bluuebunny/crossref_metadata_2025_split huggingface dataset:
New Accounting Scholars's Publications in Accounting and Nonaccounting Journals
Authors: Christensen Anne L. , Finger Catherine A. , Latham Claire K. 
Published: April 2008

Publications in nonaccounting journals are commonly omitted in accounting faculty productivity studies, and we examine whether that omission matters. We use samples consisting of two groups of new scholars who received an accounting Ph.D. (1987/88 and 1977/78 graduates) and took tenure-track positions at U.S. universities. We combine data from multiple databases to obtain an extensive list of research publications pertaining to these individuals.During the first seven employment years, the 87/88 (77/78) Ph.D. sample published, on average, 1.95 (1.55) total research articles per scholar, including 1.38 (1.15) articles appearing in accounting journals. These findings suggest that new scholars commonly use nonaccounting journals as publication outlets, and that publication counts increase substantially when publications in both nonaccounting and accounting journals are considered. In addition, the 87/88 scholars published in nonaccounting journals more often than did the 77/78 scholars. Finally, publications in nonaccounting journals occur somewhat later in accounting scholars' careers.
Quality of Earnings: The Case of the Mobile and Ohio Railroad in the 19th Century
Authors: Samson William D. , Flesher Dale L. , Previts Gary John 
Published: April 2008

The antebellum expansion of the corporate form of business to support the development of a railroad transportation network in the United States is a precursor to the types of reporting problems identified in the principal-agent literature of recent years. The case of the Mobile and Ohio Railroad, a major interstate carrier of the mid-19th century, demonstrates financial accounting and reporting issues that management and capital providers faced in evaluating company performance, especially in times of complex political and economic change, rapid technological advancement, and the hostilities of war.
Quality of earnings issues, studied in this early corporate circumstance, afford a rich comparative setting for discussion of similar contemporary situations. This case, complete with original data sets and information, supports instructional objectives that seek to increase your experiential base and understanding. This experiential approach serves to improve your abilities to identify and critically examine similar aspects of contemporary 21st century accounting challenges, including earnings management and the application of cash-flow-based performance measures, such as earnings before interest, tax, depreciation, and amortization (“EBITDA”).
Continuous Reporting and Continuous Assurance: Opportunities for Behavioral Accounting Research
Authors: Hunton James E. , Wright Arnold M. , Wright Sally 
Published: April 2008

The movement to more continuous reporting (CR) and continuous assurance (CA) of financial statements appears to be a matter of when and how such changes will take place, rather than if they will occur. Research evidence suggests that computing infrastructures and software applications have advanced to the point where it is now technically and economically feasible to begin preparing and disseminating financial statements on at least a monthly basis (Hunton, Wright, and Wright 2003), and someday it is likely that full or partial financial and nonfinancial disclosures will be processed and presented in real time. Additionally, information consumers are demanding, and the Securities and Exchange Commission (SEC), American Institute of Certified Public Accountants (AICPA), and International Accounting Standards Board (IASB) are contemplating reporting and assurance changes of this nature. Thus, whether “continuous” is defined in terms of monthly, daily, hourly, or real-time reporting, rapidly converging market factors indicate that in the foreseeable future firms will publish and auditors will assure financial information on a more frequent basis than the current quarterly interval.
The major challenge going forward for behavioral researchers in accounting is to investigate how changes of this nature might affect the decision-making processes and consequential outcomes of various constituent groups, such as investors, preparers, and assurers. The combinations of affected parties, contexts, and tasks that could be examined are too numerous to explore in a single article. Accordingly, to keep the following discussion focused and manageable, the scope of this paper is aimed at understanding the potential impact of CR and CA on individual investors. Perhaps by identifying a number of the psychological issues and reviewing some of the studies in this area, accounting behavioral researchers will be motivated to investigate many of the issues and opportunities related to this new and exciting line of research.
Merit Pay, Responsibility, and National Values: A U.S.–Taiwan Comparison
Authors: Brody Richard G. , Lin Suming , Salter Stephen B. 
Published: April 2008

