Submissions from 2025
To Ask or Not to Ask: The Effects of Broadly and Narrowly Adopted Peer-Recognition Systems on Help Seeking, Joseph Burke, Ryan D. Sommerfeldt, and Laura W. Wang
Timing is Everything: Congruence, Controllability, and Performance Measure Weighting, Hayden T. Gunnell, Gary Hecht, William B. Tayler, and Kristy L. Towry
Who Gets Stitches? The Effects of Rewarding Whistleblowers and Protecting Their Identity on Subsequent Willingness to Work With Others, Ryan D. Sommerfeldt
Don’t Sweat the Small Stuff: The Tolerance Spillover Effect in Ethical Decision-Making, Ryan D. Sommerfeldt, Jeffrey S. Bednar, Aaron F. Zimbelman, and Mark F. Zimbelman
The Development of a RAG-Based Artificial Intelligence Research Assistant (AIRA), Hamid Vakilzadeh and David A. Wood
Submissions from 2024
Regulating Gender Diversity: Evidence from California Senate Bill 826, Abigail Allen and Aida Wahid
The Intellectual Structure of Audit Committee Research: A Bibliometric Analysis (1969 – 2020), Joel Behrend, Marc Eulerich, and David A. Wood
The Impact of Chief Audit Executive Turnover in Taiwan, Kenneth L. Bills, Hua-Wei Huang, Yi-Hung Lin, and David A. Wood
Artificial Intelligence’s Capabilities, Limitations, and Impact on Accounting Education: Investigating ChatGPT’s Performance on Educational Accounting Case, Xu (Joyce) Cheng, Ryan Dunn, Travis Holt, Kerry Inger, J. Gregory Jenkins, Jefferson Jones, James Long, Tina Loraas, Mollie Mathis, Jonathan Stanley, and David A. Wood
Costs and Benefits of a Risk-based PCAOB Inspection Regime, Brant E. Christensen, Nathan J. Newton, and Michael S. Wilkins
Automating Evaluation of Skill Assessment to Promote Skill Acquisition in the Area of Data Analytics Automation, Joshua G. Coyne, Scott L. Summers, Brigham Villanueva, and David A. Wood
Classifying Forecasts, Michael S. Drake, James R. Moon Jr., and James D. Warren
Leveraging ChatGPT for Enhancing the Internal Audit Process – A Real-World Example from a Large Multinational Company, Scott Emett, Marc Eulerich, Egemen Lipinski, Nicolo Prien, and David A. Wood
Reassessing Assurance in an Automated World: Insights from Board Members, Executives, and Internal Auditors, Scott Emett, Marc Eulerich, Jeffrey Pickerd, and David A. Wood
Short and Synthetically Distort: Investor Reactions to Deepfake Financial News, Scott Emett, Marc Eulerich, Jeffrey Pickerd, and David A. Wood
Patience is Key: The Time it Takes to see Benefits from Continuous Auditing, Marc Eulerich, Benjamin Fligge, Vanessa Lopez Kasper, and David A. Wood
Is It All Hype? ChatGPT’s Performance and Disruptive Potential in the Accounting and Auditing Industries, Marc Eulerich, Aida Sanatizadeh, Hamid Vakilzadeh, and David A. Wood
Development of a Framework of Key Internal Control and Governance Principles for Robotic Process Automation (RPA), Marc Eulerich, Nathan Waddoups, Martin Wagener, and David A. Wood
The Dark Side of Robotic Process Automation, Marc Eulerich, Nathan Waddoups, Martin Wagener, and David A. Wood
A Demonstration of How ChatGPT Can be Used in the Internal Auditing Process, Marc Eulerich and David A. Wood
Chatbots Mitigate Help-Seeking Avoidance, James Gaskin, Eva Blondeel, Ryan Schuetzler, Rachel Serre, Jacob Steffen, and David A. Wood
Gauging Scholarly Engagement: An Investigation into Topic Popularity within the ASEE CIT Division, Barry M. Lunt, Mudasser Fraz Wyne, and David A. Wood
Improving the Production and Reviewing of Design Science Research in Accounting, Noah Myers, Mason Snow, Nathan Waddoups, and David A. Wood
Assessing Virtual Reality’s Influence on Honesty in Reporting, Jeffrey Pickerd, Nathan Waddoups, David A. Wood, and Xiaomei (Grazia) Xiong
Submissions from 2023
