Byron
A1 - Zhang,Yiwen
A1 - Chen,Hsinchun
A1 - Lally,Ann
A1 - Shen,Rao
A1 - Fox,Edward
A1 - Cassel,Lillian
KW - Accounting
KW - BIS
AB - The 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.
JA - Proceedings of the 2003 Joint ACM/IEEE Conference on Digital Libraries (JCDL 2003), May 2003, Houston, Texas
UR - http://people.oregonstate.edu/~marshaby/Papers/Marshall_JCDL2003_GetSmart.pdf
U2 - b
U4 - 2606821377
ID - 2606821377
ER -
TY - JOUR
T1 - The Market Perception of Corporate Claims
JF - Research in Accounting Regulation
Y1 - 2003
A1 - Cheng,Quaing
A1 - Frischmann,Peter
A1 - Warfield,Terry
KW - Accounting
VL - 16
U2 - a
U4 - 85490929664
ID - 85490929664
ER -
TY - JOUR
T1 - Should Firms Increase Advertising Expenditures During Recessions?
JF - Marketing Science Reports
Y1 - 2003
A1 - Frankenberger,Kristina D.
A1 - Graham,Roger
KW - Accounting
AB - Some 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.
VL - 03-000
CP - 03-115
U2 - a
U4 - 646291456
ID - 646291456
ER -
TY - JOUR
T1 - Should Firms Increase Advertising Expenditures During Recessions?
JF - Marketing Science Reports
Y1 - 2003
A1 - Frankenberger,Kristina D.
A1 - Graham,Roger
KW - Accounting
AB - Some 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.
VL - 03-000
CP - 03-115
U2 - a
U4 - 646291456
ID - 646291456
ER -
TY - HEAR
T1 - Topic presentation on entrepreneurship in 91 and how the OSU-COB is key to economic development in the state
Y1 - 2003
A1 - Dowling,Thomas
A1 - Kleinsorge,Ilene
KW - Accounting
KW - Management
KW - Strategy & Entrepreneurship
JA - 91 in Business Conference
CY - Portland, OR
U2 - c
U4 - 645654528
ID - 645654528
ER -
TY - JOUR
T1 - Turn Excel into a Fraud Buster
JF - Journal of Accountancy
Y1 - 2003
A1 - Rose,Ania
A1 - Rose,Jake
KW - Accounting
VL - August
U2 - a
U4 - 150191900672
ID - 150191900672
ER -
TY - JOUR
T1 - The Value Relevance of Equity Method Fair Value Disclosures
JF - Journal of Business Finance and Accounting
Y1 - 2003
A1 - Graham,Roger
A1 - Lefanowicz ,Craig E.
A1 - Petroni,Kathy
KW - Accounting
AB - We 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.
VL - 30
CP - 7-8
U2 - a
U4 - 646289408
ID - 646289408
ER -
TY - HEAR
T1 - A cost-benefit analysis of decreasing and maintaining and increasing investments in advertising during recessions
Y1 - 2002
A1 - Graham,Roger
KW - Accounting
JA - Manitoba CGA Research Conference
CY - Winnipeg, Manitoba, Canada
U2 - c
U4 - 646313984
ID - 646313984
ER -
TY - JOUR
T1 - Do Tax Decision Support Systems Affect the Quality of Tax Compliance Decisions?
JF - International Journal of Accounting Information Systems
Y1 - 2002
A1 - Rose,Jake
KW - Accounting
VL - 3
U2 - a
U4 - 149549608960
ID - 149549608960
ER -
TY - HEAR
T1 - Economic value analysis, inventory accounting, and the ambitious accounting graduate
Y1 - 2002
A1 - Graham,Roger
KW - Accounting
JA - 2002 AICPA Educators Conference
CY - Sedona AZ
U2 - c
U4 - 646320128
ID - 646320128
ER -
TY - JOUR
T1 - The Effects of Cognitive Load on Schema Acquisition
JF - Advances in Accounting Behavioral Research
Y1 - 2002
A1 - Rose,Jake
KW - Accounting
VL - 5
U2 - a
U4 - 149549807616
ID - 149549807616
ER -
TY - HEAR
T1 - Proportionate consolidation vs. the equity method: A decision usefulness perspective on reporting interests in joint ventures
Y1 - 2002
A1 - Graham,Roger
KW - Accounting
JA - Annual Meeting of the American Accounting Association
CY - San Antonio TX
U2 - c
U4 - 646307840
ID - 646307840
ER -
TY - HEAR
T1 - Proportionate consolidation vs. the equity method: A decision usefulness perspective on reporting interests in joint ventures
Y1 - 2002
A1 - Graham,Roger
KW - Accounting
JA - Annual Meeting of the Canadian Accounting Association
CY - Montreal Quebec
U2 - c
U4 - 646311936
ID - 646311936
ER -
TY - HEAR
T1 - Speculations on the Potential Impacts of XBRL
Y1 - 2002
A1 - Brown,Carol
A1 - Baldwin,Amelia A.
