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Articles 421 - 450 of 479

Full-Text Articles in Accounting

Analysts’ Accrual-Related Over-Optimism: Do Analyst Characteristics Play A Role?, Michael S. Drake, Linda A. Myers Jan 2011

Analysts’ Accrual-Related Over-Optimism: Do Analyst Characteristics Play A Role?, Michael S. Drake, Linda A. Myers

Faculty Publications

Bradshaw, Richardson, and Sloan (2001) find that analyst forecast over-optimism is greater for firms with high accruals. This “accrual-related over-optimism” is generally interpreted as evidence that analyst forecasts do not fully incorporate predictable earnings reversals associated with high accruals. We investigate whether analyst experience, access to resources (brokerage size), and portfolio complexity moderate the relation between over-optimistic forecasts and high accruals. We demonstrate the robustness of accrual-related over-optimism to controls for cash flow and prior forecast errors. We find that accrual-related over-optimism is lower for analysts with greater general experience and for analysts following fewer firms but find only limited …

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Managerial Ability And Earnings Quality, Peter Demerjian, Melissa F. Lewis-Western, Baruch Lev, Sarah Mcvay Jan 2011

Managerial Ability And Earnings Quality, Peter Demerjian, Melissa F. Lewis-Western, Baruch Lev, Sarah Mcvay

Faculty Publications

We examine the relation between managerial ability and earnings quality. We find that earnings quality is positively associated with managerial ability. Specifically, more able managers are associated with fewer subsequent restatements, higher earnings and accruals persistence, lower errors in the bad debt provision, and higher quality accrual estimations. The results are consistent with the premise that managers can and do impact the quality of the judgments and estimates used to form earnings.

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Individual Accounting Faculty Research Rankings By Topical Area And Methodology, Jeffrey Pickerd, Nathaniel M. Stephens, Scott L. Summers, David A. Wood Jan 2011

Individual Accounting Faculty Research Rankings By Topical Area And Methodology, Jeffrey Pickerd, Nathaniel M. Stephens, Scott L. Summers, David A. Wood

Faculty Publications

This paper ranks individual accounting researchers based on their research productivity in the most recent 6, 12, and 20 years. We extend prior individual faculty rankings by providing separate individual faculty research rankings for each topical area commonly published in accounting journals (AIS, audit, financial, managerial, and tax). In addition, we provide individual faculty research rankings for each research methodology commonly used by accounting researchers (analytical, archival, and experimental). These findings will be of interest to potential doctoral students and current faculty, as well as accounting department, business school, and university administrators as they make decisions based on individual faculty …

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Reconciling Archival And Experimental Research: Does Internal Audit Contribution Affect The External Audit Fee?, Douglas F. Prawitt, Nathan Y. Sharp, David A. Wood Jan 2011

Reconciling Archival And Experimental Research: Does Internal Audit Contribution Affect The External Audit Fee?, Douglas F. Prawitt, Nathan Y. Sharp, David A. Wood

Faculty Publications

Consistent with guidelines from external auditing standards, a large body of experimental and survey research suggests that an internal audit function (IAF) can contribute in ways that lead to decreased external audit fees; however, research using archival methodologies generally finds either no relation or a positive relation between proxies for IAF contribution and external audit fees. In this paper, we provide new evidence using a unique and previously unavailable data set to develop archival proxies of internal audit contribution. We find that SAS No. 65-based proxies for the contribution of internal audit are associated with lower unexpected external audit fees. …

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Accounting Doctoral Program Rankings Based On Research Productivity Of Program Graduates, Nathaniel M. Stephens, Scott L. Summers, Brady Williams, David A. Wood Jan 2011

Accounting Doctoral Program Rankings Based On Research Productivity Of Program Graduates, Nathaniel M. Stephens, Scott L. Summers, Brady Williams, David A. Wood

Faculty Publications

This paper presents rankings of accounting doctoral programs based on the research productivity of each institution’s graduates in the years immediately following their graduation. We use two time periods for analysis: the first three years after graduation and the first six years after graduation. We extend previous doctoral program ranking literature by expanding rankings of accounting doctoral programs with specific rankings for topical areas (accounting information systems (AIS), audit, financial, managerial, and tax) and methodologies (analytical, archival, and experimental). We show that rankings for topical and methodological areas differ significantly from rankings produced using methodologies that create a singular doctoral …

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Do Earnings Reported Under Ifrs Tell Us More About Future Earnings And Cash Flows?, T.J. Atwood, Michael S. Drake, James N. Myers, Linda A. Myers Jan 2011

Do Earnings Reported Under Ifrs Tell Us More About Future Earnings And Cash Flows?, T.J. Atwood, Michael S. Drake, James N. Myers, Linda A. Myers

