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This paper aims to introduce the emerging artificial-intelligence-based readability metrics (Coh-Metrix) to examine the effects of firm size on audit proposal readability.

Coh-Metrix readability measures use emerging computation linguistics technology to better assess document readability. These metrics measure co-relations of words, sentences and paragraphs on multi-dimensions rather than adopting the unidimensional “bag of words” approach that examines words in isolation. Using eight Coh-Metrix orthogonal principal component factors, the authors analyze the Chang and Stone (2019) data set comprised of 370 hand-collected audit proposals submitted by audit firms for the US state and local governments’ audit service contracts.

Audit firm size has a significant impact on the readability of audit proposals. Specifically, as measured by the traditional readability metric, the proposals from smaller firms are more readable than those submitted by larger firms. Furthermore, decomposed readability metrics indicate that smaller firm proposals evidence stronger (deep) text cohesion, whereas larger firm proposals evidence a stronger narrative structure and higher connectivity (relational indicators) among proposal elements. Unlike the traditional readability metric, however, the emergent readability metrics are uncorrelated with auditor selection.

Work remains to develop and validate Coh-Metrix measures that are specific to the context of accounting and auditing practice. Future research can use emerging readability measures to examine various textual features (e.g. text cohesion) in finance or accounting related documents.

The results provide practitioners with insight into the proposal writing strategies and practices of larger and smaller firms. In addition, the results highlight the differing audit firm selection outcomes from traditional and Coh-Metrix readability metrics.

This study introduces new data and holistic readability measures to the auditing literature.

This paper aims to examine the effects of firm size on audit proposal readability and audit proposal readability on auditor selection using readability metrics.

Adopting the Flesch reading ease readability formula, the authors analyze the readability of 370 hand-collected audit proposals submitted by audit firms for US state and local governments’ audit service contracts.

The authors find differences in readability across audit firm size, specifically the proposals written by smaller firms are more readable than those submitted by larger firms. The results further indicate that readability metrics correlate with auditor selection, i.e. an increase in audit proposal readability from the first to third quartile improves the likelihood of a firm winning the engagement by about 6 per cent, ceteris paribus. In addition, while audit fees and an existing auditor–client relationship are associated with engagement success, proxies for audit quality (i.e. audit firm size, audit experience of lead partner) are not.

The Flesch reading ease measure is a simple linear combination of text attributes, which assumes that readability is a single, unidimensional construct. Simple readability metrics, such as the Flesch reading ease, may confound environmental complexity with readability.

Readability improves audit proposal success.

The results provide insight to accounting stakeholders regarding the potential influence of readability on audit firm selection. In short, readability matters.

The paper seeks to extend self‐determination theory (SDT) and the triple helix model of knowledge sharing to predict that between‐industry differences in financial rewards and the quality of knowledge‐sharing motivation will explain the extent of useless, pseudo‐knowledge sharing.

Participants are certified management accountant (CMA) survey respondents in two industries: finance, insurance, and real estate (FIRE; n=52) and higher education (n=50).

Consistent with predictions, the results indicate more pseudo‐knowledge sharing occurs among FIRE than among higher‐education CMAs, and, financial incentives and the quality of knowledge‐sharing motivation fully mediate the effect of industry on pseudo‐knowledge sharing.

A larger sample, and triangulating the survey data with archival and non‐self‐reported measures, would strengthen the inferences and conclusions.

Industry culture, through its influence on financial rewards and organizational knowledge culture, may affect the success or failure of organizational knowledge‐sharing initiatives.

This is among the first investigations to define and investigate “dark”, pseudo‐knowledge sharing, which can impede organizational goals.

Knowledge is the most important component of sustainable organizational growth and economic performance. This meta‐analysis aims to summarize the determinants of individuals' knowledge sharing (KS) intentions and behaviors in organizations.

The authors organize the knowledge sharing antecedents investigated in 46 studies (n≈10,487, median n=172) into three categories, i.e. knowledge sharer intention and attitude (four variables); rewards for KS (three variables); and organizational culture (nine variables).

Variables in all three antecedent categories positively contribute to KS intentions and behaviors; high between‐study variability exists, and the fail‐safe n statistic suggests the observed effects are robust against a “file drawer” (missing study) bias. Moderator results suggest that motivating KS is easier in collectivist, as opposed to individualist, cultures.

In most of the studies included in this meta‐analysis, participants volunteered to share knowledge with researchers. Hence, an important threat to validity in the existing research is a potential “cooperation bias” in which participants likely overestimate their willingness to share knowledge. Future KS research should investigate the dark underbelly of knowledge activities in organizations, including investigations of knowledge hoarding, withholding of knowledge to gain personal advantage, and “contributing” worthless information to gain (through gaming) personal payoffs.

The meta‐analysis results herein contribute to the KS literature by identifying the determinants of KS, and an important potential limitation of much existing KS research.