KW - Accounting
KW - Dean's Office
JA - Eleventh Annual Research Workshop on: Artificial Intelligence and Emerging Technologies in Accounting, Auditing and Tax
CY - San Antonio, TX, USA
U2 - c
U4 - 7512137729
ID - 7512137729
ER -
TY - JOUR
T1 - Accounting, Organizations, and Society
JF - International Journal of Accounting Information Systems
Y1 - 2001
A1 - Rose,Jake
KW - Accounting
VL - 2
U2 - a
U4 - 149549469696
ID - 149549469696
ER -
TY - JOUR
T1 - The Automated Spreadsheet
Y1 - 2001
A1 - Rose,Ania
A1 - Rose,Jake
KW - Accounting
VL - April
U2 - a
U4 - 150191958016
ID - 150191958016
ER -
TY - JOUR
T1 - Do share repurchases harm uninformed shareholders?
JF - Financial Practice and Education
Y1 - 2001
A1 - Graham,Roger
A1 - King,Raymond D.
KW - Accounting
CP - Spring/Summer
U2 - a
U4 - 646283264
ID - 646283264
ER -
TY - HEAR
T1 - The equity method and the value relevance of fair value disclosures
Y1 - 2001
A1 - Graham,Roger
KW - Accounting
JA - Manitoba Certified General Accountants Research Conference
CY - Winnipeg, Manitoba, Canada
U2 - c
U4 - 646301696
ID - 646301696
ER -
TY - HEAR
T1 - The equity method and the value relevance of fair value disclosures
Y1 - 2001
A1 - Graham,Roger
KW - Accounting
JA - Annual Meeting of the American Accounting Association
CY - Atlanta GA
U2 - c
U4 - 646299648
ID - 646299648
ER -
TY - JOUR
T1 - Financial neural Network applications: 1998-1999 update
JF - New Review of Applied Expert Systems and Emerging Technologies
Y1 - 2001
A1 - Brown,Carol
A1 - Coakley,James
KW - Accounting
KW - BIS
KW - Dean's Office
VL - 7
U2 - a
U4 - 644880384
ID - 644880384
ER -
TY - JOUR
T1 - Understanding and managing receivables on U.S. government contracts
JF - Management Accounting Quarterly
Y1 - 2001
A1 - Graham,Roger
A1 - Chrobuck,Gerald R.
KW - Accounting
AB - Here are some guidelines for government contractors to follow so they can plan and improve their billing and collection processes.
CP - Summer
U2 - a
U4 - 646293504
ID - 646293504
ER -
TY - JOUR
T1 - Using Decision Trees to Manage Capital Budgeting Risk
JF - Management Accounting Quarterly
Y1 - 2001
A1 - Bailes,Jack
A1 - Nielsen,Jim
KW - Accounting
KW - Finance
AB - Forest 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.
CP - Winter
U2 - a
U4 - 644462592
ID - 644462592
ER -
TY - HEAR
T1 - The value of firms headquartered in Quebec relative to the value of firms headquartered elsewhere in Canada: Evidence of a Quebec discount
Y1 - 2001
A1 - Graham,Roger
KW - Accounting
JA - Research Seminar Series at 91
CY - Corvallis, OR
U2 - c
U4 - 646318080
ID - 646318080
ER -
TY - HEAR
T1 - The value of firms headquartered in Quebec relative to the value of firms headquartered elsewhere in Canada: Evidence of a Quebec discount
Y1 - 2001
A1 - Graham,Roger
KW - Accounting
JA - Mid-Year Meeting of the International Accounting Section of the American Accounting Association
CY - Phoenix, Arizona
U2 - c
U4 - 646309888
ID - 646309888
ER -
TY - HEAR
T1 - The value of firms headquartered in Quebec relative to the value of firms headquartered elsewhere in Canada: Evidence of a Quebec discount
Y1 - 2001
A1 - Graham,Roger
KW - Accounting
JA - Annual Meeting of the American Accounting Association
CY - Atlanta GA
U2 - c
U4 - 646305792
ID - 646305792
ER -
TY - JOUR
T1 - Accounting Practices and the Market Valuation of Accounting Numbers: Evidence from Indonesia, Korea, Malaysia, the Philippines, Taiwan, and Thailand
JF - International Journal of Accounting
Y1 - 2000
A1 - Graham,Roger
A1 - King,Raymond D.
KW - Accounting
AB - This 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.