Does Audit Regulation Improve the Underlying Information Used by Managers? Evidence From PCAOB Inspection Access and Management Forecast Accuracy, Brant E. Christensen, Lijun (Gillian) Lei, Sydney Qing Shu, and Wayne Thomas
The Audit Quality Effects of Small Audit Firm Mergers in the United States, Brant E. Christensen, Kecia Williams Smith, Dechun Wang, and Devin Williams
The Impact of Audit Technology on Audit Task Outcomes: Evidence for Technology-Based Audit Techniques, Marc Eulerich, Adi Masli, Jeffrey Pickerd, and David A. Wood
The Development of the Process Mining Event Log Generator (PMELG) Tool, Steven R. Hawkins, Jeffrey Pickerd, Scott L. Summers, and David A. Wood
Improving Psychological Well-Being of Young Adults by Conducting Family History Research at a Religious University, Barry M. Lunt, Kelly R. Summers, and David A. Wood
Commentary: Rebates and Coupons Actually Make Drug Costs Higher, William B. Tayler, Dan Liljenquist, and Pierce Bassett
The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions?, David A. Wood, Ryan D. Sommerfeldt, Muskan P. Achhpilia, Mollie T. Adams, and Sanaz Aghazadeh
Submissions from 2022
The Innovation and Reporting Consequences of Financial Regulation for Young Life-Cycle Firms, Abigail Allen, Melissa F. Lewis-Western, and Kristen Valentine
Preparer Opposition and Strategic Implementation of Governmental Accounting Standards: Evidence from Public Pension Accounting Reform, Abigail Allen and Reining C. Petacchi
Fairness and Luck: Contract Away or Come What May?, H. Scott Asay, Jace Garrett, and William B. Tayler
An fMRI Investigation of the Neurocognitive Processing of Measures and Strategic Objectives, Paul Black, C. Brock Kirwan, Thomas Meservy, William B. Tayler, and Jeffrey O. Williams
Accounting Academics Perceptions of 12 Research Journals, F. Greg Burton, William G. Heninger, Scott L. Summers, and David A. Wood
Updated Perceptions of Accounting Academics on the Review and Publication Process, F. Greg Burton, William G. Heninger, Scott L. Summers, and David A. Wood
Relevance of Accounting Research (ROAR): Ratings of Abstracts by Accounting Professionals, F. Greg Burton, Scott L. Summers, T. Jeffrey Wilks, and David A. Wood
Do Auditors’ Incentives Affect Materiality Assessments of Prior-period Misstatements?*, Brant E. Christensen, Roy Schmardebeck, and Timothy Seidel
Internal Auditors’ Role in Organizational Innovation: A Social Network Perspective, Margaret H. Christ, Anna Eulerich, Marc Eulerich, and David A. Wood
Perceptions of Robotic Process Automation in Big 4 Public Accounting Firms: Do Firm Leaders and Lower-Level Employees Agree?, Lauren A. Cooper, D. Kip Holderness, Trevor L. Sorensen, and David A. Wood
The Influence of Management’s Internal Audit Experience on Earnings Management, Matthew Ege, Timothy A. Seidel, Mikhail Sterin, and David A. Wood
A Framework for Using Robotic Process Automation for Audit Tasks, Marc Eulerich, Justin Pawlowski, Nathan J. Waddoups, and David A. Wood
Evidence on Internal Audit Quality from Transitioning to Remote Audits because of COVID-19, Marc Eulerich, Martin Wagener, and David A. Wood
The Status of Robotic Process Automation, Steven A. Harrast and David A. Wood
The Effects of a Second-chance Exam Policy in a Large-enrollment Introductory Accounting Course, Melissa Larson, William B. Tayler, and Jared R. Stark
Publication Benchmarking Data Based on Faculty Promoted at the Top 200 Worldwide Accounting Research Institutions, Jared S. Moon, Scott L. Summers, Nathan J. Waddoups, and David A. Wood
The Effect of Wearable Activity Monitor Presence on Step Counts, William B. Tayler, James D. LeCheminant, Jospeh Price, and Christian P. Tadje
Submissions from 2021
Auditing Non-GAAP Measures: Signaling More Than Intended, Spencer B. Anderson, Jessen L. Hobson, and Ryan D. Sommerfeldt
