@article {1970556, title = {Corporate Reputation and Hedging Activities}, journal = {Accounting and Finance}, volume = {63}, year = {2023}, month = {2023}, pages = {1223-1247}, keywords = {Accounting, Finance}, author = {Deng,Junfang and Yang,Jimmy} } @article {1974041, title = {Take Responsibility or Take Action: How Can Firms Recover from Information Technology Control Material Weakness Disclosures?}, journal = {International Journal of Accounting Information Systems}, volume = {48}, year = {2023}, month = {2023}, keywords = {Accounting}, author = {Norman,Carolyn and Obermire,Kara and Rose,Anna M. and Rose,Jacob and Frydenlund,Nicole} } @article {1979046, title = {Business Ethics in Data Usage}, year = {2022}, month = {2022}, address = {Spokane, WA}, keywords = {Accounting}, author = {Holbrook,Brandon} } @article {1969151, title = {Disclosure Speed: Evidence from Nonpublic SEC Investigations}, journal = {The Accounting Review}, year = {2022}, month = {2022}, keywords = {Accounting}, author = {Blackburne,Terrence and Quinn,Phil} } @article {1984326, title = {Disclosure Speed: Evidence from Nonpublic SEC Investigations}, journal = {The Accounting Review}, volume = {98}, year = {2022}, month = {2022}, pages = {55-82}, keywords = {Accounting}, author = {Blackburne,Terrence and Quinn,Phil} } @conference {1984371, title = {Do Measures of Security Compliance Intent Equal Non-Compliance Scenario Agreement?}, booktitle = {WISP2022: 2022 Workshop on Information Security and Privacy (WISP)}, year = {2022}, month = {2022}, address = {Copenhagen, Denmark, Dec. 2022}, abstract = {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.}, keywords = {Accounting, BIS}, url = {https://aisel.aisnet.org/wisp2022/19}, author = {Marshall,Byron and Shadbad,Forough and Curry,Michael and Biros,David} } @conference {1970491, title = {Do Measures of Security Compliance Intent Equal Non-Compliance Scenario Agreement?}, booktitle = {WISP2022: 2022 Workshop on Information Security and Privacy (WISP)}, year = {2022}, month = {2022}, address = {Copenhagen, Denmark, Dec. 2022}, abstract = {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.}, keywords = {Accounting, BIS}, author = {Marshall,Byron and Shadbad,Forough and Curry,Michael and Biros,David} } @booklet {1970496, title = {Will SOC Telemetry Data Improve Predictive Models of User Riskiness? A Work in Progress}, year = {2022}, month = {2022}, address = {Copenhagen, Denmark, Dec. 2022}, abstract = {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.}, keywords = {Accounting, BIS}, author = {Curry,Michael and Marshall,Byron and Shadbad,Forough and Hong,Sanghyun} } @article {1969156, title = {Are CEO{\textquoteright}s purchases more profitable than they appear?}, journal = {Journal of Accounting and Economics}, volume = {71}, year = {2021}, month = {2021}, keywords = {Accounting}, author = {Blackburne,Terrence and Armstrong,Christopher and Quinn,Phil} } @article {1974056, title = {Audit Committee Members{\textquoteright} Professional Identities: Evidence from the Field}, journal = {Accounting, Organizations and Society}, volume = {93}, year = {2021}, month = {2021}, keywords = {Accounting}, author = {Obermire,Kara and Cohen,Jeff and Johnstone,Karla} } @article {1975821, title = {Faith at Work: Religious Norms as Cultural Control in a Management Control Package}, year = {2021}, month = {2021}, keywords = {Accounting}, author = {Akroyd,Chris and Henderson,Kali and O{\textquoteright}Grady,Winnie and Pesch,Heather} } @article {1974051, title = {The Impact of Risk and the Potential for Loss on Managers{\textquoteright} Demand for Audit Quality}, journal = {Contemporary Accounting Research}, year = {2021}, month = {2021}, keywords = {Accounting}, author = {Hurley,Patrick and Mayhew,Brian and Obermire,Kara and Tegeler,Amy} } @article {1970561, title = {Income Shifting and U.S. International Trade in Goods Statistics}, journal = {Journal of Accounting and Public Policy}, volume = {40}, year = {2021}, month = {2021}, abstract = {Intrafirm trade represents greater than one-third of total U.S. international trade in goods. Since these are not arm{\textquoteright}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.}, keywords = {Accounting}, author = {Deng,Junfang and Laux,Rick C} } @article {1970501, title = {Machine Learning and Survey-based Predictors of InfoSec Non-Compliance}, journal = {ACM Transactions on Management Information Systems}, year = {2021}, month = {2021}, keywords = {Accounting, BIS}, author = {Marshall,Byron and Curry,Michael and Correia,John and Crossler,Robert E} } @article {1984376, title = {Machine Learning and Survey-based Predictors of InfoSec Non-Compliance}, journal = {ACM Transactions on Management Information Systems}, volume = {13}, year = {2021}, month = {2021}, pages = {1-20}, abstract = {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{\textquoteright} 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{\textquoteright}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.}, keywords = {Accounting, BIS}, author = {Marshall,Byron and Curry,Michael and Correia,John and Crossler,Robert E} } @article {1971466, title = {The New Washington State Capital Gains Tax}, journal = {Tax Notes}, year = {2021}, month = {2021}, pages = {899-905}, abstract = {In this article, the authors examine Washington{\textquoteright}s new 7 percent capital gains tax, analyzing the tax from constitutional, practical, and policy perspectives.}, keywords = {Accounting}, url = {https://www.taxnotes.com/special-reports/capital-gains-and-losses/washington-states-new-capital-gains-tax/2021/07/08/76qql}, author = {Axelton,Z and Holbrook,Brandon and Gramlich,J} } @article {1974046, title = {Prior Audit Experience and CFO Financial Reporting Aggressiveness}, journal = {Auditing: A Journal of Practice and Theory}, year = {2021}, month = {2021}, keywords = {Accounting}, author = {Condie,Eric R. and Obermire,Kara and Seidel,Timothy A. and Wilkins,Michael S.} } @article {1970566, title = {Proprietary Costs and the Reporting of Segment-level Tax Expense}, journal = {Journal of the American Taxation Association}, volume = {43}, year = {2021}, month = {2021}, pages = {1-26}, abstract = {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.}, keywords = {Accounting}, url = {https://doi.org/10.2308/JATA-19-002}, author = {Deng,Junfang and Steele,Logan and Lynch,Dan and Gaertner,Fabio B} } @article {1975196, title = {Express yourself: Why managers{\textquoteright} disclosure tone varies across time and what investors learn from it}, journal = {Contemporary Accounting Research}, volume = {37}, year = {2020}, month = {2020}, pages = {1140-1171}, keywords = {Accounting}, author = {Steele,Logan and Campbell,John and Lee,Grace} } @article {1970571, title = {Foreign Exchange Risk, Hedging, and Tax-Motivated Outbound Income Shifting}, journal = {Journal of Accounting Research}, volume = {58}, year = {2020}, month = {2020}, pages = {953-987}, abstract = {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.}, keywords = {Accounting}, url = {https://onlinelibrary.wiley.com/doi/10.1111/1475-679X.12326}, author = {Deng,Junfang} } @article {1968246, title = {Imprinting founders{\textquoteright} blueprints on management control systems}, journal = {Management Accounting Research}, volume = {46}, year = {2020}, month = {2020}, abstract = {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{\textquoteright}s vision. We examine how founders{\textquoteright} commitment blueprint influences the design and use of MCS. We show that the imprint of a founder{\textquoteright}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{\textquoteright}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{\textquoteright} 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.}, keywords = {Accounting}, url = {https://www.sciencedirect.com/science/article/pii/S1044500519300228}, author = {Akroyd,Chris and Kober,Ralph} } @article {1969166, title = {Information flows among rivals and corporate investment}, journal = {Journal of Financial Economics}, volume = {136}, year = {2020}, month = {2020}, pages = {760-779}, abstract = {Using a novel pairwise measure of firms{\textquoteright} acquisition of rivals{\textquoteright} 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{\textquoteright} use of rivals{\textquoteright} information often hinges on the similarities of their products. Our results suggest that rivals{\textquoteright} 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.}, keywords = {Accounting}, author = {Blackburne,Terrence and Bernard,Darren and Thornock,Jake} } @article {1974286, title = {Selection benefits of below-market pay in social-mission organizations: effects on individual performance and team cooperation}, journal = {The Accounting Review}, volume = {95}, year = {2020}, month = {2020}, pages = {57-77}, abstract = {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{\textquoteright} 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.}, keywords = {Accounting}, author = {Chen,Clara and Pesch,Heather and Wang,Laura} } @article {1975826, title = {The Temporal Effect of Organizational Controls in an Uncertain Environment}, year = {2020}, month = {2020}, address = {Hilo, Hawaii}, keywords = {Accounting}, author = {Akroyd,Chris and Horii,Satoshi} } @article {1974061, title = {Toward an Understanding of Audit Team Distribution and Performance Quality}, journal = {Auditing: A Journal of Practice and Theory}, volume = {39}, year = {2020}, month = {2020}, pages = {87-112}, keywords = {Accounting}, author = {Downey,Denise and Obermire,Kara and Zehms,Karla} } @article {1969161, title = {Undisclosed SEC Investigations}, journal = {Management Science}, year = {2020}, month = {2020}, keywords = {Accounting}, author = {Blackburne,Terrence and Kepler,John and Quinn,Phillip and Taylor,Daniel} } @article {1970951, title = {Analyst reaction to non-articulation between the balance sheet and the statement of cash flows}, journal = {Journal of Applied Accounting Research}, year = {2019}, month = {2019}, abstract = {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 {\textellipsis}}, keywords = {Accounting}, author = {Frischmann,Peter and Lin,Kuan-Chen and Wang,Dilin} } @article {1975191, title = {Debt Structure and Conditional Conservatism}, journal = {Journal of Financial Reporting}, year = {2019}, month = {2019}, keywords = {Accounting}, author = {Steele,Logan and Lee,Grace} } @article {1968251, title = {The emergence of management controls in an entrepreneurial company}, journal = {Accounting and Finance}, volume = {59}, year = {2019}, month = {2019}, pages = {1805-1833}, abstract = {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.}, keywords = {Accounting}, url = {https://onlinelibrary.wiley.com/doi/10.1111/acfi.12477}, author = {Akroyd,Chris and Kober,Ralph and Li,Danni} } @article {1975836, title = {A field study of management control in a family business: An appreciative inquiry approach}, year = {2019}, month = {2019}, address = {Monterey Peninsula, California}, keywords = {Accounting}, author = {Akroyd,Chris and Biswas,Sharlene} } @conference {1970506, title = {Identifying potentially risky insider on-compliance using machine learning to assess multiple protection motivation behaviors}, booktitle = {WISP2021: 2021 Workshop on Information Security and Privacy (WISP)}, year = {2019}, month = {2019}, abstract = {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.}, keywords = {Accounting, BIS}, url = {https://aisel.aisnet.org/wisp2019/1}, author = {Curry,Michael and Marshall,Byron and Crossler,Robert E} } @article {1970511, title = {InfoSec Process Action Model (IPAM): Targeting Insider{\textquoteright}s Weak Password Behavior}, journal = {Journal of Information Systems}, volume = {33}, year = {2019}, month = {2019}, pages = {201-225}, abstract = {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{\textquoteright} 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.}, keywords = {Accounting, BIS}, url = {https://doi.org/10.2308/isys-52381}, author = {Curry,Michael and Marshall,Byron and Correia,John and Crossler,Robert E} } @article {1970711, title = {Internationalization and Regional Entrepreneurship in China}, journal = {Small Business Economics}, year = {2019}, month = {2019}, abstract = {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.}, keywords = {Accounting, Finance, OSU-Cascades}, author = {Elston,Julie and Weidinger,Alois} } @article {1975201, title = {Negative accounting earnings and gross domestic product}, journal = {Review of Accounting Studies}, year = {2019}, month = {2019}, keywords = {Accounting}, author = {Steele,Logan and Gaertner,Fabio and Kauser,Asad} } @article {1974066, title = {Realigning Auditors{\textquoteright} Accountability: Experimental Evidence}, journal = {The Accounting Review}, volume = {94}, year = {2019}, month = {2019}, pages = {233-250}, keywords = {Accounting}, author = {Hurley,Patrick and Mayhew,Brian and Obermire,Kara} } @article {1975831, title = {Role of different levers of control on a family business{\textquoteright}s professionalisation journey}, year = {2019}, month = {2019}, address = {Auckland, New Zealand}, keywords = {Accounting}, author = {Akroyd,Chris and Biswas,Sharlene and O{\textquoteright}Grady,Winnie and Mitchell,Kate} } @article {1973601, title = {Book-Tax Differences and the Costs of Private Debt}, journal = {Advances in Accounting}, volume = {42}, year = {2018}, month = {2018}, address = {Amsterdam}, abstract = {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.}, keywords = {Accounting}, author = {Moore,Jared and Xu,Li} } @article {1975206, title = {The Effect of Aggregation of Accounting Information via Segment Reporting on Accounting Conservatism"}, journal = {European Accounting Review}, volume = {27}, year = {2018}, month = {2018}, pages = {237-262}, abstract = {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{\textquoteright}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.}, keywords = {Accounting}, author = {Steele,Logan and Bens,Daniel and Monahan,Steven} } @article {1974821, title = {The Effects of Compensation Structures and Monetary Rewards on Managers{\textquoteright} Decisions to Blow the Whistle}, journal = {Journal of Business Ethics}, year = {2018}, month = {2018}, keywords = {Accounting}, author = {Rose,Jake and Brink,A. and Norman,C.} } @article {1974811, title = {Effects of Stories and Checklist Decision Aids on Knowledge Structure Development and Auditor Judgment}, journal = {Journal of Information Systems}, volume = {32}, year = {2018}, month = {2018}, pages = {1-24}, keywords = {Accounting}, author = {Bierstaker,James and Downey,Denise and Rose,Jake and Thibodeau,Jay} } @article {1968266, title = {ERP Systems and Management Accounting: New Understandings through "Nudging" in Qualitative Research}, journal = {Journal of Accounting \& Organizational Change}, volume = {14}, year = {2018}, month = {2018}, pages = {120-137}, abstract = {Purpose:
