TY - CONF TI - Are all accounting-types the same? How who you are affects what you do: Evidence from an Enterprise Risk Management task AU - Blaskovich, J. AU - Taylor, E.Z. C2 - 2009/10// C3 - Proceedings of the AAA ABO Midyear Conference DA - 2009/10// ER - TY - JOUR TI - Review of: Extraordinary Circumstances: The Journey of a Corporate Whistleblower AU - Taylor, E.Z. T2 - Journal of Information Systems DA - 2009/// PY - 2009/// VL - 23 IS - 1 SP - 139–142 ER - TY - JOUR TI - Excel 2007 tutorial AU - Taylor, E.Z. AU - Pennington, R. T2 - Compendium of Classroom Cases (C3) DA - 2009/// PY - 2009/// ER - TY - CONF TI - AIS Educators Choice of System Diagramming Techniques AU - Bradford, M.B. AU - Taylor, E.Z. T2 - AAA IS Midyear Conference C2 - 2009/1// C3 - Proceedings of the AAA IS Midyear Conference CY - Charleston, SC. DA - 2009/1// PY - 2009/// ER - TY - CONF TI - Whistleblowing in Audit Firms: Organizational response and power distance AU - Taylor, E.Z. AU - Curtis, M.B. T2 - AAA 14th Annual Ethics Symposium C2 - 2009/8// C3 - Proceedings of the AAA 14th Annual Ethics Symposium CY - New York DA - 2009/8// PY - 2009/// ER - TY - JOUR TI - Reshaping accounting research: Living in the world in which we live AU - Williams, Paul F. T2 - Accounting Forum AB - This paper is derived from my participation as a faculty guest of the University of Wollongong’s Faculty of Commerce 20th Annual Doctoral Consortium. Consistent with the theme of “paradigm, paradox, and paralysis?”, I argue in this paper that accounting practice and scholarship suffer from paralysis created by the imposition of a neoclassical economic paradigm. Starting from the premise that accounting is foremost a practice, I argue that accounting cannot be limited by any one type of understanding. A human practice like accounting is simply to multi- faceted and complex to be sensibly “modeled” in any one particular way. The “flight from reality” (Shapiro, 2005), that occurred because of the empirical revolution in accounting, should be abandoned in favor of a more problem driven approach to accounting research and practice. DA - 2009/12// PY - 2009/12// DO - 10.1016/j.accfor.2009.01.001 VL - 33 IS - 4 SP - 274-279 J2 - Accounting Forum LA - en OP - SN - 0155-9982 1467-6303 UR - http://dx.doi.org/10.1016/j.accfor.2009.01.001 DB - Crossref KW - Accounting research paradigms KW - Neo-liberalism KW - Multi-method KW - Case study ER - TY - JOUR TI - Cash balance pension plans: A case of standard-setting inadequacy AU - Thomas, Paula B. AU - Williams, Paul F. T2 - Critical Perspectives on Accounting AB - Accounting for and ownership of U.S. private employee pensions has long been a controversial and politically contested terrain. The uniqueness in the U.S. of using employers as the principal provider of pensions makes the reporting of pensions more problematic since the corporate employers providing pensions are not strictly accountable to only the pensioners. Over the last quarter century there has been a marked swing in power toward management and away from employees making it possible for increasing numbers of U.S. companies to switch from conventional defined benefit plans to cash balance plans. This paper provides a “case” study of how accounting standard-setters framed the pension reporting problem vis-à-vis how they frame the “reporting problem” in general. Utilizing various sources of commentary about the phenomenon of cash-balance conversions, we triangulate on the pension problem to demonstrate how current FASB disclosure rules fail to satisfy the condition of neutrality and how those rules have facilitated the shifting of economic risk from shareholders to employees. DA - 2009/3// PY - 2009/3// DO - 10.1016/j.cpa.2007.09.003 VL - 20 IS - 2 SP - 228-254 J2 - Critical Perspectives on Accounting LA - en OP - SN - 1045-2354 UR - http://dx.doi.org/10.1016/j.cpa.2007.09.003 