@article{reinstein_taylor_miller_2021, title={A JUDAIC APPROACH TO APPLYING MATERIALITY CONCEPTS}, volume={24}, ISBN={["978-1-80071-758-9"]}, DOI={10.1108/S1574-076520210000024010}, abstractNote={Materiality is a critical and challenging auditing concept. To help auditors improve their materiality judgments, the authors provide examples from Judaism, primarily due to its longevity and the richness and variety of its stories. The authors show how Judaism interprets and applies materiality in many contexts. For each, the authors provide guidance on how auditors might apply these lessons to improve their materiality judgments. The authors examine five areas where Judaic examples can inform modern auditing including: (1) considering both quantitative and qualitative measures; (2) recognizing that small quantitative changes can lead to material qualitative effects; (3) understanding that ignoring small issues can become a slippery slope; (4) considering the importance of financial statement users’ needs in developing materiality criteria; and (5) prioritizing substance over form. In all examples, context is a critical factor to consider when applying materiality. These results should be of interest to auditors, financial statement users and others.}, journal={RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN ACCOUNTING}, author={Reinstein, Alan and Taylor, Eileen Z. and Miller, Cathleen L.}, year={2021}, pages={187–204} }
 @article{bradford_taylor_seymore_2022, title={A View from the CISO: Insights from the Data Classification Process}, volume={36}, ISSN={["1558-7959"]}, DOI={10.2308/ISYS-2020-054}, abstractNote={ABSTRACTData security is a critical concern for organizations. In a rush to protect data, some IT managers overlook the important first step of data classification and instead focus on implementing the strictest controls on all data to reduce risk. To investigate organizational processes surrounding data classification, we conduct interviews with 27 CISOs in 23 organizations. We develop a model that identifies the common themes of data classification and their interrelationships. The most common driver for data classification is compliance with data privacy regulations and security standards. Collaboration and employee education are essential to the process. Increases in employee awareness of data security risk and improvements in data hygiene are outcomes. Challenges to data classification include the increase in IT landscape complexity, maintenance of an accurate data inventory, immaturity of automated tools, limited resources, and user compliance. Our model provides insights for practitioners and identifies areas of interest for researchers.}, number={1}, journal={JOURNAL OF INFORMATION SYSTEMS}, author={Bradford, Marianne and Taylor, Eileen Z. and Seymore, Megan}, year={2022}, pages={201–218} }
 @book{taylor_williams_2020, place={New York}, title={The Routledge Handbook of Accounting Ethics}, ISBN={9780429490224}, url={http://dx.doi.org/10.4324/9780429490224}, DOI={10.4324/9780429490224}, publisher={Routledge}, year={2020}, month={Dec} }
 @inproceedings{taylor_williams_2019, place={New York}, title={Speculations about the implications of the Pathways Commission Vision for how we understand accounting}, booktitle={Proceedings of the SASE Research Network Annual Conference}, publisher={Society for the Advancement of Socio-Economics}, author={Taylor, E.Z. and Williams, P.F.}, year={2019} }
 @inproceedings{taylor_shamblin_2019, title={Teaching critical thinking online to MBAs}, booktitle={Proceedings of the 39th Annual International Critical Thinking Conference}, author={Taylor, E.Z. and Shamblin, L.}, year={2019}, month={Jun} }
 @inbook{reinstein_churyk_taylor_williams_2019, place={Bingley, UK}, title={Using Accounting Department Advisory Councils and Higher Quality Continuing Education Requirements to Improve the Accounting Profession’s Ethical Reasoning Skills}, volume={23}, url={http://www.scopus.com/inward/record.url?eid=2-s2.0-85073167633&partnerID=MN8TOARS}, DOI={10.1108/S1085-462220190000023012}, abstractNote={Despite formal ethics education and ethics-related continuing professional education (CPE) requirements, professional accountants continue to play a central role in enabling corporations to make unethical business decisions and take unethical business actions. Several jurisdictions in the United States require ethics education for licensure, but often the focus is on memorizing rules and regulations, rather than on providing tools to improve the moral practice of professionals and to help them resolve ethical dilemmas. The authors analyzed recent state Certified Public Accountant (CPA) society course offerings and found much more emphasis on memorization than on ethical reasoning to satisfy State CPA CPE requirements. To improve accountants’ ethical awareness and behavior, CPE providers should stress ethical reasoning rather than merely memorizing rules. Such changes will make future and present accountants and auditors more ethically aware, and thus more likely to improve their ethical decision-making. Nonetheless, the authors suggest that effective ethics education and training should start in the classroom with help from departmental advisory councils. Ethics courses offered in accounting programs as well as those offered by CPE providers can leverage the experience of members of advisory councils to create programs that resonate with professionals and foster lifelong ethical awareness and ethical reasoning skills.}, booktitle={Advances in Accounting Education: Teaching and Curriculum Innovations}, publisher={Emerald}, author={Reinstein, A. and Churyk, N. and Taylor, E.Z. and Williams, P.}, year={2019}, pages={177–193} }
 @inproceedings{taylor_reinstein_churyk_williams_2018, place={Milan, Italy}, title={Applying interpersonal relationships and integrity to strengthen accountants continuing professional ethics education}, booktitle={Proceedings of the Research Forum at 41st Annual Congress of the European Accounting Association}, author={Taylor, E.Z. and Reinstein, A. and Churyk, N. and Williams, P.}, year={2018}, month={May} }