The extant U.S. domestic literature provides evidence that if administered in an unbiased manner, merit pay can be a significant motivator. However, the same literature shows that judgment biases can lead to over-rewarding of “favored failures,” individuals who receive favorable treatment despite their poor performance.
The cross-cultural literature provides evidence that collectivist societies treat some portion of “merit” pay as salary rewarding both successful and unsuccessful performers with some merit pay. There has been no test in this literature of the treatment of “favored failures” but theoretical arguments and evidence from the cross-cultural escalation of commitment literature suggests that collectivist societies may be less subject to the “favored failures” control problem. A “face” effect may offset the effect of collectivism in Chinese societies.
Using a behavioral experiment and subjects from countries that are at the extremes of Hofstede's (2000) individualism-collectivism spectrum (Taiwan, United States) this paper finds that evaluators (subjects) from the more individualist U.S., overall provide less merit less often to poor performers than the collectivist Taiwanese. The U.S. evaluators also display significantly greater judgment biases than the Taiwanese for poor performers to whom they have a prior commitment. Thus, both societies have biases but from different angles and, as such, present employers with different control issues.
Information Technology-Related Activities of Internal Auditors
Authors: Hermanson Dana R. , Hill Mary Callahan , Ivancevich Daniel M. 
Published: April 2008

Advances in information technology (IT) present important new organizational risks, and the assessment and management of these risks may involve a variety of groups, including internal auditors, external auditors, in-house IT experts, and outside consultants. To begin to understand how organizations are addressing their IT risks, this exploratory study examines the IT-related activities of one group—internal auditors.
Information gathered from over 100 internal audit directors indicates that internal auditors focus primarily on traditional IT risks and controls, such as IT asset safeguarding, application processing, and data integrity, privacy, and security. Much less work is done on system development and acquisition issues. Several factors are associated with internal auditors' performance of IT evaluations, including the nature of the audit objective, the prevalence of computer audit specialists on the internal audit staff, and the existence of new computerized systems. To supplement these results, we encourage further research on the efforts of other groups in addressing IT risks.
Does the Year 2000 XBRL Taxonomy Accommodate Current Business Financial-Reporting Practice?
Authors: Bovee Matthew , Ettredge Michael L. , Srivastava Rajendra P. , Vasarhelyi Miklos A. 
Published: April 2008

XBRL (eXtensible Business Reporting Language) is an application of XML (eXtensible Markup Language) intended for use in digital business reporting. Observers predict XBRL will provide benefits to firms that adopt it, such as enhancing information use, facilitating comparability and consistency, and providing technological capability for near-continuous financial reporting through the Web. However, questions arise regarding how well the proposed taxonomy for financial statements corresponds to firms' preferred reporting practices. We argue that a poor fit may lead to information loss and to subsequent resistance to use or general adoption of the taxonomy. A lack of fit could therefore negate anticipated firm or information-user benefits.To address this issue, we assess how well the year 2000 version, for financial reporting by commercial and industrial (C&I) firms under U.S. GAAP, accommodates current financial-reporting practices of public companies. We attempt to match each line item in the 1999 annual financial statements of 67 companies with an XBRL taxonomy “tag,” employing two measures of the frequency of “special attention” (difficult-to-match) items as indicators of the quality of “fit” between the taxonomy and firms' reporting practices. Analyses show a good fit on average, but also indicate significant differences in the number and proportion of exceptions across financial statements and industries. In light of these results, we suggest modifications to the taxonomy and discuss the need for industry-specific taxonomies.
Web Assurance Seals: How and Why They Influence Consumers' Decisions
Authors: Odom Marcus D. , Kumar Anand , Saunders Laura 
Published: April 2008