Surrogation Fundamentals: Measurement and Cognition, Paul Black, Thomas Meservy, William B. Tayler, and Jeffrey O. Williams
Do We Matter? The Attention Policy Makers, Academics, and the General Public Give to Accounting Research, F. Greg Burton, Scott L. Summers, T. Jeffrey Wilks, and David A. Wood
Are Internal Audits Associated with Reductions in Perceived Risk?, Joseph V. Carcello, Marc Eulerich, Adi Masli, and David A. Wood
Archival Evidence on the Audit Process: Determinants and Consequences of Interim Effort*, Brant E. Christensen, Nathan J. Newton, and Michael S. Wilkins
How Do Team Workloads and Team Staffing Affect the Audit? Archival Evidence From U.S. Audits, Brant E. Christensen, Nathan J. Newton, and Michael S. Wilkins
Prepare for Takeoff: Improving Asset Measurement and Audit Quality with Drone-Enabled Inventory Audit Procedures, Margaret H. Christ, Scott A. Emett, Scott L. Summers, and David A. Wood
New Frontiers for Internal Audit Research, Margaret H. Christ, Marc Eulerich, Ronja Krane, and David A. Wood
Internal Audit Stigma Impairs Internal Audit Outcomes, Marc Eulerich, Joleen Kremin, K. Kelli Saunders, and David A. Wood
Cheating for the Cause: The Effects of Performance-Based Pay on Socially Oriented Misreporting, Jessen L. Hobson, Ryan D. Sommerfeldt, and Laura w. Wang
The Effects of Pornography on Unethical Behavior in Business, Nathan W. Mecham, Melissa F. Lewis-Western, and David A. Wood
Implicit Attitudes and U.S. Tax Professionals’ Reliance on Offshore Tax Professionals’ Recommendations, Brian C. Spilker, Bryan W. Stewart, and David A. Wood
Submissions from 2020
The Effect of Audit Materiality Disclosures on Investors’ Decision Making*, Brant E. Christensen, Aasmund Eilifsen, Steven M. Glover, and William F. Messier Jr.
Research Relevance and Research Productivity, Jared Moon and David A. Wood
Lobbying Expenditures of the Health Sector During the COVID-19 Pandemic, Adam Olson, John Barrick, William B. Tayler, Shivaram Rajgopal, and Ge Bai
Naming Convention, Interchangeability, and Patient Interest in Biosimilars, Mariana P. Socal, Jace B. Garrett, William B. Tayler, Ge Bai, and Gerard F. Anderson
Submissions from 2019
Déjà Vu: The Effect of Executives and Directors with Prior Banking Crisis Experience on Bank Outcomes around the Global Financial Crisis*, Anwer S. Ahmed, Brant E. Christensen, Adam J. Olson, and Christopher G. Yust
Shadow IT Use, Outcome Effects, and Subjective Performance Evaluation, Drew Allen, F. Greg Burton, Steven D. Smith, and David A. Wood
The Effects of Different Types of Internal Controls on Employee Self-Control, Drew Allen, William G. Heninger, Scott L. Summers, and David A. Wood
Ranking Accounting Journals by Topical Area and Methodology, John A. Barrick, Nathan W. Mecham, Scott L. Summers, and David A. Wood
The Loss of Information Associated with Binary Audit Reports: Evidence from Auditors’ Internal Control and Going Concern Opinions*, Brant E. Christensen, Stevanie S. Neuman, and Sarah C. Rice
Robotic Process Automation in Public Accounting, Lauren A. Cooper, D. Kip Holderness, Trevor L. Sorensen, and David A. Wood
Factors That Influence the Perceived Use of the Internal Audit Function's Work by Executive Management and Audit Committee, Marc Eulerich, Joleen Kremin, and David A. Wood
Reward Type and Performance: An Examination of Organizational Wellness Programs, William G. Heninger, Steven D. Smith, and David A. Wood
Submissions from 2018
Auditor Lobbying on Accounting Standards, Abigail Allen, Karthik Ramanna, and Sugata Roychowdhury
The Value to Management of Using the Internal Audit Function as a Management Training Ground, Joseph V. Carcello, Marc Eulerich, Adi Masli, and David A. Wood
Controls and Cooperation in Interactive and Non-Interactive Settings, Jace Garrett, Jeffrey A. Livingston, and William B. Tayler
