SUMMARY We investigate whether corporate managers' reliance on internal auditors' recommendations in an operational setting is influenced by three recommendation attributes: (1) the was consistent with or inconsistent management preferences, (2) given outsourced in-house auditor, and (3) quantitative qualitative nature. use a 2 × fractional factorial design to test our predictions. find that managers change their initial position more when presented preference-inconsistent than...

SYNOPSIS This paper examines factors that influence job applicants' willingness to apply for positions in internal auditing. We predict and find evidence applicants are dissuaded from applying audit positions. In two separate experiments involving participants at seven universities, we discover this phenomenon is most prevalent with business experience. Experienced 20 33 percent less willing a position if it labeled as “internal audit” versus “accounting” the experiments, respectively....

ABSTRACT Many question the value of accounting scholarship to society. We compare attention general public, policymakers, and academics give academic research relative other business disciplines more (economics, psychology, sciences). The results indicate that receives significantly less from public than all also performs relatively poorly in receiving policymakers' compared both economics finance. Within subtopics, tax policymakers topic areas. find articles disciplines' elite journals cite...

:Evaluation of information system success has been the focus much research. However, most variables such as user satisfaction and usage can only be measured after implementation. To predict before actual implementation, behavioral theories indicate that it is necessary to evaluate intention or users' motivation use system. Expectancy theory considered one promising models individual motivation. This study examines expectancy in explaining an expert Data gathered from 95 M.B.A. students a...

SYNOPSIS The relevance of academic accounting research to practice has been frequently discussed in the academy, yet very little data put forth these discussions. We create Relevance Accounting Research (ROAR) scores by asking professionals read and evaluate titles abstracts every article published 12 leading journals for years 2016 2018, inclusive. These allow an evidence-based evaluation discussion how is perceived professionals. also us identify articles, authors, journals, topic areas...

ABSTRACT We update the Wood (2016) survey about academics’ perceptions of review and publication process. find that accounting academics generally perceive overall process has not improved or become worse since 2015. Respondents think acceptance rates in top journals should nearly double, there is too much focus on publishing journals, favor certain topic areas methodologies. They also believe reviewers editors underweight practice relevance overweight criteria incremental contribution,...

The recent credit crisis has made it more difficult for entrepreneurs to find funding. It is increasingly important know what venture capitalists (VCs) when they make their funding decisions. authors interviewed and VCs determine the traits these groups perceive as necessary entrepreneurial success. They that cite inherent in nature significantly than VCs. Additionally, who do not have previous VC experience differ from identifying factors In contrast, with decision factors.

ABSTRACT This paper reports perceptions of over 1,000 accounting faculty regarding 12 journals, specifically in how open they are to: (1) diverse topic areas, (2) research methodologies, effectively produce new and useful knowledge for (3) non-academic stakeholders, (4) academics. We find that the traditional Top 6 journals do not lead academy along these four dimensions; fact, some viewed as worst performers areas. Furthermore, we academics have a relatively poor understanding actual...

Abstract Individuals who have their tax returns professionally prepared often overpay estimated income taxes, effectively giving the government an interest‐free loan. To understand why professionals may place clients in positive prepayment positions, we draw on mental accounting theory. Mental theory suggests that by placing taxpayers induce a favorable representation of return preparation fees, perhaps allowing them to collect larger fractions billable time and costs incurred taxpayers'...

ABSTRACT We examine dominant ownership in Continental European firms to further refine the distinction between ability control and actual whether a particular distinct shareholder type is associated with company performance. In addition, we empirically test economic performance of from different countries consistently affected by nature company's owner. After disaggregating overall sample specific country, find positive relationship for which banks families/individuals are owners negative...

This paper examines factors that influence job applicants' willingness to apply for positions in internal auditing. We predict and find evidence applicants are dissuaded from applying audit positions. In two separate experiments involving participants at seven universities, we discover this phenomenon is most prevalent with business experience. Experienced 20 33 percent less willing a position if it labeled as "internal audit" versus "accounting" the experiments, respectively. addition, only...

We update the Wood (2016) survey that gathered perceptions of academics regarding review and publication process at top academic journals to measure changes in over last five years. find accounting generally perceive overall has not improved or become worse since 2015. More specifically, we respondents think acceptance rates should nearly double. Respondents believe reviewers editors underweight practice relevance. They also overweight criteria incremental contribution, method, rigor. their...

In this study, we analyze eBusiness entrepreneurs nominated by the Ernst & Young Entrepreneur of Year Award program to ascertain whether qualitative factors are correlated with success. We find incrementally informative above and beyond information provided quantitative factors. More specifically, firms that able maintain their innovative strategies improving upon product (or service) they offer meet long-term needs customer more likely experience increased sales growth have greater access...

We investigate whether corporate managers' reliance on internal auditors' recommendations in an operational setting is influenced by three recommendation attributes: (1) the was consistent with or inconsistent management preferences, (2) given outsourced in-house auditor, and (3) quantitative qualitative nature. use a 2 × fractional factorial design to test our predictions. find that managers change their initial position more when presented preference-inconsistent than preference-consistent...

The relevance of academic accounting research to practice has been frequently discussed in the academy, yet very little data put forth these discussions. We create (ROAR) scores by asking professionals read and evaluate titles abstracts every article published 12 leading journals for years 2016 2018, inclusive. These allow an evidence-based evaluation discussion how is perceived professionals. also us identify articles, authors, journals, topic areas that are be more relevant practice. By...

Many question the value of accounting scholarship to society. We compared attention general public, policy makers, and academics give academic research relative other business disciplines more (economics, psychology, sciences). The results indicate that receives significantly less from public than all also performs relatively poorly in receiving makers’ both economics finance. Articles disciplines’ elite journals cite little accounting’s elite-level publications, but non-elite journal...

We examine countries in continental Europe to further refine the distinction between ability control and actual whether a particular distinct shareholder distribution relates company performance. As an extension existing literature, we provide more nuanced taxonomy of controlling systems different countries. In particular, (1) operationalize definition “dominant” owner, make this measure less sensitive disparity voting cash flow rights (2) empirically test active power dominant owners by...

The World Trade Organization (2011) reports that world merchandise exports increased by 22 percent in 2010, the largest increase history. Over last ten years, trade has averaged 4.3 growth. 2010 annual export growth rates services from China and India were a remarkable 33 32 percent, respectively (World 2011). Projections suggest this trend will continue into foreseeable future.An ongoing challenge to conducting successful global business is understanding people's cultures motivations....