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Article
Publication date: 1 March 1995

Andre de Korvin, Jerry Strawser and Philip H. Siegel

Accounting, particularly in the area of cost variance analysis, contains a great deal of ambiguity due to imprecise or ill‐defined control terms. Cost accountants must continually…

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Abstract

Accounting, particularly in the area of cost variance analysis, contains a great deal of ambiguity due to imprecise or ill‐defined control terms. Cost accountants must continually incorporate good sense and professional judgment in the accounting process to overcome that ambiguity. Because of the construction of accounting expert systems, no ambiguity is present in the facts or rules, thereby excluding human reasoning and analysis of feedback within those systems. The use of fuzzy sets to build fuzzy control systems provides a method to incorporate ambiguity into expert systems, allowing expert systems to more closely emulate the complex human decision making process.

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Managerial Finance, vol. 21 no. 3
Type: Research Article
ISSN: 0307-4358

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Article
Publication date: 1 March 1990

Barbara Apostolou, Robert M. Harper and Jerry R. Strawser

Statement on Auditing Standards No. 9 (SAS 9) discusses therole of a client′s internal audit department (IAD) in the independentauditor′s examination. Despite the benefits of…

775

Abstract

Statement on Auditing Standards No. 9 (SAS 9) discusses the role of a client′s internal audit department (IAD) in the independent auditor′s examination. Despite the benefits of reliance on the client′s IAD to both the auditor and client, evidence indicates that SAS 9 has not been effectively implemented in practice. This article illustrates the use of the Analytic Hierarchy Process to develop a judgement aid for determining the overall reliance to be placed on a client′s IAD. The judgement aid illustrated may represent an initial step towards effectively implementing auditing standards requiring a great deal of subjective judgement in practice.

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Managerial Auditing Journal, vol. 5 no. 3
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 1 January 2009

Steve Buchheit, William R. Pasewark and Jerry R. Strawser

The purpose of this paper is to investigate whether audit professionals exhibit greater performance evaluation bias compared to non‐accounting professionals.

1651

Abstract

Purpose

The purpose of this paper is to investigate whether audit professionals exhibit greater performance evaluation bias compared to non‐accounting professionals.

Design/methodology/approach

Both audit and non‐accounting professional subjects read a case study and evaluated the performance of a hypothetical subordinate. Two factors were manipulated the subordinate's work performance history and the subordinate's current performance relative to a budget.

Findings

It was found that reputation bias and hindsight bias are prevalent in both professional groups. The groups exhibit no difference with respect to reputation bias; however, it was found that public accountants exhibit significantly greater hindsight bias relative to non‐accounting professionals.

Practical implications

The paper provides evidence that accountants are relatively harsh critics of subordinate performance. Importantly, the paper investigates accountant vs non‐accountant comparisons where subordinates' ex ante decisions are consistent with superiors' ex ante guidance (i.e. ex post performance being either favorable vs unfavorable is purely outcome‐effect driven). If the findings are robust, this study provides a fundamental reason why employee retention in public accounting is relatively low.

Originality/value

This paper is the first to make direct comparisons of performance evaluation bias effects between auditors and similarly experienced working professions.

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Managerial Auditing Journal, vol. 24 no. 1
Type: Research Article
ISSN: 0268-6902

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Book part
Publication date: 27 October 2016

Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in…

Abstract

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78560-973-2

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Book part
Publication date: 5 August 2005

Richard A. Bernardi

Abstract

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-0-76231-239-9

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Book part
Publication date: 24 August 2011

Robert W. Rutledge, Khondkar E. Karim and Alan Reinstein

This study examines possible influences on the level of collaboration in published research by the most productive authors of accounting literature. Understanding the…

Abstract

This study examines possible influences on the level of collaboration in published research by the most productive authors of accounting literature. Understanding the collaboration tendencies of these authors should benefit early-career-stage accounting faculty. Seven factors are examined for the publications of 93 of the most productive accounting authors. These productive authors are found to include fewer coauthors on their publications early in their careers. The number of coauthors increases through their first 16 to 17 years and then decreases through the remainder of their careers. The results also indicate that productive accounting researchers include a greater number of coauthors on more recently published articles and on longer articles. Fewer coauthors are included when a productive author is affiliated with a “top-10” university or on articles published in highly ranked accounting journals. Lastly, the results show that prolific authors seek out coauthorship throughout their careers and usually include one or more coauthors on their publications. Implications from these results and specific suggestions for accounting faculty are discussed.

