ABSTRACT
For the period 2013–2017, we examine top contributors to five practitioner journals published by leading U.S. accounting practitioner or professional organizations, based on an analysis of ...the authorship of over 1,000 main articles. Further, we survey leading contributors. Our authorship analysis reveals that the leading academic institutions and academic authors in practitioner journals are more likely to be top 100 in accounting education research, rather than in traditional academic accounting research. Further, most of the academic authors are tenured faculty members, and many have extensive practice experience. While some large accounting firms are leading contributors to practitioner journals, most of the top non-academic institutions are other accounting, consulting, and law firms. The survey findings highlight that authors' key motivations to publish in practitioner journals relate to potentially contributing to/influencing practice and gaining wide readership of their work, but the formal rewards to authors often are limited.
ABSTRACT
This essay addresses key needs for research in five areas related to developing and utilizing accounting faculty: faculty development (the backgrounds of who enters academia, how these ...individuals are trained in doctoral programs, and what advice is given to them), faculty management (the ongoing performance measurement and reward systems that are applied to individual faculty members), faculty portfolio (who provides administrative oversight, how workloads may vary across individuals, and how faculty are utilized), departmental culture (broader issues of culture), and academic freedom (the climate of academic freedom). Within each area, we pose research questions designed to provide faculty members and administrators with insights to enhance the development and utilization of accounting faculty.
Members of the former (dismissed) EPA Particulate Matter Review Panel argue that current air-quality standards for fine particles (<2.5 μm in diameter) are insufficient and that the EPA-proposed plan ...to retain them will result in tens of thousands of premature deaths annually.
ABSTRACT
The academic accounting labor market is experiencing rapid changes on several fronts. We examine accounting program leaders’ perceptions of Assistant Professor hiring criteria, including how ...the criteria have changed in recent years. We ask program leaders to provide qualitative perspectives, rate the importance of 56 possible hiring criteria, and, in a supplemental analysis, rank and rate four hypothetical Assistant Professor candidates. Based on responses from 54 accounting program leaders, the results reveal a complex setting with research and teaching considerations, a focus on collegiality and professional experience, and an increasing focus on diversity. Specifically, Research Intensive schools (Carnegie R1 and/or doctorate in business) are more top-tier research and top-tier doctoral program focused, while Non-Research Intensive schools (all others) are more focused on general skills, other refereed journals, practitioner research, teaching experience, service, CPA licensure, and other professional certifications.
Background Ineffective communication among members of a multidisciplinary team is associated with operative error and failure to rescue. We sought to measure operative team communication in a ...simulated emergency using an established communication framework called “closed loop communication.” We hypothesized that communication directed at a specific recipient would be more likely to elicit a check back or closed loop response and that this relationship would vary with changes in patients’ clinical status. Methods We used the closed loop communication framework to code retrospectively the communication behavior of 7 operative teams (each comprising 2 surgeons, anesthesiologists, and nurses) during response to a simulated, postanesthesia care unit “code blue.” We identified call outs, check backs, and closed loop episodes and applied descriptive statistics and a mixed-effects negative binomial regression to describe characteristics of communication in individuals and in different specialties. Results We coded a total of 662 call outs. The frequency and type of initiation and receipt of communication events varied between clinical specialties ( P < .001). Surgeons and nurses initiated fewer and received more communication events than anesthesiologists. For the average participant, directed communication increased the likelihood of check back by at least 50% ( P = .021) in periods preceding acute changes in the clinical setting, and exerted no significant effect in periods after acute changes in the clinical situation. Conclusion Communication patterns vary by specialty during a simulated operative emergency, and the effect of directed communication in eliciting a response depends on the clinical status of the patient. Operative training programs should emphasize the importance of quality communication in the period immediately after an acute change in the clinical setting of a patient and recognize that communication patterns and needs vary between members of multidisciplinary operative teams.
The degree to which warming of the planet will alter Asia's water resources is an important question for food, energy, and economic security. Here we present geological evidence, underpinned by ...radiometric dating and dendrochronology, and bolstered by hydrological modeling, indicating that wetter-than-present conditions characterized the core of the inner Asian desert belt during the Little Ice Age, the last major Northern Hemispheric cold spell of the Holocene. These wetter conditions accompanied northern mid-latitude cooling, glacier expansion, a strengthened/southward-shifted boreal jet, and weakened south Asian monsoons. We suggest that southward migration of grasslands in response to these wetter conditions aided the spread of Mongol Empire steppe pastoralists across Asian drylands. Conversely, net drying over the 20th century has led to drought that is unprecedented for the past ∼830 years, and that could intensify with further heating of the Asian continent.
•The Tarim Basin was wetter than today for most of the past 830 yrs.•Wet conditions correspond to Little Ice Age cooling.•Southward migration of rangelands facilitated spread of Mongol Empire.•Current warming could cause northward expansion of interior Asian deserts.
ABSTRACT
The three of us devote a significant portion of our research time to publishing in peer-reviewed practitioner accounting journals, in addition to our focus on traditional academic journal ...publishing. In this article, we first discuss overall considerations when publishing for practitioners, including finding topics, writing, statistics, and implications. Then, we describe the five types of practitioner papers we typically produce and how we develop each type of paper: small literature reviews, empirical papers, thought pieces, skills papers, and current topic updates. We conclude with discussion of related educational opportunities and issues, including using practitioner articles in class, exposing doctoral students to practitioner publishing, and getting academic credit for practitioner publishing in tenure, promotion, and annual performance reviews. At a time when accounting academia is seeking to enhance the relevance and impact of research, we hope this paper will prompt other academics to begin or increase their contributions to practitioner journals.
This study evaluates how the use of alternative fraud model practice aids affects external auditors’ fraud risk judgments. The extant fraud literature, including professional audit standards, focuses ...almost exclusively on the fraud triangle model (Cressey, 1973) and its components (i.e., pressure, opportunity, and rationalization) to explain the occurrence of fraud. However, the fraud triangle has not been tested empirically relative to other proposed fraud models designed to address the triangle’s limitations. For example, Wolfe and Hermanson (2004) proposed a fraud diamond model that adds individual “capability” to the fraud triangle as a fourth component reflecting the personal skills and attributes needed to recognize and act on fraud opportunities in an organization. A sample of 89 auditors in public accounting participated in a 2×2 experiment with fraud model practice aid type (fraud triangle or fraud diamond) and CEO risk level (low or high) manipulated randomly between subjects in a fraud risk assessment task. The results indicate a significant fraud model type effect, with auditors evaluating fraud risk factors based on a fraud diamond practice aid providing significantly higher (more conservative) fraud risk assessments than auditors evaluating fraud risk factors based on a fraud triangle practice aid. Subsequent factor analysis provides initial support for a revised fraud triangle that includes pressure, opportunity, and a broader capability dimension (that includes rationalization/attitude) as the three formative components.
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