DB - Crossref ER - TY - BOOK TI - 2010 GAAS guide : a comprehensive restatement of standards for auditing, attestation, compilation, and review AU - Beasley, M.S. AU - Carcello, J.V. DA - 2009/// PY - 2009/// PB - CCH. Inc SE - 9780808020998 SN - 9780808020998 ER - TY - JOUR TI - Time to Teach ERM AU - Beasley, Mark S. T2 - Internal Auditor DA - 2009/2// PY - 2009/2// VL - LXVI IS - 1 SP - 61–63 ER - TY - BOOK TI - Report on the Current State of Enterprise Risk Oversight AU - Branson, B.C. AU - Beasley, M.S. AU - Hancock, B.V. T2 - Management Accounting Research Series DA - 2009/4// PY - 2009/4// ET - 1st PB - AICPA. International ER - TY - JOUR TI - ERM: Opportunities for Improvement AU - Beasley, Mark S. AU - Branson, Bruce AU - Hancock, Bonnie V. T2 - Journal of Accountancy DA - 2009/9// PY - 2009/9// VL - 208 IS - 3 SP - 28–32 ER - TY - BOOK TI - Effective Enterprise Risk Management: The Role of the Board of Directors AU - Beasley, Mark S. AU - Branson, B.C. AU - Hancock, B.V. DA - 2009/9// PY - 2009/9// PB - Committee of Sponsoring Organizations of the Treadway Commission (COSO) ER - TY - BOOK TI - Strengthening Enterprise Risk Oversight for Strategic Value AU - Beasley, Mark S. AU - Branson, B.C. AU - Hancock, B.V. DA - 2009/11// PY - 2009/11// PB - Committee of Sponsoring Organizations of the Treadway Commission (COSO) ER - TY - CONF TI - Early Evidence about Financial Reporting through the SEC’s XBRL Voluntary Filing Program (VFP): A Research Note AU - Bartley, J. AU - Chen, A.Y.S. AU - Taylor, E.Z. T2 - AAA Annual Meeting C2 - 2009/8// C3 - Proceedings of the AAA Annual Meeting CY - New York DA - 2009/8// PY - 2009/// ER - TY - CONF TI - Enterprise Risk Management: An exploratory study of functional diversity and information sharing AU - Blaskovich, J. AU - Taylor, E.Z. T2 - AAA Annual Meeting C2 - 2009/// C3 - Proceedings of the AAA Annual Meeting CY - New York, NY DA - 2009/// PY - 2009/8// PB - American Accounting Association ER - TY - JOUR TI - Managing impressions using distorted graphs of income and earnings per share: The role of memory AU - Pennington, Robin AU - Tuttle, Brad T2 - International Journal of Accounting Information Systems AB - This study investigates the role that memory plays in interpreting and using distorted graphs that mislead the user of the financial information. It draws upon the literatures concerning memory, impression management and effective graph design. In order to examine whether reliance on memory for distorted graphs leads to different impressions of the data, we conduct an experiment in which we manipulate the type of graph distortion and whether memory of the graph is required by the decision. We present evidence that individuals receiving misleading graphs are more likely to misinterpret underlying data trends and that memory moderates the effect depending upon the type of distortion used to mislead the individual. The resulting data interpretation errors lead to more positive judgments and investment decisions than would otherwise be warranted. Thus our findings suggest that graph distortions mislead users into incorrect conclusions about the underlying data and that these interpretation errors persist in memory and affect judgments and investment decisions. We extend the prior literature, which has not considered the direct effects of graph interpretation or the effects of memory, and provide a baseline for investigating the effects of memory on impression management. DA - 2009/3// PY - 2009/3// DO - 10.1016/j.accinf.2008.10.001 VL - 10 IS - 1 SP - 25-45 J2 - International Journal of Accounting Information Systems LA - en OP - SN - 1467-0895 UR - http://dx.doi.org/10.1016/j.accinf.2008.10.001 DB - Crossref ER - TY - JOUR TI - The value impact of strategic intent on firms engaged in information systems outsourcing AU - Beasley, Mark AU - Bradford, Marianne AU - Dehning, Bruce T2 - International Journal of Accounting Information Systems AB - While information systems outsourcing has been on the rise in recent years, empirical evidence about whether IS outsourcing is value creating for shareholders is limited. Little is known about what factors influence the relation between information systems outsourcing and firm value. This study examines the effect of information systems outsourcing announcements on firm value by analyzing whether equity market reactions are associated with the management's strategic intent for outsourcing and firm characteristics of the outsourcing firm. After examining 103 IS outsourcing announcements made during the period from 1996 to 2003, results suggest that value is created for firms outsourcing with short-term operational intent rather than for longer term strategic reasons. In addition, the increase in firm value from an IS outsourcing announcement is positively associated with the firm's operating asset efficiency and the firm being in a service industry. DA - 2009/6// PY - 2009/6// DO - 10.1016/j.accinf.2008.08.001 VL - 10 IS - 2 SP - 79-96 J2 - International Journal of Accounting Information Systems LA - en OP - SN - 1467-0895 UR - http://dx.doi.org/10.1016/j.accinf.2008.08.001 DB - Crossref ER - TY - JOUR TI - Whistleblowing in Public Accounting: Influence of Identity Disclosure, Situational Context, and Personal Characteristics AU - Curtis, M.B. AU - Taylor, E.Z. T2 - Accounting and the Public Interest AB - 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. DA - 2009/12// PY - 2009/12// DO - 10.2308/api.2009.9.1.191 VL - 9 IS - 1 SP - 191-220 UR - http://dx.doi.org/10.2308/api.2009.9.1.191 ER - TY - JOUR TI - Using Nonfinancial Measures to Assess Fraud Risk AU - Brazel, Joseph F. AU - Jones, Keith L. AU - Zimbelman, Mark F. T2 - JOURNAL OF ACCOUNTING RESEARCH AB - ABSTRACT This study examines whether auditors can effectively use nonfinancial measures (NFMs) to assess the reasonableness of financial performance and, thereby, help detect financial statement fraud (hereafter, fraud). If auditors or other interested parties (e.g., directors, lenders, investors, or regulators) can identify NFMs (e.g., facilities growth) that are correlated with financial measures (e.g., revenue growth), inconsistent patterns between the NFMs and financial measures can be used to detect firms with high fraud risk. We find that the difference between financial and nonfinancial performance is significantly greater for firms that committed fraud than for their nonfraud competitors. We also find that this difference is a significant fraud indicator when included in a model containing variables that have previously been linked to the likelihood of fraud. Overall, our results provide empirical evidence suggesting that NFMs can be effectively used to assess fraud risk. DA - 2009/12// PY - 2009/12// DO - 10.1111/j.1475-679X.2009.00349.x VL - 47 IS - 5 SP - 1135-1166 SN - 1475-679X ER - TY - JOUR TI - The effects of audit review format on review team judgments AU - Agoglia, C. P. AU - Hatfield, R. C. AU - Brazel, J. F. T2 - Auditing : A Journal of Practice and Theory DA - 2009/// PY - 2009/// VL - 28 IS - 1 SP - 95-111 ER - TY - JOUR TI - Patents Gone Wild: An Ethical Examination and Legal Analysis of Tax-Related and Tax Strategy Patents AU - Chumney, Wade M. AU - Baumer, David L. AU - Sawyers, Roby B. T2 - AMERICAN BUSINESS LAW JOURNAL AB - American Business Law JournalVolume 46, Issue 3 p. 343-406 Patents Gone Wild: An Ethical Examination and Legal Analysis of Tax-Related and Tax Strategy Patents Wade M. Chumney, Wade M. Chumney University of Virginia School of Law aCecil B. Day Assistant Professor of Business Ethics and Law, Georgia Institute of Technology; B.A., Davidson College; M.S. (Information Systems), Dakota State University; J.D., University of Virginia School of