This paper aims to show how our understanding of the effects of enterprise resource planning (ERP) systems on management accounting are influenced through {\textquotedblleft}nudging{\textquotedblright} 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.}, keywords = {Accounting}, author = {Spraakman,Gary and O{\textquoteright}Grady,Winifred and Askarany,Davood and Akroyd,Chris} } @article {1977856, title = {An Examination of the Relationship Between Size and Growth of Listed Firms in the United Arab Emirates}, year = {2018}, month = {2018}, address = {Oxford, UK}, keywords = {Accounting, Finance, OSU-Cascades}, author = {Elston,Julie and Weidinger,Alois and Widmer,Melanie} } @conference {1973161, title = {Fear Appeals Versus Priming in Ransomware Training}, booktitle = {Pre-ICIS Workshop on Information Security and Privacy (WISP 2018)}, year = {2018}, month = {2018}, abstract = {Employee non-compliance is at the heart of many of today{\textquoteright}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 {\textendash} a process nuanced model for compliance training and assessment {\textendash} 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.}, keywords = {Accounting, BIS}, url = {https://aisel.aisnet.org/wisp2018/1/}, author = {Curry,Michael and Marshall,Byron and Crossler,Rob and Correia,John} } @article {1975841, title = {How founders{\textquoteright} organizational blueprints influence the emergence of management control systems in an early stage firm.}, year = {2018}, month = {2018}, address = {Copenhagen, Denmark}, keywords = {Accounting}, author = {Akroyd,Chris and Kober,Ralph} } @article {1971176, title = {How will the new lease accounting standard affect the relevance of lease asset accounting?}, journal = {Advances in Accounting}, volume = {42}, year = {2018}, month = {2018}, pages = {83-95}, keywords = {Accounting}, author = {Graham,Roger and Lin,Kuan-Chen} } @article {1971181, title = {The Influence of Other Comprehensive Income on Discretionary Expenditures.}, journal = {Journal of Business Finance and Accounting}, year = {2018}, month = {2018}, pages = {72-91}, keywords = {Accounting}, author = {Graham,Roger and Lin,Kuan-Chen} } @article {1970516, title = {InfoSec Process Action Model (IPAM): Systematically Addressing Individual Security Behavior}, journal = {Data Base for Advances in Information Systems}, volume = {49}, year = {2018}, month = {2018}, abstract = {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 {\textendash}assessment of pro and con perceptions {\textendash} 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.}, keywords = {Accounting, BIS}, url = {https://www.researchgate.net/publication/321138048_InfoSec_Process_Action_Model_IPAM_Systematically_Addressing_Individual_Security_Behavior}, author = {Curry,Michael and Marshall,Byron and Crossler,Robert E and Correia,John} } @booklet {1970646, title = {Innovation}, year = {2018}, month = {2018}, address = {Eugene, OR}, keywords = {Accounting}, author = {Dolan,Shannon} } @article {1968256, title = {Management Controls and Pressure Groups: The Mediation of Overflows}, journal = {Accounting, Auditing and Accountability Journal}, volume = {31}, year = {2018}, month = {2018}, pages = {1644-1667}, abstract = {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.}, keywords = {Accounting}, url = {https://www.emeraldinsight.com/doi/abs/10.1108/AAAJ-10-2016-2747}, author = {Jollands,Stephen and Akroyd,Chris and Sawabe,Norio} } @inbook {1974816, title = {Manipulation and Attention Checks in Behavioral Accounting Research}, year = {2018}, month = {2018}, keywords = {Accounting}, author = {Rose,Jake} } @article {1971171, title = {The Mitigation of High-Growth-Related Accounting Distortions after Sarbanes-Oxley}, journal = {Research in Accounting Regulation}, volume = {30}, year = {2018}, month = {2018}, address = {Amsterdam}, abstract = {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.}, keywords = {Accounting}, author = {Moore,Jared and Graham,Roger} } @article {1973596, title = {Tax Avoidance, Financial Experts on the Audit Committee, and Business Strategy}, journal = {Journal of Business Finance and Accounting}, volume = {45}, year = {2018}, month = {2018}, address = {Hoboken, NJ}, abstract = {We examine whether financial expert audit committee members tailor their approach to overseeing the corporate tax planning process according to the firm{\textquoteright}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.}, keywords = {Accounting, Strategy \& Entrepreneurship}, author = {Moore,Jared and Hui Hsu,Pei and Neubaum,Donald} } @article {1978246, title = {Analyst Reaction to Nonarticulation in the Statement of Cash Flows}, year = {2017}, month = {2017}, address = {San Francisco, CA}, keywords = {Accounting}, author = {Frischmann,Peter and Wang,Dilin and Lin,Kuan-Chen} } @article {1968271, title = {Beyond Budgeting: Distinguishing Modes of Adaptive Performance Management}, journal = {Advances in Management Accounting}, volume = {29}, year = {2017}, month = {2017}, pages = {33-53}, keywords = {Accounting, Business Law}, url = {http://www.emeraldinsight.com/doi/abs/10.1108/S1474-787120170000029003}, author = {O{\textquoteright}Grady,Winnie and Akroyd,Chris and Scott,Inara} } @article {1974826, title = {Does Reading a Story or Checklist Result in Superior Knowledge Structure Development? Implications for Judgment and Decision Making}, journal = {Journal of Information Systems}, year = {2017}, month = {2017}, keywords = {Accounting}, author = {Bierstaker,James and Downey,Denise and Rose,Jake and Thibodeau,Jay} } @article {1973606, title = {Dual Entrenchment and Tax Management: Classified Boards and Family Firms}, journal = {Journal of Business Research}, volume = {79}, year = {2017}, month = {2017}, address = {Amsterdam}, abstract = {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.}, keywords = {Accounting}, author = {Moore,Jared and Suh,SangHyun and Werner,Edward} } @article {1975851, title = {Examining sustainability reports}, year = {2017}, month = {2017}, address = {Naples, Italy}, keywords = {Accounting}, author = {Jollands,Stephen and Akroyd,Chris and Sawabe,Norio} } @booklet {1970651, title = {Greetings from the New Beta Alpha Psi Advisor}, year = {2017}, month = {2017}, address = {Eugene, OR}, keywords = {Accounting}, author = {Dolan,Shannon} } @article {1975846, title = {Management Control in a Rapidly Growing Family Business}, year = {2017}, month = {2017}, address = {Melbourne, Australia}, keywords = {Accounting}, author = {Biswas,Sharlene and Akroyd,Chris} } @article {1975856, title = {Management control rhythms in a product innovation setting: Enabling adaptive practices in highly competitive and uncertain environments}, year = {2017}, month = {2017}, address = {Sydney, Australia}, keywords = {Accounting}, author = {Akroyd,Chris and Jollands,Stephen and Sawabe,Norio} } @article {1970526, title = {A Normative Model for Assessing SME IT Effectiveness}, journal = {Communications of the IIMA}, volume = {15}, year = {2017}, month = {2017}, abstract = {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{\textquoteright} 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.}, keywords = {Accounting, BIS}, url = {http://scholarworks.lib.csusb.edu/ciima/vol15/iss1/3}, author = {Curry,Michael and Marshall,Byron and Kawalek,Peter} } @booklet {1973166, title = {Personal Motivation Measures for Personal IT Security Behavior}, year = {2017}, month = {2017}, keywords = {Accounting, BIS}, url = {http://aisel.aisnet.org/amcis2017/InformationSystems/Presentations/27/}, author = {Marshall,Byron and Curry,Michael and Correia,John and Crossler,Rob} } @book {1968261, title = {Practical Managerial Accounting}, year = {2017}, month = {2017}, pages = {204}, keywords = {Accounting}, author = {Peacock,Brooks and Akroyd,Chris} } @article {1975211, title = {Taxable Income and Firm Risk}, journal = {Journal of the American Taxation Association}, volume = {39}, year = {2017}, month = {2017}, pages = {1-24}, keywords = {Accounting}, author = {Steele,Logan and Dhaliwal,Dan and Lee,Hye-Seung and Pincus,Morton} } @article {1974671, title = {Unanticipated Effects of Restricted Stock on Managers{\textquoteright} Risky Investment Decisions.}, journal = {Advances in Accounting}, year = {2017}, month = {2017}, keywords = {Accounting}, author = {Rose,Jake and Rose,Ania and Suh,Ikseon and Ugrin,Joe} } @article {1974676, title = {When Should Audit Firms Introduce Analyses of Big Data into the Audit Process?}, journal = {Journal of Information Systems}, volume = {31}, year = {2017}, month = {2017}, pages = {81-99}, abstract = {This study investigates how the timing of the consideration of Big Data visualizations affects an auditor{\textquoteright}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{\textquoteright}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.}, keywords = {Accounting}, author = {Rose,Ania and Rose,Jake and Sanderson,K. and Thibodeau,J.} } @article {1978251, title = {Who is Afraid of the Big Bad Wolf? The Effects of Schedule UTP}, year = {2017}, month = {2017}, address = {Little Rock, Arkansas}, keywords = {Accounting}, author = {Frischmann,Peter and Tree,David} } @article {1976536, title = {(3.04 Best Practices for Teaching Introductory Courses}, year = {2016}, month = {2016}, address = {New York City}, keywords = {Accounting}, author = {Bourne,Amy} } @article {1975861, title = {An adaptive management model: A beyond budgeting informed approach}, year = {2016}, month = {2016}, address = {Melbourne, Australia}, keywords = {Accounting, Business Law}, author = {Akroyd,Chris and O{\textquoteright}Grady,Winnie and Scott,Inara} } @article {1970521, title = {BA302: Microsoft Dynamics NAV ERP Exercise/Walkthrough}, year = {2016}, month = {2016}, pages = {25}, abstract = {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 {\textendash} 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.}, keywords = {Accounting, BIS}, url = {http://hdl.handle.net/1957/59858}, author = {Curry,Michael and Marshall,Byron and Raja,V.T. and Reitsma,Reindert and Wydner,Kirk} } @article {1975881, title = {Beyond budgeting and management change: Responding flexibly to environmental turbulence}, year = {2016}, month = {2016}, address = {Monterey, California}, keywords = {Accounting, Business Law}, author = {Akroyd,Chris and O{\textquoteright}Grady,Winnie and Scott,Inara} } @article {1978266, title = {Corporate taxes and lobbying: Getting a seat at the table.}, year = {2016}, month = {2016}, address = {Seattle, WA}, keywords = {Accounting}, author = {Frischmann,Peter and Barrick,John} } @article {1978261, title = {Corporate taxes and lobbying: Getting a seat at the table.}, year = {2016}, month = {2016}, address = {Bonn, Germany}, keywords = {Accounting}, author = {Frischmann,Peter and Barrick,John} } @article {1978256, title = {Discussant{\textquoteright}s Comments: Does Tax Management Play a Role in Sustaining a Competitive Advantage?}, year = {2016}, month = {2016}, address = {Bonn, Germany}, keywords = {Accounting}, author = {Frischmann,Peter} } @article {1976526, title = {Does class type matter? Factors that may help students{\textquoteright} decision about class type for greater success in Accounting Principles}, year = {2016}, month = {2016}, address = {Boston, MA}, keywords = {Accounting}, author = {Bourne,Amy} } @article {1982996, title = {Fraud Brainstorming}, year = {2016}, month = {2016}, address = {Honolulu}, keywords = {Accounting}, author = {Rose,Jake} } @article {1968276, title = {The Governance of Inter-firm Co-development Projects in an Open Innovation Setting}, journal = {Pacific Accounting Review}, volume = {28}, year = {2016}, month = {2016}, pages = {446 - 457}, abstract = {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.}, keywords = {Accounting}, author = {Biswas,Sharlene and Akroyd,Chris} } @conference {1973171, title = {Hope for change in individual security behavior assessments}, booktitle = {2016 Pre-ICIS Workshop on Accounting Information Systems}, year = {2016}, month = {2016}, keywords = {Accounting, BIS}, author = {Curry,Michael and Marshall,Byron and Crossler,Rob} } @article {1968286, title = {How Management Control Practices Enable Strategic Alignment during the Product Development Process}, journal = {Advances in Management Accounting}, volume = {26}, year = {2016}, month = {2016}, pages = {99-138}, abstract = {Purpose {\textendash} 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 {\textendash} 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 {\textendash} 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 {\textendash} 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 {\textendash} 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 {\textendash} 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.}, keywords = {Accounting}, author = {Akroyd,Chris and Biswas,Sharlene and Chuang,Sharon} } @article {1975871, title = {How the rhythm of management controls enables organizational agility in a rapidly changing environment}, year = {2016}, month = {2016}, address = {Auckland, New Zealand}, keywords = {Accounting}, author = {Akroyd,Chris and Horii,Satoshi and Sawabe,Norio} } @article {1975866, title = {How the rhythm of management controls enables organizational agility in a rapidly changing environment}, year = {2016}, month = {2016}, address = {Auckland, New Zealand}, keywords = {Accounting}, author = {Akroyd,Chris and Horii,Satoshi and Sawabe,Norio} } @article {1976531, title = {Hybrid Courses with Cub Kahn}, year = {2016}, month = {2016}, address = {Corvallis}, keywords = {Accounting}, author = {Bourne,Amy} } @article {1973611, title = {The Impact of Tax Rate Changes on Intercorporate Investment}, journal = {Advances in Accounting}, volume = {34}, year = {2016}, month = {2016}, address = {Amsterdam}, abstract = {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.}, keywords = {Accounting}, author = {Gary,Robert and Moore,Jared and Sisneros,Craig and Terando,William} } @article {1975886, title = {The Influence of Budgeting on Product Innovation}, year = {2016}, month = {2016}, address = {Bath, UK}, keywords = {Accounting}, author = {Akroyd,Chris and Horii,Satoshi and Sawabe,Norio} } @article {1983761, title = {Internationalization, Geographic Location and Entrepreneurial Intention}, year = {2016}, month = {2016}, address = {McMinnville, OR}, keywords = {Accounting, OSU-Cascades}, author = {Weidinger,Alois} } @article {1983766, title = {Internationalization, Geographic Location and Entrepreneurial Intention}, year = {2016}, month = {2016}, address = {New Orleans, LA}, keywords = {Accounting, OSU-Cascades}, author = {Weidinger,Alois} } @article {1975891, title = {Management controls, framing and overflowing: The construction of a boundary in relation to non-transacting parties}, year = {2016}, month = {2016}, address = {Dallas}, keywords = {Accounting}, author = {Akroyd,Chris and Jollands,Stephen} } @article {1974686, title = {Material Control Weakness Corrections: The Enduring Effects of Trust in Management}, journal = {Behavioral Research in Accounting}, volume = {28}, year = {2016}, month = {2016}, pages = {41-53}, keywords = {Accounting}, author = {Rose,Jake and Rose,Ania and Norman,C.} } @article {1968281, title = {The MCS Package in a Non-Budgeting Organisation: A Case Study of Mainfreight}, journal = {Qualitative Research in Accounting and Management}, volume = {13}, year = {2016}, month = {2016}, pages = {1-25}, abstract = {Purpose {\textendash} 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 {\textendash} 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 {\textendash} We found that Mainfreight{\textquoteright}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 {\textendash} 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 {\textendash} 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 {\textendash} 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.