 @article{curtis_taylor_2018, title={Developmental mentoring, affective organizational commitment, and knowledge sharing in public accounting firms}, volume={22}, ISSN={1367-3270}, url={http://dx.doi.org/10.1108/JKM-03-2017-0097}, DOI={10.1108/jkm-03-2017-0097}, abstractNote={PurposeThis study aims to examine how public accounting firms can use developmental mentoring to increase knowledge sharing (KS) among employees directly and indirectly through affective organizational commitment.Design/methodology/approachThis study uses a survey of public accounting professionals to elicit participants’ demographics and their perceptions of KS, mentoring relationships and organizational commitment in their workplace.FindingsThe findings support that two categories of challenges found in developmental mentoring, demonstrating dedication and resilience and career goal and risk orientation, are directly associated with increased KS and they, along with a third, measuring up to mentor’s standards, indirectly influence KS through their positive effect on organizational commitment. Applying social exchange theory, these challenges contribute to a reciprocal relationship between the protégé and mentor, which builds the relationship between the protégé and organization.Practical implicationsThis study provides information about developmental mentoring that human resource professionals and managers in public accounting firms can use to address two persistent challenges facing them: increasing employees’ organizational commitment and encouraging employees to share their knowledge with others at work.Originality/valueThis study examines the concept of developmental mentoring, adopting three categories of mentoring challenges and applying them in the context of public accounting to examine their effect on KS.}, number={1}, journal={Journal of Knowledge Management}, publisher={Emerald}, author={Curtis, Mary B. and Taylor, Eileen Z.}, year={2018}, month={Jan}, pages={142–161} }
 @inproceedings{taylor_williams_2018, place={Edinburgh, Scotland UK}, title={Speculations about the implications of the Pathways Commission for how we understand accounting}, booktitle={Proceedings of the Interdisciplinary Perspectives on Accounting}, author={Taylor, E.Z. and Williams, P.F.}, year={2018}, month={Jul} }
 @article{riley_taylor_2018, title={The Inconsistent Effects of Plain English Disclosures on Nonprofessional Investors' Risk Judgments}, volume={6}, ISSN={["2227-7072"]}, url={http://www.mdpi.com/2227-7072/6/1/25}, DOI={10.3390/ijfs6010025}, abstractNote={In this paper, we examine whether the readability of different types of corporate risk disclosures influences the risk judgments of nonprofessional investors. Our study contributes evidence to the Security and Exchange Commission’s ongoing initiative to improve corporate financial statement disclosures. Using 359 responses from an experimental survey of nonprofessional investors (NPIs), we find that readability, in conjunction with risk factor type, significantly influences investors’ judgments of probability and size of economic loss, cause for worry, and overall risk. NPIs judged the risk from an industry-related risk factor (competition) to be higher when written in plain English, but judged the risk of a company-specific risk factor (internal control weakness over financial reporting) to be higher when written in a less readable format (i.e., legalese). We found no significant differences in judgments between plain English and less readable language on a combined industry/company risk factor, information security. Results suggest that a move to plain English for all types of risk factors may have consequences that are not fully understood or expected. This area needs further research before regulators enact (or enforce) mandates for risk factors to be presented in plain English.}, number={1}, journal={INTERNATIONAL JOURNAL OF FINANCIAL STUDIES}, author={Riley, Jennifer and Taylor, Eileen}, year={2018}, month={Mar} }
 @inproceedings{reinstein_sawilowsky_taylor_2017, title={Judaic Rules and their connection to two fundamental auditing concepts: Materiality and independence}, booktitle={Proceedings of the AAA Midwest Region Meeting}, author={Reinstein, A. and Sawilowsky, S. and Taylor, E.Z.}, year={2017}, month={Oct} }
 @article{leveling the playing field for less-sophisticated non-professional investors_2017, url={http://dx.doi.org/10.1108/jcms-10-2017-004}, DOI={10.1108/jcms-10-2017-004}, abstractNote={
Purpose
The purpose of this paper is to explore how non-professional investors (NPIs) with varying levels of financial sophistication interpret and perceive corporate disclosures and management credibility, specifically risk factors, when those disclosures are presented in readable and less-readable formats.


Design/methodology/approach
The paper uses an online experiment to test hypotheses related to the effects of financial sophistication (measured) and readability (manipulated) on NPIs’ equity valuations and perceptions of management credibility (competence and trustworthiness).


Findings
Increased readability appears to counteract less-sophisticated NPIs’ conservatism in equity valuations, such that they are not statistically significantly different from more-sophisticated NPIs’ equity valuations. Further, less-sophisticated NPIs judge management as less competent when disclosures are less readable, while more-sophisticated NPIs judge management as more competent when disclosures are less readable.


Research limitations/implications
The paper has important implications for the SEC’s regulations related to plain English requirements for risk factor and other corporate disclosures. Financial sophistication varies among NPIs, and readability appears to influence these individuals in different ways.