Law. An earlier version of this article was awarded the Holmes-Cardozo Award for Outstanding Submitted Conference Paper and the Distinguished Proceedings Paper Award at the 2008 Annual Conference of the Academy of Legal Studies in Business.Search for more papers by this authorDavid L. Baumer, David L. Baumer University of Virginia bProfessor of Law and Technology, North Carolina State University; B.A., Ohio State University; J.D., University of Miami in Florida; Ph.D. (Economics), University of Virginia.Search for more papers by this authorRoby B. Sawyers, Roby B. Sawyers Arizona State University cProfessor of Accounting, North Carolina State University; B.S.B.A., University of North Carolina at Chapel Hill; M.Acc., University of South Florida; Ph.D. Arizona State University.Search for more papers by this author Wade M. Chumney, Wade M. Chumney University of Virginia School of Law aCecil B. Day Assistant Professor of Business Ethics and Law, Georgia Institute of Technology; B.A., Davidson College; M.S. (Information Systems), Dakota State University; J.D., University of Virginia School of Law. An earlier version of this article was awarded the Holmes-Cardozo Award for Outstanding Submitted Conference Paper and the Distinguished Proceedings Paper Award at the 2008 Annual Conference of the Academy of Legal Studies in Business.Search for more papers by this authorDavid L. Baumer, David L. Baumer University of Virginia bProfessor of Law and Technology, North Carolina State University; B.A., Ohio State University; J.D., University of Miami in Florida; Ph.D. (Economics), University of Virginia.Search for more papers by this authorRoby B. Sawyers, Roby B. Sawyers Arizona State University cProfessor of Accounting, North Carolina State University; B.S.B.A., University of North Carolina at Chapel Hill; M.Acc., University of South Florida; Ph.D. Arizona State University.Search for more papers by this author First published: 17 September 2009 https://doi.org/10.1111/j.1744-1714.2009.01081.xCitations: 5 Read the full textAboutPDF ToolsExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Citing Literature Volume46, Issue3Fall 2009Pages 343-406 RelatedInformation DA - 2009/// PY - 2009/// DO - 10.1111/j.1744-1714.2009.01081.x VL - 46 IS - 3 SP - 343-406 SN - 1744-1714 ER - TY - JOUR TI - Making imaginary worlds real: The case of expensing employee stock options AU - Ravenscroft, Sue AU - Williams, Paul F. T2 - ACCOUNTING ORGANIZATIONS AND SOCIETY AB - West [West, B. (2003). Professionalism and accounting rules. London: Routledge] and Chambers [Chambers, R. J. (1966). Accounting evaluation and economic behavior. Houston: Scholars Book Company] have provocatively argued that financial reporting has reached a state of near-total incoherence. In this paper, we argue that a source of this incoherence is the transformation of the US accounting academy into a sub-discipline of financial economics, a transformation in which accounting became a servant of the imaginary world of neoclassical economics. After noting the unusually prominent role of rules within the accounting profession, we describe the displacement of accounting’s centuries-old root metaphor of accountability by the metaphor of information usefulness, and situate that displacement within neoliberalism, a broader political movement that arose after World War II. Finally, we use SFAS 123R, the recently issued stock option standard, as a case study of the incoherence that West and Chambers assert. Through various issues – such as reflexivity, theory paradox, and unexplained questions of responsibility – we demonstrate the logical inconsistencies involved in SFAS 123F. The incoherence of stock option reporting rules raises serious questions about the information metaphor as a foundation for either individual rules or the standard setting process. The Financial Accounting Standards