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The purpose of this paper is to investigate how the brainstorming component of Statement of Auditing Standards (SAS) No. 99 influences decision aid use and reliance, and the effectiveness of fraud risk assessment.

The research framework links the influences of the fraud assessment setting and decision aid reliance. The hypotheses are tested in an experiment with two manipulated factors: setting (group or individual) and decision aid (provided or not provided).

The results of the study provide insight on how the brainstorming impacts fraud risk assessment, decision aid use and decision aid reliance. The results show that groups using a decision aid with fraud risk factors demonstrate superior decision quality and effectiveness even with lower decision aid reliance.

The influence of the setting (group or individual) on the fraud evaluation and detection is highlighted.

This paper will be informative for auditors and firms involved in designing an efficient and effective fraud risk assessment.

This paper integrates the fraud risk assessment and decision aid literature to evaluate decision quality and effectiveness of group fraud risk assessment.

The Editor and Associate Editors at AABR would like to thank the many excellent reviewers who have volunteered their time and expertise to make this an outstanding publication. Publishing quality papers in a timely manner would not be possible without their efforts.

Acquisitions of bankrupt firms can be beneficial because the bankrupt targets may be more receptive to acquisition offers for the purpose of survival, courts can override any resistance that may occur, information on the target is disclosed within the formal reorganization plan, acquirers can accrue tax benefits, and acquirers may assume favorable debt contracts. However, two disadvantages of acquiring a bankrupt firm are higher costs of completing the conversion and the high degree of uncertainty about the target's future cash flows. Results of our analysis suggest that firms announcing acquisitions of bankrupt targets experience favorable wealth effects. Thus, the market appears to anticipate that the present value of future cash flows derived from the target will exceed the cost of the acquisition. Our analysis also found that acquisitions of bankrupt firms yield more favorable wealth effects than acquisitions of healthy firms. The acquisitions of bankrupt firms were especially well received by the market when the acquirer was the sole bidder and when the target's business was closely related to that of the acquirer.

This research is a 6-year extension of Bernardi's (2005) initial ranking of the top ethics authors in accounting; it also represents a broadening of the scope of the original data into accounting's top-40 journals. While Bernardi only considered publications in business-ethics journals in his initial ranking, we developed a methodology to identify ethics articles in accounting's top-40 journals. The purpose of this research is to provide a more complete list of accounting's ethics authors for use by authors, administrators, and other stakeholders. In this study, 26 business-ethics and accounting's top-40 journals were analyzed for a 23-year period between 1986 through 2008. Our data indicate that 16.8 percent of the 4,680 colleagues with either a PhD or DBA who teach accounting at North American institutions had authored/coauthored one ethics article and only 6.3 percent had authored/coauthored more than one ethics article in the 66 journals we examined. Consequently, 83.2 percent of the PhDs and DBAs in accounting had not authored/coauthored even one ethics article.

Develop an “experience” brand that takes missions out of boardrooms and puts them into the hands of front‐line employees.

The purpose of this paper is to describe the use of Simone de Beauvoir's feminist existentialist philosophy in an empirical research study concerned with the career choices of women professional accountants.

A theoretical framework, based on de Beauvoir's philosophy, is developed. It is argued that her feminist philosophy provides an appropriate theoretical lens for the study of careers. The challenges encountered in developing this approach together with their resolution are described.

The theoretical framework informs the analysis and critique of the stories of career told by 13 women chartered accountants. Multiple meanings for the oft‐reported categories for leaving public accounting surface, extending the women‐in‐accounting literature.

The use of a structured tool may obscure certain aspects of career or unduly highlight other aspects. The framework should be used in future studies of the careers of women professionals, e.g. lawyers and minority groups, such as men of colour to assess its contribution beyond the current study.

The generated insights can be used by the accounting firms to develop alternative human resources policies and practices in an effort to retain women accountants and by the profession in assessing the nature of the work.

The development of a research methodology incorporating individual voices, the role of personal agency in career and feminist existentialism, all of which are often absent from the research concerned with women accountants provides a more in‐depth understanding of careers and a way forward for further research on the subject.

The California State University System (CSU) utilizes a cooperative buying program to provide a wide range of electronic resources at the lowest negotiable prices. The System’s Electronic Access to Information Committee (EAR) surveys campus needs, identifies and reviews resources, and makes recommendations for purchase. The CSU Software and Electronic Information Resources Office arranges product demonstrations and negotiates contracts. This paper reviews the history and operations of EAR and SEIR, the Principles for the Acquisition of Electronic Information Resources, and the Criteria and Recommendations for an Initial Core Collection. The advantages, disadvantages, and future of this approach will also be considered.

Using a sample of 86 countries over the 1960–1999 period, this paper investigates the differential growth effects of ethnic division across cultural regions. While the evidence supports a negative relationship between ethnic fragmentation and economic growth, this relationship is significant only for Africa and Latin America. This study also uses a religious measure of ethnic fragmentation, and finds that religious diversity has a positive impact on growth. This impact, however, is present only in the Middle East and East Asia. Some possible reasons behind the heterogeneous effects of ethnic diversity are also explored.