Practical implications
The SEC’s Concept Release (April 13, 2016) acknowledges the need to update and improve risk factor disclosure regulations. This study provides evidence that contributes to those decisions.


Originality/value
The paper extends the research on processing fluency, by examining readability of disclosures with a consistent tone (negative). The NPIs surveyed are directly representative of the population of interest for risk factor disclosure regulations.
}, journal={Journal of Capital Markets Studies}, year={2017}, month={Oct} }
 @article{taylor_daigle_2017, title={Special Section of JIS on AIS and Ethics}, volume={31}, url={http://dx.doi.org/10.2308/isys-10541}, DOI={10.2308/isys-10541}, abstractNote={An introduction is presented to a series of articles published within the issue on topics including accounting information systems and ethics, use of performance measurement systems, and ethical implications of data analytic-driven active monitoring systems on employees' perceptions of morale and views of the organization.}, number={2}, journal={Journal of Information Systems}, author={Taylor, Eileen and Daigle, R. J.}, year={2017}, month={Jun}, pages={1–3} }
 @inproceedings{taylor_williams_2017, place={Quebec City, Canada}, title={Speculations about the implications of the Pathways Commission Vision for how we understand accounting}, booktitle={Proceedings of the Critical Perspectives on Accounting Conference in Quebec City}, author={Taylor, E.Z. and Williams, P.F.}, year={2017}, month={Jul} }
 @inproceedings{taylor_williams_2017, place={Washington DC}, title={Speculations about the implications of the Pathways Commission Vision for how we understand accounting}, booktitle={Proceedings of the AAA Public Interest Midyear Meeting}, author={Taylor, E.Z. and Williams, P.F.}, year={2017}, month={Apr} }
 @inproceedings{taylor_williams_2017, place={San Diego, CA}, title={Speculations about the implications of the Pathways Commission for how we understand accounting}, booktitle={Proceedings of the AAA 22nd Annual Ethics Symposium}, author={Taylor, E.Z. and Williams, P.F.}, year={2017}, month={Aug} }
 @article{whistleblowing on fraud for pay: can i trust you?_2017, url={http://dx.doi.org/10.2308/jfar-51723}, DOI={10.2308/jfar-51723}, abstractNote={ABSTRACTThe SEC whistleblower bounty program's effectiveness in increasing external reports of illegal acts suggests that employers might increase internal whistleblowing by offering monetary awards. We propose and test a model that explores how monetary incentives affect trust, and ultimately whistleblowing intent, in both high and low retaliation threat environments. Results of a 2 (high/low retaliation threat) × 2 (money/no money) experimental study of 295 U.S. adults confirm that low (high) retaliation threat positively (negatively) relates to whistleblowing intent, mediated by trust. Monetary incentives moderate the relationship between retaliation threat and trust such that when retaliation threat is low, money increases organizational trust, leading to higher whistleblowing intent, but when retaliation threat is high, monetary incentives do not significantly influence trust. We also find that in a high retaliation threat environment with monetary incentives present, intrinsically motivated individuals report significantly lower levels of trust compared to trust levels reported by extrinsically motivated individuals. Our findings help managers understand how and when monetary incentives may be effective in increasing internal whistleblowing.Data Availability: Data are available from the first author.}, journal={Journal of Forensic Accounting Research}, year={2017}, month={Dec} }
 @inproceedings{taylor_reinstein_2016, place={Cleveland, OH}, title={Applying Interpersonal Relationships and Integrity to Help Strengthen Continuing Professional Education in Ethics for Professional Accountants}, booktitle={Proceedings of the AAA Ohio Regional Meeting}, author={Taylor, E. and Reinstein, A.}, year={2016}, month={Apr} }
 @article{taylor_curtis_2018, title={Mentoring: A Path to Prosocial Behavior}, volume={152}, url={http://dx.doi.org/10.1007/s10551-016-3325-1}, DOI={10.1007/s10551-016-3325-1}, number={4}, journal={Journal of Business Ethics}, author={Taylor, Eileen and Curtis, Mary B.}, year={2018}, month={Nov}, pages={1133–1148} }
 @inproceedings{taylor_2016, title={Teaching critical thinking online to MBAs}, booktitle={Proceedings of the 36th Annual International Critical Thinking Conference}, publisher={Sonoma State University}, author={Taylor, E.Z.}, year={2016}, month={Jul} }
 @misc{guragai_hunt_neri_taylor_2017, title={Accounting Information Systems and Ethics Research: Review, Synthesis, and the Future}, volume={31}, ISSN={["1558-7959"]}, url={http://dx.doi.org/10.2308/isys-51265}, DOI={10.2308/isys-51265}, abstractNote={ABSTRACTThe rapid evolution of technology and the increasingly integrated nature of Accounting Information Systems (AIS) in business provide opportunities for those who interact with these systems to act unethically. Accountants, as the managers of accounting information systems and gatekeepers of assets, records, and reporting, have a responsibility to understand and address ethical dilemmas related to these responsibilities in their organizations. A summary of AIS and ethics research calls attention to gaps in the literature and provides directions for future research. The ETHOs framework, which categorizes factors as environmental, technological, human, and organizational, provides a model for researchers to examine ethical issues related to the AIS functions of recordkeeping, reporting, and control.}, number={2}, journal={JOURNAL OF INFORMATION SYSTEMS}, author={Guragai, Binod and Hunt, Nicholas C. and Neri, Marc P. and Taylor, Eileen Z.}, year={2017}, pages={65–81} }
