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Unlike quantitative studies, interview data generally cannot be validated; yet, they are typically the only evidence of the research. This study develops protocols for using verbatim interview quotations in research and for assessing the quality of interview quotations.

This research reviews 20 empirical papers using in-depth interviews containing 600 interview quotations to examine authors' approaches to verbatim interviewee quotations. The research analyses the sample papers for interview transcript handling, selection of quotations, the number and length of interview quotations, how they are placed and presented, the proportion of interviewee voices reproduced in quotations and the disclosure of protocols for translating and editing quotations. This paper includes illustrative interview quotations as exemplars of best practice.

Given the modest discussion of the principles influencing the reproduction of quotations in research, this study develops a framework for evaluating prior research. Researchers use a wide variety of practices to reproduce interview quotations in accounting research. The issues derived from this review, and their application to interview-based papers, frame an argument for a general set of quality criteria and protocols rather than rigid rules for assessing qualitative work. These criteria can serve as anchor points for qualitative evaluation.

There is little guidance on the use of interview quotations in qualitative research which this study bridges.

The purpose of this paper is to examine investors' perceptions of the usefulness of continuous online auditing (COA) prior to and after the Sarbanes‐Oxley (SOX) Act and assesses the current value relevance of continuous auditing. The paper examines two research questions: first, whether continuous online audits significantly impact investors' perceptions of firm risk and, consequently, the value of a firm and second, whether continuous online audits have a greater impact on investor assessment of a firm's risk subsequent to SOX.

A 2 × 2×2 × 2 between participants laboratory experiment was conducted. Technology risk was manipulated at (e‐commerce risks versus no e‐commerce risks), traditional financial risk was manipulated at (high financial leverage versus low financial leverage), COA was manipulated at (traditional annual audit versus continuous online audits), and pre‐ and post‐SOX was tested (2002 sample versus 2005 sample). The primary dependent variables used were investors' assessment of firm risk and investors' assessment of earnings per share estimates. Additionally, investors' confidence in their investing decision was captured.

Results indicate a demand for COA as reflected in investors' reduced firm risk estimates, and increased confidence in estimates. Comparative results from the 2005 sample and the 2002 sample indicate that the value relevance of COA has increased after the introduction of SOX in July 2002. We attribute this shift to investors' perception that COA is a factor that helps mitigate firm risk and relatedly boosts investor confidence in their investing decisions.

Only a single proxy for traditional business risk (financial leverage) is examined. Future studies need to examine the ability of continuous online audits to mitigate other types of traditional business risks.

The study establishes the current economic feasibility of continuous online audits. Additionally, the most insightful finding of the study is that the value relevance of COA has increased after the introduction of SOX. This shift is due to investors' perceptions of COA as a factor that mitigates firm risk and helps boost confidence in their investing decisions. Implications for the profession, the classroom and public policy are discussed.

This paper reports on the research conducted into the adaptations Canadian public sector auditors have made to the emergence of e‐commerce and e‐business in the delivery of public services.

A comprehensive review of the literature was completed as a foundation for creating a semi‐structure interview questionnaire used in a series of interviews with audit executives from 20 audit organizations in Canada's public sectors.

The study found a distinct disconnect between what is reported in the literature and what has actually happened in practice. Practicing auditors do have a significant interest in the impact of e‐business on the audit profession specifically and on their client organizations generally. But there is significant disagreement about whether e‐business constitutes just another set of technologically mediated changes, not much different from the many others of the past 30 years, or whether e‐business is truly disruptive in nature. The consequence of this disagreement is difference in audit practice among constituencies and highly variable dependency on external expertise in favour of developing internal capacity.

The research is limited to internal auditors of public sector organizations in Canada.

A key area for future research is the impact on e‐business on horizontality of management practice in the public sector and the need for more holistic audit interventions.

The paper identifies key differences between what is said in the literature and what is done on the ground. It identifies key lessons from audit experience related to evolving e‐government, including the management of new risks. The research is valuable to both researchers and practicing public sector audit executives alike.

The present study examined the role of voice in facilitating interdisciplinary collaboration. According to the group-value model of procedural justice, voice relates to interpersonal relationships among coworkers because it facilitates a greater interest in helping the group (e.g. group-serving behavior). We argue that because of the relationship between voice and one type of group-serving behavior--advice sharing--that greater perceptions of voice would also predict more collaboration. In a field study examining collaborative social networks among university researchers, we found that greater perceptions of voice positively related to both degree of advice sharing and collaboration. Moreover, the extent to which individuals shared advice fully mediated the relationship between perceived voice and collaboration. Implications for voice and collaboration are discussed.