Environmental consequences increasingly influence management strategy and choice. The purpose of this paper is to investigate the effects on attention and investment of: incorporating environmental data into a balanced scorecard (BSC), called the sustainability balanced score card (SBSC) and the organization of environmental accounting information.

In a between‐participant design, participants (n ≈ 95) chose from among two investments using BSCs. Participants were randomly assigned to one of three conditions: no environmental data (control or BSC condition); environmental data embedded within the traditional BSC (four‐perspective SBSC); or environmental data added to a BSC as a standalone fifth perspective (five‐perspective SBSC).

Investment to achieve environmental stewardship objectives was greater with the four‐perspective SBSC than the traditional BSC. In addition, participants were most efficient, i.e. spent the least total time, and least time per data element examined, with the four‐perspective SBSC. Finally, the time spent examining, and decision weight given to, environmental data were unrelated.

Professional managers and accountants may have greater knowledge of environmental metrics than do students, who are the participants in this study; hence, the results may not generalize to higher knowledgeable professionals since their processing of environmental data may differ from the lower knowledge participants of this study.

The form (i.e. organization) of environmental accounting data changed the allocation of participants' attention while the presence of environmental accounting data changed participants' investments; hence, both the presence and form of environmental accounting information influenced decision making.

This study is among the first to show differing influences from both the presence and organization of environmental accounting data on attention and investment.

This paper aims to adapt Simons’ (1995b) theory of the role of information technology (IT) in shaping and facilitating the levers of control (i.e. the Levers of Control Applied to Information Technology – LOCaIT) as a framework for investigating how eBay’s business strategy was realized through its management control system (MCS) in the first 10 years of the online auction market.

The qualitative method uses data from public record interviews, teaching cases, books, Securities and Exchange Commission filings and other archival sources to longitudinally trace the realization of eBay’s strategy through its MCS and IT.

Realizing its strategy through the eBay MCS necessitated a diagnostic control system unlike any previously seen. This system created a close-knit online community and enabled buyers and sellers to monitor one another’s performance and trustworthiness.

The LOCaIT theory facilitated understanding the core aspects of the realization of eBay’s strategy through its MCS and IT. However, LOCaIT largely omits the strong linkages evident among elements of the MCS, the importance and necessity of building a core IT infrastructure to support eBay’s strategy and the central role of building consumer trust in the realization of this strategy.

eBay’s MCS is now, perhaps, the world’s most widely imitated model for creating online trust and user interactions (e.g. Yelp, TripAdvisor, Amazon). In addition, eBay’s MCS was “sold” as a consumer product that was instrumental in facilitating consumer trust in the online auction market.

Contributions include: tracing the creation, growth and evolution of, perhaps, the world’s largest and most widely imitated MCS, which redefined the boundaries of accounting systems monitoring; and testing the range, usefulness and limitations of Simons’ LOCaIT theory as a lens for understanding eBay’s use of IT in their MCS.

This paper aims to explore accounting across time and space via novels.

The paper uses distant readings.

The paper reveals peculiarities and commonalities of the work of Certified Public Accountants 70 years ago and now.

The originality/value is to be decided by readers.

Because information is vital to effective decision making, the fostering of conditions which promote effective use of existing channels of information is therefore seen as a prime element contributing to organizational survival and success (Fulmer et al, 1990). In particular, the way in which characteristics of individuals and the attributes of the tasks they perform, affect the use of different information sources is a pertinent issue in organizational analysis. It is also an important consideration in information systems development and management. Much of the existing research in this area has been dominated by attempts to define appropriate modes of information processing and the construction of models that might enhance effective communication (O'Reilly, 1982; Schick et al, 1990; Kim 8c Lee, 1991). The importance of this area of research has been heightened by the dynamics and complexities of industrial organizations and the need for various modes of information processing to address these dynamics (Kim & Lee, 1991). Also, because the appropriate use of information is the ‘life‐blood’ of organizational dynamics, the identification of aspects that might affect differential use of various channels (of information) is fundamental to an understanding of the area.

Man has been seeking an ideal existence for a very long time. In this existence, justice, love, and peace are no longer words, but actual experiences. How ever, with the American preemptive invasion and occupation of Afghanistan and Iraq and the subsequent prisoner abuse, such an existence seems to be farther and farther away from reality. The purpose of this work is to stop this dangerous trend by promoting justice, love, and peace through a change of the paradigm that is inconsistent with justice, love, and peace. The strong paradigm that created the strong nation like the U.S. and the strong man like George W. Bush have been the culprit, rather than the contributor, of the above three universal ideals. Thus, rather than justice, love, and peace, the strong paradigm resulted in in justice, hatred, and violence. In order to remove these three and related evils, what the world needs in the beginning of the third millenium is the weak paradigm. Through the acceptance of the latter paradigm, the golden mean or middle paradigm can be formulated, which is a synergy of the weak and the strong paradigm. In order to understand properly the meaning of these paradigms, however, some digression appears necessary.