 @article{taylor_2015, title={An introduction to Access 2013: A tutorial}, volume={10}, DOI={10.3194/1935-8156-10.1.32}, abstractNote={ABSTRACT
               This project introduces students to database design and implementation using Access 2013. It is appropriate for use in accounting or management information systems undergraduate or graduate courses to satisfy learning objectives associated with developing database design and implementation skills, and understanding and implementing application controls. To complete the project, students should have an understanding of business models, entity integrity and referential integrity rules, and the concept of cardinalities. The project can be completed in or out of class and takes about 1–2 hours. This resource includes a tutorial and sample final assessment, with solutions. Upon completion, students will be able to create tables, forms, queries, and reports and understand and enable data input validation controls within Access 2013.}, number={1}, journal={AIS Educators’ Journal}, author={Taylor, E.Z.}, year={2015}, month={Jun}, pages={32–36} }
 @article{reinstein_taylor_2017, title={Fences as Controls to Reduce Accountants' Rationalization}, volume={141}, ISSN={["1573-0697"]}, url={http://dx.doi.org/10.1007/s10551-015-2701-6}, DOI={10.1007/s10551-015-2701-6}, number={3}, journal={JOURNAL OF BUSINESS ETHICS}, author={Reinstein, Alan and Taylor, Eileen Z.}, year={2017}, month={Mar}, pages={477–488} }
 @inproceedings{guthrie_taylor_2015, title={Pay or Protect: Increasing Internal Whistleblowing}, booktitle={Proceedings of the AAA PI Midyear Meeting}, author={Guthrie, C. and Taylor, E.Z.}, year={2015} }
 @article{curtis_taylor_2014, title={Big oil versus big ideals}, volume={6}, number={1}, journal={Journal of Forensic and Investigative Accounting}, author={Curtis, M.B. and Taylor, E.Z.}, year={2014} }
 @inproceedings{reinstein_taylor_2014, title={Fences: A Look to the past for a current solution}, booktitle={Proceedings of the American Accounting Association MidAtlantic Regional Meeting}, author={Reinstein, A. and Taylor, E.Z.}, year={2014} }
 @inproceedings{taylor_2014, title={Introduction to Access 2013}, booktitle={Proceedings of the sixth annual AIS Educators Conference}, author={Taylor, E.Z.}, year={2014} }
 @inproceedings{taylor_riley_2014, title={Tell it to me straight: Using plain English in risk disclosures}, booktitle={Proceedings of the American Accounting Association Accounting Behavior and Organization Midyear Meeting}, publisher={American Accounting Association}, author={Taylor, E.Z. and Riley, J.}, year={2014} }
 @misc{taylor_2014, title={The Routledge Companion to Accounting Communication}, volume={89}, number={3}, journal={Accounting Review}, author={Taylor, E. Z.}, year={2014}, pages={1184–1187} }
 @article{taylor_guthrie_2013, title={Baptist Hospital and the State of North Carolina: Alleged Malfeasance and Whistleblowing Aftermath}, volume={28}, url={http://dx.doi.org/10.2308/iace-50472}, DOI={10.2308/iace-50472}, abstractNote={ABSTRACT:
               Do you know what choices you would make if faced with an ethical dilemma? This fact-based case includes situations and issues that a real citizen considered when faced with the knowledge that his employer may have been overbilling the state of North Carolina for health care. Professionals, especially those in accounting and finance positions, are likely to face serious dilemmas in the course of their careers. These situations may require them to choose between honoring a confidentiality clause in an employment contract and acting according to ethical and professional values. This case provides facts gathered from an actual case in which an individual faced this particular challenge. By working through the case, students should develop an appreciation of the pressures and personal ethical challenges they are likely to face in the workplace. By engaging in discussion and role-play, students will be more likely to recognize these issues when they occur, and will have already developed critical thinking skills to help them develop a plan of action.}, number={3}, journal={Issues in Accounting Education}, author={Taylor, E.Z. and Guthrie, C.P.}, year={2013}, month={Aug}, pages={705–721} }
 @inproceedings{reinstein_taylor_2013, title={Fences: A Means to Protect Accountants and Auditors Moral and Professional Competence}, booktitle={Proceedings of the AAA Northeast Region Meeting}, author={Reinstein, A. and Taylor, E.Z.}, year={2013}, month={Oct} }
 @inproceedings{reinstein_taylor_2013, title={Religion and Fences: A Look to the Past}, booktitle={Proceedings of the AAA Midwestern Region Meeting}, author={Reinstein, A. and Taylor, E.Z.}, year={2013}, month={Oct} }