VL - 35
CP - 4
U2 - a
U4 - 646279168
ID - 646279168
ER -
TY - JOUR
T1 - Artificial Neural Networks in Accounting and Finance: Modeling Issues
JF - International Journal of Intelligent Systems in Accounting Finance and Management
Y1 - 2000
A1 - Coakley,James
A1 - Brown,Carol
KW - Accounting
KW - BIS
KW - Dean's Office
AB - This 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.
VL - 9
CP - 2
U2 - a
U4 - 644878336
ID - 644878336
ER -
TY - JOUR
T1 - The Contribution of Changes in Advertising Expenditures to Earnings and Market Values
JF - Journal of Business Research
Y1 - 2000
A1 - Graham,Roger
A1 - Frankenberger,Kristina D.
KW - Accounting
AB - We 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.
VL - 50
CP - 2
U2 - a
U4 - 646281216
ID - 646281216
ER -
TY - JOUR
T1 - The Effects of System Design Alternatives on the Acquisition of Tax Knowledge from a Computerized Tax Decision Aid
JF - Accounting, Organizations and Society
Y1 - 2000
A1 - Rose,Jake
A1 - Wolfe,C.
KW - Accounting
VL - 25
U2 - a
U4 - 149549287424
ID - 149549287424
ER -
TY - HEAR
T1 - The equity method and the value relevance of fair value disclosures
Y1 - 2000
A1 - Graham,Roger
KW - Accounting
JA - Research Seminar Series at 91
CY - Corvallis, OR
U2 - c
U4 - 646303744
ID - 646303744
ER -
TY - HEAR
T1 - Finance for Sourcing Professionals
Y1 - 2000
A1 - Johnson,Robert
KW - Accounting
KW - Finance
KW - MBA
JA - Training Program for Hewlett Packard
CY - H-P sites in Corvallis, 91; Dublin Ireland; Aguadilla Puerto Rico; and Singapore
U2 - c
U4 - 646932480
ID - 646932480
ER -
TY - HEAR
T1 - Financial Neural Network Applications: 1998-1999
Y1 - 2000
A1 - Brown,Carol
A1 - Coakley,James
KW - Accounting
KW - BIS
KW - Dean's Office
JA - Ninth Annual Research Workshop on: Artificial Intelligence and Emerging Technologies in Accounting, Auditing and Tax
CY - Philadelphia, PA, USA
U2 - c
U4 - 7512172545
ID - 7512172545
ER -
TY - JOUR
T1 - Implementing ABM with Hoshin Management
JF - Management Accounting Quarterly
Y1 - 2000
A1 - Asada,Takayuki
A1 - Bailes,Jack
A1 - Suzuki,Kenichi
KW - Accounting
AB - Illustrating 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.
CP - Winter, 2000
U2 - a
U4 - 644466688
ID - 644466688
ER -
TY - HEAR
T1 - Instructional and presentation materials on Corporate Governance and Financial Performance Measures
Y1 - 2000
A1 - Johnson,Robert
KW - Accounting
KW - Finance
KW - MBA
JA - Hewlett Packard Imaging & Printing Group Financial Analyst Convocation
U2 - c
U4 - 646934528
ID - 646934528
ER -
TY - HEAR
T1 - Management Accounting Practices of Thai Manufacturing Firms
Y1 - 2000
A1 - Bailes,Jack
A1 - Ruttanaporn,Supapun
A1 - Komaratat,Duangmanee
A1 - Cheniam,Supapon
KW - Accounting
JA - Asia Pacific Conference on International Accounting Issues
CY - Beijing , China
U2 - c
U4 - 644470784
ID - 644470784
ER -
TY - HEAR
T1 - Study of Practical Training for Managerial Accountants in Thai Industries
Y1 - 2000
A1 - Bailes,Jack
A1 - Ruttanaporn,Supapun
A1 - Komaratat,Duangmanee
A1 - Cheniam,Supapon
KW - Accounting
JA - Academic Conference for Thai Universities
CY - Bangkok, Thailand
U2 - c
U4 - 644468736
ID - 644468736
ER -
TY - JOUR
T1 - Using total quality processes and learning outcome assessments to develop management curricula
JF - Journal of Management Education
Y1 - 2000
A1 - Drexler,John
A1 - Kleinsorge,Ilene
KW - Accounting
KW - Management
AB - A 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.
VL - 24
CP - 2
U2 - a
U4 - 645863424
ID - 645863424
ER -
TY - HEAR
T1 - The value of firms headquartered in Quebec relative to the value of firms headquartered elsewhere in Canada: Evidence of a Quebec discount
Y1 - 2000
A1 - Graham,Roger
KW - Accounting
JA - Research Seminar Series at the University of Manitoba
CY - Manitoba, Canada
U2 - c
U4 - 646316032
ID - 646316032
ER -
TY - JOUR
T1 - The Value Relevance of Accounting Information During a Financial Crises: Thailand and the 1997 Decline in Value of the Baht
JF - Journal of International Financial Management and Accounting
Y1 - 2000
A1 - Graham,Roger
A1 - King,Raymond
A1 - Bailes,Jack
KW - Accounting
AB - This 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.