}, keywords = {Accounting}, author = {O{\textquoteright}Grady,Winnie and Akroyd,Chris} } @article {1970201, title = {The role of informal capital on new venture formation and growth in China}, journal = {Small Business Economics}, volume = {46}, year = {2016}, month = {2016}, pages = {79-91}, abstract = {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{\textquoteright} 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.}, keywords = {Accounting, Finance, OSU-Cascades, OSU-Cascades Hospitality Mgt}, author = {Elston,Julie and Chen,Sandy and Weidinger,Alois} } @article {1983776, title = {The Role of Internationalization and Geographic Location}, year = {2016}, month = {2016}, address = {Dubai, UAE}, keywords = {Accounting, OSU-Cascades}, author = {Weidinger,Alois} } @article {1983771, title = {The Role of Internationalization and Geographic Location}, year = {2016}, month = {2016}, address = {London, UK}, keywords = {Accounting, OSU-Cascades}, author = {Weidinger,Alois} } @article {1981326, title = {(See proceeding paper above) Hope for change in individual security behavior assessments}, year = {2016}, month = {2016}, address = {Dublin, Ireland}, keywords = {Accounting, BIS}, author = {Marshall,Byron} } @article {1975876, title = {The Temporal Effect of Management Control in an Uncertain Environment}, year = {2016}, month = {2016}, address = {Madison, Wisconsin}, keywords = {Accounting}, author = {Akroyd,Chris and Horii,Satoshi and Sawabe,Norio} } @conference {1974681, title = {Is There Really a Slippery Slope to Fraud?}, year = {2016}, month = {2016}, keywords = {Accounting}, author = {Rose,Jake and Rose,Ania} } @conference {1973181, title = {Unraveling K-12 Standard Alignment; Report on a New Attempt}, booktitle = {Joint Conference on Digital Libraries}, year = {2016}, month = {2016}, abstract = {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 {\textquoteleft}alignment{\textquoteright} 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.}, keywords = {Accounting, BIS}, author = {Marshall,Byron and Reitsma,Reindert and Samson,Carleigh} } @conference {1974691, title = {When Fraud Brainstorming is Dysfunctional}, year = {2016}, month = {2016}, keywords = {Accounting}, author = {Rose,Ania and Rose,Jake} } @conference {1974696, title = {When Should Audit Firms Introduce Analyses of Big Data Into the Audit Process?}, year = {2016}, month = {2016}, keywords = {Accounting}, author = {Rose,Ania and Rose,Jake and Sanderson,Kerri and Thibodeau,Jay} } @article {1971186, title = {Why do Analysts Issue Forecast Revisions Inconsistent with Prior Stock Returns?}, journal = {Accounting and Finance}, year = {2016}, month = {2016}, keywords = {Accounting}, author = {Graham,Roger and Lin,Kuan-Chen} } @article {1976541, title = {Active Teaching and Learning in a Flipped Classroom}, year = {2015}, month = {2015}, address = {Oregon State University}, keywords = {Accounting}, author = {Bourne,Amy and Megraw,Molly} } @conference {1973176, title = {Affordance Perception in Risk Adverse IT Adoption: An Agenda to Identify Drivers of Risk Consideration and Control Adoption in Individual Technology Choices}, booktitle = {2015 Pre-ICIS Workshop on Accounting Information Systems}, year = {2015}, month = {2015}, keywords = {Accounting, BIS}, author = {Curry,Michael and Marshall,Byron} } @article {1974836, title = {Collegiality in Business Schools: Development of a Collegiality Measure and Evaluations of its Implications}, journal = {International Journal of Educational Management}, volume = {29}, year = {2015}, month = {2015}, pages = {322-333}, keywords = {Accounting}, author = {Miles,M. and Shepherd,C. and Rose,Jake and Dibben,M.} } @book {1974831, title = {Core Concepts of Accounting Information Systems, 13th edition}, year = {2015}, month = {2015}, keywords = {Accounting}, author = {Rose,Jake} } @article {1968296, title = {Core Values as a Management Control in the Construction of "Sustainable Development"}, journal = {Qualitative Research in Accounting and Management}, volume = {12}, year = {2015}, month = {2015}, pages = {127-152}, abstract = {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{\textquoteright}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.}, keywords = {Accounting}, url = {http://www.emeraldinsight.com/loi/qram}, author = {Jollands,Stephen and Akroyd,Chris and Sawabe,Norio} } @article {1978271, title = {Discussant - {\textendash} Trade-Offs Between Tax and Financial Reporting Benefits: Evidence from Taxable Acquisitions}, year = {2015}, month = {2015}, address = {Chicago, Ill}, keywords = {Accounting}, author = {Frischmann,Peter} } @article {1971986, title = {Does Auditor Size Matter? Evidence from Small Audit Firms}, journal = {Advances in Accounting}, volume = {31}, year = {2015}, month = {2015}, pages = {11-20}, keywords = {Accounting}, author = {Huang,Huichi} } @article {1975896, title = {The Effect of Budget Cycles and the Rhythm of Organizational Activities on Product Innovation}, year = {2015}, month = {2015}, address = {Raleigh, North Carolina}, keywords = {Accounting}, author = {Akroyd,Chris and Horii,Satoshi and Sawabe,Norio} } @article {1974701, title = {The Effects of Guanxi and Compensation Structure on the Objectivity of Chinese Internal Auditors}, journal = {Advances in Accounting Behavioral Research}, volume = {18}, year = {2015}, month = {2015}, pages = {99-124}, keywords = {Accounting}, author = {Li,Y. and Rose,Ania and Rose,Jake and Tang,F.} } @article {1968291, title = {Employers{\textquoteright} Perceptions of Information Technology Competency Requirements for Management Accounting Graduates}, journal = {Accounting Education}, volume = {25}, year = {2015}, month = {2015}, pages = {403-422}, abstract = {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{\textquoteright}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.}, keywords = {Accounting}, url = {http://www.tandfonline.com/doi/full/10.1080/09639284.2015.1089177}, author = {Spraakman,Gary and O{\textquoteright}Grady,Winifred and Askarany,Davood and Akroyd,Chris} } @article {1970956, title = {An Expanded Approach to Teaching the Statement of Cash Flows and Free Cash Flow Estimation}, journal = {Advances in Accounting Education: Teaching and Curriculum Innovations}, year = {2015}, month = {2015}, keywords = {Accounting}, author = {Frischmann,Peter and Santhanakrishnan,Mukunthan and Pumphery,Lela (Kitty)} } @conference {1974291, title = {The Impact of internal controls on fraud norms}, booktitle = {American Accounting Association Annual Meetings}, year = {2015}, month = {2015}, address = {Chicago, IL}, keywords = {Accounting}, author = {Pesch,Heather} } @article {1970531, title = {Improving IT Assessment with IT Artifact Affordance Perception Priming}, journal = {International Journal of Accounting Information Systems}, volume = {19}, year = {2015}, month = {2015}, pages = {17-28}, abstract = {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 {\textquotedblleft}afford{\textquotedblright} 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).}, keywords = {Accounting, BIS}, url = {http://people.oregonstate.edu/~marshaby/Papers/IJAIS\%20-\%20IT\%20Artifact\%20Affordance\%20Perception\%20Priming.pdf}, author = {Curry,Michael and Marshall,Byron and Kawalek,Peter} } @article {1975901, title = {Management Control of Time and Space: (Re)framing the Transacting Context}, year = {2015}, month = {2015}, address = {Osaka, Japan}, keywords = {Accounting}, author = {Akroyd,Chris and Jollands,Stephen and Sawabe,Norio} } @article {1971991, title = {A quantile regression analysis on corporate governance and the cost of bank loans: a research note}, journal = {Journal of Accounting and Finance}, volume = {14}, year = {2015}, month = {2015}, pages = {2-19}, keywords = {Accounting}, author = {Huang,Huichi} } @article {1983781, title = {The Role of Informal Capital in Growth in China}, year = {2015}, month = {2015}, address = {Dubai, UAE}, keywords = {Accounting, OSU-Cascades}, author = {Weidinger,Alois} } @article {1983786, title = {The role of internationalization and geographic location on entrepreneurial intention: empirical evidence from China}, year = {2015}, month = {2015}, address = {Dubai, UAE}, keywords = {Accounting, OSU-Cascades}, author = {Weidinger,Alois} } @article {1975906, title = {Temporality, Change and the Stand-alone Sustainability Report}, year = {2015}, month = {2015}, address = {Galway, Ireland}, keywords = {Accounting}, author = {Jollands,Stephen and Akroyd,Chris and Sawabe,Norio} } @conference {1973186, title = {Weather Factors and Online Product/Service Reviews}, booktitle = {{\textquoteright}Doing IS Research in China{\textquoteright} Workshop of the Pacific Asia Conference on Information Systems (PACIS 2015)}, year = {2015}, month = {2015}, keywords = {Accounting, BIS, Business Analytics}, author = {Feng,Jiao and Yao,Zhong and Zhu,Bin and Marshall,Byron} } @book {1971191, title = {The Complaints Process and Violations at the Oregon Board of Accountancy}, year = {2014}, month = {2014}, keywords = {Accounting}, author = {Graham,Roger} } @article {1978276, title = {Discussant - The relevance of tax information in other comprehensive income}, year = {2014}, month = {2014}, address = {Atlanta}, keywords = {Accounting}, author = {Frischmann,Peter} } @article {1975216, title = {The information content of mandatory risk factor disclosures in corporate filings}, journal = {Review of Accounting Studies}, volume = {19}, year = {2014}, month = {2014}, pages = {396-455}, keywords = {Accounting}, author = {Steele,Logan and Campbell,John and Chen,Hsinchun and Dhaliwal,Dan and Lu,Hsin-min} } @article {1975911, title = {Information Technology Requirements for Newly Hired Management Accounting Graduates}, year = {2014}, month = {2014}, address = {San Antonio}, keywords = {Accounting}, author = {Spraakman,Gary and Akroyd,Chris} } @article {1970541, title = {IT Artifact Bias: How exogenous predilections influence organizational information system paradigms}, journal = {International Journal of Information Management}, volume = {34}, year = {2014}, month = {2014}, pages = {427-436}, abstract = {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{\textquoteright}s tendency to perceive the {\textquoteleft}trees{\textquoteright} in an IT {\textquoteleft}forest{\textquoteright} (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.}, keywords = {Accounting, BIS}, url = {http://dx.doi.org/10.1016/j.ijinfomgt.2014.02.005}, author = {Curry,Michael and Marshall,Byron and Kawalek,Peter} } @conference {1970536, title = {The Moderating Power of IT Bias on User Acceptance of Technology}, booktitle = {Sixth Annual Pre-ICIS Workshop on Accounting Information Systems}, year = {2014}, month = {2014}, address = {Auckland}, keywords = {Accounting, BIS}, author = {Marshall,Byron and Curry,Michael and Kawalek,Peter} } @article {1978601, title = {Why Do Analysts Issue Forecast Revisions Inconsistent with Prior Stock Returns? Determinants and Consequences}, year = {2014}, month = {2014}, address = {Taipei, Taiwan}, keywords = {Accounting}, author = {Lin,Kuan-Chen and Graham,Roger} } @article {1978606, title = {Why Do Analysts Issue Forecast Revisions Inconsistent with Prior Stock Returns? Determinants and Consequences}, year = {2014}, month = {2014}, address = {United States}, keywords = {Accounting}, author = {Lin,Kuan-Chen and Graham,Roger} } @article {1974706, title = {Will Disclosure of Friendship Ties between Directors and CEOs Yield Perverse Effects?}, journal = {The Accounting Review}, volume = {89}, year = {2014}, month = {2014}, pages = {1545-1563}, keywords = {Accounting}, author = {Rose,Jake and Rose,Ania and Norman,C. and Mazza,C.} } @article {1970551, title = {The choice between rights and underwritten equity offerings: Evidence from Chinese Stock Markets}, journal = {Journal of Multinational Financial Management}, volume = {23}, year = {2013}, month = {2013}, pages = {235-253}, abstract = {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.}, keywords = {Accounting, Finance}, author = {Dang,Li and Yang,Jimmy} } @article {1971196, title = {Decision usefulness of whole-asset operating lease capitalizations}, journal = {Advances in Accounting}, volume = {29}, year = {2013}, month = {2013}, keywords = {Accounting}, author = {Graham,Roger and King,Raymond} } @booklet {1968301, title = {Guest editorial: Introduction to Management Accounting Change in Japan}, volume = {9}, year = {2013}, month = {2013}, pages = {376-379}, abstract = {Purpose {\textendash}The purpose of this paper is to introduce this special issue on management accounting change in Japan.

Design/methodology/approach {\textendash} This paper provides a summary to the papers in this special issue and reflects on the themes and findings revealed.

Findings {\textendash} 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 {\textendash} 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.}, keywords = {Accounting}, url = {http://www.emeraldinsight.com/doi/full/10.1108/JAOC-03-2013-0031}, author = {Akroyd,Chris and Kato,Yutaka} } @article {1974716, title = {The Influence of Director Stock Ownership and Board Discussion Transparency on Financial Reporting Quality}, journal = {Accounting, Organizations and Society}, volume = {38}, year = {2013}, month = {2013}, pages = {397-405}, keywords = {Accounting}, author = {Rose,Jake and Mazza,C. and Norman,C. and Rose,Ania} } @article {1975916, title = {Investigating The Role Of Stand-alone Sustainability Reports}, year = {2013}, month = {2013}, address = {Kobe, Japan}, keywords = {Accounting}, author = {Jollands,Stephen and Akroyd,Chris} } @article {1975926, title = {The Network Effects of Core Values on Management Controls}, year = {2013}, month = {2013}, address = {New Orleans}, keywords = {Accounting}, author = {Jollands,Stephen and Akroyd,Chris} } @article {1974711, title = {Is the Objectivity of Internal Audit Compromised When the Internal Audit Function is a Management Training Ground?}, journal = {Journal of Accounting and Finance}, volume = {53}, year = {2013}, month = {2013}, pages = {1001-1019}, keywords = {Accounting}, author = {Rose,Ania and Rose,Jake and Norman,C.} } @article {1976546, title = {A predictive survey which guides students to the appropriate learning environment for successful completion of a financial accounting course}, year = {2013}, month = {2013}, address = {Chicago, IL}, keywords = {Accounting}, author = {Bourne,Amy} } @article {1976551, title = {A predictive survey which guides students to the appropriate learning environment for successful completion of a financial accounting course}, year = {2013}, month = {2013}, address = {San Fran, CA}, keywords = {Accounting}, author = {Bourne,Amy} } @article {1968306, title = {A Revenue Management Perspective of Management Accounting Practice in Small Businesses}, journal = {Meditari Accountancy Research}, volume = {21}, year = {2013}, month = {2013}, pages = {92-116}, address = {Bingley}, abstract = {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.