 @inproceedings{taylor_blaskovich_2013, place={Anaheim, CA}, title={Tell it to me straight: Using plain English in risk disclosures}, booktitle={Proceedings of the AAA Annual Meeting}, author={Taylor, E.Z. and Blaskovich, J.}, year={2013}, month={Aug} }
 @article{taylor_curtis_2013, title={Whistleblowing in Audit Firms: Organizational Response and Power Distance}, volume={25}, url={http://dx.doi.org/10.2308/bria-50415}, DOI={10.2308/bria-50415}, abstractNote={ABSTRACT:This paper investigates auditors' likelihood to report observations of colleagues' unethical behavior. We consider whether two characteristics that are particularly relevant to the audit environment, prior organizational response and power distance, affect willingness to report. Data collected from 106 senior-level auditors suggest auditors are more likely to report on their peers than on their superiors, but they are more likely to report superiors when prior organizational response is strong than when it is weak. Additionally, men appear to be relatively less sensitive to variations in power distance or prior organization response than women. Moral intensity of the case is significantly related to reporting likelihood, and power distance moderates this effect such that those who perceive this scenario to be of lower moral intensity are much more influenced by power distance than are those who perceive it to be of high moral intensity. These results contribute to the existing literature on accounting ethics, as well as inform public accounting governance policies.}, number={2}, journal={Behavioral Research in Accounting}, author={Taylor, E.Z. and Curtis, M.B.}, year={2013}, month={Oct}, pages={21–43} }
 @inproceedings{taylor_guthrie_2012, title={Baptist Hospital and the State of North Carolina: Muddy Contracts, Alleged Malfeasance and Whistleblowing Aftermath}, booktitle={Proceedings of the AAA Annual Meeting}, author={Taylor, E.Z. and Guthrie, C.}, year={2012}, month={Aug} }
 @article{bradford_taylor_badua_2012, title={Elegance, relevance, and provenance: Contextualizing and analyzing AIS educators’ choice of systems diagramming techniques}, volume={13}, number={Spring}, journal={Journal of the Academy of Business Education}, author={Bradford, M. and Taylor, E.Z. and Badua, F.}, year={2012}, pages={140–161} }
 @article{blaskovich_davis_taylor_2012, title={Enterprise Risks, Rewards, And Regulation}, volume={28}, ISSN={2157-8834 0892-7626}, url={http://dx.doi.org/10.19030/jabr.v28i4.7041}, DOI={10.19030/jabr.v28i4.7041}, abstractNote={Risk management is critical to the success of contemporary firms and while new technologies present opportunities for innovation and growth, they present new risks. Risk management of information systems and technology (IS/IT) is particularly critical because firms in almost all sectors of the economy are so dependent on it. We explore firms response to IS/IT risk management by analyzing their SEC-mandated regulation S-K risk disclosures. We find a lower than expected incidence of risk disclosures related to IS/IT and surmise that this result may be symptomatic of tension between firms need to comply and their need to appear to comply with the regulation, while at the same time presenting data that are valid, but which do not jeopardize potential investment. We explore three propositions related to IS/IT risk disclosures and discuss implications for research and practice.}, number={4}, journal={Journal of Applied Business Research (JABR)}, publisher={Clute Institute}, author={Blaskovich, Jennifer and Davis, Christopher J. and Taylor, Eileen Z.}, year={2012}, month={Jun}, pages={563} }
 @inproceedings{taylor_thomas_2012, title={The Three R’s of Reporting Fraud: Responsibilities, Rights, and Risks for Accountants After Dodd-Frank}, author={Taylor, E.Z. and Thomas, J.}, year={2012} }
 @inproceedings{taylor_curtis_2012, place={Orlando, FL}, title={What would you do?}, booktitle={Proceedings of the American Accounting Association 2012 Conference of the Public Interest Section and Doctoral/New Scholar Consortium}, author={Taylor, E.Z. and Curtis, M.B.}, year={2012}, month={Mar} }
 @article{bartley_chen_taylor_2011, title={A Comparison of XBRL Filings to Corporate 10-Ks-Evidence from the Voluntary Filing Program}, volume={25}, ISSN={["1558-7975"]}, url={http://dx.doi.org/10.2308/acch-10028}, DOI={10.2308/acch-10028}, abstractNote={SYNOPSISeXtensible Business Reporting Language (XBRL) has the potential to improve the transparency of financial reports; however, its complexity creates the risk of introducing errors that are a threat to its usefulness. XBRL is a complex technological change in financial reporting of nearly unprecedented scope. Prior to June 2009, the date of the first mandated XBRL filings, the SEC made available a Voluntary Filing Program (VFP) to assist in addressing the difficulties of creating XBRL documents. This study examines errors in the VFP filings, and investigates whether stakeholders used their experience to improve the XBRL technology and processes. Findings indicate a reduction in errors over time, suggesting that the VFP for XBRL was successful. These results support the use of a VFP to identify and solve unanticipated issues and evaluate the feasibility of implementing large-scale technological changes in financial reporting and perhaps comprehensive changes in accounting standards such as the implementation of International Financial Reporting Standards.}, number={2}, journal={ACCOUNTING HORIZONS}, author={Bartley, Jon and Chen, Al Y. S. and Taylor, Eileen Z.}, year={2011}, month={Jun}, pages={227–245} }