Faculty Publications

We contribute to the debate about the relative benefits and costs of International Financial Reporting Standards (IFRS) adoption by examining whether earnings persistence and the association between current accounting earnings and future cash flows differ for firms reporting under IFRS versus firms reporting under United States Generally Accepted Accounting Principles (U.S. GAAP) and firms reporting under non-U.S. domestic accounting standards (DAS). Using samples comprised of 58,832 firm-year observations drawn from 33 countries from 2002 through 2008, we find that positive earnings reported under IFRS are no more or less persistent than earnings reported under U.S. GAAP but losses reported under …

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Accounting For Lease Renewal Options: The Informational Effects Of Unit Of Account Choices, Jeffrey Hales, Shankar Venkataraman, T. Jeffrey Wilks Jan 2011

Accounting For Lease Renewal Options: The Informational Effects Of Unit Of Account Choices, Jeffrey Hales, Shankar Venkataraman, T. Jeffrey Wilks

Faculty Publications

This study examines the informational effects of unit of account choices in the context of a proposed standard on lease accounting. Standard setters have tentatively decided that leases in excess of one year should be recognized on a lessee’s balance sheet, including optional lease periods, even though the lessee can choose not to renew the lease. We argue that this approach lacks representational faithfulness and creates an informational problem for users. Using an experiment, we show that the proposed treatment of renewal options has a negative effect on lenders’ willingness to lend to a firm with renewal options. However, we …

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Decomposition Of Fraud-Risk Assessments And Auditors’ Sensitivity To Fraud Cues*, T. Jeffrey Wilks, Mark F. Zimbelman Jan 2010

Decomposition Of Fraud-Risk Assessments And Auditors’ Sensitivity To Fraud Cues*, T. Jeffrey Wilks, Mark F. Zimbelman

Faculty Publications

Practitioners and regulators are concerned that when auditors perceive management’s attitude or character as indicative of low fraud risk, they are not sufficiently sensitive to high levels of incentive or opportunity risks in their overall fraud-risk assessments. In this study, we examine whether a fraud-triangle decomposition of fraud-risk assessments (that is, separately assessing attitude, opportunity, and incentive risks prior to assessing overall fraud risk) increases auditors’ sensitivity to opportunity and incentive cues when perceptions of management’s attitude suggest low fraud risk. In an experiment with 52 practicing audit managers, we find that auditors who decompose fraud-risk assessments are more sensitive …

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Norms, Conformity, And Controls, William B. Tayler, Robert J. Bloomfield Jan 2010

Norms, Conformity, And Controls, William B. Tayler, Robert J. Bloomfield

Faculty Publications

Research in behavioral economics suggests that in addition to their traditional incentive effects, formal control systems can influence psychological motivations. We extend this literature by demonstrating experimentally that formal controls directly influence people’s sense of what behaviors are appropriate in the setting (personal norms), and indirectly alter people’s tendency to conform to the behavior of those around them (descriptive norms). These effects persist even after the controls are changed, so that the effects of current controls can be strongly influenced by past control strength. Our results support those who are incorporating psychological factors into principal-agent models (such as Fischer and …

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The Effects Of Financial Statement Information Proximity And Feedback On Cash Flow Forecasts, Frank D. Hodge, Patrick E. Hopkins, David A. Wood Jan 2010

The Effects Of Financial Statement Information Proximity And Feedback On Cash Flow Forecasts, Frank D. Hodge, Patrick E. Hopkins, David A. Wood

Faculty Publications

The Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB), in their joint Financial Statement Presentation project, are reconsidering the basic format of financial statements. The Boards' preliminary discussions related to this joint project indicate that they intend to modify the required financial statements to increase the proximity of performance-related information for each reported period, but also to reduce the number of reported periods. We provide evidence related to each of these potential changes by investigating the effects of financial-statement information proximity and the number of periods of reported performance on investors' ability to learn the forecast-relevant time-series …

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Accounting Program Research Rankings By Topical Area And Methodology, Joshua G. Coyne, Scott L. Summers, Brady Williams, David A. Wood Jan 2010

Accounting Program Research Rankings By Topical Area And Methodology, Joshua G. Coyne, Scott L. Summers, Brady Williams, David A. Wood

Faculty Publications

This paper makes two novel contributions to ranking accounting research programs constructed from publication counts in top journals (AOS, Auditing, BRIA, CAR, JAE, JAR, JATA, JIS, JMAR, RAST, and TAR). In contrast to previous studies, we recognize the mobility of intellectual assets tied to the human capital of accounting researchers and therefore base our rankings on the researchers' current affiliations, rather than their affiliations at the time of publication. Also, we categorize each article written by topical area (auditing, financial, managerial, accounting information systems, tax, and other) and by methodology (analytical, archival, experimental, and other) and provide separate accounting program …