}, keywords = {Accounting}, url = {http://www.emeraldinsight.com/doi/abs/10.1108/MEDAR-07-2012-0023}, author = {Ng,Fred and Harrison,Julie and Akroyd,Chris} } @article {1970961, title = {Schedule UTP: Stock Price Reaction and Financial Reporting Consequences; Discussant{\textquoteright}s Comments}, journal = {Journal of the American Taxation Association}, volume = {35-1}, year = {2013}, month = {2013}, pages = {pp 49-51}, keywords = {Accounting}, author = {Frischmann,Peter} } @article {1975921, title = {Weeklies In, Budgets Out}, year = {2013}, month = {2013}, address = {Lancing, Michigan}, keywords = {Accounting}, author = {O{\textquoteright}Grady,Winnie and Akroyd,Chris} } @article {1973191, title = {Can Intermediary-based Science Standards Crosswalking Work? Some Evidence from Mining the Standard Alignment Tool (SAT)}, journal = {Journal of the Association for Information Science and Technology}, volume = {63}, year = {2012}, month = {2012}, pages = {1843-1858}, abstract = {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) {\textemdash}incorporated in the National Science Digital Library (NSDL){\textemdash} 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.}, keywords = {Accounting, BIS}, url = {http://people.oregonstate.edu/~marshaby/Papers/ReitsmaMarshallChart_StandardsCrosswalking_JASIST2012.pdf}, author = {Reitsma,Reindert and Marshall,Byron and Chart,Trevor} } @article {1974841, title = {Chief Audit Executives{\textquoteright} Evaluations of Whistle-Blowing Allegations}, journal = {Behavioral Research in Accounting}, volume = {24}, year = {2012}, month = {2012}, pages = {87-99}, keywords = {Accounting}, author = {Guthrie,C. and Norman,C. and Rose,Jake} } @article {1974721, title = {Designing Decision Aids to Promote Expertise Development}, journal = {Journal of Information Systems}, volume = {26}, year = {2012}, month = {2012}, pages = {7-34}, keywords = {Accounting}, author = {Rose,Jake and McKay,B. and Norman,C. and Rose,Ania} } @article {1969171, title = {Discussion of "Do Voting Rights Matter? Evidence from the Adoption of Equity-Based Compensation Plans."}, journal = {Contemporary Accounting Research}, volume = {29}, year = {2012}, month = {2012}, pages = {1237-1248}, keywords = {Accounting}, author = {Blackburne,Terrence and Armstrong,Christoper} } @article {1977451, title = {Disentangling IT Artifact Bias}, year = {2012}, month = {2012}, address = {Orlando, Florida}, keywords = {Accounting, BIS}, author = {Curry,Michael and Marshall,Byron} } @article {1971201, title = {Does it matter where assets are held and income is derived? Further evidence of differential value relevance from Quebec}, journal = {Journal of International Accounting, Auditing and Taxation}, year = {2012}, month = {2012}, abstract = {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{\textquoteright} 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.}, keywords = {Accounting}, author = {Graham,Roger and Morrill,Cameron and Morrill,Janet} } @article {1975931, title = {The emergence and utilisation of management control systems in a high growth firm}, year = {2012}, month = {2012}, address = {Washington DC}, keywords = {Accounting}, author = {Akroyd,Chris and Kober,Ralph} } @article {1973616, title = {Empirical Evidence on the Impact of External Monitoring on Book-Tax Differences}, journal = {Advances in Accounting}, volume = {28}, year = {2012}, month = {2012}, abstract = {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{\textquoteright} classification as {\textquotedblleft}tax planners{\textquotedblright} and/or {\textquotedblleft}earnings managers.{\textquotedblright} 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).}, keywords = {Accounting}, author = {Moore,Jared} } @article {1978441, title = {Family Business Venturing in Adjacent Competitive Domains: Avoiding Sibling Clashes and Structuring Ventures for Success}, year = {2012}, month = {2012}, address = {Brussels, Belgium}, keywords = {Accounting, Strategy \& Entrepreneurship}, author = {Garrett,Robert and Meeks-Koch,Jean} } @conference {1984581, title = {Is It You or the Message: Why Do People Pass Along Micro-Blogging Messages?}, booktitle = {The Eleventh Workshop on e-Business (WeB{\textquoteright}12)}, year = {2012}, month = {2012}, address = {Orlando, Florida}, keywords = {Accounting, BIS, Business Analytics}, author = {Zhu,Bin and Marshall,Byron} } @article {1978286, title = {Material Weaknesses and the Market Valuation of Unrecognized Tax Benefits}, year = {2012}, month = {2012}, address = {Vancouver, WA}, keywords = {Accounting}, author = {Frischmann,Peter} } @article {1978281, title = {Schedule UTP: Reducing Tax Return Uncertainty or Increasing Financial Statement Engineering?}, year = {2012}, month = {2012}, address = {Corvallis, OR}, keywords = {Accounting}, author = {Frischmann,Peter} } @article {1978291, title = {Schedule UTP: Stock Price Reaction and Financial Reporting Consequences}, year = {2012}, month = {2012}, address = {New Orleans, LA}, keywords = {Accounting}, author = {Frischmann,Peter} } @article {1975936, title = {Trust and control: The case of a high-growth firm}, year = {2012}, month = {2012}, address = {Washington DC}, keywords = {Accounting}, author = {Akroyd,Chris and Kober,Ralph} } @article {1974846, title = {Are Engagement Quality Reviews Really Objective?}, journal = {Advances in Accounting Behavioral Research}, volume = {14}, year = {2011}, month = {2011}, pages = {143-164}, keywords = {Accounting}, author = {Jones,A. and Norman,C. and Rose,Jake} } @article {1980916, title = {Do Financial Analysts Respond Efficiently to Managers{\textquoteright} Earnings Guidance?}, year = {2011}, month = {2011}, address = {Coral Gables, Florida}, keywords = {Accounting}, author = {Lin,Kuan-Chen} } @article {1980921, title = {Do Financial Analysts Respond Efficiently to Managers{\textquoteright} Earnings Guidance?}, year = {2011}, month = {2011}, keywords = {Accounting}, author = {Lin,Kuan-Chen} } @article {1971206, title = {The Earnings Effects of Marketing Communications Expenditures during Recessions}, journal = {Journal of Advertising}, volume = {40}, year = {2011}, month = {2011}, pages = {5-24}, keywords = {Accounting}, author = {Graham,Roger and Frankenberger,Kristina D} } @article {1974851, title = {The Effects of Disclosure Type and Audit Committee Expertise on Chief Audit Executives{\textquoteright} Tolerance for Financial Misstatements}, journal = {Accounting, Organizations and Society}, volume = {36}, year = {2011}, month = {2011}, pages = {102-108}, keywords = {Accounting}, author = {Norman,C. and Rose,Jake and Suh,I.} } @article {1971211, title = {Empirical Evidence on the Impact of Book-Tax Differences on Divergence of Opinion Among Investors}, journal = {Journal of the American Taxation Association}, volume = {33}, year = {2011}, month = {2011}, address = {Sarasota, FL}, abstract = {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{\textquoteright} 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}, keywords = {Accounting}, author = {Moore,Jared and Comprix,Joseph and Graham,Roger} } @article {1968311, title = {The Integration Substitute: The Role of Controls in Managing Human Asset Specificity}, journal = {Accounting and Finance}, volume = {51}, year = {2011}, month = {2011}, pages = {1055-1086}, abstract = {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 {\textquoteleft}balancing{\textquoteright} solution and decision control is shared when available subjective data are inadequate.}, keywords = {Accounting}, url = {http://onlinelibrary.wiley.com/journal/10.1111/(ISSN)1467-629X}, author = {Sridharan,V.G. and Akroyd,Chris} } @article {1980931, title = {Misleading Earnings Guidance}, year = {2011}, month = {2011}, keywords = {Accounting}, author = {Lin,Kuan-Chen} } @article {1980926, title = {Misleading Earnings Guidance}, year = {2011}, month = {2011}, keywords = {Accounting}, author = {Lin,Kuan-Chen} } @article {1970546, title = {Organizational Information Technology Norms and IT Quality}, journal = {Communications of the IIMA}, volume = {11}, year = {2011}, month = {2011}, abstract = {The effectiveness of IT governance initiatives in improving IT{\textquoteright}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 {\textquoteleft}norms{\textquoteright} 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.}, keywords = {Accounting, BIS}, url = {http://www.iima.org/index.php?option=com_phocadownload\&view=category\&id=60:2011-volume-11-issue-4\&Itemid=68}, author = {Marshall,Byron and Curry,Michael and Reitsma,Reindert} } @article {1968316, title = {The Roles of Management Control in a Product Development Setting}, journal = {Qualitative Research in Accounting and Management}, volume = {8}, year = {2011}, month = {2011}, pages = {212-237}, abstract = {Purpose {\textendash} 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 {\textendash} 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 {\textendash} 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 {\textendash} 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 {\textendash} The paper extends the research in this area by showing how and why management control can take on multiple roles in practice.}, keywords = {Accounting}, url = {http://www.emeraldinsight.com/loi/qram}, author = {Akroyd,Chris and Maguire,W.} } @article {1968701, title = {The Short Happy Life of Celiant Corporation: Did Managerialism at Lucent Technologies Divert Shareholder Wealth to Private Equity Investors?}, journal = {Critical Perspectives on Accounting}, volume = {22}, year = {2011}, month = {2011}, pages = {337-350}, keywords = {Accounting, MBA}, author = {Graham,Roger and Banyi,Monica and Caplan,Dennis} } @article {1979301, title = {Small Audit Firms and Earnings Manipulation}, year = {2011}, month = {2011}, keywords = {Accounting}, author = {Huang,Huichi} } @conference {1984586, title = {World vs. Method: Educational Standard Formulation Impacts Document Retrieval}, booktitle = {Proceedings of the Joint Conference on Digital Libraries (JCDL{\textquoteright}11),Ottawa, Canada.}, year = {2011}, month = {2011}, abstract = {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: {\textquoteleft}World{\textquoteright} (topical domain-related concepts) and {\textquoteleft}Method{\textquoteright} (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.}, keywords = {Accounting, BIS}, author = {Marshall,Byron and Reitsma,Reindert} } @article {1977801, title = {Accounting Disclosure Quality and Synergy Gains: Evidence from Cross-Border Mergers and Acquisitions}, year = {2010}, month = {2010}, address = {Palm Beach, CA}, keywords = {Accounting}, author = {Eiler,Lisa} } @article {1969291, title = {Accounting Doctoral Program Demographics}, journal = {Advances in Accounting Education: Teaching and Curriculum Innovations}, volume = {11}, year = {2010}, month = {2010}, pages = {101-128}, abstract = {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{\textquoteright}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{\textquoteright} current employment situations? }, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Baldwin,Amelia A and Brown,Carol and Trinkle,Brad S} } @article {1984336, title = {Accounting Doctoral Program Demographics}, journal = {Advances in Accounting Education: Teaching and Curriculum Innovations}, volume = {11}, year = {2010}, month = {2010}, pages = {101-128}, abstract = {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{\textquoteright}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{\textquoteright} current employment situations? }, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Baldwin,Amelia A and Brown,Carol and Trinkle,Brad S} } @article {1973196, title = {Aspects of {\textquoteright}Relevance{\textquoteright} in the Alignment of Curriculum with Educational Standards}, journal = {Information Processing \& Management}, volume = {46}, year = {2010}, month = {2010}, pages = {362-376}, abstract = {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 {\textquoteleft}alignment{\textquoteright} is operationalized using the Saracevic model of relevance in which; i.e., alignment is defined and measured through {\textquoteleft}clues{\textquoteright} 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 {\textquoteleft}overall alignment{\textquoteright} 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.}, keywords = {Accounting, BIS}, url = {http://www.sciencedirect.com/science/article/B6VC8-4XF7Y02-1/2/3fd5e4257f3d904d5929eeff2185c678}, author = {Reitsma,Reindert and Marshall,Byron and Zarske,Malinda} } @article {1978611, title = {Capitalization of Operating Leases and Future Operating Income, Manitoba Certified General Accountants Research Conference, May 2010, Winnipeg, Manitoba.*}, year = {2010}, month = {2010}, address = {Winnipeg, Manitoba}, keywords = {Accounting}, author = {Graham,Roger} } @article {1970966, title = {A conceptual approach to the individual NOL deduction}, journal = {CPA Journal}, year = {2010}, month = {2010}, address = {New York, New York}, keywords = {Accounting}, author = {Boes,Richard and Frischmann,Peter} } @article {1983591, title = {Do Managers Alter the Tone of their Earnings Announcements Around Equity Compensation Transactions?}, year = {2010}, month = {2010}, keywords = {Accounting}, author = {Tama-Sweet,Isho} } @article {1983586, title = {Do Managers Alter the Tone of their Earnings Announcements Around Equity Compensation Transactions?}, year = {2010}, month = {2010}, keywords = {Accounting}, author = {Tama-Sweet,Isho} } @conference {1984386, title = {Does Using CobiT Improve IT Solution Proposals?}, booktitle = {AAA Annual Meeting, IS Section}, year = {2010}, month = {2010}, abstract = {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.}, keywords = {Accounting, BIS}, author = {Marshall,Byron and Curry,Michael and Reitsma,Reindert} } @article {1976596, title = {The Geography of Accounting Doctoral Placement}, year = {2010}, month = {2010}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Brown,Carol and Baldwin,Amelia A} } @article {1974736, title = {The Implications of Auditors{\textquoteright} Dispositional Trust and Career Advancement Opportunities for the Detection of Fraud}, journal = {Journal of Forensic and Investigative Accounting}, volume = {2}, year = {2010}, month = {2010}, keywords = {Accounting}, author = {Rose,Ania and Rose,Jake and Dibben,M.} } @article {1974726, title = {Internal Audit Reporting Lines, Fraud Risk Decomposition, and Assessments of Fraud Risk}, journal = {Accounting, Organizations and Society}, volume = {35}, year = {2010}, month = {2010}, pages = {546-557}, keywords = {Accounting}, author = {Norman,C. and Rose,Ania and Rose,Jake} } @conference {1984381, title = {IT Governance Norms and IT Success}, booktitle = {2nd annual Pre-ICIS Workshop on Accounting Information Systems}, year = {2010}, month = {2010}, address = {December 2010, Saint Louis, MO, U.S.A.}, abstract = {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.}, keywords = {Accounting, BIS}, author = {Marshall,Byron and Curry,Michael and Reitsma,Reindert} } @article {1970971, title = {A longitudinal perspective of nonarticulation in the statement of cash flows}, journal = {Academy of Accounting and Financial Studies Journal}, volume = {14}, year = {2010}, month = {2010}, pages = {11}, address = {Cullowhee, NC}, keywords = {Accounting}, author = {Frischmann,Peter and Plewa,Frank and Santhanakrishnan,Mukunthan} } @article {1974731, title = {Perceptions of Investment Risk Associated with Material Control Weakness Pervasiveness and Disclosure Detail}, journal = {The Accounting Review}, volume = {85}, year = {2010}, month = {2010}, pages = {1787-1808}, keywords = {Accounting}, author = {Rose,Jake and Norman,C. and Rose,Ania} } @conference {1974296, title = {Towards an understanding of the dynamics of fraud in organizations using an agent-based model}, year = {2010}, month = {2010}, address = {University of Illinois Symposium on Audit Research}, keywords = {Accounting}, author = {Pesch,Heather} } @article {1969181, title = {Visualizing Basic Accounting Flows: Does XBRL + Model + Animation = Understanding?