 @article{blaskovich_taylor_2011, title={By the numbers: Individual bias and enterprise risk management}, volume={13}, DOI={10.21818/001c.17867}, abstractNote={In theory, enterprise risk management (ERM) appears to be a succinct and effective risk management model. In practice, as is the case with most managerial techniques, the devil is in the implementation. This study explores this issue by examining how the composition of ERM groups determines which risks are managed and which risks are ignored. In two experiments, we find that groups with accounting or financial backgrounds place greater emphasis on financial risks compared with cross-functional groups. Results suggest that organizations will achieve different ERM outcomes from using cross-functional groups than financially oriented group.}, number={1}, journal={Journal of Behavioral and Applied Management}, author={Blaskovich, J. and Taylor, E.Z.}, year={2011}, pages={5–23} }
 @article{taylor_bierstaker_brazel_2011, title={Comments by the auditing standards committee of the auditing section of the american accounting association on the securities and exchange commission proposed rules for implementing the whistleblower provisions of section 21f of the securities exchange act of 1934}, volume={5}, url={http://www.scopus.com/inward/record.url?eid=2-s2.0-80051963241&partnerID=MN8TOARS}, DOI={10.2308/ciia-50017}, abstractNote={SUMMARY: Recently, the Securities and Exchange Commission (“SEC” or “Commission”) proposed rules and forms to implement Section 21F of the Securities Exchange Act of 1934 (“Exchange Act”), entitled Securities Whistleblower Incentives and Protection, and sought comment thereon. The Dodd-Frank Wall Street Reform and Consumer Protection Act, enacted on July 21, 2010 (“Dodd-Frank”), established a whistleblower program that requires the Commission to pay an award, under regulations prescribed by the Commission and subject to certain limitations, to eligible whistleblowers who voluntarily provide the Commission with original information about a violation of the federal securities laws that leads to the successful enforcement of a covered judicial or administrative action, or a related action. Dodd-Frank also prohibits retaliation by employers against individuals that provide the Commission with information about potential securities violations. Comments were requested by the Commission and could be submitted on or before December 17, 2010. The Auditing Standards Committee of the Auditing Section of the American Accounting Association provided the comments in the letter below to the Commission on the Proposed Rules for Implementing the Whistleblower Provisions of Section 21F of the Securities Exchange Act of 1934.}, number={1}, journal={Current Issues in Auditing}, author={Taylor, E. and Bierstaker, J. and Brazel, J.}, year={2011} }
 @inproceedings{taylor_curtis_2011, title={Whistleblowing in audit firms: Organizational response and power distance}, booktitle={Proceedings of the American Accounting Aassociation 2nd Annual Forensic and Investigative Accounting Research Conference}, author={Taylor, E.Z. and Curtis, M.B.}, year={2011}, month={Mar} }
 @article{taylor_dzuranin_2010, title={Interactive Financial Reporting: An Introduction to eXtensible Business Reporting Language (XBRL)}, volume={25}, url={http://dx.doi.org/10.2308/iace.2010.25.1.71}, DOI={10.2308/iace.2010.25.1.71}, abstractNote={ABSTRACT: As technology provides more efficient and effective methods for financial reporting, students are encouraged to gain experience using these innovations. The SEC and other global financial communities have mandated the use of XBRL (eXtensible Business Reporting Language) for certain public filings. The following interactive exercise exposes students to XBRL and provides hands-on experience in using related tools. In Task 1, students learn about the underlying mechanics of XBRL. In Task 2, students use a programmed learning approach to analyze financial information using the SEC’s free interactive financial viewer. Task 3 includes discussion questions related to XBRL and specific accounting courses (i.e., financial, audit, managerial, and systems).}, number={1}, journal={Issues in Accounting Education}, author={Taylor, E.Z. and Dzuranin, A.C.}, year={2010}, month={Feb}, pages={71–83} }
 @inproceedings{taylor_blaskovich_davis_2010, title={Is it all good? Evidence about IS/IT Risks from SEC Filings}, booktitle={Proceedings of the American Accounting Association 2010 Information System Section Mid-Year Meeting and AIS New Scholar Information Conference}, author={Taylor, E.Z. and Blaskovich, J. and Davis, C.}, year={2010}, month={Jan} }
 @inproceedings{bradford_taylor_2009, place={Charleston, SC}, title={AIS Educators Choice of System Diagramming Techniques}, booktitle={Proceedings of the AAA IS Midyear Conference}, author={Bradford, M.B. and Taylor, E.Z.}, year={2009}, month={Jan} }
