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This study examines the relative efficacy of groups in both virtual and traditional face-to-face courses, as well as differences in group dynamics between the two delivery methods. We surveyed students in online and traditional classroom sections of the same intermediate-level cost accounting course about their perceptions of group processes, general satisfaction with group work, learning outcomes, and group communications. Traditional classroom students were more positive about their group processes and learning outcomes than were online students. They also were more likely to agree that the learning benefits of group work outweighed the costs, (e.g., uneven and inefficient work distribution.) Our findings suggest that instructors who use groups in online courses should specifically consider the potentially negative effects of such factors as workload imbalances when designing group learning activities so that learning objectives are not adversely affected.

Prior experimental budgeting research has focused primarily on individuals’ budget setting and little experimental research has examined budgeting in a group setting. Using a controlled experiment, this study extends prior participative budgeting research by examining the effects of aggregation levels of performance feedback and task interdependence on budgetary slack and the effects of different levels of feedback on group performance in a group participative budget setting.

The results suggest that aggregation levels of performance feedback differentially impact budgetary slack and group performance. Providing both group and individual performance feedback increases group performance and reduces budgetary slack compared to providing group performance feedback only. Providing information about other subordinates’ performance further increases group performance and reduces budgetary slack beyond the effects of providing individual workers information only about their own performance. The results indicate that task interdependence also affects the level of budgetary slack. Specifically, high task interdependence groups created more budgetary slack than did low task interdependence groups.

Examines the effects of the outcome of an over‐budget audit on supervisors' perceptions of the auditor's performance.

Uses a cognitive model developed by Lipe. In a computer‐based experiment and an external audit context, professional auditors assumed the role of a supervisor evaluating a subordinate. Participants assessed the excess audit time in terms of perceived benefits to the firm and subsequently evaluated the job performance of the auditor.

The results provide partial support for Lipe's model, but differ in some respects. Interestingly, the effect of audit findings on the perceived benefit to the firm was not significant after considering experience in public accounting, but experience was not related to the actual performance evaluation. Instead, the audit outcome significantly affects the evaluation.

The level of benefit perceived from the audit was also associated with framing the audit time in terms of a “cost” or “loss”. Finally, as subjects tended toward framing the excess time as a “cost”, they evaluated the auditor more favorably.

The purpose of this study is to examine the efficacy of corporate governance systems in enhancing earnings quality during the recent global financial crisis (GFC). The literature provides insight into the corporate governance–accruals quality relationship during periods of relative financial stability. However, little is known about periods of unexpected financial shocks such as the GFC.

The sample consists of 340 companies (1,020 firm years) listed on the ASX during 2007-2009. Factor analysis is used to compute corporate governance factors. Seemingly unrelated regression (SUR) is used to test the impact of pre-GFC corporate governance on accruals quality during the GFC.

Consistent with prior research, the findings suggest that good corporate governance is positively related to accruals quality before the GFC. More importantly, the impact of good governance intensifies during the GFC, where the mitigating role of governance is arguably under pressure. Furthermore, during the GFC, good corporate governance also affects the level of asset impairment.

The study provides empirical evidence that the relationship between good corporate governance practices and accruals quality is amplified during the GFC. The results support the efforts of market regulators to improve the governance of companies and make them stronger during financial crises.

The study is an important addition to corporate governance research because it tests governance dynamics in a unique crisis period and establishes that corporate governance structures are effective when most needed.