Knowledge workers live and work in a technology-enabled, push-notification world full of interruptions that create information overload, often requiring these workers to utilize task switching as a mechanism to meet multiple competing tasks' demands. Previous research has examined both the positive and, more often, negative effects from interruptions and task switching on knowledge workers' performance. However, this paper aims to examine knowledge workers' agentic approach to managing interruption signals and consequent task switching to remain dedicated to the task at hand.

Using an inductive grounded theory approach, we analyzed data from semi-structured interviews with knowledge workers regarding their experiences with task management strategies in interruption-heavy environments.

The results indicate the emergence of a new construct that we define as “task adherence.” We identified behavioral and technological mechanisms that knowledge workers employ to adhere to tasks, and we also categorized a host of environmental, personal and task-related factors that influence a knowledge worker's task adherence level.

This study offers a novel conceptualization of key determinants of knowledge workers' task management. Through insights into how knowledge workers purposefully prepare for and address potential interruption signals, as well as manage task switching from subsequent interruptions, managers may be able to design new work processes to improve task performance.

In a world of interruptions, task adherence adds to and clarifies a missing element in the time and task management dilemma that can enhance future efforts in designing strategies that enable knowledge workers to be more productive.

This paper synthesizes the extant geographically distributed work literature, focusing on how geographic distribution affects coordination and communication, knowledge sharing, work design, and social identity. Geographically distributed audit arrangements, such as group audits and offshoring, are becoming increasingly prevalent in audit practice. However, little empirically is known about how working across cities, countries, and continents affects auditors, the audit process, or audit quality. To this end, the synthesis seeks to stimulate research investigating the implications of geographically distributed work arrangements in auditing, by surveying the extant literature within the management and social psychology disciplines and developing eighteen research questions for future audit research to consider. The synthesis reveals that geographically distributed audit work is likely to be very different from work performed in more traditional arrangements and therefore cannot be treated by audit researchers, practitioners, or standard setters as replications of domestic processes abroad. As a result, the synthesis focuses on building a greater understanding of the changes in day-to-day auditing, the consequences of such changes, and interventions that may moderate the challenges encountered in geographically distributed audit arrangements.

The purpose of this paper is to present a critique of published research access and peer review, considering their impacts on accounting scholarship.

The paper is based on literature and publishing document review, experiential reflections and argument.

The authors reveal changes in publishing formats and accessibility, the challenges of managing research quality and significance and the challenges of avoiding constraint and foreclosure of significant new knowledge and its effective dissemination.

This paper discusses the research and publishing community’s opening to new, flexible opportunities for knowledge creation and dissemination.

The discussion challenges the status quo of traditional academic journal publication and points to an innovative future.

This study aims to explore the relation between the qualities of the information system (IS), management accounting adaptability (MAA) and its effectiveness.

This study involves the development and empirical testing of a model where the qualities of the IS and management accounting effectiveness (MAE) are mediated by MAA.

Information system flexibility (ISF) and shared knowledge had a significant and positive relation to MAA, which in turn had a positive and significant relation to MAE. There was also a moderation effect of ISF on the relation between IS integration and MAA.

IS integration in itself may not lead to management accounting stability, but it is the lack of flexibility of the system and lack of cooperation between the stakeholders that might lead to its stagnation.

Organizations are advised to implement solutions that are relatively flexible and modular, as well as encourage cooperation between stakeholders to fully leverage and improve the existing system.

The study extends the discourse on the interaction between management accounting and ISs by exploring the role of a number of factors that drive MAA.