}, journal = {International Journal of Digital Accounting Research}, volume = {10}, year = {2010}, month = {2010}, pages = {27-54}, abstract = {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.}, keywords = {Accounting, BIS}, url = {http://www.uhu.es/ijdar/10.4192/1577-8517-v10_2.pdf}, author = {Marshall,Byron and Mortenson,Kristian and Bourne,Amy and Price,Kevin} } @article {1977806, title = {Accounting Disclosure Quality and Synergy Gains: Evidence from Cross-Border Mergers and Acquisitions}, year = {2009}, month = {2009}, address = {San Francisco, CA}, keywords = {Accounting}, author = {Eiler,Lisa} } @article {1976601, title = {Accounting, Diversity, and the AAA Diversity Section}, year = {2009}, month = {2009}, address = {San Antonio, TX}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Brown,Carol and Baldwin,Amelia A} } @article {1976611, title = {Accounting Doctoral Program Demographics}, year = {2009}, month = {2009}, address = {New York, NY}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Brown,Carol and Baldwin,Amelia A and Trinkle,Brad S} } @article {1969831, title = {The Congressional Ban on Nonaudit Services: "Reasoned and Reasonable" or "Quack Corporate Governance}, journal = {Accounting and the Public Interest}, year = {2009}, month = {2009}, keywords = {Accounting, MBA}, author = {Caplan,Dennis} } @article {1978616, title = {Corporate Venturing at Lucent Technologies: Was Wealth Diverted from Shareholders to Private Equity Investors?}, year = {2009}, month = {2009}, address = {New York, NY}, keywords = {Accounting}, author = {Graham,Roger} } @conference {1969176, title = {Delivering Value Beyond Efficiency with Visualized XBRL}, booktitle = {International Conference on Information Systems (ICIS 2009)}, year = {2009}, month = {2009}, address = {Phoenix, AZ}, keywords = {Accounting, BIS}, author = {Marshall,Byron and Mortenson,Kristian and Bourne,Amy and Price,Kevin and Marshall,Andrew} } @article {1976556, title = {Delivering Value Beyond Efficiency With Visualized XBRL}, year = {2009}, month = {2009}, keywords = {Accounting}, author = {Bourne,Amy} } @conference {1984591, title = {Dimensional Standard Alignment in K-12 Digital Libraries: Assessment of Self-found vs. Recommended Curriculum}, booktitle = {Proceedings of the Joint Conference on Digital Libraries (JCDL{\textquoteright}09), Austin, TX}, year = {2009}, month = {2009}, keywords = {Accounting, BIS}, url = {http://doi.acm.org/10.1145/1555400.1555403}, author = {Marshall,Byron and Reitsma,Reindert and Zarske,Malinda} } @article {1978621, title = {The Earnings Effects of Advertising Expenditures during Recessions}, year = {2009}, month = {2009}, address = {Nantes France}, keywords = {Accounting}, author = {Graham,Roger} } @article {1973621, title = {Empirical Evidence on the Revenue Effects of State Corporate Income Tax Policies}, journal = {National Tax Journal}, volume = {62}, year = {2009}, month = {2009}, address = {Washington, DC}, abstract = {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.}, keywords = {Accounting}, author = {Gupta,Sanjay and Moore,Jared and Gramlich,Jeffrey and Hofmann,Mary Ann} } @article {1968326, title = {The Management of Product Development in Buffalo Technologies: The Role of Management Accounting}, journal = {Melco Journal of Management Accounting Research}, volume = {2}, year = {2009}, month = {2009}, pages = {99-109}, keywords = {Accounting}, author = {Horii,S. and Akroyd,Chris} } @article {1983596, title = {Managers{\textquoteright} Use of Language Across Alternative Disclosure Outlets: Earnings Press Releases versus MD\&A}, year = {2009}, month = {2009}, keywords = {Accounting}, author = {Davis,A. and Tama-Sweet,Isho} } @article {1971996, title = {Mandatory audit-partner rotation, audit quality and market perception: Evidence from Taiwan}, journal = {Contemporary Accounting Research}, volume = {26}, year = {2009}, month = {2009}, pages = {359-391}, keywords = {Accounting}, author = {Huang,Huichi} } @article {1976606, title = {Minority Accounting PhDs: Origins and Destinations}, year = {2009}, month = {2009}, address = {San Antonio, TX}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Brown,Carol and Baldwin,Amelia A} } @article {1981331, title = {TeachEngineering: K-12 Teacher Use Study}, year = {2009}, month = {2009}, address = {Boulder, CO.}, keywords = {Accounting, BIS}, author = {Reitsma,Reindert and Marshall,Byron} } @article {1973201, title = {Topological Analysis of Criminal Activity Networks: Enhancing Transportation Security}, journal = {IEEE Transactions on Intelligent Transportation Systems}, volume = {10}, year = {2009}, month = {2009}, pages = {83 - 91}, abstract = {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{\textendash}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.}, keywords = {Accounting, BIS}, url = {http://dx.doi.org/10.1109/TITS.2008.2011695}, author = {Kaza,Siddharth and Xu,Jennifer and Marshall,Byron and Chen,Hsinchun} } @article {1968321, title = {The use of Control Systems in New Product Development Innovation: Advancing the {\textquoteright}Help or Hinder{\textquoteright} Debate}, journal = {The ICFAI Journal of Knowledge Management}, volume = {7}, year = {2009}, month = {2009}, pages = {70-90}, abstract = {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.}, keywords = {Accounting}, author = {Akroyd,Chris and Narayan,S.S. and Sridharan,V.G} } @article {1976561, title = {Visualizing basic accounting flows: does XBRL + model + animation = understanding?"}, year = {2009}, month = {2009}, address = {New York}, keywords = {Accounting}, author = {Bourne,Amy} } @conference {1984331, title = {Visualizing basic accounting flows: does XBRL + model + animation = understanding?}, booktitle = {American Accounting Association 18th Annual Strategic and Emerging Technologies Research Workshop}, year = {2009}, month = {2009}, address = {New York, NY}, abstract = {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.}, keywords = {Accounting, BIS}, author = {Marshall,Byron and Mortenson,Kristian and Bourne,Amy and Price,Kevin and Marshall,Andrew} } @article {1981606, title = {XBRL: Visualizing Basic Accounting Flows}, year = {2009}, month = {2009}, address = {N.Y., N.Y.}, keywords = {Accounting}, author = {Mortenson,Kristian} } @article {1976616, title = {Accounting Doctoral Program Demographics}, year = {2008}, month = {2008}, address = {New Orleans, LA USA}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Baldwin,Amelia A and Brown,Carol and Trinkle,Brad S} } @article {1976621, title = {An Analysis of the Accounting Doctoral Industry: Observations and Unanswered Questions}, year = {2008}, month = {2008}, address = {New Orleans, LA USA}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Brown,Carol and Baldwin,Amelia A} } @article {1970976, title = {Economic Consequences of Increasing the Conformity in Accounting for Uncertain Tax Benefits}, journal = {Journal of Accounting and Economics}, volume = {46}, year = {2008}, month = {2008}, pages = {261-278}, keywords = {Accounting}, author = {Frischmann,Peter and Shevlin,Terry and Wilson,Ryan} } @article {1968706, title = {Errors in estimating share repurchases}, journal = {Journal of Corporate Finance}, year = {2008}, month = {2008}, keywords = {Accounting}, author = {Banyi,Monica} } @article {1973626, title = {The Impact of Tax Status on the Relation between Employee Stock Options and Debt}, journal = {Journal of the American Taxation Association}, volume = {30}, year = {2008}, month = {2008}, address = {Sarasota FL}, abstract = {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.}, keywords = {Accounting}, author = {Moore,Jared and Aier,Jagadison K.} } @article {1974741, title = {Management Attempts to Avoid Accounting Disclosure Oversight: The Effects of Trust and Knowledge on Corporate Directors{\textquoteright} Governance Ability}, journal = {Journal of Business Ethics}, volume = {83}, year = {2008}, month = {2008}, pages = {193-205}, keywords = {Accounting}, author = {Rose,Ania and Rose,Jake} } @article {1983601, title = {Managers{\textquoteright} Use of Language Across Alternative Disclosure Outlets: Earnings Press Releases versus MD\&A}, year = {2008}, month = {2008}, keywords = {Accounting}, author = {Davis,A. and Tama-Sweet,Isho} } @article {1976626, title = {Minority PhDs in Accounting: Distribution and Trends}, year = {2008}, month = {2008}, address = {Anaheim, CA USA}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Brown,Carol and Baldwin,Amelia A and Trinkle,Brad S} } @article {1976631, title = {PhDs in Accounting: Gender Distribution and Trends}, year = {2008}, month = {2008}, address = {Anaheim, CA USA}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Brown,Carol and Trinkle,Brad S and Baldwin,Amelia A} } @article {1976566, title = {Predictability of Fraudulent Financial Reporting}, year = {2008}, month = {2008}, address = {Indianapolis, IN}, keywords = {Accounting}, author = {Bourne,Amy} } @article {1976871, title = {The Short Happy Life of Celiant Corporation}, year = {2008}, month = {2008}, address = {Durham, NH}, keywords = {Accounting, MBA}, author = {Caplan,Dennis and Graham,Roger} } @article {1978331, title = {Sources on Nonarticulation in Cash Flow Statements}, year = {2008}, month = {2008}, address = {San Francisco, California}, keywords = {Accounting}, author = {Frischmann,Peter} } @article {1970686, title = {Taxes and Investment Opportunities: Valuing Permanently Reinvested Foreign Earnings}, journal = {National Tax Journal}, volume = {61}, year = {2008}, month = {2008}, pages = {699-720}, keywords = {Accounting}, url = {http://ntj.tax.org/}, author = {Eiler,Lisa and Bryant-Kutcher,Lida and Guenther,David A} } @article {1973206, title = {Using Importance Flooding to Identify Interesting Networks of Criminal Activity}, journal = {Journal of the Association for Information Science and Technology}, volume = {59}, year = {2008}, month = {2008}, pages = {2099-2114}, abstract = {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.}, keywords = {Accounting, BIS}, url = {http://people.oregonstate.edu/~marshaby/Papers/Marshall_JASIST_ImportanceFlooding_PrePrint.pdf}, author = {Marshall,Byron and Chen,Hsinchun and Kaza,Siddharth} } @article {1978626, title = {Advertising Assets}, year = {2007}, month = {2007}, address = {Auckland NZ}, keywords = {Accounting}, author = {Graham,Roger} } @article {1974856, title = {Attention to Aggressive and Potentially Fraudulent reporting: Effects of Experience and Trust}, journal = {Journal of Business Ethics}, volume = {73}, year = {2007}, month = {2007}, pages = {319-331}, keywords = {Accounting}, author = {Rose,Jake} } @article {1974861, title = {Attention to Aggressive and Potentially Fraudulent reporting: Effects of Experience and Trust}, journal = {Behavioral Research in Accounting}, volume = {19}, year = {2007}, month = {2007}, pages = {215-230}, keywords = {Accounting}, author = {Rose,Jake} } @article {1977501, title = {The choice between rights and underwritten equity offerings: evidence from the Chinese Stock Markets}, year = {2007}, month = {2007}, address = {Orlando}, keywords = {Accounting, Finance}, author = {Dang,Li and Yang,Jimmy} } @article {1976636, title = {Research Streams in Continuous Audit: A Review and Analysis of the Existing Literature}, year = {2007}, month = {2007}, address = {Chaicgo, Illinois}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Brown,Carol and Wong,Jeff and Baldwin,Amelia A.} } @article {1969296, title = {A Review and Analysis of the Existing Research Streams in Continuous Audit}, journal = {Journal of Emerging Technologies in Accounting}, volume = {4}, year = {2007}, month = {2007}, pages = {1-28}, address = {Sarasota, Florida / American Accounting Association}, abstract = {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.}, keywords = {Accounting, Dean{\textquoteright}s Office}, url = {http://aaahq.org/aiet/publications/jeta.html}, author = {Brown,Carol and Wong,Jeff and Baldwin,Amelia A.} } @conference {1984596, title = {Semantics or Standards for Curriculum Search?}, booktitle = {Proceedings of the 7th ACM/IEEE Joint Conference on Digital Libraries, 181-182}, year = {2007}, month = {2007}, address = {New York, NY}, abstract = {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.}, keywords = {Accounting, BIS}, author = {Marshall,Byron and Reitsma,Reindert and Cyr,Martha N} } @article {1973211, title = {User-Centered Evaluation of Arizona BioPathway: An Information Extraction, Integration, and Visualization System}, journal = {IEEE Transactions on Information Technology in Biomedicine}, volume = {11}, year = {2007}, month = {2007}, pages = {527-536}, abstract = {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.}, keywords = {Accounting, BIS}, url = {http://ieeexplore.ieee.org/xpls/abs_all.jsp?isnumber=4300830\&arnumber=4300844\&count=17\&index=5}, author = {Qui{\~n}ones,Karin D. and Su,Hua and Marshall,Byron and Eggers,Shauna and Chen,Hsinchun} } @article {1973221, title = {Aggregating Automatically Extracted Regulatory Pathway Relations}, journal = {IEEE Transactions on Information Technology in Biomedicine}, volume = {10}, year = {2006}, month = {2006}, pages = {100- 108}, abstract = {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.}, keywords = {Accounting, BIS}, url = {http://people.oregonstate.edu/~marshaby/Papers/Marshall_IEEE_TITB_2005.pdf}, author = {Marshall,Byron and Su,Hua and McDonald,Daniel and Eggers,Shauna and Chen,Hsinchun} } @article {1977816, title = {Cross-Listed Firms and the Value-Relevance of 20-F Reconciliations}, year = {2006}, month = {2006}, address = {Los Angeles, CA}, keywords = {Accounting}, author = {Eiler,Lisa} } @article {1977811, title = {Cross-Listed Firms and the Value-Relevance of 20-F Reconciliations}, year = {2006}, month = {2006}, address = {Washington, DC}, keywords = {Accounting}, author = {Eiler,Lisa} } @article {1970981, title = {Experimental Evidence on the Role of Tax Complexity in Investment Decisions}, journal = {Journal of the American Taxation Association}, volume = {Fall, 2006}, year = {2006}, month = {2006}, pages = {69-88}, keywords = {Accounting}, author = {Boylan,Scott and Frischmann,Peter} } @article {1976876, title = {Internal Audit Outsourcing: An Analysis of Self-regulation by the Accounting Profession}, year = {2006}, month = {2006}, address = {Washington, D.C.}, keywords = {Accounting, MBA}, author = {Caplan,Dennis and Janvrin,Diane and Kurtenbach,Jim} } @article {1976646, title = {Journal Editors Talk about Emerging Technology Research}, year = {2006}, month = {2006}, address = {Washington, DC}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Brown,Carol and O{\textquoteright}Leary,Daniel and Sutton,Steve and Vasarhelyi,Miklos and McCarthy,William} } @article {1973216, title = {Matching Knowledge Elements in Concept Maps Using a Similarity Flooding Algorithm}, journal = {Decision Support Systems}, volume = {42}, year = {2006}, month = {2006}, pages = {1290-1306}, abstract = {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 {\textasciidieresis} link {\textasciidieresis} concept propositions in student-drawn maps.