Associate ProfessorDepartment of Accounting and Information Systems Rutgers Business School–Newark and New Brunswick

Current Topics in Accounting ResearchLiterature Reviews  Please exchange and read each other’s literature reviews  Consider whether it would be possible to integrate them, or to impro

Trang 1

26:010:680 Current Topics in

Accounting Research

Dr Peter R Gillett Associate Professor Department of Accounting and Information Systems

Trang 2

Current Topics in Accounting Research

OVERVIEW

 Literature Reviews

 Research Proposals

 Research Vocabulary

 Research Statistical Methods

 Readings for Week 11

Trang 3

Literature Reviews

 Please exchange and read each other’s literature reviews

 Consider whether it would be possible to

integrate them, or to improve either by adding material from the other

 Submit revised/improved reviews

 Prepare, together, a single integrated

Bibliography in EndNote and submit it by

April 20

Trang 4

Research Proposals

 Approval or otherwise by today

 Draft papers are due April 13

* Complete Literature Review and Hypotheses

* Draft of experimental method, measures, etc.

 Final papers are due April 27

* Include mock data to show what kind of analyses you will run

Trang 5

Research Vocabulary

 Scilicet

 Jack-knife

 Self-efficacy

Trang 6

Research Statistical Methods

 What statistical methods would you likely use if:

Independent Variable Dependent variable

(but dependent affected also by continuous factors)

Trang 7

 What statistical methods would you likely use if:

Independent Variable Dependent variable

(but dependent affected also by continuous factors) ANCOVA

Continuous Categorical (Dichotomous) Logistic Regression

(but dependent affected also by continuous factors) MANCOVA

Continuous Multiple Levels Categorical Multinomial L.R.

Trang 8

 Distinguish:

* Principal Components Analysis (PCA)

* Common Factor Analysis (FA)

* Exploratory Factor Analysis (EFA)

* Confirmatory Factor Analysis (CFA)

* Structural Equation Modeling (SEM)

Trang 9

Readings for Week 11

 Amal: Hoffman, V B and J M Patton 1997 "Accountability, the

Dilution Effect, and Conservatism in Auditors' Fraud

Judgments" The Journal of Accounting Research, Vol 25 No 2 61

 Jongkyum: M S Beaseley, J V Carcello, D R Hermanson, and P D Lapides 2000 "Fraudulent Financial Reporting: Consideration of

Industry Traits and Coporate Governance Mechanisms" Accounting Horizons (Vol 14, No 4)

 Kaitlin: Marija J Norusis 2004 "SPSS 13.0 Advanced Statistical

procedures Companion," Chapter 2

 Khrystyna: Marija J Norusis 2004 "SPSS 13.0 Advanced Statistical procedures Companion," Chapter 10

Trang 10

 Dong Hyun: Karla M Johnstone 2000 "Client-Acceptance

Decisions: Simultaneous Effects of Client Business Risk, Audit Risk,

Auditor Business Risk, and Risk Adaptation" Auditing: A Journal of Practice and Theory (Vol 19, No 1): pp.1-25 63.

 Sun Jung: Peter R Gillett and Nancy Uddin 2005 "CFO Intentions

to Report Fraudulently" Auditing: A Journal of Practice and Theory

(Vol 24, No 1): pp 55-75.64

 Seokyoun: Uddin, Nancy and Peter R Gillett 2002 "The Effects of Moral Reasoning and Self-Monitoring on CFO Intentions to Report

Fraudulently on Financial Statements" The Journal of Business

Trang 11

 Hua: Bentley, K A., T C Omer and N Y Sharp 2010 "Business

Strategy, Audit Fees and Financial Reporting Irregularities " University of

Illinois 19th Symposium on Audit Research Working Paper.

 Betul: Bowlin, K 2010 "Risk-based Auditing, Strategic Prompts and

Auditor Sensitivity to the Strategic Risk of Fraud" University of Illinois

19th Symposium on Audit Research Working Paper.

 Karina: Grenier, J H 2010 "Encouraging Professional Skepticism in the Industry Specialization Era: A Dual-Process Model and an Experimental

Test" University of Illinois 19th Symposium on Audit Research Working

Paper.

 Tesfalidet: Davis, J and H Pesch 2010 "Fraud Dynamics and Controls

Định dạng
Số trang	11
Dung lượng	400,69 KB