VL - 11
CP - 2
U2 - a
U4 - 644464640
ID - 644464640
ER -
TY - HEAR
T1 - Accounting practices and market values: Evidence from Indonesia, Korea, Malaysia, the Philippines, Taiwan, and Thailand
Y1 - 1999
A1 - Graham,Roger
KW - Accounting
JA - The Asian-Pacific Conference on International Accounting
CY - Melbourne Australia
U2 - c
U4 - 646328320
ID - 646328320
ER -
TY - JOUR
T1 - Audit Pricing and the Role of Multinational Factors: A Study of the Hong Kong and Malaysian Markets
Y1 - 1999
A1 - Rose,Ania
KW - Accounting
VL - 12
U2 - a
U4 - 150192084992
ID - 150192084992
ER -
TY - JOUR
T1 - Demand for Services: Determinants of Tax Preparation Fees
JF - Journal of the American Taxation Association
Y1 - 1999
A1 - Frischmann,Peter
A1 - Frees,Edward W.
KW - Accounting
VL - Supplement
CP - May, 1999
U2 - a
U4 - 104902010880
ID - 104902010880
ER -
TY - HEAR
T1 - Financial Neural Network Applications: Brief Literature Review and Extensive Bibliography
Y1 - 1999
A1 - Brown,Carol
A1 - Coakley,James
KW - Accounting
KW - BIS
KW - Dean's Office
JA - Eighth Annual Research Workshop on: Artificial Intelligence and Emerging Technologies in Accounting, Auditing and Tax
CY - San Diego, CA, USA
U2 - c
U4 - 7512272897
ID - 7512272897
ER -
TY - JOUR
T1 - Innovation in Preferred Stock: Current Developmenta and implications for Tax Policy and Financial Reporting
JF - Accounting Horizons
Y1 - 1999
A1 - Frischmann,Peter
A1 - Kimmel,Paul
A1 - Warfield,Terry D.
KW - Accounting
VL - 13
CP - 3
U2 - a
U4 - 104901838848
ID - 104901838848
ER -
TY - JOUR
T1 - Multiple Motivations and Effects: The Case of Trust Preferred Stock
JF - Issues in Accounting Education
Y1 - 1999
A1 - Frischmann,Peter
A1 - Warfield,Terry D.
KW - Accounting
VL - 14
CP - 2
U2 - a
U4 - 104902146048
ID - 104902146048
ER -
TY - JOUR
T1 - The Perrow Framework and The Selection of Management Accounting Tasks for Expert System Development
JF - New Review of Applied Expert Systems
Y1 - 1999
A1 - Brown,Carol
A1 - Sangster,Alan
KW - Accounting
KW - Dean's Office
VL - 5
U2 - a
U4 - 3842521089
ID - 3842521089
ER -
TY - HEAR
T1 - The value relevance of accounting information during a financial crisis: Thailand and the 1997 decline in the value of the baht
Y1 - 1999
A1 - Graham,Roger
KW - Accounting
JA - The Asian-Pacific Conference on International Accounting
CY - Melbourne Australia
U2 - c
U4 - 646326272
ID - 646326272
ER -
TY - HEAR
T1 - The value relevance of accounting information during a financial crisis: Thailand and the 1997 decline in the value of the baht
Y1 - 1999
A1 - Graham,Roger
KW - Accounting
JA - American Accounting Association Western Region Meeting
CY - Newport Beach, CA
U2 - c
U4 - 646322176
ID - 646322176
ER -
TY - HEAR
T1 - The value relevance of accounting information during a financial crisis: Thailand and the 1997 decline in the value of the baht
Y1 - 1999
A1 - Graham,Roger
KW - Accounting
JA - Research Seminar Series at Portland State University
CY - Portland, OR
U2 - c
U4 - 646324224
ID - 646324224
ER -
TY - JOUR
T1 - Computer-Mediated Peer Review of Student Papers
