Expanding Our Insights, Audiences, and Impact

I describe the context for the following essays by Sudipta Basu, Chris Chapman, Bill McCarthy, and Don Moser. Their essays are based on presentations they made at the 2011 Strategic Retreat of the Executive Committee (now titled Board of Directors) of the American Accounting Association (AAA). That retreat was held in Orlando, Florida, on May 23–24, 2011.My remarks are organized as follows. I first describe the genesis of the retreat and its focus. I next describe the charge given to the presenters, as well as attendees. I conclude with some brief remarks about subsequent events, and the potential long-term impact of these four essays and the changes they presage.AAA holds an annual retreat every May in order to plan strategy for the President-Elect's year in office, which begins three months later at the AAA Annual Meeting. As incoming President for the 2011–2012 year, I chose the focus for the event in May 2011.My topic was the level of innovation in accounting scholarship. Specifically, my view was that accounting research is stagnant and rarely introduces new ideas and ways of looking at the issues we study. The specific description I provided to attendees two months before the retreat was as follows:What I sought at the retreat was to have a discussion about the broad issue of innovation in accounting scholarship, which included alternative perspectives on what we do, why we do it, how effective we are, and what, if anything, could be done to change the status quo.My belief that accounting scholarship is overly narrow and lacks innovation stems from several conversations with both senior and junior scholars new to our discipline. These conversations parallel concerns recently expressed by others, such as Demski (2007), Fellingham (2007), Hopwood (2007), Kaplan (2011), and Sunder (2011). My own views on these issues are also articulated in a separate essay (Waymire 2012).The presenters and attendees at the retreat were asked to consider the following:In terms of presenters, I sought a variety of scholarly perspectives within the accounting academy. I ended up asking the four scholars whose essays follow to speak for 30 minutes on the assertion and questions given above. These scholars represent different areas of accounting research and employ different methodologies in their research. They also are thoughtful people who consider issues of scholarship from long histories of personal experience at different types of universities for their current positions and their doctoral education.Attendees at the retreat also included members of the Executive Committee. In addition, incoming co-chairs of the Annual Meeting (Anil Arya and Rick Young), Doctoral Consortium (Sudipta Basu and Ilia Dichev), and New Faculty Consortium (Kristy Towry and Mohan Venkatachalam) Committees of AAA were invited to attend.The primary purpose of the May retreat was “idea generation.” That is, what can we do together as scholars to increase the long-run viability of our discipline? My view was that the retreat and the specific comments by the presenters would provide a basis for a longer-term conversation about the future of accounting scholarship and the role of AAA within that future.Several subsequent events have provided opportunities to continue the conversation about scholarly innovation in accounting. First, I spoke at the AAA Annual Meeting in Denver, August 2011, to update the membership about the initiative now titled “Seeds of Innovation in Accounting Scholarship.” That presentation and the related slides can now be found on AAA Commons (http://commons.aaahq.org/hives/a3d1bee423/summary, or simply www.seedsofinnovation.org). Second, I have written up my own views on these issues and integrated them with the preliminary suggestions developed at the May 2011 retreat (Waymire 2012). Third, further discussion has taken place in the AAA Board and, more importantly, in the new AAA Council. The Council discussion will be ongoing this year, and I expect to form a task force that will consist of Council members and others to develop more specific proposals in January 2012. My hope is that these proposals will cover a broad range of areas that involve AAA publications, consortia, and meetings, and help guide AAA over the next several years as we seek to improve the quality of the accounting discipline.