}, keywords = {Accounting, BIS}, url = {http://people.oregonstate.edu/~marshaby/Papers/MatchKnowledgeElements_PrePrintVersion.pdf}, author = {Marshall,Byron and Chen,Hsinchun and Madhusudan,Therani} } @article {1973226, title = {Moving Digital Libraries into the Student Learning Space: the GetSmart Experience}, journal = {Journal on Educational Resources in Computing}, volume = {6}, year = {2006}, month = {2006}, abstract = {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{\textquoteright} online quiz scores. Further, we observed that students in groups collaboratively constructed concept maps with multiple group members viewing and updating map details.}, keywords = {Accounting, BIS}, url = {http://portal.acm.org/citation.cfm?doid=1217862.1217864}, author = {Marshall,Byron and Chen,Hsinchun and Shen,Rao and Fox,Edward A.} } @article {1969306, title = {Opportunities for AI Development in the Accounting Domain: The Case for Auditing}, journal = {Intelligent Systems in Accounting, Finance and Management}, volume = {14}, year = {2006}, month = {2006}, pages = {77-86}, address = {Chichester, West Sussex/John Wiley \& Sons Ltd.}, abstract = {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.}, keywords = {Accounting, Dean{\textquoteright}s Office}, url = {http://www3.interscience.wiley.com/cgi-bin/jhome/5697?CRETRY=1\&SRETRY=0}, author = {Baldwin,Amelia A and Brown,Carol and Trinkle,Brad S} } @article {1976656, title = {Opportunities for AI Development in the Accounting Domain: The Case for Auditing}, year = {2006}, month = {2006}, address = {Washington, DC}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Brown,Carol and Baldwin,Amelia A and Trinkle,Brad} } @article {1974746, title = {Reflection Within the Context of Classroom Assessment: Students{\textquoteright} Perceptions in Managerial Accounting}, journal = {Journal of the Academy of Business Education}, volume = {7}, year = {2006}, month = {2006}, pages = {82-94}, keywords = {Accounting}, author = {Norman,C. and Rose,Ania and Stewart,R.} } @article {1976651, title = {Research Streams in Continuous Audit: A Review and Analysis of the Existing Literature}, year = {2006}, month = {2006}, address = {Washington, DC}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Brown,Carol and Wong,Jeff and Baldwin,Amelia A} } @article {1976641, title = {Research Streams in Continuous Audit: A Review and Analysis of the Existing Literature}, year = {2006}, month = {2006}, address = {Newark, NJ}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Brown,Carol and Wong,Jeff and Baldwin,Amelia A} } @article {1974751, title = {Using Database Technology in the AIS Classroom: Effects on Learning and Student Satisfaction}, journal = {Review of Business Information Systems}, volume = {19}, year = {2006}, month = {2006}, pages = {145-172}, keywords = {Accounting}, author = {Norman,C. and Rose,Ania and Rose,Jake} } @conference {1984601, title = {Using Importance Flooding to Identify Interesting Networks of Criminal Activity}, booktitle = {Proceedings of the IEEE International Conference on Intelligence and Security Informatics (ISI-2006), IEEE}, year = {2006}, month = {2006}, address = {San Diego, CA}, keywords = {Accounting, BIS}, url = {http://people.oregonstate.edu/~marshaby/Papers/Marshall_ISI_2006.pdf}, author = {Marshall,Byron and Chen,Hsinchun} } @article {1969301, title = {XBRL: An Impacts Framework and Research Challenge}, journal = {Journal of Emerging Technologies in Accounting}, volume = {3}, year = {2006}, month = {2006}, pages = {97-116}, address = {Sarasota, Florida / American Accounting Association}, abstract = {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.}, keywords = {Accounting, Dean{\textquoteright}s Office}, url = {http://aaahq.org/aiet/publications/jeta.html}, author = {Baldwin,Amelia A. and Brown,Carol and Trinkle,Brad S.} } @article {1976661, title = {Artificial Intelligence in Accounting: The Case for Auditing}, year = {2005}, month = {2005}, address = {Cambridge, UK}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Brown,Carol and Baldwin,Amelia A and Trinkle,Brad S} } @article {1974866, title = {The Evaluation of Risky Information Technology Investment Decisions}, journal = {Behavioral Research in Accounting}, volume = {17}, year = {2005}, month = {2005}, pages = {175-190}, keywords = {Accounting}, author = {Rose,Jake} } @article {1978641, title = {The incremental value relevance of geographic segment disclosures: Canadian evidence}, year = {2005}, month = {2005}, address = {Quebec City Quebec}, keywords = {Accounting}, author = {Graham,Roger} } @article {1978631, title = {The incremental value relevance of geographic segment disclosures: Canadian evidence}, year = {2005}, month = {2005}, address = {Wellington New Zealand}, keywords = {Accounting}, author = {Graham,Roger} } @article {1978636, title = {The incremental value relevance of geographic segment disclosures: Canadian evidence}, year = {2005}, month = {2005}, address = {San Francisco CA}, keywords = {Accounting}, author = {Graham,Roger} } @conference {1984606, title = {Linking Ontological Resources Using Aggregatable Substance Identifiers to Organize Extracted Relations}, booktitle = {Proceedings of the Pacific Symposium on Biocomputing, Jan 4-8, 2005, Big Island, Hawaii}, year = {2005}, month = {2005}, abstract = {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.}, keywords = {Accounting, BIS}, url = {http://people.oregonstate.edu/~marshaby/Papers/marshall_PSB2005.pdf}, author = {Marshall,Byron and Su,Hua and McDonald,Dan and Chen,Hsinchun} } @article {1974761, title = {Multinational Clients: A Source of Competitive Advantage for Multinational Audit Firms}, journal = {International Business \& Economics Research Journal}, volume = {4}, year = {2005}, month = {2005}, pages = {31-49}, keywords = {Accounting}, author = {Rose,Ania} } @article {1970986, title = {Mutual Funds Before and After Tax Returns: The Case of Tax Clientele}, journal = {Journal of the International Academy for Case Studies}, volume = {Volume 11}, year = {2005}, month = {2005}, pages = {No. 1: 117-126; No. 2: 89-106}, keywords = {Accounting}, author = {Frischmann,Peter and Boes,Richard and Davidson,Abby} } @article {1976671, title = {Research Streams in Continuous Audit}, year = {2005}, month = {2005}, address = {Washington, DC}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Brown,Carol and Wong,Jeff} } @article {1976666, title = {Research Streams in Continuous Audit: A Review and Analysis of the Existing Literature}, year = {2005}, month = {2005}, address = {Newark, NJ}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Brown,Carol and Wong,Jeff and Baldwin,Amelia A} } @article {1974756, title = {A Service Learning Course in Accounting Information Systems}, journal = {Australian Journal of Information Systems}, volume = {19}, year = {2005}, month = {2005}, pages = {145-172}, keywords = {Accounting}, author = {Rose,Jake and Rose,Ania and Norman,C.} } @article {1970991, title = {State-Sponsored College {\textsection}529 Plans: An Analysis of Factors that Influence Investors{\textquoteright} Choice; Discussant{\textquoteright}s Comments}, journal = {Journal of the American Taxation Association}, volume = {27}, year = {2005}, month = {2005}, pages = {51-54}, keywords = {Accounting}, author = {Frischmann,Peter} } @article {1971216, title = {The Value Relevance of Accounting under Political Uncertainty: Evidence Related to Quebec{\textquoteright}s Independence Movement}, journal = {Journal of International Financial Management and Accounting}, volume = {16}, year = {2005}, month = {2005}, pages = {49-68}, abstract = {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{\textquotedblright}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.}, keywords = {Accounting}, author = {Graham,Roger and Morrill,C. and Morrill,J.} } @conference {1984611, title = {Visualizing Aggregated Biological Pathway Relations}, booktitle = {Proceedings of the 2005 Joint ACM/IEEE Conference on Digital Libraries (JCDL 2005), June 7-11, 2005 , Denver, CO}, year = {2005}, month = {2005}, abstract = {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{\textquoteright}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.}, keywords = {Accounting, BIS}, url = {http://people.oregonstate.edu/~marshaby/Papers/Marshall_JCDL_2005_Aggregation.pdf}, author = {Marshall,Byron and Qui{\~n}ones,Karin and Su,Hua and Eggers,Shauna and Chen,Hsinchun} } @article {1974771, title = {Affective Responses to Financial Data and Multimedia: The Effects of Information Load and Cognitive Load}, journal = {International Journal of Accounting Information Systems}, volume = {5}, year = {2004}, month = {2004}, pages = {5-24}, keywords = {Accounting}, author = {Rose,Jake and Roberts,D. and Rose,Ania} } @article {1973236, title = {A Case-based Reasoning Framework for Workflow Model Management}, journal = {Data and Knowledge Engineering}, volume = {50}, year = {2004}, month = {2004}, pages = {87-115}, abstract = {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).}, keywords = {Accounting, BIS}, url = {http://people.oregonstate.edu/~marshaby/Papers/Madhusudan_DKE_CODAW.pdf}, author = {Madhusudan,Therani and Zhao,J. Leon and Marshall,Byron} } @article {1984926, title = {A Comparative Analysis of Audit Service Supply Using Desk and Working Paper Reviews}, journal = {Journal of Business and Economics Research}, volume = {2}, year = {2004}, month = {2004}, pages = {81-96}, keywords = {Accounting}, author = {Deis,D. and Rose,Ania} } @article {1974766, title = {A Comparative Analysis of Audit Service Supply Using Desk and Working Paper Reviews}, journal = {Journal of Business and Economics Research}, volume = {2}, year = {2004}, month = {2004}, pages = {81-96}, keywords = {Accounting}, author = {Deis,D. and Rose,Ania} } @article {1974776, title = {Cooperative Learning: Resources from the Business Disciplines}, journal = {Journal of Accounting Education}, volume = {22}, year = {2004}, month = {2004}, pages = {1-28}, keywords = {Accounting}, author = {Lehman,C. and Norman,C. and Rose,Ania} } @article {1972336, title = {The Cost of Safety: Cost Analysis Model}, journal = {Professional Safety}, volume = {49}, year = {2004}, month = {2004}, pages = {22-29}, abstract = {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.}, keywords = {Accounting}, author = {Behm,Michael and Veltri,Anthony and Kleinsorge,Ilene} } @article {1983791, title = {The Downside Risk Implications of Investments in Information Technology}, year = {2004}, month = {2004}, address = {Hawaii}, keywords = {Accounting}, author = {Wong,Jeff} } @article {1973241, title = {EBizPort: Collecting and Analyzing Business Intelligence Information}, journal = {Journal of the Association for Information Science and Technology}, volume = {55}, year = {2004}, month = {2004}, pages = {873-891}, abstract = {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{\textquoteright}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.}, keywords = {Accounting, BIS}, url = {http://people.oregonstate.edu/~marshaby/Papers/Marshall_JASIST_EBizPort.pdf}, author = {Marshall,Byron and McDonald,Dan and Chen,Hsinchun and Chung,Wingyan} } @conference {1984616, title = {Element Matching in Concept Maps}, booktitle = {Proceedings of the 2004 Joint ACM/IEEE Conference on Digital Libraries (JCDL 2004), June 7-11, 2004 , Tucson, AZ}, year = {2004}, month = {2004}, keywords = {Accounting, BIS}, url = {http://people.oregonstate.edu/~marshaby/Papers/Marshall_JCDL2004_ElementMatching.pdf}, author = {Marshall,Byron and Madhusudan,Therani} } @article {1974786, title = {The Evaluation of Risky Information Technology Investment Decisions}, journal = {Australian Journal of Information Systems}, volume = {18}, year = {2004}, month = {2004}, pages = {53-67}, keywords = {Accounting}, author = {Rose,Jake and Rose,Ania and Strand,C.} } @article {1973231, title = {Extracting Gene Pathway Relations Using a Hybrid Grammar: The Arizona Relation Parser}, journal = {Bioinformatics}, volume = {20}, year = {2004}, month = {2004}, pages = {3370-8}, abstract = {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. }, keywords = {Accounting, BIS}, url = {http://people.oregonstate.edu/~marshaby/Papers/MCDONALD_BIOINFORMATICS.pdf}, author = {McDonald,Dan and Chen,Hsinchun and Su,Hua and Marshall,Byron} } @article {1974781, title = {Internal Control Evaluation of a Restaurant: A Teaching Case}, journal = {Issues in Accounting Education}, volume = {19}, year = {2004}, month = {2004}, pages = {229-238}, keywords = {Accounting}, author = {Kiger,J. and Rose,Ania} } @article {1976881, title = {An Investigation of Whether Outsourcing the Internal Audit Function Affects Internal Control Evaluations}, year = {2004}, month = {2004}, address = {Costa Mesa, CA}, keywords = {Accounting, MBA}, author = {Caplan,Dennis and Emby,Craig} } @article {1976886, title = {Office Size and Audit Quality}, year = {2004}, month = {2004}, address = {Corvallis, OR}, keywords = {Accounting, MBA}, author = {Caplan,Dennis and Raedy,Kevin} } @article {1974871, title = {Performance Evaluations Based on Financial Information: How do Managers Use Situational Information?}, journal = {Managerial Finance}, volume = {30}, year = {2004}, month = {2004}, pages = {46-65}, keywords = {Accounting}, author = {Rose,Jake} } @article {1976891, title = {Throughput Costing: An Old Wolf in New Sheep{\textquoteright}s Clothing}, year = {2004}, month = {2004}, address = {Ames, IA}, keywords = {Accounting, MBA}, author = {Caplan,Dennis} } @article {1976676, title = {XBRL: An Impacts Framework and Research Challenge}, year = {2004}, month = {2004}, address = {Orlando, Florida}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Brown,Carol and Baldwin,Amelia A and Trinkle,Brad} } @article {1976681, title = {XBRL: The Future of Financial Reporting - A Research Challenge}, year = {2004}, month = {2004}, address = {Clearwater, Florida}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Brown,Carol} } @article {1971231, title = {Decision usefulness of joint venture reporting methods}, journal = {Accounting Horizons}, volume = {17}, year = {2003}, month = {2003}, pages = {123-137}, abstract = {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{\textquoteright} equity. We find evidence consistent with the view that financial statements prepared under proportionate consolidation provide better predictions of future return on shareholders{\textquoteright} 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.}, keywords = {Accounting}, author = {Graham,Roger and King ,Raymond D. and Morrill,Cameron K.J.