JF - The Journal of Education for Business
Y1 - 1998
A1 - Sullivan,Dave
A1 - Nielson,Norma
A1 - Brown,Carol
KW - Accounting
KW - BIS
KW - Dean's Office
KW - MIS
VL - 74
CP - 2
U2 - a
U4 - 3842539521
ID - 3842539521
ER -
TY - JOUR
T1 - New Evidence on Participation in Individual Retirement Accounts (IRAs)
JF - Journal of the American Taxation Association
Y1 - 1998
A1 - Frischmann,Peter
A1 - Gupta,Sanjay
KW - Accounting
VL - 20
CP - Fall
U2 - a
U4 - 104902451200
ID - 104902451200
ER -
TY - JOUR
T1 - A Benchmarking Study of the Current Practices with Regard to the Role of the Quantitative Curriculum in Business Schools
JF - International Journal of Operations and Quantitative Management
Y1 - 1997
A1 - Kleinsorge,Ilene
KW - Accounting
VL - 3
CP - 2
U2 - a
U4 - 28690030593
ID - 28690030593
ER -
TY - JOUR
T1 - Lessons Learned Using Total Quality Concepts for Accounting Curriculum Development
Y1 - 1997
A1 - Kleinsorge,Ilene
KW - Accounting
VL - 2
CP - 2
U2 - a
U4 - 28690073601
ID - 28690073601
ER -
TY - JOUR
T1 - Linking Accounting Courses with an Unstructured Project
Y1 - 1997
A1 - Kleinsorge,Ilene
KW - Accounting
VL - 2
CP - 2
U2 - a
U4 - 28690096129
ID - 28690096129
ER -
TY - JOUR
T1 - Management Accounting Expert Systems
JF - New Review of Applied Expert
Y1 - 1997
A1 - Brown,Carol
A1 - Gammill,Linda
A1 - Phillips,Mary Ellen
KW - Accounting
KW - Dean's Office
CY - Taylor Graham
VL - 3
U2 - a
U4 - 3842553857
ID - 3842553857
ER -
TY - JOUR
T1 - A Multicourse Practice Set: The Ultimate 'Messy' Problem
JF - Journal of Private Enterprise
Y1 - 1997
A1 - Kleinsorge,Ilene
KW - Accounting
VL - 7
CP - 2
U2 - a
U4 - 28690147329
ID - 28690147329
ER -
TY - JOUR
T1 - Enhancing Business Classes with World Wide Web
JF - Journal of Education for Business
Y1 - 1996
A1 - Brown,Carol
A1 - Nielson,Norma
A1 - Sullivan,Dave
KW - Accounting
KW - BIS
KW - Dean's Office
KW - MIS
VL - 71
CP - 6
U2 - a
U4 - 3842570241
ID - 3842570241
ER -
TY - JOUR
T1 - Real Time Classroom Tax Planning Using Experimental Markets
JF - Issues in Accounting Education
Y1 - 1996
A1 - Frischmann,Peter
KW - Accounting
VL - 11
CP - 2
U2 - a
U4 - 104902549504
ID - 104902549504
ER -
TY - JOUR
T1 - AI on the WWW: Supply and Demand Agents
JF - IEEE Expert
Y1 - 1995
A1 - Brown,Carol
A1 - Gasser,Les
A1 - O'Leary,Daniel E.
A1 - Sangster,Alan
KW - Accounting
KW - Dean's Office
VL - 10
CP - 4
U2 - a
U4 - 3842596865
ID - 3842596865
ER -
TY - JOUR
T1 - Expert Systems in Accounting Education: a Literature Guide
JF - Accounting Education
Y1 - 1995
A1 - Brown,Carol
A1 - Baldwin-Morgan,Amelia A
A1 - Sangster,Alan
KW - Accounting
KW - Dean's Office
VL - 4
CP - 3
U2 - a
U4 - 3842600961
ID - 3842600961
ER -
TY - JOUR
T1 - Expert Systems - One set of Views of the State of the Art
JF - Expert Systems With Applications
Y1 - 1995
A1 - Brown,Carol
A1 - Wensley,Anthony K. P.
KW - Accounting
KW - Dean's Office
VL - 9
CP - 4
U2 - a
U4 - 3842578433
ID - 3842578433
ER -
TY - JOUR
T1 - Innovative Forms of Preferred Stock: Debt or Equity?
JF - Commercial Lending Review
Y1 - 1995
A1 - Frischmann,Peter
A1 - Kimmel,Paul
A1 - Warfield,Terry D.