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The purpose of Auditing: A Journal of Practice &amp; Theory is to contribute to improving the practice and theory of auditing. The term “auditing” is to be interpreted broadly and encompasses internal and external auditing as well as other attestation activities (phenomena).Papers reporting results of original research that embody improvements in auditing theory or auditing methodology are the central focus of this journal. Discussion and analysis of current issues that bear on prospects for developments in auditing practice and in auditing research will also constitute an important part of the journal's contents. This will include surveys that are pointed toward summarizing and evaluating developments in related fields that have an important bearing on auditing. Practices and developments in auditing in different countries, either in corporate or governmental contexts, are appropriate topics, and so are uses of auditing in new ways and for different purposes.An essential objective is to promote communication between research and practice, which will influence present and future developments in auditing education as well as auditing research and practice. However, papers focusing on questions related to audit education should be submitted to Issues in Accounting Education, the designated AAA outlet for work related to audit education.Authors should note guidelines for submitting manuscripts.1. Manuscripts currently under consideration by another journal or other publisher should not be submitted. The author must state that the work is not submitted or published elsewhere.2. To expedite the process, an electronic submission and review process is employed. To preserve anonymity, put the cover page and the remainder of the document in separate Microsoft® Word files. In the case of manuscripts reporting on field surveys or experiments, the instrument (questionnaire, case, interview, plan, or the like) should also be submitted in a separate file, with the identity of the author(s) deleted. New manuscripts must be submitted through the Manuscript Submission and Peer Review System for AJPT, located at http://ajpt.allentrack.net. The site contains detailed instructions regarding the preparation of files for submission.3. All inquiries regarding revisions of manuscripts originally submitted before July 1, 2011 should be emailed to the editor, W. Robert Knechel at AJPT@warrington.ufl.edu.4. The nonrefundable submission fee in U.S. funds is $75.00 for members of the Auditing Section and $125.00 for nonmembers of the Auditing Section payable by credit card (VISA or MasterCard only). The payment form is available online at: https://aaahq.org/AAAforms/journals/AJPTsubmit.cfm. If you are unable to pay by credit card or have any questions please contact the AAA Member Services Team at (941) 921-7747 or info@aaahq.org.Auditing: A Journal of Practice &amp; Theory's manuscript preparation guidelines follow closely that used in The Accounting Review, another American Accounting Association publication. These guidelines follow The Chicago Manual of Style (15th ed.; University of Chicago Press). Another helpful guide to usage and style is The Elements of Style, by William Strunk, Jr., and E. B. White (Macmillan). Spelling follows Merriam-Webster's Collegiate Dictionary.The American Accounting Association encourages use of gender-neutral language in its publications.Text starts …A summary, not exceeding 150 words, should be on a separate page immediately preceding the text. The summary should be nonmathematical, easily readable, and should emphasize the significant findings and implications for practice and theory. The intent is to enable both practitioners and academics to determine the relevance of the article to their own interests. Thus, the language should be less formal than that used in the article itself, and discussion of method should be brief, unless that is the main focus of the article. The page should include the title of the article, but should exclude author's name or other identification designations.Include up to six keywords on the summary page.The author should note the following general requirements.Mathematical notation should be employed only where its rigor and precision are necessary, and in such circumstances authors should explain in the narrative format the principal operations performed. Notation should be avoided in footnotes. Unusual symbols, particularly if handwritten, should be identified in the margin when they appear. Displayed material should clearly indicate the alignment, superscripts, and subscripts. Equations should be numbered in parentheses flush with the right-hand margin.Citations: Works cited should use the “author-date system” keyed to a list of works in the reference list (see below). Authors should make an effort to include the relevant page numbers in the cited works.Reference List: Every manuscript must include a list of references containing only those works cited. Each entry should contain all data necessary for unambiguous identification. With the author-date system, use the following format recommended by the Chicago Manual:Baiman, S., and M. Rajan. 2002a. The role of information and opportunism in the choice of buyer-supplier relationships. Journal of Accounting Research 40 (2): 247–278.Baiman, S., and M. Rajan. 2002b. Incentive issues in inter-firm relationships. Accounting, Organizations and Society 27 (3): 213–238.Berry, R. 2003. Testimony before the Senate Committee on Homeland Security and Governmental Affairs Permanent Subcommittee on Investigations. November 18. Available at: http://hsgac.senate.gov/_files/111803berry.pdf.Cohen, D., A. Dey, and T. Lys. 2005. The Sarbanes-Oxley Act of 2002: Implications for Compensation Structure and Risk-Taking Incentives of CEO's. Working paper, New York University, University of Chicago, and Northwestern University.Cole, R., and T. Yakushiji, eds. 1984. The American and Japanese Auto Industries in Transition. Ann Arbor, MI: University of Michigan.Dechow, P. M., R. Sloan, and A. Sweeney. 