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We examine the role of past litigation in the selection of independent auditors. Using a sample of persons typically involved in auditor selection, we find that any litigation announcement alleging audit improprieties greatly reduces the auditor’s likelihood of hire regardless of the type of legal action announced or the degree of direct involvement by the auditor. Based on these findings, litigation imposes an indirect (and potentially substantial) cost by impeding the CPA’s ability to attract new clients.

The chapter explores the possibilities related to using ChapGPT in tax education. Specifically, we address how tax has historically been taught in higher education and how the use of new and developing artificial intelligence (AI) tools such as ChatGPT can enhance this process going forward. The key takeaway is that AI tools are just that – tools. While tools can be effective in the problem-solving process, they are not a substitute for natural intelligence. Some basic level of subject matter knowledge is necessary to formulate the appropriate question or prompt at the beginning of the process. Additionally, a certain level of subject matter knowledge is needed to ensure that the response ultimately generated by the technology is logical, makes sense, and most importantly, provides the information necessary to appropriately address the problem at hand.

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.

The purpose of this paper is to investigate how to make tele‐operated tasks easier using an expert system to interpret joystick and sensor data.

Current tele‐operated systems tend to rely heavily on visual feedback and experienced operators. Simple expert systems improve the interaction between an operator and a tele‐operated mobile‐robot using ultrasonic sensors. Systems identify potentially hazardous situations and recommend safe courses of action. Because pairs of tests and results took place, it was possible to use a paired‐samples statistical test.

Results are presented from a series of timed tasks completed by tele‐operators using a joystick to control a mobile‐robot via an umbilical cable. Tele‐operators completed tests both with and without sensors and with and without the new expert system and using a recently published system to compare results. The t‐test was used to compare the means of the samples in the results.

Time taken to complete a tele‐operated task with a mobile‐robot partly depends on how a human operator interacts with the mobile‐robot. Information about the environment was restricted and more effective control of the mobile‐robot could have been achieved if more information about the environment had been available, especially in tight spaces. With more information available for analysis, the central processor could have had tighter control of robot movements. Simple joysticks were used for the test and they could be replaced by more complicated haptic devices. Finally, each individual set of tests was not necessarily statistically significant so that caution was required before generalising the results.

The new systems described here consistently performed tasks more quickly than simple tele‐operated systems with or without sensors to assist. The paper also suggests that the amount of sensor support should be varied depending on circumstances. The paired samples test was used because people (tele‐operators) were inherently variable. Pairing removed much of that random variability. When results were analysed using a paired‐samples statistical test then results were statistically significant. The new systems described in this paper were significantly better at p<0.05 (95 per cent probability that this result would not occur by chance alone).

The paper shows that the new system performed every test faster on average than a recently published system used to compare the results.

This paper presents new prototype powered wheelchair systems that are easy to use and safe. The systems use simple ultrasonic sensor systems to assist users in steering their powered wheelchairs. The new systems could improve the chances of some disabled children learning that behaviour and interaction with the environment can be controlled. An overview of the benefits to be offered by an automated wheelchair is included. Some results, problems and difficulties are described along with an assessment of the current position and the way forward.

The purpose of this paper is to explore the role of analysts in providing information to support business model innovation.

This paper is based on initial research by two of the co-authors on business models (Stott et al., 2016), to which is added the experience of members of the team in working in strategic analyst firms or in working closely with clients of business analyst firms and further secondary data.

The findings of this paper show that analysts could do more to help their clients capture the opportunities and meet the threats of business model innovation, but this may require business leaders and analyst firms to think differently about their mutual relationship, particularly the briefs that clients provide analysts and how analysts aggregate information to provide a clearer picture of business model choices and their likely consequences.

This paper needs confirmation of views by primary empirical research.

This study identifies the need for firms to brief their analysts to provide much enhanced information concerning business model opportunities and threats, and for teachers and researchers in marketing to become more closely acquainted with the business model literature and analyst reports and processes.

As the idea of business model change becomes a more acceptable part of the strategic armoury of firms, the understanding of the information requirements to support such change to become more widely understood, and business model change to be consequently more common can be expected. This paper contributes to the understanding of the information requirements involved in such changes.

This study highlights the gap in the discussion of information provision to business leaders concerning business model innovation requirements and threats.

Describes a new reliable low‐cost ultrasonic ranging system to assist in steering a powered wheelchair. Detection algorithms have been created and implemented on a micro controller based stand‐alone system suitable for a tele‐operated vehicle. The detection uses the gradient of the echo envelope and is resistant to noise and inconsistencies in the detection circuitry. The sensor array was considered as separate sensors, working independently so the system could quickly gather separate sets of range information. These sets were overlaid on to a 2D grid array. The new system is cheaper and simpler than available systems for powered wheelchairs.

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Tenn. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.