KW - Accounting
VL - 10
CP - 4
U2 - a
U4 - 104904075264
ID - 104904075264
ER -
TY - JOUR
T1 - Neural Networks Enter the World of Management Accounting
JF - Management Accounting
Y1 - 1995
A1 - Brown,Carol
A1 - Coakley,James
A1 - Phillips,Mary Ellen
KW - Accounting
KW - BIS
KW - Dean's Office
VL - LXXVI
CP - 11
U2 - a
U4 - 3842607105
ID - 3842607105
ER -
TY - JOUR
T1 - Neural Networks: Nuts and Bolts
JF - Management Accounting
Y1 - 1995
A1 - Brown,Carol
A1 - Coakley,James
A1 - Phillips,Mary Ellen
KW - Accounting
KW - BIS
KW - Dean's Office
VL - LXXVI
CP - 11
U2 - a
U4 - 3842613249
ID - 3842613249
ER -
TY - JOUR
T1 - Validating Heterogeneous and Competing Knowledge Bases Using a Black-box Approach
JF - Expert Systems With Applications
Y1 - 1995
A1 - Brown,Carol
A1 - Nielson,Norma L
A1 - O'Leary,Daniel E
A1 - Phillips,Mary Ellen
KW - Accounting
KW - Dean's Office
VL - 9
CP - 4
U2 - a
U4 - 3842572289
ID - 3842572289
ER -
TY - JOUR
T1 - Applying Case-Based Reasoning to the Accounting Domain
JF - , International Journal of Intelligent Systems in Accounting Finance and Management
Y1 - 1994
A1 - Brown,Carol
A1 - Gupta,Uma
KW - Accounting
KW - Dean's Office
VL - 3
CP - 3
U2 - a
U4 - 3842617345
ID - 3842617345
ER -
TY - JOUR
T1 - Conference Report: The Fourth International Symposium on Intelligent Systems in Accounting, Finance and Management
JF - International Journal of Intelligent Systems in Accounting Finance and Management
Y1 - 1994
A1 - Brown,Carol
A1 - Coakley,James
A1 - Eining,Martha M
KW - Accounting
KW - BIS
KW - Dean's Office
VL - 3
CP - 3
U2 - a
U4 - 3842625537
ID - 3842625537
ER -
TY - JOUR
T1 - Financial and Efficiency Differences in Family-Owned and Non-Family Owned Nursing Homes An 91 Study
JF - Family Business Review
Y1 - 1994
A1 - Kleinsorge,Ilene
KW - Accounting
U2 - a
U4 - 28689762305
ID - 28689762305
ER -
TY - JOUR
T1 - Perceptual Measures of Quality: A Tool to Improve Nursing Home Systems
JF - Hospital & Health Services Administration
Y1 - 1994
A1 - Koenig,Hal
A1 - Kleinsorge,Ilene
KW - Accounting
KW - Marketing
VL - 39
CP - 4
U2 - a
U4 - 647591936
ID - 647591936
ER -
TY - JOUR
T1 - TQM: Are Cost Accountants Meeting The Challenge
JF - Management Accounting
Y1 - 1994
A1 - Kleinsorge,Ilene
KW - Accounting
VL - 75
CP - 10
U2 - a
U4 - 28689960961
ID - 28689960961
ER -
TY - JOUR
T1 - Artificial Neural Networks Applied to Ratio Analysis in the Analytical Review Process
JF - International Journal of Intelligent Systems in Accounting, Finance and Management
Y1 - 1993
A1 - Coakley,James
A1 - Brown,Carol
KW - Accounting
KW - BIS
KW - Dean's Office
VL - 2
CP - 1
U2 - a
U4 - 3842660353
ID - 3842660353
ER -
TY - JOUR
T1 - Evaluating Expert Systems in a Financial Domain: A Study Demonstrating Issues in Case Selection, Validation Standards, and Evaluator Bias
JF - , International Journal of Intelligent Systems in Accounting, Finance and Management
Y1 - 1993
A1 - Brown,Carol
A1 - Nielson,Norma L.
A1 - Phillips,Mary Ellen
KW - Accounting
KW - Dean's Office
VL - 2
CP - 2
U2 - a
U4 - 3842650113
ID - 3842650113
ER -
TY - JOUR
T1 - Insurance in Expert-System-Prepared Financial Plans
JF - Journal of the American Society of Clu and ChFC
Y1 - 1993
A1 - Nielson,Norma L.
A1 - Phillips,Mary Ellen
A1 - Brown,Carol
KW - Accounting
KW - Dean's Office
VL - XLVII
CP - 2
U2 - a
U4 - 3842656257
ID - 3842656257
ER -
TY - JOUR
T1 - Analysis of Accounting Expert Systems Citations: An Alternative Accounting Classification Scheme
JF - International Journal of Intelligent Systems in Accounting, Finance and Management
Y1 - 1992
A1 - Brown,Carol
KW - Accounting
KW - Dean's Office
VL - 1
CP - 3
U2 - a
U4 - 3842676737
ID - 3842676737
ER -
TY - JOUR
T1 - Conference Report: The Third International Symposium on Expert Systems in Business Finance and Accounting
JF - International Journal of Intelligent Systems in Accounting, Finance & Management
Y1 - 1992
A1 - Brown,Carol
KW - Accounting
KW - Dean's Office
VL - 1
CP - 2
U2 - a
U4 - 3842695169
ID - 3842695169
ER -
TY - JOUR
T1 - An Evaluation of Expert Systems for Personal Financial Planning
JF - Financial Counseling and Planning
Y1 - 1992
A1 - Phillips,Mary Ellen
A1 - Nielson,Norma L.