Internet commerce is exploding and predicted to continue growing at a rapid rate for several more years. Online businesses that have a desire to tap into this Internet commerce explosion are seeking ways to convince online browsers to become online purchasers. To achieve this goal, businesses need to find ways to alleviate consumers' fears and concerns about making online purchases. This paper reports on a series of three studies focused on (1) determining the fears and concerns that online consumers have, (2) examining whether the leading brands of web assurance seals (Verisign®, TRUSTe, Good House Keeping, and CPA WebTrust) can help alleviate those fears and concerns, and (3) gaining insights into the process by which web assurance seals can influence consumers' online purchase decisions.
This study identified seven distinct concerns that consumers had with purchasing goods/services online. Factor analysis revealed that these concerns were along two dimensions: concerns about the firm and concerns about technology. It was found that the leading brands of web assurance seals addressed only a few of the online purchasers' fears and concerns, and there was a big gap between consumers' needs for assurance and what they felt was being offered by the web seals. Further, it was also found that the process by which web assurance seals influenced consumers' online purchase behavior involved recognition of and familiarity with a particular web assurance seal, and possibly the number of associations consumers made with a particular web assurance seal.
Holistic, Continuous Assurance Integration: e-Business Opportunities and Challenges
Authors: Greenstein Marilyn M. , Ray Amy W. 
Published: April 2008

This paper explores the impact of web-based e-business operations on client firm processes and accounting methods, and addresses related issues for accounting firm assurance services teams to consider. In particular, some of the complications and potential problems associated with the use of traditional assurance methods on e-businesses with digital operating environments are discussed. The flexibility required to respond to the everchanging business environment of e-enabled client firms will require accounting firm leaders to rethink and reengineer existing management structures and practices. While clients of accounting firms are realizing tremendous value by streamlining information flows and increasing information sharing internally and externally, accounting firms remain organized primarily into discreet functions that often compete internally for customers.
An e-business model, the Customer-Oriented Value Chain, is employed to frame the discussion of emerging accounting issues resulting from new digital business practices. Within this context we develop 16 propositions regarding potential methods accounting firms may consider applying for two purposes: (1) better alignment of traditional assurance practices with client firm e-business activities, and (2) better integration of existing assurance offerings.
Subsequently, the challenges associated with offering integrated assurance services given current accounting firm organizational structures is discussed and a model of suggested organizational changes to accounting firms is presented. This model is inspired by the CPA Vision Project, the AICPA's Certified Information Technology Professional (CITP) designation, and the new Global Business Credential initiatives, and is intended to serve as a prototype upon which to build improved organizational structures. Some of the potential benefits of reorganization and better services integration include more efficient use of firm resources, greater profitability, more efficient associate training, a clearer understanding of client business processes, and greater value provision to clients.
Information System Assurance for Enterprise Resource Planning Systems: Unique Risk Considerations
Authors: Wright Sally , Wright Arnold M. 
Published: April 2008

Enterprise Resource Planning (ERP) systems inherently present unique risks due to tightly linked interdependencies of business processes, relational databases, and process reengineering. Knowledge of such risks is important in planning and conducting assurance engagements of the reliability of these complex computer systems. Yet, there is little empirical evidence on this issue.
To examine this topic, a semi-structured interview study was conducted with 30 experienced information systems auditors (from 3 of the Big 5 firms) who specialize in assessing risks for ERP systems. This approach allowed us to obtain detailed information about participants' views and client experiences. The results indicate that the implementation process of ERP systems has an important impact on system reliability. Further, interviewees identified a number of common implementation problems (e.g., improperly trained personnel and inadequate process reengineering efforts) that result in heightened risks. Interviewees also reported that ongoing risks differ across applications and across vendor packages. Finally, in providing assurance on ERP systems participants overwhelmingly indicate a focus on testing the process rather than system output.
The Moderating Effect of Context on the Market Reaction to IT Investments
Authors: Oh Wonseok , Ki m Joung W. , Richardson Vernon J. 
Published: April 2008

