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In this study, the construct validity and effectiveness of a newly identified influence tactic, organizational appeal, is tested. Utilizing a sample of practicing…
In this study, the construct validity and effectiveness of a newly identified influence tactic, organizational appeal, is tested. Utilizing a sample of practicing professional accountants, study results show that organizational appeal is distinct from other influence tactics, is perceived to be used frequently by supervisors, and is effective at influencing subordinates. The organizational appeal influence tactic could be particularly useful in situations where accounting supervisors and managers use proactive tactics to influence others to complete tasks or make decisions; to influence outsiders (e.g., suppliers, clients, government agents) over whom they have little authority; and where other influence tactics are not effective or appropriate.
Accounting doctoral programs have been ranked in the past based on publishing productivity and graduate placement. This chapter provides descriptions of accounting…
Accounting doctoral programs have been ranked in the past based on publishing productivity and graduate placement. This chapter provides descriptions of accounting doctoral programs on a wider range of characteristics. These results may be particularly useful to doctoral applicants as well as to doctoral program directors, accreditation bodies, and search committees looking to differentiate or benchmark programs. They also provide insight into the current shortage of accounting doctoral graduates and future areas of research.
Doctoral programs can be differentiated on more variables than just research productivity and initial placement. Doctoral programs vary widely with respect to the following characteristics: the rate at which doctorates are conferred on women and minorities, the placement of graduates according to Carnegie classification, AACSB accreditation, the highest degree awarded by employing institution (bachelors, masters, doctorate), the extent to which graduates leave the USA, work in industry, are appointed to administrative positions, and hold endowed positions.
The purpose of this paper is to improve the information quality of bankruptcy prediction models proposed in the literature by building prediction intervals around the…
The purpose of this paper is to improve the information quality of bankruptcy prediction models proposed in the literature by building prediction intervals around the point estimates generated by these models and to determine if the use of the prediction intervals in conjunction with the point estimated yields an improvement in predictive accuracy over traditional models. The authors calculated the point estimates and prediction intervals for a sample of firms from 1991 to 2008. The point estimates and prediction intervals were used in concert to classify firms as bankrupt or non-bankrupt. The accuracy of the tested technique was compared to that of a traditional bankruptcy prediction model. The results indicate that the use of upper and lower bounds in concert with the point estimates yield an improvement in the predictive ability of bankruptcy prediction models. The improvements in overall prediction accuracy and non-bankrupt firm prediction accuracy are statistically significant at the 0.01 level. The authors present a technique that (1) provides a more complete picture of the firm’s status, (2) is derived from multiple forms of evidence, (3) uses a predictive interval technique that is easily repeated, (4) can be generated in a timely manner, (5) can be applied to other bankruptcy prediction models in the literature, and (6) is statistically significantly more accurate than traditional point estimate techniques. The current research is the first known study to use the combination of point estimates and prediction intervals to in bankruptcy prediction.
This chapter includes a citation analysis of the first 16 volumes of Advances in Accounting Education: Teaching and Curriculum Innovations (henceforth, Advances in…
This chapter includes a citation analysis of the first 16 volumes of Advances in Accounting Education: Teaching and Curriculum Innovations (henceforth, Advances in Accounting Education). Using this analysis, we identified the top 20 articles of the 195 articles published. This analysis provides an understanding of the relative contribution and impact of the papers published in Advances in Accounting Education, and the information provides past authors with a measure of how their contributions compare with the contributions of other authors. Also, this analysis may be valuable for potential contributors who are developing a research topic in that it will enable them to identify the types of articles that have traditionally had the greatest impact.
We also identify the top 30 authors of the 383 who have published in the journal. This analysis not only gives feedback to the authors listed, but also helps accounting education researchers identify authors whose work may be relevant to their interests.
We report the research categories (issues) and methodologies used for all articles published from 1998 to 2015 in Advances in Accounting Education. We also compare the research issues and research methodologies used in Advances in Accounting Education to those in the Journal of Accounting Education and Issues in Accounting Education for the period 2006–2015. Authors considering submitting a manuscript to one of these journals can use this information to determine which journal might be the best fit for their work.
Private company investors operate in unique environments. Seed equity investors, which generally include venture capitalists and angel investors, often have the…
Private company investors operate in unique environments. Seed equity investors, which generally include venture capitalists and angel investors, often have the particularly unusual role of becoming involved in the oversight of the investee company. This continuing involvement with the investee firm introduces conflicting interests: the desire to maximize the profit from the investment, but also the desire to maintain a positive relationship with the entrepreneur(s) (consistent with the theory of upper echelons/strategic management). We discuss in detail this unusual investment context and the role that accounting disclosures can have in this environment. We predict that accounting disclosures can influence the tradeoff between the profit motive and the relationship motive. Using 64 experienced angel investors as participants in a realistic experimental setting, we find that disclosures indicating conservatively biased accounting choice and lower account risk (variance) lead to angels increasing the valuation of the target firm and forgoing higher profits. Increasing the valuation serves to foster the relationship with the entrepreneur(s). Our findings have implications for entrepreneurs making choices about discretionary disclosures and for standard setters; we also inform theory related to overcoming anchoring.