Board’s (FASB) attempts to make the imaginary world of neoclassical economics real have resulted in rules which are not defensible. DA - 2009/// PY - 2009/// DO - 10.1016/j.aos.2008.12.001 VL - 34 IS - 6-7 SP - 770-786 SN - 1873-6289 ER - TY - JOUR TI - Knowledge Sharing among Accounting Academics in an Electronic Network of Practice AU - Taylor, Eileen Z. AU - Murthy, Uday S. T2 - ACCOUNTING HORIZONS AB - 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. DA - 2009/6// PY - 2009/6// DO - 10.2308/acch.2009.23.2.151 VL - 23 IS - 2 SP - 151-179 SN - 1558-7975 UR - http://dx.doi.org/10.2308/acch.2009.23.2.151 KW - accounting academia KW - electronic network of practice KW - ENOP KW - knowledge sharing ER - TY - JOUR TI - The Audit Committee Oversight Process AU - Beasley, Mark S. AU - Carcello, Joseph V. AU - Hermanson, Dana R. AU - Neal, Terry L. T2 - CONTEMPORARY ACCOUNTING RESEARCH AB - Contemporary Accounting ResearchVolume 26, Issue 1 p. 65-122 The Audit Committee Oversight Process* Mark S. Beasley, Mark S. Beasley North Carolina State UniversitySearch for more papers by this authorJoseph V. Carcello, Joseph V. Carcello University of TennesseeSearch for more papers by this authorDana R. Hermanson, Dana R. Hermanson Kennesaw State UniversitySearch for more papers by this authorTerry L. Neal, Terry L. Neal University of TennesseeSearch for more papers by this author Mark S. Beasley, Mark S. Beasley North Carolina State UniversitySearch for more papers by this authorJoseph V. Carcello, Joseph V. Carcello University of TennesseeSearch for more papers by this authorDana R. Hermanson, Dana R. Hermanson Kennesaw State UniversitySearch for more papers by this authorTerry L. Neal, Terry L. Neal University of TennesseeSearch for more papers by this author First published: 18 January 2010 https://doi.org/10.1506/car.26.1.3Citations: 423 * Accepted by Michel Magnan. An earlier version of this paper was presented at the 2007 Contemporary Accounting Research Conference, generously supported by the Canadian Institute of Chartered Accountants. We thank Peter Gleason, Chuck ReCorr, and Hal Shear from the National Association of Corporate Directors, Ellen Richstone from Financial Executives International, Warren Neel from the University of Tennessee's Corporate Governance Center, and Chris Rossie and Patrick Taylor from Oversight Systems, Inc. for their help in arranging many of our interviews. In addition, we appreciate suggestions on the paper and/or interview design from Larry Abbott, Joe Brazel, Rich Clune, Jeff Cohen, Todd DeZoort, Yves Gendron, Rich Houston, Lisa Koonce, Paul Lapides, Michel Magnan (editor), John McAllister, John Olson, Gary Peters, Steve Salterio, Hal Shear, James Tompkins, Arnie Wright, two anonymous reviewers, and participants at the 2007 Contemporary Accounting Research Conference. We also thank Doug Carmichael, Tom Ray, and other members of the Office of the Chief Auditor at the Public Company Accounting Oversight Board for their feedback on the interview questions. We thank Scott Bronson, Jon Hansen, Katherine Hansen, Beverly Hudler, Shelly Kane, Stacy Mastrolia, Fred Muchunu, Hazel Ryon, and Beth Swang for their assistance in transcribing, tabulating, and coding the interview data. Finally, we thank KPMG's Audit Committee Institute for sponsoring this study, and Scott Reed and Mark Terrell of KPMG for their unwavering support and encouragement during the process. Most of all, we thank the audit committee members who were extremely generous with their time in talking with us. AboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinked InRedditWechat Citing Literature Volume26, Issue1Spring 2009Pages 65-122 RelatedInformation DA - 2009/// PY - 2009/// DO - 10.1506/car.26.1.3 VL - 26 IS - 1 SP - 65-+ SN - 0823-9150 KW - Agency theory KW - Audit committee KW - Corporate governance KW - Institutional theory ER -