1995. Detecting earnings management. The Accounting Review 70 (2): 193–225.Dechow, P. M., S. P. Kothari, and R. L. Watts. 1998. The relation between earnings and cash flows. Journal of Accounting and Economics 25: 133–168.Dechow, P. M., and I. Dichev. 2002. The quality of accruals and earnings: The role of accrual estimation errors. The Accounting Review 77 (Supplement): 35–59.Dhaliwal, D., M. Erickson, and O. Li. 2005a. Shareholder income taxes and the relation between earnings and returns. Contemporary Accounting Research 22: 587–616.Dhaliwal, D., L. Krull, O. Li, and W. Moser. 2005b. Dividend taxes and implied cost of equity capital. Journal of Accounting Research 43: 675–708.Easton, P. 2003. Discussion of: The predictive value of expenses excluded from pro forma earnings. Review of Accounting Studies 8: 175–183.Engel, E., R. Hayes, and X. Wang. 2007. The Sarbanes-Oxley Act and firms' going-private decisions. Journal of Accounting and Economics (forthcoming).Financial Accounting Standards Board (FASB). 2006. Accounting for Uncertainty in Income Taxes, and Interpretation of FASB Statement No. 109. FASB Interpretation No. 48. Financial Accounting Series. Norwalk, CT: FASB.Fehr, E., and K. Schmidt. 2003. A theory of fairness, competition, and cooperation. In Advances in Behavioral Economics, edited by C. Camerer, G. Loewenstein, and M. Rabin, 271–296. New York, NY: Princeton University Press.Janis, I. L. 1982. Groupthink: Psychological Studies of Policy Decisions and Fiascoes. Boston, MA: Houghton Mifflin.Levitt, A. 1998. The numbers game. Speech delivered at New York University, Center for Law and Business, September 28.Maggi, G. 1999. The value of commitment with imperfect observability and private information. RAND Journal of Economics (Winter) 30: 555–574.National Commission on Fraudulent Reporting (the Treadway Commission). 1987. Report of the National Commission on Fraudulent Financial Reporting. Washington, D.C.: NCFFR.Nelson, M. W. 2003. Behavioral evidence on the effects of principles- and rules-based standards. Accounting Horizons 17 (1): 91–104.Nelson, M. W. 2005. A review of experimental and archival conflicts-of-interest research in auditing. In Conflicts of Interest: Challenges and Solutions in Business, Law, Medicine, and Public Policy, edited by D. A. Moore, D. M. Cain, G. Loewenstein, and M. H. Bazerman. Cambridge, U.K.: Cambridge University Press.Rigdon, E. E., R. E. Schumacker, and W. Wothke. 1998. A comparative review of interaction and nonlinear modeling. In Interaction and Nonlinear Effects in Structural Equation Modeling, edited by R. E. Schumacker and G. A. Marcoulides, 1–16. Mahwah, NJ: Erlbaum Associates.Schultz, E., and T. Francis. 2002. Companies profit on workers' deaths through “dead peasants” insurance. Wall Street Journal (April 19): 1.Securities and Exchange Commission (SEC). 2002. Certification of Disclosure in Companies' Quarterly and Annual Reports. Release Nos. 33-8124, 34-46427. Washington, D.C.: SEC.U.S. House of Representatives. 2002. The Sarbanes-Oxley Act of 2002. Public Law 107-204 [H. R. 3763]. Washington, D.C.: Government Printing Office.Footnotes: Footnotes are not to be used for documentation. Textual footnotes should be used only for extensions and useful excursions of information that if included in the body of the text might disrupt its continuity. Footnotes should be inserted using the “footnote” or “endnote” feature of the word processing software, which will automatically number the footnotes throughout the manuscript with superscript Arabic numerals.Authors of papers accepted for publication are required to complete a standard journal publishing agreement and to obtain written permission to use material from other sources in a publication.The object of Auditing: A Journal of Practice &amp; Theory is to promote the wide dissemination of the results of research and other scholarly inquiries into the field of auditing. Permission is hereby granted to reproduce any of the contents of this journal for use in courses of instruction, as long as the source and American Accounting Association copyright are indicated in any such reproduction.Written application must be made to the American Accounting Association, 5717 Bessie Drive, Sarasota, FL 34233-2399, for permission to reproduce any of the contents for use in other than courses of instruction, such as inclusion in books of readings or in other publications intended for general distribution. In consideration for the grant of permission in such instances, the applicant must notify the author(s) in writing of the intended use to be made of each reproduction.Except where otherwise noted on the first page of each article, the copyright interest has been transferred to the American Accounting Association. Where the copyright has not been transferred to the Association, applicants must seek permission to reproduce (for all purposes) directly from the author(s).The AAA Executive Committee's policy (originally adopted in 1929, and amended in 2009) is that the objective of the Association-wide journals (The Accounting Review, Accounting Horizons, Issues in Accounting Education) is to provide the widest possible dissemination of knowledge based on systematic scholarly inquiries into accounting as a field of professional research and educational activity. To fulfill this objective, authors are encouraged to make their data available for use by others in extending or replicating results reported in their articles.