 @article{taylor_curtis_2010, title={An Examination of the Layers of Workplace Influences in Ethical Judgments: Whistleblowing Likelihood and Perseverance in Public Accounting}, volume={93}, ISSN={["0167-4544"]}, url={http://dx.doi.org/10.1007/s10551-009-0179-9}, DOI={10.1007/s10551-009-0179-9}, number={1}, journal={JOURNAL OF BUSINESS ETHICS}, author={Taylor, Eileen Z. and Curtis, Mary B.}, year={2010}, month={Apr}, pages={21–37} }
 @inproceedings{blaskovich_taylor_2009, place={Seattle, Washington}, title={Are all accounting-types the same? How who you are affects what you do: Evidence from an Enterprise Risk Management task}, booktitle={Proceedings of the AAA ABO Midyear Conference}, author={Blaskovich, J. and Taylor, E.Z.}, year={2009}, month={Oct} }
 @inproceedings{bartley_chen_taylor_2009, place={New York City, New York}, title={Early Evidence about Financial Reporting through the SEC’s XBRL Voluntary Filing Program (VFP): A Research Note}, booktitle={Proceedings of the AAA Annual Meeting}, author={Bartley, J. and Chen, A.Y.S. and Taylor, E.Z.}, year={2009}, month={Aug} }
 @inproceedings{blaskovich_taylor_2009, place={Sarasota, FL}, title={Enterprise Risk Management: An exploratory study of functional diversity and information sharing}, booktitle={Proceedings of the AAA Annual Meeting}, publisher={American Accounting Association}, author={Blaskovich, J. and Taylor, E.Z.}, year={2009} }
 @article{taylor_pennington_2009, title={Excel 2007 tutorial}, journal={Compendium of Classroom Cases (C3)}, author={Taylor, E.Z. and Pennington, R.}, year={2009} }
 @article{taylor_murthy_2009, title={Knowledge Sharing among Accounting Academics in an Electronic Network of Practice}, volume={23}, ISSN={["1558-7975"]}, url={http://dx.doi.org/10.2308/acch.2009.23.2.151}, DOI={10.2308/acch.2009.23.2.151}, abstractNote={SYNOPSIS: Using a multi-method approach, we explore accounting academics’ knowledge-sharing practices in an Electronic Network of Practice (ENOP)—the Accounting Education using Computers and Multimedia (AECM) email list. Established in 1996, the AECM email list serves the global accounting academic community. A review of postings to AECM for the period January–June 2006 indicates that members use this network to post questions, replies, and opinions covering a variety of topics, but focusing on financial accounting practice and education. Sixty-nine AECM members constituting 9.2 percent of the AECM membership base responded to a survey that measured their self-perceptions about altruism, reciprocation, reputation, commitment, and participation in AECM. The results suggest that altruism is a significant predictor of posting frequency, but neither reputation nor commitment significantly relate to posting frequency. These findings imply that designers and administrators of the recently launched AAA Commons platform should seek ways of capitalizing on the altruistic tendencies of accounting academics. The study’s limitations include low statistical power and potential inconsistencies in coding the large number of postings.}, number={2}, journal={ACCOUNTING HORIZONS}, author={Taylor, Eileen Z. and Murthy, Uday S.}, year={2009}, month={Jun}, pages={151–179} }
 @article{taylor_2009, title={Review of: Extraordinary Circumstances: The Journey of a Corporate Whistleblower}, volume={23}, number={1}, journal={Journal of Information Systems}, author={Taylor, E.Z.}, year={2009}, pages={139–142} }
 @inproceedings{taylor_curtis_2009, place={New York City, NY}, title={Whistleblowing in Audit Firms: Organizational response and power distance}, booktitle={Proceedings of the AAA 14th Annual Ethics Symposium}, author={Taylor, E.Z. and Curtis, M.B.}, year={2009}, month={Aug} }
 @article{curtis_taylor_2009, title={Whistleblowing in Public Accounting: Influence of Identity Disclosure, Situational Context, and Personal Characteristics}, volume={9}, url={http://dx.doi.org/10.2308/api.2009.9.1.191}, DOI={10.2308/api.2009.9.1.191}, abstractNote={ABSTRACT: Public accounting firms rely on effective reporting of unethical behavior (whistleblowing) as a form of corporate governance. This study presents results from a survey of 122 in-charge level auditors, who indicated their likelihood of internal whistleblowing under three forms of identity disclosure for three independent scenarios. Reporting likelihood was significantly lower under a disclosed identity format, while there was no significant difference in likelihood between anonymous and protected identity formats. Contrasts reveal a significantly higher likelihood of reporting audit standards violations than a professional code violation. Likelihood was also positively related to measures of trust that the firm would investigate and act on the reported incident. Personal characteristics (i.e., locus of control and ethical style) were significant antecedents to whistleblowing intentions. Findings should aid public accounting firms and organizational governance researchers in their understanding of the determinants of auditors' whistleblowing propensity.}, number={1}, journal={Accounting and the Public Interest}, author={Curtis, M.B. and Taylor, E.Z.}, year={2009}, month={Dec}, pages={191–220} }
 @inproceedings{chen_taylor_2008, place={Long Beach, California}, title={Determinants of Voluntary XBRL Adoption}, booktitle={Proceedings of the AAA AI/ET Midyear Conference, American Accounting Association}, author={Chen, A.Y.S. and Taylor, E.}, year={2008}, month={Jan} }