Violence, Aggression, and Ethics: The Link Between Exposure to Human Violence and Unethical Behavior, Joshua R. Gubler, Skye Herrick, Richard Price, and David A. Wood
Toward Conflict or Compromise? How Violent Metaphors Polarize Partisan Issue Attitudes, Nathan P. Kalmoe, Joshua R. Gubler, and David A. Wood
Citation-Based Benchmarks and Individual Accounting Faculty Research Rankings by Topical Area and Methodology, Garrison Nuttall, Neal Snow, Scott L. Summers, and David A. Wood
AAA Research Relevance Task Force: Recommendations, David A. Wood
Submissions from 2017
Factors Influencing Recruitment of Non-Accounting Business Professionals into Internal Auditing, Geoffrey D. Bartlett, Joleen Kremin, K. Kelli Saunders, and David A. Wood
The Effects of Gamification on Corporate Compliance Training: A Field Experiment of True Office Anti-Corruption Training Programs, Ryan J. Baxter, D. Kip Holderness, and David A. Wood
The Impact of Shadow IT Systems on Perceived Information Credibility and Managerial Decision Making, Noah Myers, Matthew Starliper, Scott L. Summers, and David A. Wood
An Evaluation of the General vs. Specialist Nature of Top Accounting Journals, Scott L. Summers and David A. Wood
Williams & Jacobs, LLC: A Deposition on Business, Monte Swain, Steve Smith, and William B. Tayler
Submissions from 2016
Applying Basic Gamification Techniques to IT Compliance Training: Evidence from the Lab and Field, Ryan J. Baxter, D. Kip Holderness, and David A. Wood
Understanding Audit Quality: Insights from Audit Professionals and Investors*, Brant E. Christensen, Steven M. Glover, Thomas C. Omer, and Marjorie K. Shelley
Compensation or Feedback: Motivating Performance in Multidimensional Tasks, Margaret H. Christ, Scott A. Emett, William B. Tayler, and David A. Wood
Comparing the Publication Process in Accounting, Economics, Finance, Management, Marketing, Psychology, and the Natural Sciences, David A. Wood
Submissions from 2015
The Effects of Using the Internal Audit Function as a Management Training Ground or as a Consulting Services Provider in Enhancing the Recruitment of Internal Auditors, F. Greg Burton, Matthew W. Starliper, Scott L. Summers, and David A. Wood
Insights into Large Audit Firm Sampling Policies, Brant E. Christensen, Randal J. Elder, and Steven M. Glover
Compensation or Feedback: Motivating Performance in Multidimensional Tasks, Margaret H. Christ, Scott A. Emett, William B. Tayler, and David A. Wood
Rotational Internal Audit Programs and Financial Reporting Quality: Do Compensating Controls Help?, Margaret H. Christ, Adi Masli, Nathan Y. Sharp, and David A. Wood
Controls and the Asymmetric Stickiness of Norms, Scott A. Emett, Ronald N. Guymon, William B. Tayler, and Donald Young
Them’s Fightin’ Words: The Effects of Violent Rhetoric on Ethical Decision Making in Business, Joshua R. Gubler, Nathan P. Kalmoe, and David A. Wood
Citation-Based Accounting Education Publication Rankings, Mark Metcalf, Kevin Stocks, Scott L. Summers, and David A. Wood
An Examination of how Entry-Level Staff Auditors Respond to Tone at the Top vis-à-vis Tone at the Bottom, Jeffrey Pickerd, Scott L. Summers, and David A. Wood
The Effect of Information Choice on Auditors’ Judgments and Confidence, Steven D. Smith, William B. Tayler, and Douglas F. Prawitt
Submissions from 2014
Are State Tax Amnesty Programs Associated With Financial Reporting Irregularities?, Neal Buckwalter, Nathan Y. Sharp, Jaron H. Wilde, and David A. Wood
Accounting Education Research: Ranking Institutions and Individual Scholars, D. Kip Holderness Jr., Noah M. Myers, Scott L. Summers, and David A. Wood
Individual Characteristics and the Disposition Effect: The Opposing Effects of Confidence and Self-Regard, Kathryn Kadous, William B. Tayler, Jane M. Thayer, and Donald Young