A1 - Brown,Carol
KW - Accounting
KW - Dean's Office
VL - 3
U2 - a
U4 - 3842684929
ID - 3842684929
ER -
TY - JOUR
T1 - Measuring Horizontal Equity: A Regression Approach
JF - Journal of the American Taxation Association
Y1 - 1992
A1 - Frischmann,Peter
A1 - Grasso,Larry P.
KW - Accounting
VL - 14
CP - 2
U2 - a
U4 - 104907649024
ID - 104907649024
ER -
TY - JOUR
T1 - The Use of Advanced Information Technology in Audit Planning
JF - International Journal of Intelligent Systems in Accounting, Finance & Management
Y1 - 1992
A1 - Brown,Carol
A1 - Murphy,David
KW - Accounting
KW - Dean's Office
VL - 1
CP - 3
U2 - a
U4 - 3842689025
ID - 3842689025
ER -
TY - JOUR
T1 - Computer Viruses
JF - The 91 Certified Public Accountant
Y1 - 1991
A1 - Brown,Carol
A1 - Wodtli,Richard B.
KW - Accounting
KW - Dean's Office
CY - 91 Society of Certified Public Accountants
U2 - a
U4 - 3842916353
ID - 3842916353
ER -
TY - JOUR
T1 - Expert Systems for Internal Auditing
JF - The Internal Auditor
Y1 - 1991
A1 - Brown,Carol
A1 - Phillips,Mary Ellen
KW - Accounting
KW - Dean's Office
VL - 48
CP - 4
U2 - a
U4 - 3842707457
ID - 3842707457
ER -
TY - JOUR
T1 - Expert Systems in Public Accounting: Current Practice and Future Directions
JF - Expert Systems with Applications: An International Journal
Y1 - 1991
A1 - Brown,Carol
KW - Accounting
KW - Dean's Office
VL - 3
CP - 1
U2 - a
U4 - 3842719745
ID - 3842719745
ER -
TY - JOUR
T1 - Expert Systems to Provide Financial Planning Benefits
JF - Benefits Quarterly
Y1 - 1991
A1 - Nielson,Norma L.
A1 - Phillips,Mary Ellen
A1 - Brown,Carol
KW - Accounting
KW - Dean's Office
VL - 7
CP - 1
U2 - a
U4 - 3842758657
ID - 3842758657
ER -
TY - JOUR
T1 - Need an Expert? Ask a Computer
JF - Journal of Accountancy
Y1 - 1991
A1 - Philips,Mary Ellen
A1 - Brown,Carol
KW - Accounting
KW - Dean's Office
VL - 172
CP - 5
U2 - a
U4 - 3842701313
ID - 3842701313
ER -
TY - JOUR
T1 - The Silent Customers: Measuring Customer Satisfaction in Nursing Homes
JF - Journal of Health Care Marketing
Y1 - 1991
A1 - Koenig,Hal
A1 - Kleinsorge,Ilene
KW - Accounting
KW - Marketing
AB - This 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.
VL - 11
CP - 4
U2 - a
U4 - 647602176
ID - 647602176
ER -
TY - JOUR
T1 - An Expanding Employee Benefit: Personal Financial Planning with Expert Systems
JF - Management Accounting
Y1 - 1990
A1 - Phillips,Mary Ellen
A1 - Brown,Carol
A1 - Nielson,Norma L
KW - Accounting
KW - Dean's Office
AB - Certificate of Merit in the Lybrand Awards manuscript competition
VL - LXXII
CP - 3
U2 - a
U4 - 3842785281
ID - 3842785281
ER -
TY - JOUR
T1 - Expert Systems Books
JF - Expert Systems Review for Business and Accounting
Y1 - 1990
A1 - Brown,Carol
KW - Accounting
KW - Dean's Office
VL - 2
CP - 3
U2 - a
U4 - 3842811905
ID - 3842811905
ER -
TY - JOUR
T1 - Expert Systems for Management Accountants
JF - Management Accounting
Y1 - 1990
A1 - Brown,Carol
A1 - Phillips,Mary Ellen
KW - Accounting
KW - Dean's Office
VL - LXXI
CP - 7
U2 - a
U4 - 3842799617
ID - 3842799617
ER -
TY - JOUR
T1 - Expert Systems for Personal Financial Planning
JF - Journal of Financial Planning
Y1 - 1990
A1 - Brown,Carol
A1 - Nielson,Norma L.