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Journal of Business Finance & AccountingVolume 5, Issue 2 p. 137-157 HUMAN RESOURCE REPLACEMENT COST NUMBERS, COGNITIVE INFORMATION PROCESSING, AND PERSONNEL DECISIONS: A LABORATORY EXPERIMENT JAN OLIVER AND, JAN OLIVER AND The authors are, respectively, Associate Professor at the Graduate School of Management, University of California, Los Angeles, and Assistant Professor at California State University, Northridge. This article is based upon a paper presented at the American Accounting Association's annual meeting, in August 1977, at Portland. Oregon.Search for more papers by this authorERIC FLAMHOLTZ, ERIC FLAMHOLTZ The authors are, respectively, Associate Professor at the Graduate School of Management, University of California, Los Angeles, and Assistant Professor at California State University, Northridge. This article is based upon a paper presented at the American Accounting Association's annual meeting, in August 1977, at Portland. Oregon.Search for more papers by this author JAN OLIVER AND, JAN OLIVER AND The authors are, respectively, Associate Professor at the Graduate School of Management, University of California, Los Angeles, and Assistant Professor at California State University, Northridge. This article is based upon a paper presented at the American Accounting Association's annual meeting, in August 1977, at Portland. Oregon.Search for more papers by this authorERIC FLAMHOLTZ, ERIC FLAMHOLTZ The authors are, respectively, Associate Professor at the Graduate School of Management, University of California, Los Angeles, and Assistant Professor at California State University, Northridge. This article is based upon a paper presented at the American Accounting Association's annual meeting, in August 1977, at Portland. Oregon.Search for more papers by this author First published: June 1978 https://doi.org/10.1111/j.1468-5957.1978.tb00180.xCitations: 18AboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinked InRedditWechat Citing Literature Volume5, Issue2June 1978Pages 137-157 RelatedInformation

The Journal of International Accounting Research publishes articles that increase our understanding of the development and use of international accounting and reporting practices or attempt to improve extant practices. International accounting is broadly interpreted to include the reporting of international economic transactions; the study of differences among practices across countries; the study of interesting institutional and cultural factors that shape practices in a single country but have international implications; and the effect of international accounting practices on users. The Journal has a diverse readership and is interested in articles in auditing, financial accounting, managerial accounting, systems, tax, and other specialties within the field of accounting. The Journal is open to research using a wide variety of research methods, including empirical-archival, experimental, field studies, and theoretical. The importance of the findings and the rigor of the analysis are the factors that determine acceptability. The Journal may include sections for Notes (shorter articles), Commentaries, and Book Reviews.All manuscripts are sent to two reviewers, although one or more additional reviewers are consulted in some instances. Reviews are double-blind (i.e., to both the author and reviewer). A strong effort is made to complete the initial review within two to three months. The review process is intended to provide constructive comments that improve the quality of manuscripts by focusing on critical issues. The editorial team recognizes that the nuances of a paper are better left to the authors.These practices are based on The Accounting Review. The primary difference is the acceptability by the Journal of International Accounting Research of international standard size A4 paper and a 150-word abstract. For initial submission, any widely used style is acceptable.The Journal of International Accounting Research manuscript preparation guidelines follow (with a slight modification) the B-format of The Chicago Manual of Style (15th ed.; University of Chicago Press). Another helpful guide to usage and style is The Elements of Style, by William Strunk, Jr., and E. B. White (Macmillan). Spelling follows Merriam-Webster's Collegiate Dictionary.The American Accounting Association encourages use of gender-neutral language in its publications.A CENTERED, BOLD, ALL CAPITALIZED, FIRST-LEVEL HEADINGA Flush Left, Bold, Uppercase and Lowercase, Second-Level HeadingA Flush Left, Bold, Italic, Uppercase and Lowercase, Third-Level HeadingA paragraph indent, bold, lowercase, fourth-level heading. Text starts …Pagination: All pages, including tables, appendices, and references should be serially numbered. Major sections should be numbered in Roman numerals. 