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This study examines the scholarly output of accounting researchers in the periods surrounding a change in university affiliation. Our expectation that publishing activity will increase in periods around an institutional change is based on expectancy theories and informed by studies on the contract year performances of professional athletes. Using a sample of 635 accounting professors who switched universities between 2008 and 2014, the authors find evidence that accounting authors who switch universities publish more in the years around a switch compared with other years. Our research contributes to the literature on changes in university affiliation by documenting a contract year phenomenon operating within accounting academia. Practical implications for college administrators are also discussed.

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.

This paper ranks university faculties, accounting doctoral programs, individual behavioral accounting researchers, and the most influential articles based on Google Scholar citations to publications in Advances in Accounting Behavioral Research (AABR). All articles published in AABR in its first 15 volumes are included and four citation metrics are used. The paper identifies the articles, authors, faculties, and doctoral programs that made the greatest contribution to the development of AABR. Such an analysis provides a useful basis for understanding the direction the journal has taken and how it has contributed to the literature (Meyer & Rigsby, 2001). The h-index and m-index for AABR indicates it compares favorably among its peers. Potential doctoral students with an interest in behavioral accounting research, “new” accounting faculty with an interest in behavioral accounting research, current behavioral accounting research faculty, department chairs, deans, and other administrators will find these results informative.

Blockchain is an innovative and emerging technology that allows the structuring of open data in a secure and decentralized manner. This technology, coupled with artificial intelligence (AI), is a driver of digital transformation that permeates all sectors of the economy. In this context, it becomes relevant to understand the applicability of AI and blockchain in education, more specifically their use in higher education. Thus, the following problem arises: how can blockchain technology and AI be applied to higher education? To answer this problem, the following objective was set: to map by means of a scoping review how AI and blockchain can be applied in education as a technology for higher education. To this end, a bibliometric search was conducted in the Web of Science (WoS) and Scopus databases, adopting the PRiSM methodology for scoping review. The results showed that blockchain and AI can be used in higher education through a smart contract that serves to motivate teamwork and student involvement in activities performed in the school context and also to increase machine reliability by establishing a chain of information. It is also concluded that these technologies will help form a generation ready to work in a more collaborative way, adopting attitudes of sustainability in its local and global context for solving complex problems of everyday life in the 21st century.

This paper explores the contribution of the AAA Symposium on Ethics Research in Accounting to fostering accounting ethics research. For a 17-year period, the contributors, their schools of affiliation, and their research topics were analyzed to determine the extent of and trends in accounting ethics research. The research rankings of the contributing authors were examined in business ethics journals, top-40 accounting journals, and accounting education journals. Institutional rankings identify supportive places to do accounting ethics research. The impact of significant accounting scandals such as Enron and Madoff was examined and a financial scandal “bump” in paper presentations was found. Authors affiliated with Texas schools had papers following the state requirement of an ethics accounting course. A large amount of ethics education-related research was also presented at the Ethics Symposia. Overall the study results indicate that the Symposium with its AAA affiliation is a high-quality venue for paper presentation.

This chapter outlines complex and conflicting issues related to designing tall buildings. It gathers a vast amount of fragmented criticism and concerns and organizes them around the three pillars of sustainability: social, economic, and environmental. Mapping out the “unsustainable” aspects forms the foundation for addressing them in future research and tall building developments. The chapter engages the reader with a preliminary discussion on potential solutions to the outlined problems. It also balances extensive criticism by highlighting the virtues and advantages of tall buildings. Consequently, this chapter forms a foundation for improving the sustainability of tall buildings whenever and wherever they are constructed.

This study empirically investigates whether graduate degrees (MBA, MSA and MST) earned by candidates affect their performance on the CPA exam. By examining more than half million first-time exam sittings taken during the period 2005–2013, the authors find that candidates with a graduate degree performed better on each section of the CPA exam than those who only have an undergraduate degree. In addition, the authors find that the type of graduate degree also has an effect on the CPA exam performance. While candidates with an MBA degree generally performed better on the BEC section than those with an MSA or MST degree, those with an MSA degree performed best on the AUD and FAR sections; and those with an MST degree exceled on the REG section. This study contributes to the existing literature on the determinants of CPA exam success. In addition, this investigation provides valuable insights to candidates, academics and regulators. The findings of this chapter should be useful for academic administrators as they revise their accounting curricula to prepare for the new CPA licensure model. Furthermore, the results of this study should benefit accounting regulators in determining education requirements for future CPAs.