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78052-086-5

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Book part
Publication date: 20 January 2010

Richard A. Bernardi and David F. Bean

This research is a 6-year extension of Bernardi's (2005) initial ranking of the top ethics authors in accounting; it also represents a broadening of the scope of the original data…

Abstract

This research is a 6-year extension of Bernardi's (2005) initial ranking of the top ethics authors in accounting; it also represents a broadening of the scope of the original data into accounting's top-40 journals. While Bernardi only considered publications in business-ethics journals in his initial ranking, we developed a methodology to identify ethics articles in accounting's top-40 journals. The purpose of this research is to provide a more complete list of accounting's ethics authors for use by authors, administrators, and other stakeholders. In this study, 26 business-ethics and accounting's top-40 journals were analyzed for a 23-year period between 1986 through 2008. Our data indicate that 16.8 percent of the 4,680 colleagues with either a PhD or DBA who teach accounting at North American institutions had authored/coauthored one ethics article and only 6.3 percent had authored/coauthored more than one ethics article in the 66 journals we examined. Consequently, 83.2 percent of the PhDs and DBAs in accounting had not authored/coauthored even one ethics article.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-84950-722-6

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Article
Publication date: 14 March 2018

Arnold Schneider

This paper reviews studies that have examined how accounting information impacts commercial lending judgments. Issues discussed involve the usefulness of accounting data in…

416

Abstract

This paper reviews studies that have examined how accounting information impacts commercial lending judgments. Issues discussed involve the usefulness of accounting data in lending decisions, effects of different accounting methods on lenders’ judgments, bankruptcy and default judgments, and decision processes pertaining to the use of accounting information in lending decisions. Additionally, the paper reviews the research on how audits and other forms of assurance influence commercial loan officers’ judgments. Topics include the way perceived auditor independence influences loan officers’ judgments, the impact of financial statement audits and audit opinions on lending decisions, how internal control reports and other CPA firm reports influence loan decisions, ways in which audit report disclosures and wording impact lending decisions, how perceived auditor quality affects lending decisions, and the effects of limited assurance engagements on loan officers’ judgments.

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Journal of Accounting Literature, vol. 41 no. 1
Type: Research Article
ISSN: 0737-4607

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Article
Publication date: 28 October 1992

Joseph M. Larkin and James A. Schweikart

Understanding individual traits associated with successful performance in internal auditing is needed to enhance efficiency in personnel policies affecting staffing, career…

268

Abstract

Understanding individual traits associated with successful performance in internal auditing is needed to enhance efficiency in personnel policies affecting staffing, career development, and retention of auditors and managers trained in internal auditing. This study attempted to ascertain salient characteristics of individuals that may be associated with successful performance, by examining traits of successful and less successful auditors of a large manufacturing firm. The results show that, of the characteristics analyzed, individual levels of job satisfaction and motivation are most closely associated with performance.

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American Journal of Business, vol. 7 no. 2
Type: Research Article
ISSN: 1935-519X

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Book part
Publication date: 16 October 2020

Dawn Anderson and Donald (Don) Wengler

Auditing textbooks include summary level coverage of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct, but textbook coverage is too…

Abstract

Auditing textbooks include summary level coverage of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct, but textbook coverage is too brief to support a strong understanding of auditor independence. Independence rules have the force of professional law for the independent auditor (PCAOB, 2015). Threats to firm independence can arise from events and circumstances such as investments in the client, loans from the client, past-due fees, contingent fees, deposits in the client, gifts and job offers. Student test results from a five-year rotation of alternative auditor independence lecture support materials demonstrate that using the actual AICPA Code of Professional Conduct reduces student performance. However, this drag on student performance was mostly offset by the positive impacts of simultaneous use of an independence decision tree developed for this chapter and tested as a teaching material for classrooms use.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-83867-669-8

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