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Book-Tax Conformity, Earnings Persistence And The Association Between Earnings And Future Cash Flows, T.J. Atwood, Michael S. Drake, Linda A. Myers Jan 2010

Book-Tax Conformity, Earnings Persistence And The Association Between Earnings And Future Cash Flows, T.J. Atwood, Michael S. Drake, Linda A. Myers

Faculty Publications

Calls for eliminating differences between accounting earnings and taxable income in the U.S. have been debated extensively. Proponents of increased book-tax conformity argue that tax compliance will increase and earnings quality will improve. Opponents argue that earnings quality will decline. We examine whether the level of required book-tax conformity affects earnings persistence and the association between earnings and future cash flows. We develop a comprehensive book-tax conformity measure and find that earnings have lower persistence and a lower association with future cash flows when conformity is higher. Our evidence suggests that increased book-tax conformity may reduce earnings quality.

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Do Voluntary Disclosures That Disavow The Reliability Of Mandated Fair Value Information Reflect Legitimate Concerns About Reliability?, Walter G. Blacconiere, James R. Frederickson, Marilyn F. Johnson, Melissa F. Lewis-Western Jan 2010

Do Voluntary Disclosures That Disavow The Reliability Of Mandated Fair Value Information Reflect Legitimate Concerns About Reliability?, Walter G. Blacconiere, James R. Frederickson, Marilyn F. Johnson, Melissa F. Lewis-Western

Faculty Publications

One consequence of the shift to fair value measurement is the emergence of voluntary disclosures in audited financial statements that question the reliability of mandated fair value information. We refer to these disclosures as reliability disavowals and address three questions: Are fair value estimates less reliable for firms that disavow? Do managers of disavowal firms have reason to believe that they cannot reliably estimate the disavowed fair values? Are factors indicative of reliability problems associated with the decision to disavow? We address these questions in the context of managers’ stock option compensation estimates disclosed under SFAS 123. Our results suggest …

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Entity-Level Controls: The Internal Auditor's Assessment Of Management Tone At The Top, James Hansen, Nathaniel M. Stephens, David A. Wood Jan 2010

Entity-Level Controls: The Internal Auditor's Assessment Of Management Tone At The Top, James Hansen, Nathaniel M. Stephens, David A. Wood

Faculty Publications

The internal audit function’s (IAF) regular interaction with management and continual presence within the organization place it in a unique position to monitor the organization. Although the IAF has significant potential to evaluate and improve corporate governance, research has yet to explore how internal auditors assess an important component of corporate governance— management tone at the top. This paper reports survey evidence of 578 practicing internal auditors related to (1) current internal auditing practices regarding assessing management’s tone, (2) internal auditor’s current assessments of management’s tone, and (3) potential future practices internal auditor’s could perform to improve management’s tone. In …

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Entrepreneurial Success: Differing Perceptions Of Entrepreneurs And Venture Capitalists, Ervin L. Black, F. Greg Burton, David A. Wood, Aaron F. Zimbelman Jan 2010

Entrepreneurial Success: Differing Perceptions Of Entrepreneurs And Venture Capitalists, Ervin L. Black, F. Greg Burton, David A. Wood, Aaron F. Zimbelman

Faculty Publications

The recent credit crisis has made it more difficult for entrepreneurs to find funding. It is increasingly important for entrepreneurs to know what is important to venture capitalists (VCs) when they make their funding decisions. We interview entrepreneurs and VCs to determine traits these groups perceive as necessary for entrepreneurial success. We find that entrepreneurs cite traits inherent to their nature significantly more than VCs. Additionally, entrepreneurs who do not have previous VC funding experience differ significantly from VCs in identifying important factors for VC funding. In contrast, entrepreneurs with previous VC funding experience did not differ from VCs in …

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Earnings Misstatements, Restatements, And Corporate Governance, William G. Heninger, Yongtae Kim, Sandeep Nabar Jan 2009

Earnings Misstatements, Restatements, And Corporate Governance, William G. Heninger, Yongtae Kim, Sandeep Nabar

Faculty Publications

High profile financial restatements from companies like Enron, Worldcom, Healthsouth, and Tyco as well as less celebrated restatements from such companies as Red Hat, Nortel, and Bristol-Myers Squibb have shaken public trust in the U.S. capital market. The restating companies have watched their credit ratings drop, market values erode, and occasionally even faced bankruptcy (Palmrose et al. 2004; Hirschey et al. 2005). The preponderance of restatements, in part, led to the enactment of the Sarbanes-Oxley Act which reemphasized the need for, and the importance of, strong corporate governance.