This paper examines the moderating effects of firm and IT characteristics on the market reaction to IT investment announcements. A special emphasis has been placed on the potential interaction effects of these two types of variables, since the previous event studies have paid limited attention to the possibility that they interact and jointly alter investors' perceptions in relation to IT investment announcements. Very recently, several authors have noted the importance of interaction effects on theory development for IS research. Their assessments are particularly relevant to IT-value event studies, since the market reaction to IT investment announcements involves a complex process shaped by the interaction of firm and IT characteristics. Based on the previous studies in IS, finance, and accounting, a firm's growth potential and uncertainty are used as proxies to represent firm characteristics, while IT strategic role and asset-specificity of IT are chosen as the variables reflecting IT characteristics. Three other variables (discloser information, firm size, and industry) are included to control for their effects. We develop eight hypotheses based on the examinations of the main and interaction effects of firm and IT characteristic variables on the shareholder's reaction to IT investment announcements.The results of the main effects indicate that a firm's growth prospects, uncertainty, the strategic role of IT, and discloser information are significantly related to cumulative abnormal returns (CARs), while no significant effect was observed for asset-specificity of IT resources. Interestingly, however, interaction effects reveal that the stock market reacts with a discount to announcements of IT investments that are characterized as highly asset-specific in the presence of uncertainty. In addition, the market reacts more favorably to investments with a transformational IT strategic role when the firm faces greater uncertainty. One of our main contributions in this study is to provide a finer level of granularity with regard to the market reaction to IT investments by considering the interaction as well as the main effects of firm and IT characteristics.
An Introduction to the Clinical Case Representation Paradigm for Information Systems Research
Authors: Lehmann Constance M. , Heagy Cynthia D. 
Published: April 2008

The purpose of this paper is to explain how the use of the Clinical Case Representation Paradigm (CCRP) in accounting information systems (IS) research has the potential to enrich our knowledge of expertise development in IS. The CCRP has been tested extensively in the medical literature, improving the previous novice-expert research by introducing a stage theory of expertise development, which analyzes novice, intermediate, and expert-level judgment and decision making. We propose the use of this paradigm in IS research and provide suggestions for its application using data collected from IS professionals and AIS students.
Our results are similar to those found in other CCRP studies in that the more experienced professionals had more concise problem representations, included more inferences (i.e., indicating encapsulated knowledge), and matched the canonical representation and solution more closely. Interestingly, evidence of solution quality was found at the intermediate level. We indicate the limitations of our application of the CCRP and make suggestions for further research projects.
Lack of association between the angiotensin-converting enzyme gene (I/D) polymorphism and diabetic nephropathy in Tunisian type 2 diabetic patients
Authors: Arfa Imen , Abid Abdelmajid , Nouira Sonia , Elloumi-Zghal Houda , Malouche Dhafer , Mannai Imen , Zorgati Mohamed Majdi , Ben Alaya Nissaf , Rebai Ahmed , Zouari Béchir , Ben Ammar Slim , Ben Rayana Mohamed Chiheb , Hmida Slama , Blousa-Chabchoub Samira , Abdelhak Sonia 
Published: April 2008

Objective. The aim of the present study was to investigate whether the angiotensin-converting enzyme (ACE) insertion/deletion (I/D) polymorphism is associated with diabetic nephropathy and type 2 diabetes in the Tunisian population. Design. A case-control study was conducted among 141 unrelated type 2 diabetic patients with (90 patients) or without nephropathy (51 patients) and 103 non-diabetic controls with normal fasting blood glucose. Genotyping was performed using a nested polymerase chain reaction amplification in order to identify correctly heterozygous individuals. Results. The distribution of DD, ID and II genotypes did not significantly differ between type 2 diabetic patients with or without nephropathy (DD: 44%; ID: 46%; II: 10% vs. DD: 41%; ID: 47 %; II: 12%, respectively).There was also no significant statistical difference between the genotype distribution and allele frequencies of the (I/D) polymorphism in all type 2 diabetic subjects compared to non-diabetic controls with normal fasting blood glucose (DD: 43%; ID: 46%; II: 11% vs. DD: 37%; ID: 48% ;II: 15%, respectively). Conclusions. In the present preliminary study, the (I/D) polymorphis within the ACE gene is likely not associated with diabetic nephropathy nor with type 2 diabetes in the Tunisian studied population.
The Directional Peeling Effect of Nanostructured Rigiflex Molds on Liquid‐Crystal Devices: Liquid‐Crystal Alignment and Optical Properties
Authors: Kim Jong Bok , Lim Ju Ri , Park Jin Seol , Ahn Han Jin , Lee Min Jung , Jo Sung Jin , Kim Mihee , Kang Daeseung , Lee Se Jong , Kim Youn Sang , Baik Hong Koo 
Published: April 2008