A1 - Phillips,Mary Ellen
KW - Accounting
KW - Dean's Office
VL - 3
CP - 3
U2 - a
U4 - 3842793473
ID - 3842793473
ER -
TY - JOUR
T1 - Personal Financial Planning Expert Systems for CPAs
JF - The 91 Certified Public Accountant
Y1 - 1990
A1 - Brown,Carol
A1 - Phillips,Mary Ellen
KW - Accounting
KW - Dean's Office
CY - The 91 Society of Certified Public Accountants
U2 - a
U4 - 3842924545
ID - 3842924545
ER -
TY - JOUR
T1 - The Use of Auditing Expert Systems in Public Accounting
JF - The Journal of Information Systems
Y1 - 1990
A1 - Brown,Carol
A1 - Murphy,David
KW - Accounting
KW - Dean's Office
VL - 5
CP - 1
U2 - a
U4 - 3842777089
ID - 3842777089
ER -
TY - JOUR
T1 - Accounting Expert Systems: A Comprehensive, Annotated Bibliography
JF - Expert Systems Review for Business and Accounting
Y1 - 1989
A1 - Brown,Carol
KW - Accounting
KW - Dean's Office
VL - 1
CP - 1 and 2
U2 - a
U4 - 3842820097
ID - 3842820097
ER -
TY - JOUR
T1 - AI Journals, Magazines, and Newsletters
JF - PC AI
Y1 - 1989
A1 - Brown,Carol
KW - Accounting
KW - Dean's Office
VL - 3
CP - 2
U2 - a
U4 - 3842953217
ID - 3842953217
ER -
TY - JOUR
T1 - Applications of Expert Systems in Insurance Regulation
JF - The Journal of Insurance Regulation
Y1 - 1989
A1 - Nielson,Norma L.
A1 - Brown,Carol
KW - Accounting
KW - Dean's Office
VL - 8
CP - 1
U2 - a
U4 - 3842818049
ID - 3842818049
ER -
TY - JOUR
T1 - Attrition in the Statistics of Income Panel of Individual Returns
JF - National Tax Journal
Y1 - 1989
A1 - Frischmann,Peter
A1 - Christian,Charles W.
KW - Accounting
VL - 42
CP - 4
U2 - a
U4 - 104909412352
ID - 104909412352
ER -
TY - JOUR
T1 - CD ROM: Information at Your Fingertips
JF - Journal of Accountancy
Y1 - 1989
A1 - Brown,Carol
A1 - Phillips,Mary Ellen
KW - Accounting
KW - Dean's Office
VL - 168
CP - 6
U2 - a
U4 - 3842816001
ID - 3842816001
ER -
TY - JOUR
T1 - CD ROMs: Information at Your Fingertips
JF - The 91 Certified Public Accountant
Y1 - 1989
A1 - Brown,Carol
A1 - Phillips,Mary Ellen
KW - Accounting
KW - Dean's Office
CY - The 91 Society of Certified Public Accountants
U2 - a
U4 - 3842938881
ID - 3842938881
ER -
TY - JOUR
T1 - Sources of Computer Information
JF - The 91 Certified Public Accountant
Y1 - 1989
A1 - Yackey,David J.
A1 - Brown,Carol
KW - Accounting
KW - Dean's Office
CY - The 91 Society of Certified Public Accountants
U2 - a
U4 - 3842930689
ID - 3842930689
ER -
TY - JOUR
T1 - Artificial Intelligence: Application in Taxation
JF - Expert Systems Review for Business and Accounting
Y1 - 1988
A1 - Brown,Carol
A1 - Black,Robert
A1 - Buehler,Steve
A1 - Rogers,Ted
KW - Accounting
KW - Dean's Office
VL - 1
CP - 4
U2 - a
U4 - 3842830337
ID - 3842830337
ER -
TY - JOUR
T1 - Powerful, Visual Expert-System Shell
JF - IEEE Software
Y1 - 1988
A1 - Brown,Carol
A1 - Subramanian,Sriram
KW - Accounting
KW - Dean's Office
U2 - a
U4 - 3842850817
ID - 3842850817
ER -
TY - JOUR
T1 - A Survey of Tax Expert Systems
JF - Expert Systems Review for Business and Accounting
Y1 - 1988
A1 - Brown,Carol
A1 - Streit,Irva Kay
KW - Accounting
KW - Dean's Office
VL - 1
CP - 2
U2 - a
U4 - 3842842625
ID - 3842842625
ER -
TY - JOUR
T1 - Tax Expert Systems in Industry and Accounting
JF - Expert Systems Review for Business and Accounting
Y1 - 1988
A1 - Brown,Carol
KW - Accounting
KW - Dean's Office
VL - 1
CP - 3
U2 - a
U4 - 3842836481
ID - 3842836481
ER -
TY - JOUR
T1 - Slick Visual Database Program for the Mac
JF - IEEE Software
Y1 - 1987
A1 - Brown,Carol
KW - Accounting
KW - Dean's Office
U2 - a
U4 - 3842854913
ID - 3842854913
ER -