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Description We show that the community of accounting researchers has not fully appreciated the sensitivity of research conclu- sions to (necessarily) subjective research design choices, and that this failure has led to the subsequent over- generalization of early evidence. Our analysis is based...

Description The process gains arising from the review process have been the subject of much research interest, but few studies have examined how features in the audit environment can in¯uence the review process. In this paper, we investigate how one such feature Ð the preparer's justi®cation for...

Description The history of professionally quali®ed accountants and their regulatory processes command considerable attention in the academic accounting literature. In contrast, ``non-quali®ed'', clerical employees have been virtually excluded from serious accounting research. This paper aims to...

Description By locating professionalisation within the wider context of imperialism, this paper seeks to understand and explain the dominance of the British-based Association of Chartered Certi®ed Accountants (ACCA) in the education and certi®cation of professional accountants in Trinidad and...

Description This ®eld study provides evidence of the outcome e€ect in performance evaluations of managers in an organization. Speci®cally, in a retail chain, subjective evaluations of store managers by their supervisors were negatively impacted by unfavorable outcome knowledge. As expected...

Description A considerable body of literature has developed following Hopwood (Hopwood, A. G. (1972). An empirical study of the role of accounting data in performance evaluation. Journal of Accounting Research Supplement 156±182) studying the consequences of evaluative style on managerial...

Description Using data on 2941 practicing managerial accountants, we explore rank-based di€erences in measured ability, and technical, industry, and tacit managerial knowledge. Our data indicate that concomitant with increases in rank are: (1) decreasing levels of, and increasing variability in...

Description One of the few areas in management accounting and control research that has attained critical mass concerns the organizational and behavioral e€ects of budgeting. Many studies in this area focus on the use of budgets for manage- rial performance evaluation, and revolve around the...

Description The understanding of the antecedent conditions in¯uencing the design of management accounting systems (MASs) is very limited. In recent years, signi®cant research attention has been devoted to understanding how di€erent strategic priorities in¯uence these systems. However, the...

Description Two models are developed on the e€ects of a control system that include participative standard setting, standard- based incentives, and standard tightness. The direct model proposes that the control system directly a€ects perfor- mance, whereas the indirect model proposes that the...

Description Motivated by recent concern regarding the auditor's role in fraud detection, this study predicts that (1) under time pressure auditors' attention will become focused on the dominant task at the expense of attention to the subsidiary task and (2) the task of accumulating documentary...

Description We report the results of an experiment on the in¯uence of performance separability and contract type on the e€ort levels of subjects working in an environment characterized by team e€ects. We demonstrate that the principal can achieve improvements in productivity through the choice...

Description Accounting ®rms are intensifying their reliance on experiential learning, and experience increasingly involves the use of computerized decision aids [Messier, W. (1995) Research in and development of audit decision aids. In R. H. Ashton & A. H. Ashton, Judgment and decision making in...

Description Accounting ®rms are intensifying their reliance on experiential learning, and experience increasingly involves the use of computerized decision aids [Messier, W. (1995) Research in and development of audit decision aids. In R. H. Ashton & A. H. Ashton, Judgment and decision making in...

Description This study provides an integrated analysis of the interrelations among (1) environmental disclosure, (2) environmental performance, and (3) economic performance. Based on the argument that management’s (unobservable) overall strategy affects each of these corporate responsibilities...

Description The purpose of this study is to utilize prior research in US Congressional politics, the accounting/state relationship, and corporate political activity to analyze corporations’ political activities during the development and passage of the United States’ Taxpayer Relief Act of...

Description This paper proposes that a strong ethical environment will be effective in reducing the tendency for managers to continue failing projects in both the presence and absence of agency problems. The findings support these propositions, with a strong ethical environment found to...

Description In this paper, I review the major arguments in John Searle’s 1995 book, The Construction of Social Reality, and use them as the basis for exploring the relationship between economic reality and financial accounting numbers. In this book, Searle provides the tools to analyze factual...

Description Practice rights legislation in Canada continues to be contested 50 years after its first enactment. In Ontario, one of the earliest provinces to enact restrictive legislation, the challenges have focused on how the legislation has been implemented rather than on whether or not public...

Description Ponemon [Ponemon, L. (1988). A cognitive–developmental approach to the analysis of Certified Public Accountants’ ethical judgments. PhDdissertation, Union College of Union University; Accounting, Organizations and Society 17 (1992) 239] contends that a selection–socialization process...