} } @article {1974791, title = {The Effects of Fraud Risk Assessments and a Risk Analysis Decision Aid on Auditors{\textquoteright} Evaluation of Evidence and Judgment}, journal = {Accounting Forum}, volume = {27}, year = {2003}, month = {2003}, pages = {312-338}, keywords = {Accounting}, author = {Rose,Ania and Rose,Jake} } @article {1976686, title = {Financial neural network applications: 2000 - 2002 update}, year = {2003}, month = {2003}, address = {Honolulu, Hawaii, USA}, keywords = {Accounting, BIS, Dean{\textquoteright}s Office}, author = {Brown,Carol and Coakley,James} } @conference {1973246, title = {Knowledge Management and E-Learning: the GetSmart Experience}, booktitle = {Proceedings of the 2003 Joint ACM/IEEE Conference on Digital Libraries (JCDL 2003), May 2003, Houston, Texas}, year = {2003}, month = {2003}, abstract = {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. }, keywords = {Accounting, BIS}, url = {http://people.oregonstate.edu/~marshaby/Papers/Marshall_JCDL2003_GetSmart.pdf}, author = {Marshall,Byron and Zhang,Yiwen and Chen,Hsinchun and Lally,Ann and Shen,Rao and Fox,Edward and Cassel,Lillian} } @article {1970996, title = {The Market Perception of Corporate Claims}, journal = {Research in Accounting Regulation}, volume = {16}, year = {2003}, month = {2003}, keywords = {Accounting}, author = {Cheng,Quaing and Frischmann,Peter and Warfield,Terry} } @article {1971226, title = {Should Firms Increase Advertising Expenditures During Recessions?}, journal = {Marketing Science Reports}, volume = {03-000}, year = {2003}, month = {2003}, pages = {65-85}, abstract = {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. }, keywords = {Accounting}, author = {Frankenberger,Kristina D. and Graham,Roger} } @article {1984451, title = {Should Firms Increase Advertising Expenditures During Recessions?}, journal = {Marketing Science Reports}, volume = {03-000}, year = {2003}, month = {2003}, pages = {65-85}, abstract = {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. }, keywords = {Accounting}, author = {Frankenberger,Kristina D. and Graham,Roger} } @article {1977666, title = {Topic presentation on entrepreneurship in Oregon and how the OSU-COB is key to economic development in the state}, year = {2003}, month = {2003}, address = {Portland, OR}, keywords = {Accounting, Management, Strategy \& Entrepreneurship}, author = {Dowling,Thomas and Kleinsorge,Ilene} } @article {1974796, title = {Turn Excel into a Fraud Buster}, journal = {Journal of Accountancy}, volume = {August}, year = {2003}, month = {2003}, pages = {58-60}, keywords = {Accounting}, author = {Rose,Ania and Rose,Jake} } @article {1971221, title = {The Value Relevance of Equity Method Fair Value Disclosures}, journal = {Journal of Business Finance and Accounting}, volume = {30}, year = {2003}, month = {2003}, pages = {1065-1088}, abstract = {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{\textquoteright} stock price metrics and fair value disclosures while controlling for book values on a sample of 172 investor firm-years during 1993{\textquotedblright}1997. Our results indicate that the information in the fair value disclosures is incremental to the information provided by both an investment{\textquoteright}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.}, keywords = {Accounting}, author = {Graham,Roger and Lefanowicz ,Craig E. and Petroni,Kathy} } @article {1978651, title = {A cost-benefit analysis of decreasing and maintaining and increasing investments in advertising during recessions}, year = {2002}, month = {2002}, address = {Winnipeg, Manitoba, Canada}, keywords = {Accounting}, author = {Graham,Roger} } @article {1974876, title = {Do Tax Decision Support Systems Affect the Quality of Tax Compliance Decisions?}, journal = {International Journal of Accounting Information Systems}, volume = {3}, year = {2002}, month = {2002}, keywords = {Accounting}, author = {Rose,Jake} } @article {1978646, title = {Economic value analysis, inventory accounting, and the ambitious accounting graduate}, year = {2002}, month = {2002}, address = {Sedona AZ}, keywords = {Accounting}, author = {Graham,Roger} } @article {1974881, title = {The Effects of Cognitive Load on Schema Acquisition}, journal = {Advances in Accounting Behavioral Research}, volume = {5}, year = {2002}, month = {2002}, pages = {115-140}, keywords = {Accounting}, author = {Rose,Jake} } @article {1978656, title = {Proportionate consolidation vs. the equity method: A decision usefulness perspective on reporting interests in joint ventures}, year = {2002}, month = {2002}, address = {San Antonio TX}, keywords = {Accounting}, author = {Graham,Roger} } @article {1978661, title = {Proportionate consolidation vs. the equity method: A decision usefulness perspective on reporting interests in joint ventures}, year = {2002}, month = {2002}, address = {Montreal Quebec}, keywords = {Accounting}, author = {Graham,Roger} } @article {1976691, title = {Speculations on the Potential Impacts of XBRL}, year = {2002}, month = {2002}, address = {San Antonio, TX, USA}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Brown,Carol and Baldwin,Amelia A.} } @article {1974886, title = {Accounting, Organizations, and Society}, journal = {International Journal of Accounting Information Systems}, volume = {2}, year = {2001}, month = {2001}, pages = {22-40}, keywords = {Accounting}, author = {Rose,Jake} } @article {1974801, title = {The Automated Spreadsheet}, volume = {April}, year = {2001}, month = {2001}, pages = {33-41}, keywords = {Accounting}, author = {Rose,Ania and Rose,Jake} } @article {1971241, title = {Do share repurchases harm uninformed shareholders?}, journal = {Financial Practice and Education}, year = {2001}, month = {2001}, pages = {11-16}, keywords = {Accounting}, author = {Graham,Roger and King,Raymond D.} } @article {1978676, title = {The equity method and the value relevance of fair value disclosures}, year = {2001}, month = {2001}, address = {Winnipeg, Manitoba, Canada}, keywords = {Accounting}, author = {Graham,Roger} } @article {1978666, title = {The equity method and the value relevance of fair value disclosures}, year = {2001}, month = {2001}, address = {Atlanta GA}, keywords = {Accounting}, author = {Graham,Roger} } @article {1969311, title = {Financial neural Network applications: 1998-1999 update}, journal = {New Review of Applied Expert Systems and Emerging Technologies}, volume = {7}, year = {2001}, month = {2001}, pages = {167-182}, keywords = {Accounting, BIS, Dean{\textquoteright}s Office}, author = {Brown,Carol and Coakley,James} } @article {1971236, title = {Understanding and managing receivables on U.S. government contracts}, journal = {Management Accounting Quarterly}, year = {2001}, month = {2001}, pages = {4-11}, abstract = {Here are some guidelines for government contractors to follow so they can plan and improve their billing and collection processes.}, keywords = {Accounting}, author = {Graham,Roger and Chrobuck,Gerald R.} } @article {1968536, title = {Using Decision Trees to Manage Capital Budgeting Risk}, journal = {Management Accounting Quarterly}, year = {2001}, month = {2001}, pages = {14-17}, abstract = {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.}, keywords = {Accounting, Finance}, author = {Bailes,Jack and Nielsen,Jim} } @article {1978681, title = {The value of firms headquartered in Quebec relative to the value of firms headquartered elsewhere in Canada: Evidence of a Quebec discount}, year = {2001}, month = {2001}, address = {Corvallis, OR}, keywords = {Accounting}, author = {Graham,Roger} } @article {1978686, title = {The value of firms headquartered in Quebec relative to the value of firms headquartered elsewhere in Canada: Evidence of a Quebec discount}, year = {2001}, month = {2001}, address = {Phoenix, Arizona}, keywords = {Accounting}, author = {Graham,Roger} } @article {1978671, title = {The value of firms headquartered in Quebec relative to the value of firms headquartered elsewhere in Canada: Evidence of a Quebec discount}, year = {2001}, month = {2001}, address = {Atlanta GA}, keywords = {Accounting}, author = {Graham,Roger} } @article {1971246, title = {Accounting Practices and the Market Valuation of Accounting Numbers: Evidence from Indonesia, Korea, Malaysia, the Philippines, Taiwan, and Thailand}, journal = {International Journal of Accounting}, volume = {35}, year = {2000}, month = {2000}, pages = {445-470}, abstract = {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.}, keywords = {Accounting}, author = {Graham,Roger and King,Raymond D.} } @article {1969316, title = {Artificial Neural Networks in Accounting and Finance: Modeling Issues}, journal = {International Journal of Intelligent Systems in Accounting Finance and Management}, volume = {9}, year = {2000}, month = {2000}, pages = {119-144}, abstract = {This article reviews the literature on artificial neural networks (ANNs) applied to accounting and finance problems and summarizes the {\textquoteright}suggestions{\textquoteright} 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 {\textcopyright} 2000 John Wiley \& Sons, Ltd.}, keywords = {Accounting, BIS, Dean{\textquoteright}s Office}, author = {Coakley,James and Brown,Carol} } @article {1971251, title = {The Contribution of Changes in Advertising Expenditures to Earnings and Market Values}, journal = {Journal of Business Research}, volume = {50}, year = {2000}, month = {2000}, pages = {149-155}, abstract = {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.}, keywords = {Accounting}, author = {Graham,Roger and Frankenberger,Kristina D.} } @article {1974891, title = {The Effects of System Design Alternatives on the Acquisition of Tax Knowledge from a Computerized Tax Decision Aid}, journal = {Accounting, Organizations and Society}, volume = {25}, year = {2000}, month = {2000}, pages = {285-306}, keywords = {Accounting}, author = {Rose,Jake and Wolfe,C.} } @article {1978691, title = {The equity method and the value relevance of fair value disclosures}, year = {2000}, month = {2000}, address = {Corvallis, OR}, keywords = {Accounting}, author = {Graham,Roger} } @article {1979401, title = {Finance for Sourcing Professionals}, year = {2000}, month = {2000}, address = {H-P sites in Corvallis, Oregon; Dublin Ireland; Aguadilla Puerto Rico; and Singapore}, keywords = {Accounting, Finance, MBA}, author = {Johnson,Robert} } @article {1976696, title = {Financial Neural Network Applications: 1998-1999}, year = {2000}, month = {2000}, address = {Philadelphia, PA, USA}, keywords = {Accounting, BIS, Dean{\textquoteright}s Office}, author = {Brown,Carol and Coakley,James} } @article {1968546, title = {Implementing ABM with Hoshin Management}, journal = {Management Accounting Quarterly}, year = {2000}, month = {2000}, pages = {6-11}, abstract = {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.}, keywords = {Accounting}, author = {Asada,Takayuki and Bailes,Jack and Suzuki,Kenichi} } @article {1979396, title = {Instructional and presentation materials on Corporate Governance and Financial Performance Measures}, year = {2000}, month = {2000}, keywords = {Accounting, Finance, MBA}, author = {Johnson,Robert} } @article {1976026, title = {Management Accounting Practices of Thai Manufacturing Firms}, year = {2000}, month = {2000}, address = {Beijing , China}, keywords = {Accounting}, author = {Bailes,Jack and Ruttanaporn,Supapun and Komaratat,Duangmanee and Cheniam,Supapon} } @article {1976031, title = {Study of Practical Training for Managerial Accountants in Thai Industries}, year = {2000}, month = {2000}, address = {Bangkok, Thailand}, keywords = {Accounting}, author = {Bailes,Jack and Ruttanaporn,Supapun and Komaratat,Duangmanee and Cheniam,Supapon} } @article {1970681, title = {Using total quality processes and learning outcome assessments to develop management curricula}, journal = {Journal of Management Education}, volume = {24}, year = {2000}, month = {2000}, pages = {167-182}, abstract = {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.}, keywords = {Accounting, Management}, author = {Drexler,John and Kleinsorge,Ilene} } @article {1978696, title = {The value of firms headquartered in Quebec relative to the value of firms headquartered elsewhere in Canada: Evidence of a Quebec discount}, year = {2000}, month = {2000}, address = {Manitoba, Canada}, keywords = {Accounting}, author = {Graham,Roger} } @article {1968541, title = {The Value Relevance of Accounting Information During a Financial Crises: Thailand and the 1997 Decline in Value of the Baht}, journal = {Journal of International Financial Management and Accounting}, volume = {11}, year = {2000}, month = {2000}, pages = {84-107}, abstract = {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.}, keywords = {Accounting}, author = {Graham,Roger and King,Raymond and Bailes,Jack} } @article {1978706, title = {Accounting practices and market values: Evidence from Indonesia, Korea, Malaysia, the Philippines, Taiwan, and Thailand}, year = {1999}, month = {1999}, address = {Melbourne Australia}, keywords = {Accounting}, author = {Graham,Roger} } @article {1974806, title = {Audit Pricing and the Role of Multinational Factors: A Study of the Hong Kong and Malaysian Markets}, volume = {12}, year = {1999}, month = {1999}, pages = {129-155}, keywords = {Accounting}, author = {Rose,Ania} } @article {1971006, title = {Demand for Services: Determinants of Tax Preparation Fees}, journal = {Journal of the American Taxation Association}, volume = {Supplement}, year = {1999}, month = {1999}, pages = {1-23}, keywords = {Accounting}, author = {Frischmann,Peter and Frees,Edward W.} } @article {1976701, title = {Financial Neural Network Applications: Brief Literature Review and Extensive Bibliography}, year = {1999}, month = {1999}, address = {San Diego, CA, USA}, keywords = {Accounting, BIS, Dean{\textquoteright}s Office}, author = {Brown,Carol and Coakley,James} } @article {1971001, title = {Innovation in Preferred Stock: Current Developmenta and implications for Tax Policy and Financial Reporting}, journal = {Accounting Horizons}, volume = {13}, year = {1999}, month = {1999}, pages = {201-218}, keywords = {Accounting}, author = {Frischmann,Peter and Kimmel,Paul and Warfield,Terry D.} } @article {1971011, title = {Multiple Motivations and Effects: The Case of Trust Preferred Stock}, journal = {Issues in Accounting Education}, volume = {14}, year = {1999}, month = {1999}, pages = {269-284}, keywords = {Accounting}, author = {Frischmann,Peter and Warfield,Terry D.