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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Thomas E. McKee, Linda J Bradley and Robert W. Rouse
This article provides an analysis of the economic incentives and financial reporting for Special Purpose Entities (SPEs) over the last four decades. The analysis explains…
Abstract
This article provides an analysis of the economic incentives and financial reporting for Special Purpose Entities (SPEs) over the last four decades. The analysis explains economic factors motivating business use of SPEs and the origins of SPEs in lease accounting and securitization transactions. Related financial reporting standards are identified and discussed, including the historical shift from a traditional control viewpoint to a primary beneficiary viewpoint for financial reporting for consolidation for SPEs (recently renamed Variable Interest Entities (VIEs) in U.S. Financial Accounting Interpretation 46R). The article also includes illustrative journal entries explaining SPE transactions from both the viewpoint of the creating company(s) and the SPE. Actual financial reporting examples and/or journal entries for SPEs created by Bank of America, General Motors Acceptance Corporation, Lucent Technologies and Alza Pharmaceuticals Corporation are also provided.
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This paper aims to examine the “impact” of three leading international auditing journals via citation analysis.
Abstract
Purpose
This paper aims to examine the “impact” of three leading international auditing journals via citation analysis.
Design/methodology/approach
A Google Scholar citation analysis was conducted for the period 2001‐2006 for Auditing: A Journal of Practice & Theory, Managerial Auditing Journal, and International Journal of Auditing. The top ten citations from each of these journals were used to analyze relative journal citation frequency, publication topics, and leading authors.
Findings
Auditing: A Journal of Practice & Theory has a statistically significant higher level of average number of citations than the other two journals in this paper. Nine topics accounted for 80 percent of the articles examined. Four individuals are author/co‐author of two papers and three of these individuals published in two of the three journals.
Originality/value
This is the first paper to examine recent citations from these three journals. The research provides a basis for an author to evaluate potential “impact” from a research submission to these three journals.
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To identify how auditors can incorporate unpredictability into their audit plan in order to comply with both US and international auditing standards on the prevention and…
Abstract
Purpose
To identify how auditors can incorporate unpredictability into their audit plan in order to comply with both US and international auditing standards on the prevention and detection of fraud.
Design/methodology/approach
Review of auditing standards, fraud cases, and other audit literature.
Findings
A cost‐benefit model for evaluating unpredictability and 17 specific ways that auditors can incorporate unpredictability.
Practical implications
This paper can be used by practicing auditors to develop ways to increase their compliance with professional standards.
Originality/value
The paper fills a void in the literature with respect to how auditors can be unpredictable as required by auditing standards.
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Habib Muhammad Shahib, Eko Ganis Sukoharsono, M. Achsin and Yeney Widya Prihatiningtias
This chapter develops a new reference for local government accountability in socioenvironmental issues based on the views of leading socioenvironmental nongovernmental…
Abstract
This chapter develops a new reference for local government accountability in socioenvironmental issues based on the views of leading socioenvironmental nongovernmental Organisations (NGOs) in Indonesia. This study introduces an alternative view related to the government accountability model by focussing more on the socioenvironmental issues, which tend to be marginalised due to the dominance of [neo]liberal economic development and New Public Management paradigm in the praxis of government. A Fairclough's critical discourse analysis method has been applied to annual reports from three main socioenvironmental NGOs in Indonesia ranging from 2015 to 2018. This study found that there are three important notes for the local government's regulation, practice and accountability's activities to be in a line with the sustainable paradigm and the views of these NGOs. First and the foremost, the government's policy should give attention to public needs and ecological standards. Secondly, the rights and obligations related to the environmental issues should be transparent and accountable. Lastly, the government should release the accountability reports in full disclosure document and make the reports publicly available for various stakeholders. In particular, the accountability reports play a role as a tool for people to monitor the government's activities in socioenvironmental issues. This research implies an alternative view in the context of socioenvironmental accounting literature enrichment. It also provides valuable input to other governments, especially in developing countries and countries with economic growth that are highly reliant on the natural resources sector, in order to manage and account for their natural wealth in a more responsible and sustainable manner. Likewise, this research offers an alternative discourse of socioenvironmental accountability from the view of socioenvironmental NGOs in Indonesia.
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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.
Serge P. da Motta Veiga, Daniel B. Turban, Allison S. Gabriel and Nitya Chawla
Searching for a job is an important process that influences short- and long-term career outcomes as well as well-being and psychological health. As such, job search research has…
Abstract
Searching for a job is an important process that influences short- and long-term career outcomes as well as well-being and psychological health. As such, job search research has grown tremendously over the last two decades. In this chapter, the authors provide an overview of prior research, discuss important trends in current research, and suggest areas for future research. The authors conceptualize the job search as an unfolding process (i.e., a process through which job seekers navigate through stages to achieve their goal of finding and accepting a job) in which job seekers engage in self-regulation behaviors. The authors contrast research that has taken a between-person, static approach with research that has taken a within-person, dynamic approach and highlight the importance of combining between- and within-person designs in order to have a more holistic understanding of the job search process. Finally, authors provide some recommendations for future research. Much remains to be learned about what influences job search self-regulation, and how job self-regulation influences job search and employment outcomes depending on individual, contextual, and environmental factors.