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The text of the paper should start with a section labeled “I. Introduction,” which provides more details about the paper's purpose, motivation, methodology, and findings. Both the Abstract and the Introduction should be relatively nontechnical, yet clear enough for an informed reader to understand the manuscript's contribution. The manuscript's title, but neither the author's name nor other identification designations, should appear on the Abstract page.The author should note the following general requirements:Equations: Equations should be numbered in parentheses flush with the right-hand margin.Citations: Works cited should use the “author-date system” keyed to a list of works in the reference list (see below). Authors should make an effort to include the relevant page numbers in the cited works.Reference List: Every manuscript must include a list of references containing only those works cited. Each entry should contain all data necessary for unambiguous identification. With the author-date system, use the following format recommended by The Chicago Manual:Sample entries are as follows:American Accounting Association, Committee on Concepts and Standards for External Financial Reports. 1977. Statement on Accounting Theory and Theory Acceptance. Sarasota, FL: AAA.Demski, J. S., and D. E. M. Sappington. 1989. Hierarchical structure and responsibility accounting. Journal of Accounting Research 27 (Spring): 40–58.Dikolli, S. S., J. H. Evans III, J. Hales, M. Matejka, D. V. Moser, and M. G. Williamson. 2013. Testing analytical models using archival or experimental methods. Accounting Horizons 27 (1): 129–139.Dye, R., B. Balachandran, and R. Magee. 1989. Contingent Fees for Audit Firms. Working paper, Northwestern University, Evanston, IL.Fabozzi, F., and I. Pollack, eds. 1987. The Handbook of Fixed Income Securities. Second edition. Homewood, IL: Down Jones-Irwin.Kahneman, D., P. Slovic, and A. Tversky, eds. 1982. Judgment Under Uncertainty: Heuristics and Biases. Cambridge, U.K.: Cambridge University Press.Porcano, T. M. 1984a. Distributive justice and tax policy. The Accounting Review 59 (October): 619–636.Porcano, T. M. 1984b. The perceived effects of tax policy on corporate investment intentions. The Journal of the American Taxation Association 6 (Fall): 7–19.Scholes, M., M. Wolfson, M. Erickson, E. Maydew, and T. Shevlin. 2008. Taxes and Business Strategy: A Planning Approach. 4th edition. Upper Saddle River, NJ: Pearson Prentice Hall.Shaw, W. H. 1985. Empirical evidence on the market impact of the safe harbor leasing law. Ph.D. dissertation, The University of Texas at Austin.Sherman, T. M., ed. 1984. Conceptual Framework for Financial Accounting. Cambridge, MA: Harvard Business School.Footnotes: Footnotes are not used for documentation. Textual footnotes should be used only for extensions and useful excursions of information that, if included in the body of the text, might disrupt its continuity. Footnotes should be inserted using the “footnote” or “endnote” feature of the word processing software, which will automatically number the footnotes throughout the manuscript with superscript Arabic numerals.Comments on articles previously published in the Journal of International Accounting Research will be sent to two reviewers at the same time. The first reviewer will be the author of the original article being subjected to critique. If substance permits, a suitably revised comment will be sent to a second reviewer to determine its publishability in the Journal of International Accounting Research. If a comment is accepted for publication, the original author will be invited to reply. All other editorial requirements, as enumerated above, also apply to proposed comments.An objective of the Journal of International Accounting Research is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of accounting.Permission is hereby granted to reproduce any of the contents of the Journal for use in courses of instruction, as long as the source and American Accounting Association copyright are indicated in any such reproductions.Written application must be made to the American Accounting Association, 5717 Bessie Drive, Sarasota, FL 34233-2399, for permission to reproduce any of the contents of the Journal for use other than in courses of instruction (e.g., inclusion in books of readings or in any other publications intended for general distribution). In consideration for the granting of permission by the Journal in such instances, the applicant must notify the author(s) in writing of the intended use to be made of each reproduction. Normally, the Journal will not charge for the waiver of copyright.Except where otherwise noted in articles, the copyright interest has been transferred to the American Accounting Association. Where the author(s) has (have) not transferred the copyright to the Association, applicants must seek permission to reproduce (for all purposes) directly from the author(s).The AAA Executive Committee's policy (originally adopted in 1929, and amended in 2009) is that the objective of the Association-wide journals (The Accounting Review, Accounting Horizons, Issues in Accounting Education) is to provide the widest possible dissemination of knowledge based on systematic scholarly inquiries into accounting as a field of professional research and educational activity. To fulfill this objective, authors are encouraged to make their data available for use by others in extending or replicating results reported in their articles.

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