 @inproceedings{curtis_taylor_2008, place={Anaheim, California}, title={How Identity Disclosure, Situational Context, and Personal Characteristics Affect Auditors' Intent to Whistleblow}, booktitle={Proceedings of the AAA 13th Annual Ethics Research Symposium}, author={Curtis, M.B. and Taylor, E.Z.}, year={2008}, month={Aug} }
 @article{kessler_taylor_levine_wiley_kessler_2008, title={Is a happy nation a productive nation? An exploration of the relationship between job satisfaction and productivity at the national level}, volume={2}, ISSN={["1751-6757"]}, url={http://dx.doi.org/10.1504/ejim.2008.019701}, DOI={10.1504/EJIM.2008.019701}, abstractNote={Is a happy nation a productive nation? Our study investigated this question by analysing records of the United States' aggregated level of job satisfaction and productivity as well as a cross sectional sample of countries throughout the world. Archival data from national surveys of job satisfaction and several indices of individual worker productivity from the Bureau of Labor Statistics database across the years 1987?2004, as well as international job satisfaction data and an index of the corresponding country's productivity, revealed that these two factors are not consistently related.}, number={3}, journal={EUROPEAN JOURNAL OF INTERNATIONAL MANAGEMENT}, author={Kessler, Stacey R. and Taylor, Eileen Z. and Levine, Edward L. and Wiley, Jack W. and Kessler, Larry M.}, year={2008}, pages={356–375} }
 @article{hikmet_taylor_davis_2008, title={The student productivity paradox}, volume={51}, url={http://dx.doi.org/10.1145/1378727.1389974}, DOI={10.1145/1378727.1389974}, abstractNote={With increasing pressure on educational institutions to enhance learning outcomes and effectiveness, many school administrators and school boards are investing heavily in information and communications technologies (ICT). Of the 51 chief state school officers in the U.S., 48 ranked the “use of technology in instruction” as the second most important issue facing public education in the year 2000, and the most important issue expected to face public education in the year 2020. In addition, the K-12 market in the US will increase spending on ICT from $5.1 billion in 2005 to $6.0 billion in 2009. This article discusses findings related to the impact of ICT on student success and productivity.}, number={9}, journal={Communications of the ACM}, author={Hikmet, N. and Taylor, E.Z. and Davis, C.J.}, year={2008}, month={Sep}, pages={128–131} }
 @inproceedings{chen_taylor_2007, place={Smithfield, RI}, title={Determinants of Voluntary XBRL Adoption}, booktitle={Proceedings of the 7th Bryant University XBRL Conference: Meeting Challenges and Expectations of Implementing Interactive Data and XBRL}, publisher={Bryant University}, author={Chen, A.Y.S. and Taylor, E.Z.}, year={2007}, month={Oct} }
 @inproceedings{kessler_taylor_levine_wiley_kessler_2007, place={New York City, New York}, title={Productivity and Satisfaction: Exploring the Relationship at a National Level}, booktitle={Proceedings of the SIOP Conference}, publisher={Society for Industrial and Organizational Psychology}, author={Kessler, S. and Taylor, E.Z. and Levine, E. and Wiley, J. and Kessler, L.}, year={2007}, month={Apr} }
 @inproceedings{taylor_2007, title={The Effect of In-Group Bias and Decision Aids on Auditors' Evidence Evaluation}, booktitle={Proceedings of the AAA Audit Section Midyear Conference}, author={Taylor, E.Z.}, year={2007}, month={Jan} }
 @inproceedings{taylor_dzuranin_2007, place={Chicago, IL}, title={XBRL Enabled Financial Statement Analysis}, booktitle={Proceedings of the AAA Annual Meeting}, author={Taylor, E.Z. and Dzuranin, A.C.}, year={2007}, month={Aug} }
 @inproceedings{taylor_dzuranin_2007, place={Smithfield, Rhode Island}, title={XBRL-enabled Financial Statement Analysis}, booktitle={Proceedings of the 7th Bryant University XBRL Conference: Meeting Challenges and Expectations of Implementing Interactive Data and XBRL}, publisher={Bryant University}, author={Taylor, E.Z. and Dzuranin, A.C.}, year={2007}, month={Oct} }
 @article{the effect of incentives on knowledge sharing in computer‐mediated communication: an experimental investigation_2006, url={http://dx.doi.org/10.2308/jis.2006.20.1.103}, DOI={10.2308/jis.2006.20.1.103}, abstractNote={Do financial incentives increase knowledge sharing in a computermediated environment? Thirty-six accounting students assigned to groups with different financial incentives (group, piece-rate, or tournament) searched for errors in accounting-related spreadsheets, with access to an online chat room they could use for helping others. The dependent variable was the amount of knowledge the students shared with others. Quantitative and qualitative data suggest that the group financial incentives inspired more knowledge sharing than did either tournament or piece-rate. Results suggest that managers should carefully consider incentive structures in computer-based systems because incentives potentially affect knowledge sharing.}, journal={Journal of Information Systems}, year={2006}, month={Mar} }
 @inproceedings{taylor_2004, place={Clearwater, Florida}, title={The Effect of Incentives on Knowledge Sharing in Computer-mediated Communication}, booktitle={Proceedings of the AAA IS Section Midyear Conference}, author={Taylor, E.Z.}, year={2004}, month={Jan} }