AbstractWe report a new strategy, the directional peeling of a rigiflex mold with a nanostructure, to overcome several problems with general patterning techniques for liquid‐crystal (LC) alignment. These include difficulty in generating the pretilt angle and in controlling the LC rising‐up direction, formation of local domains, and weak optical properties. The directional peeling of the rigiflex mold results in pretilt‐angle formation and controls the LC rising‐up direction. In addition, a nanostructure with small spacing aligns the LC with a high order parameter because of a strong confinement effect and suppresses diffraction due to its small spacing. Eventually, the nanostructure achieves improvements in the optical properties. In summary, while recent patterning techniques for LC alignment only solve one problem, the directional peeling of the rigiflex mold with a nanostructure simultaneously overcomes several problems with LC alignment and optical properties.
An Efficient Radical Procedure for the Halogenation and Chalcogenation of B‐Alkylcatecholboranes
Authors: Schaffner Arnaud‐Pierre , Montermini Florian , Pozzi Davide , Darmency Vincent , Scanlan Eoin Martin , Renaud Philippe 
Published: April 2008

AbstractAn efficient formal anti‐Markovnikov addition of HX (X=Cl, Br, I, SR and SeR) to olefins under mild reaction conditions is described. The procedure is based on the hydroboration of alkenes with catecholborane. The conversion of the intermediate B‐alkylcatecholboranes to the corresponding halides, sulfides and selenides is based on a common process, i.e., generation of a radical from the alkylborane followed by abstraction of a heteroatom from an aromatic sulfonyl reagent. The efficiency of these radical reactions is remarkable. The mildness of the reaction conditions is well illustrated by the preparation of iodoalkanes. Despite the notorious reactivity of iodoalkanes under radical reaction conditions, no product degradation was observed.
Dimethylzinc‐Mediated, Oxidatively Promoted Reformatsky Reaction of Ethyl Iodoacetate with Aldehydes and Ketones
Authors: Cozzi Pier Giorgio , Mignogna Alessandro , Vicennati Paola 
Published: April 2008

AbstractA practical and general Reformatsky reaction, promoted by oxidants and mediated by dimethylzinc, is described. The reaction is fast and runs at 0 °C with aldehydes and ketones, under mild reaction conditions. Preliminary results obtained for the enantioselective version show that inexpensive chiral amino alcohols could be used in the challenging formation of enantioenriched quaternary stereogenic centers.
Enantioselective Olefin Epoxidation using Axially Chiral Biaryl Azepinium Salts as Catalysts. Rapid in‐situ Screening and Origin of the Stereocontrol
Authors: Novikov Roman , Bernardinelli Gérald , Lacour Jérôme 
Published: April 2008

AbstractTo unravel the origin of the stereocontrol in epoxidation reactions of unfunctionalized alkenes by diastereomeric biaryl oxaziridinium salts, two series of novel iminium cations were prepared. These moieties combine (Ra)‐dimethylbiphenyl or (Ra)‐5,5′,6,6′,7,7′,8,8′‐octahydrobinaphthyl cores with chiral exocyclic appendages derived from commercially available (S)‐ or (R)‐3,3‐dimethylbutan‐2‐amine and (S)‐ or (R)‐1‐phenylpropan‐1‐amine. Under biphasic enantioselective olefin epoxidation conditions, in‐situ generated bromide salts of these derivatives have displayed similar or better asymmetric efficiency than the classical binaphthyl derivatives. A structural analysis was performed in search of a correlation between the origin of the stereocontrol/level of enantioselectivity in the products, and dihedral angles around the biaryl twist of the catalysts.