The Daily Telegraph has recently published several articles and a considerable amount of correspondence relating to malt whisky and the tricks of the whisky trade. As is usually the case when a daily newspaper takes up a subject of this kind, a number of well ‐ meaning people make a variety of suggestions as to what ought to be done to secure the purification of the particular Augean stable under discussion and to ensure the reception by the purchaser of the article which he really desires to have. But what ought to be done and what can be done are two very different things, and the question of what it is possible to do in the present state of scientific knowledge—and under the existing law as it is at present administered— is, as a rule, avoided by the writers referred to. It has been suggested, for instance, that it should be made compulsory that all vessels in which spirits are sold should bear a label distinctly stating the exact nature of the contents of such vessels. This would be an excellent suggestion if it could be effectively carried out, but, before this can be done, it is necessary to devise a method of compulsion. A man who sells as malt whisky an article mainly or entirely composed of spirit to which that title should not be applied would not have any very serious scruples as to the truth of the statements which appear on his labels. He must be compelled to act honestly by some sufficient force, and, short of a law which would permit the manufacture and “blending” of whisky to be carried out by certain persons only, according to specified rules, and under strict Government supervision in every case, no legislative enactments whatever would have the effect of preventing the various forms of this particular fraud. At present there are no legal definitions whereby the composition and characters of the articles described as “malt whisky” and “whisky” are laid down, excepting the definitions which may be held to be implied in the application of the 6th section of the Sale of Food and Drugs Act of 1875 to the case. This section requires that an article shall be of the “nature, substance, and quality demanded by the purchaser.” On the strength of this section it is quite unjustifiably assumed that the compulsion referred to can be effectively secured by the operation of the Sale of Food and Drugs Acts. According to our legal system it is essential under the criminal Acts— and the Food Adulteration Acts are criminal Acts—for the prosecuting authority to prove beyond all possibility of question that a person charged with an offence is guilty of that offence, and, in regard to the matter under consideration, it would therefore be necessary to absolutely prove by scientific evidence that any given mixed spirit, for the sale of which as malt whisky a prosecution had been instituted, was not of the nature, substance, and quality of the article demanded. Under the present conditions relating to sampling under the Acts this would be impracticable, except, possibly, on very broad lines; and, assuming that scientific investigation resulted in the possibility of fixing clear and definite points of distinction between the true and the false, there would still be the enormous difficulties and the heavy expenses attending the proving of offences of this character to the satisfaction of the Courts—difficulties and expenses which local authorities cannot fairly be expected to face. If, after the lengthy and expensive investigations that would be necessary, and which could only be properly carried out with Government aid, by a scientific Commission appointed by the Government, it were found possible to establish working definitions and standards, these would necessarily be only applicable to a limited extent, just as is at present the case in regard to milk and butter; while the question of quality can never be dealt with under repressive Acts of, Parliament of any kind. Assuming the establishment of standards of some kind we fully admit the possibility, under altered legal conditions, of checking the grosser forms of whisky sophistication by the employment of legal machinery, as is done with various other products; but vast amounts of various spirit mixtures could still be sold under false names with impunity. We should still have with us the legalised inferiority and the legalised adulteration of comparatively minor type which we have in the case of milk and butter. What is required and what alone can be effective, in dealing with sophistications which the law can never reach, is the provision of adequate and entirely independent guarantees which are based both on permanently‐applied analytical investigations carried out upon quantities of material which are not absurdly limited, and on a system of permanent and independent inspection,—both being supplied by some authority or authorities of sufficient standing. While the statements made by a reputable firm ought to carry weight, and ought, no doubt, to be accepted as valuable so far as they go, there is always necessarily and obviously a great element of weakness in the declarations put forward by a firm with respect to its own products. Particularly in view of modern commercial conditions something very much stronger than a personal asseveration as to the purity and excellence of one's own goods is now in reality required. That this is the case is shown by the fact that the demand for independent guarantees has recently been repeatedly voiced in the general press. The public are badly in want of education on all such questions and the Daily Telegraph is entitled to the thanks of the community for having initiated a discussion which can only be productive of good results in this direction.

The purpose of this paper is to review and integrate the extensive literature base which examines judgment and decision‐making biases, to introduce this literature to the field of supply management, to create a valid, mutually exclusive, and exhaustive taxonomy of decision biases that can affect supply managers, and to provide guidance for future research and applications of this taxonomy.

The authors use a qualitative cluster analysis, combined with a Q‐sort methodology, to develop a taxonomy of decision biases.

A mutually exclusive, and exhaustive taxonomy of nine decision biases is developed through a qualitative cluster analysis. The Q‐sort methodology provides initial confirmation of the reliability and validity of the cluster analysis results. The findings, along with numerous examples provided in the text, suggest that supply management decisions are vulnerable to the described biases.

This paper provides a comprehensive review of the judgment and decision bias literature, and creates a logical and manageable taxonomy of biases which can impact supply management decision making. The introduction and organization of this vast extant literature base provides a contrasting perspective to much of the existing supply management research, which has incorporated the assumption of the rational agent, or what is known in the economics literature as homo economicus. In addition, the authors describe the use of qualitative cluster analysis and the Q‐sort methodology, techniques which have been used rarely if at all in within the field of supply chain management.