} } @article {1969321, title = {The Perrow Framework and The Selection of Management Accounting Tasks for Expert System Development}, journal = {New Review of Applied Expert Systems}, volume = {5}, year = {1999}, month = {1999}, pages = {129-139}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Brown,Carol and Sangster,Alan} } @article {1978711, title = {The value relevance of accounting information during a financial crisis: Thailand and the 1997 decline in the value of the baht}, year = {1999}, month = {1999}, address = {Melbourne Australia}, keywords = {Accounting}, author = {Graham,Roger} } @article {1978716, title = {The value relevance of accounting information during a financial crisis: Thailand and the 1997 decline in the value of the baht}, year = {1999}, month = {1999}, address = {Newport Beach, CA}, keywords = {Accounting}, author = {Graham,Roger} } @article {1978701, title = {The value relevance of accounting information during a financial crisis: Thailand and the 1997 decline in the value of the baht}, year = {1999}, month = {1999}, address = {Portland, OR}, keywords = {Accounting}, author = {Graham,Roger} } @article {1969326, title = {Computer-Mediated Peer Review of Student Papers}, journal = {The Journal of Education for Business}, volume = {74}, year = {1998}, month = {1998}, pages = {117-121}, keywords = {Accounting, BIS, Dean{\textquoteright}s Office, MIS}, author = {Sullivan,Dave and Nielson,Norma and Brown,Carol} } @article {1971016, title = {New Evidence on Participation in Individual Retirement Accounts (IRAs)}, journal = {Journal of the American Taxation Association}, volume = {20}, year = {1998}, month = {1998}, pages = {57-82}, keywords = {Accounting}, author = {Frischmann,Peter and Gupta,Sanjay} } @article {1972351, title = {A Benchmarking Study of the Current Practices with Regard to the Role of the Quantitative Curriculum in Business Schools}, journal = {International Journal of Operations and Quantitative Management}, volume = {3}, year = {1997}, month = {1997}, pages = {125-138}, keywords = {Accounting}, author = {Kleinsorge,Ilene} } @article {1972341, title = {Lessons Learned Using Total Quality Concepts for Accounting Curriculum Development}, volume = {2}, year = {1997}, month = {1997}, pages = {185-198}, keywords = {Accounting}, author = {Kleinsorge,Ilene} } @article {1972346, title = {Linking Accounting Courses with an Unstructured Project}, volume = {2}, year = {1997}, month = {1997}, pages = {199-211}, keywords = {Accounting}, author = {Kleinsorge,Ilene} } @article {1969331, title = {Management Accounting Expert Systems}, journal = {New Review of Applied Expert}, volume = {3}, year = {1997}, month = {1997}, pages = {43-54}, address = {Taylor Graham}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Brown,Carol and Gammill,Linda and Phillips,Mary Ellen} } @article {1972356, title = {A Multicourse Practice Set: The Ultimate {\textquoteright}Messy{\textquoteright} Problem}, journal = {Journal of Private Enterprise}, volume = {7}, year = {1997}, month = {1997}, keywords = {Accounting}, author = {Kleinsorge,Ilene} } @article {1969336, title = {Enhancing Business Classes with World Wide Web}, journal = {Journal of Education for Business}, volume = {71}, year = {1996}, month = {1996}, pages = {317-323}, keywords = {Accounting, BIS, Dean{\textquoteright}s Office, MIS}, author = {Brown,Carol and Nielson,Norma and Sullivan,Dave} } @article {1971021, title = {Real Time Classroom Tax Planning Using Experimental Markets}, journal = {Issues in Accounting Education}, volume = {11}, year = {1996}, month = {1996}, pages = {281-296}, keywords = {Accounting}, author = {Frischmann,Peter} } @article {1969356, title = {AI on the WWW: Supply and Demand Agents}, journal = {IEEE Expert}, volume = {10}, year = {1995}, month = {1995}, pages = {50-55}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Brown,Carol and Gasser,Les and O{\textquoteright}Leary,Daniel E. and Sangster,Alan} } @article {1969351, title = {Expert Systems in Accounting Education: a Literature Guide}, journal = {Accounting Education}, volume = {4}, year = {1995}, month = {1995}, pages = {283-296}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Brown,Carol and Baldwin-Morgan,Amelia A and Sangster,Alan} } @article {1969341, title = {Expert Systems - One set of Views of the State of the Art}, journal = {Expert Systems With Applications}, volume = {9}, year = {1995}, month = {1995}, pages = {433-439}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Brown,Carol and Wensley,Anthony K. P.} } @article {1971026, title = {Innovative Forms of Preferred Stock: Debt or Equity?}, journal = {Commercial Lending Review}, volume = {10}, year = {1995}, month = {1995}, pages = {14-27}, keywords = {Accounting}, author = {Frischmann,Peter and Kimmel,Paul and Warfield,Terry D.} } @article {1969361, title = {Neural Networks Enter the World of Management Accounting}, journal = {Management Accounting}, volume = {LXXVI}, year = {1995}, month = {1995}, pages = {51-53, 56-57}, keywords = {Accounting, BIS, Dean{\textquoteright}s Office}, author = {Brown,Carol and Coakley,James and Phillips,Mary Ellen} } @article {1969366, title = {Neural Networks: Nuts and Bolts}, journal = {Management Accounting}, volume = {LXXVI}, year = {1995}, month = {1995}, pages = {54-55}, keywords = {Accounting, BIS, Dean{\textquoteright}s Office}, author = {Brown,Carol and Coakley,James and Phillips,Mary Ellen} } @article {1969346, title = {Validating Heterogeneous and Competing Knowledge Bases Using a Black-box Approach}, journal = {Expert Systems With Applications}, volume = {9}, year = {1995}, month = {1995}, pages = {591-598}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Brown,Carol and Nielson,Norma L and O{\textquoteright}Leary,Daniel E and Phillips,Mary Ellen} } @article {1969371, title = {Applying Case-Based Reasoning to the Accounting Domain}, journal = {, International Journal of Intelligent Systems in Accounting Finance and Management}, volume = {3}, year = {1994}, month = {1994}, pages = {205-221}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Brown,Carol and Gupta,Uma} } @article {1969376, title = {Conference Report: The Fourth International Symposium on Intelligent Systems in Accounting, Finance and Management}, journal = {International Journal of Intelligent Systems in Accounting Finance and Management}, volume = {3}, year = {1994}, month = {1994}, pages = {223-235}, keywords = {Accounting, BIS, Dean{\textquoteright}s Office}, author = {Brown,Carol and Coakley,James and Eining,Martha M} } @article {1972366, title = {Financial and Efficiency Differences in Family-Owned and Non-Family Owned Nursing Homes An Oregon Study}, journal = {Family Business Review}, year = {1994}, month = {1994}, keywords = {Accounting}, author = {Kleinsorge,Ilene} } @article {1972371, title = {Perceptual Measures of Quality: A Tool to Improve Nursing Home Systems}, journal = {Hospital \& Health Services Administration}, volume = {39}, year = {1994}, month = {1994}, pages = {487-503}, keywords = {Accounting, Marketing}, author = {Koenig,Hal and Kleinsorge,Ilene} } @article {1972361, title = {TQM: Are Cost Accountants Meeting The Challenge}, journal = {Management Accounting}, volume = {75}, year = {1994}, month = {1994}, pages = {65-67}, keywords = {Accounting}, author = {Kleinsorge,Ilene} } @article {1969391, title = {Artificial Neural Networks Applied to Ratio Analysis in the Analytical Review Process}, journal = {International Journal of Intelligent Systems in Accounting, Finance and Management}, volume = {2}, year = {1993}, month = {1993}, pages = {19-39}, keywords = {Accounting, BIS, Dean{\textquoteright}s Office}, author = {Coakley,James and Brown,Carol} } @article {1969381, title = {Evaluating Expert Systems in a Financial Domain: A Study Demonstrating Issues in Case Selection, Validation Standards, and Evaluator Bias}, journal = {, International Journal of Intelligent Systems in Accounting, Finance and Management}, volume = {2}, year = {1993}, month = {1993}, pages = {81-99}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Brown,Carol and Nielson,Norma L. and Phillips,Mary Ellen} } @article {1969386, title = {Insurance in Expert-System-Prepared Financial Plans}, journal = {Journal of the American Society of Clu and ChFC}, volume = {XLVII}, year = {1993}, month = {1993}, pages = {58-64}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Nielson,Norma L. and Phillips,Mary Ellen and Brown,Carol} } @article {1969401, title = {Analysis of Accounting Expert Systems Citations: An Alternative Accounting Classification Scheme}, journal = {International Journal of Intelligent Systems in Accounting, Finance and Management}, volume = {1}, year = {1992}, month = {1992}, pages = {221-231}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Brown,Carol} } @article {1969406, title = {Conference Report: The Third International Symposium on Expert Systems in Business Finance and Accounting}, journal = {International Journal of Intelligent Systems in Accounting, Finance \& Management}, volume = {1}, year = {1992}, month = {1992}, pages = {147-151}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Brown,Carol} } @article {1969396, title = {An Evaluation of Expert Systems for Personal Financial Planning}, journal = {Financial Counseling and Planning}, volume = {3}, year = {1992}, month = {1992}, pages = {79-103}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Phillips,Mary Ellen and Nielson,Norma L. and Brown,Carol} } @article {1971031, title = {Measuring Horizontal Equity: A Regression Approach}, journal = {Journal of the American Taxation Association}, volume = {14}, year = {1992}, month = {1992}, pages = {123-133}, keywords = {Accounting}, author = {Frischmann,Peter and Grasso,Larry P.} } @article {1969411, title = {The Use of Advanced Information Technology in Audit Planning}, journal = {International Journal of Intelligent Systems in Accounting, Finance \& Management}, volume = {1}, year = {1992}, month = {1992}, pages = {187-193}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Brown,Carol and Murphy,David} } @article {1969431, title = {Computer Viruses}, journal = {The Oregon Certified Public Accountant}, year = {1991}, month = {1991}, pages = {1, 7-8}, address = {Oregon Society of Certified Public Accountants}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Brown,Carol and Wodtli,Richard B.} } @article {1969421, title = {Expert Systems for Internal Auditing}, journal = {The Internal Auditor}, volume = {48}, year = {1991}, month = {1991}, pages = {23-28}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Brown,Carol and Phillips,Mary Ellen} } @article {1969426, title = {Expert Systems in Public Accounting: Current Practice and Future Directions}, journal = {Expert Systems with Applications: An International Journal}, volume = {3}, year = {1991}, month = {1991}, pages = {3-18}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Brown,Carol} } @article {1969436, title = {Expert Systems to Provide Financial Planning Benefits}, journal = {Benefits Quarterly}, volume = {7}, year = {1991}, month = {1991}, pages = {41-51}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Nielson,Norma L. and Phillips,Mary Ellen and Brown,Carol} } @article {1969416, title = {Need an Expert? Ask a Computer}, journal = {Journal of Accountancy}, volume = {172}, year = {1991}, month = {1991}, pages = {91-93}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Philips,Mary Ellen and Brown,Carol} } @article {1972376, title = {The Silent Customers: Measuring Customer Satisfaction in Nursing Homes}, journal = {Journal of Health Care Marketing}, volume = {11}, year = {1991}, month = {1991}, pages = {2-13}, abstract = {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{\textquoteright} 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.}, keywords = {Accounting, Marketing}, author = {Koenig,Hal and Kleinsorge,Ilene} } @article {1969451, title = {An Expanding Employee Benefit: Personal Financial Planning with Expert Systems}, journal = {Management Accounting}, volume = {LXXII}, year = {1990}, month = {1990}, pages = {29-33}, abstract = {Certificate of Merit in the Lybrand Awards manuscript competition}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Phillips,Mary Ellen and Brown,Carol and Nielson,Norma L} } @article {1969441, title = {Expert Systems Books}, journal = {Expert Systems Review for Business and Accounting}, volume = {2}, year = {1990}, month = {1990}, pages = {53-71}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Brown,Carol} } @article {1969461, title = {Expert Systems for Management Accountants}, journal = {Management Accounting}, volume = {LXXI}, year = {1990}, month = {1990}, pages = {18-23}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Brown,Carol and Phillips,Mary Ellen} } @article {1969456, title = {Expert Systems for Personal Financial Planning}, journal = {Journal of Financial Planning}, volume = {3}, year = {1990}, month = {1990}, pages = {137-143}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Brown,Carol and Nielson,Norma L. and Phillips,Mary Ellen} } @article {1969466, title = {Personal Financial Planning Expert Systems for CPAs}, journal = {The Oregon Certified Public Accountant}, year = {1990}, month = {1990}, pages = {1, 14-15}, address = {The Oregon Society of Certified Public Accountants}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Brown,Carol and Phillips,Mary Ellen} } @article {1969446, title = {The Use of Auditing Expert Systems in Public Accounting}, journal = {The Journal of Information Systems}, volume = {5}, year = {1990}, month = {1990}, pages = {63-72}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Brown,Carol and Murphy,David} } @article {1969491, title = {Accounting Expert Systems: A Comprehensive, Annotated Bibliography}, journal = {Expert Systems Review for Business and Accounting}, volume = {1}, year = {1989}, month = {1989}, pages = {23-129}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Brown,Carol} } @article {1969496, title = {AI Journals, Magazines, and Newsletters}, journal = {PC AI}, volume = {3}, year = {1989}, month = {1989}, pages = {16-18}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Brown,Carol} } @article {1969486, title = {Applications of Expert Systems in Insurance Regulation}, journal = {The Journal of Insurance Regulation}, volume = {8}, year = {1989}, month = {1989}, pages = {22-35}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Nielson,Norma L. and Brown,Carol} } @article {1971036, title = {Attrition in the Statistics of Income Panel of Individual Returns}, journal = {National Tax Journal}, volume = {42}, year = {1989}, month = {1989}, pages = {14-27}, keywords = {Accounting}, author = {Frischmann,Peter and Christian,Charles W.} } @article {1969471, title = {CD ROM: Information at Your Fingertips}, journal = {Journal of Accountancy}, volume = {168}, year = {1989}, month = {1989}, pages = {120-126}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Brown,Carol and Phillips,Mary Ellen} } @article {1969476, title = {CD ROMs: Information at Your Fingertips}, journal = {The Oregon Certified Public Accountant}, year = {1989}, month = {1989}, pages = {Sept. pp. 7-8, Oct. pp. 6-7, Nov. pp. 8-9.}, address = {The Oregon Society of Certified Public Accountants}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Brown,Carol and Phillips,Mary Ellen} } @article {1969481, title = {Sources of Computer Information}, journal = {The Oregon Certified Public Accountant}, year = {1989}, month = {1989}, pages = {7-8}, address = {The Oregon Society of Certified Public Accountants}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Yackey,David J. and Brown,Carol} } @article {1969501, title = {Artificial Intelligence: Application in Taxation}, journal = {Expert Systems Review for Business and Accounting}, volume = {1}, year = {1988}, month = {1988}, pages = {3-10}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Brown,Carol and Black,Robert and Buehler,Steve and Rogers,Ted} } @article {1969506, title = {Powerful, Visual Expert-System Shell}, journal = {IEEE Software}, year = {1988}, month = {1988}, pages = {98-100}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Brown,Carol and Subramanian,Sriram} } @article {1969516, title = {A Survey of Tax Expert Systems}, journal = {Expert Systems Review for Business and Accounting}, volume = {1}, year = {1988}, month = {1988}, pages = {6-12}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Brown,Carol and Streit,Irva Kay} } @article {1969511, title = {Tax Expert Systems in Industry and Accounting}, journal = {Expert Systems Review for Business and Accounting}, volume = {1}, year = {1988}, month = {1988}, pages = {9-16}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Brown,Carol} } @article {1969521, title = {Slick Visual Database Program for the Mac}, journal = {IEEE Software}, year = {1987}, month = {1987}, pages = {67-69}, keywords = {Accounting, Dean{\textquoteright}s Office}, author = {Brown,Carol} }