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Internal Audit Quality And Earnings Management, Douglas F. Prawitt, Jason L. Smith, David A. Wood Jan 2009

Internal Audit Quality And Earnings Management, Douglas F. Prawitt, Jason L. Smith, David A. Wood

Faculty Publications

Internal auditors often perform work that is relevant to their host entities’ financial reporting processes, yet little research attention has focused on the effects of internal auditing on companies’ external financial reporting. Using a unique and previously unavailable data set, we investigate the relation between internal audit function (IAF) quality and earnings management. We measure IAF quality using a composite measure comprising six individual components of IAF quality based on SAS No. 65, which guides external auditors in assessing the quality of an IAF with respect to its role in financial reporting. Earnings management is measured using two separate proxies, …

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Disclosure Quality And The Mispricing Of Accruals And Cash Flow, Michael S. Drake, James N. Myers, Linda A. Myers Jan 2009

Disclosure Quality And The Mispricing Of Accruals And Cash Flow, Michael S. Drake, James N. Myers, Linda A. Myers

Faculty Publications

In this paper, we investigate the role that disclosure quality plays in the accurate valuation of accruals and cash flow. We predict that stock prices of firms with higher-quality disclosures more accurately reflect the persistence of accruals and cash flow. We test our predictions using analyst ratings of disclosure published in the annual Association for Investment Management and Research (AIMR) Corporate Information Committee Reports for the years 1982 through 1996. The results provide strong evidence of mispricing for the subset of firms with lower-quality disclosures and of a significant reduction in mispricing for the subset of firms with higher-quality disclosures. …

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The Balanced Scorecard As A Strategy-Evaluation Tool: The Effects Of Implementation Involvement And A Causal-Chain Focus, William B. Tayler Jan 2009

The Balanced Scorecard As A Strategy-Evaluation Tool: The Effects Of Implementation Involvement And A Causal-Chain Focus, William B. Tayler

Faculty Publications

This paper uses an experiment to examine whether involvement in scorecard implementation can mitigate the effects of motivated reasoning that occur when the scorecard is framed as a causal chain rather than merely as a balanced set of measures. Psychological research on motivated reasoning suggests that managers will evaluate and interpret data in ways consistent with their preferences, increasing their tendency to arrive at conclusions that are consistent with their desired conclusions (Kunda 1990). Consistent with that research, results of my study show that managers who are involved in selecting strategic initiatives perceive those initiatives as having been more successful …

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Audit Standard Setting And Inspection For U.S. Public Companies: A Critical Assessment And Recommendations For Fundamental Change, Steven M. Glover, Douglas F. Prawitt, Mark H. Taylor Jan 2009

Audit Standard Setting And Inspection For U.S. Public Companies: A Critical Assessment And Recommendations For Fundamental Change, Steven M. Glover, Douglas F. Prawitt, Mark H. Taylor

Faculty Publications

The Sarbanes-Oxley Act of 2002 (SOX) established the Public Company Accounting Oversight Board (PCAOB) to oversee the public accounting firms that audit publicly traded companies in the U.S. In this commentary we outline why we believe the PCAOB’s audit standard setting and inspection models are inefficient and dysfunctional. We assert that the Board’s ability to achieve its mission is limited by its early choices, together with its incentives, organizational composition, and structure. We support our assertions with a number of indicators of serious problems and flaws in the current approach. We also present high-level recommendations for change for policy makers, …

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Component Materiality For Group Audits, Steven M. Glover, Jonathan T. Liljegren, Douglas F. Prawitt, William F. Messier Dec 2008

Component Materiality For Group Audits, Steven M. Glover, Jonathan T. Liljegren, Douglas F. Prawitt, William F. Messier

Faculty Publications

Determining overall group materiality and materiality levels for individual components is becoming more of a hot-button issue as the number and complexity of large and international group audits increases. Auditing standards and other professional materials offer little practical guidance on the topic. Internal and peer reviews and regulatory inspections have revealed a variety of approaches in this area. In some instances, reviews have discovered potentially troubling practices. Our conversations with regulators and practitioners indicate an intense and growing interest in the development of conceptually sound guidance. This article outlines a practical approach that group engagement partners can consider in establishing …

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Diversification To Mitigate Expropriation In The Tobacco Industry, Messod D. Beneish, Ivo Ph. Jansen, Melissa F. Lewis-Western, Nathan V. Stuart Jan 2008

Diversification To Mitigate Expropriation In The Tobacco Industry, Messod D. Beneish, Ivo Ph. Jansen, Melissa F. Lewis-Western, Nathan V. Stuart

Faculty Publications

While it is well established that diversifying acquisitions by large, cash-rich firms destroy shareholder wealth, we document positive abnormal returns to such acquisitions in the tobacco industry. We show that these abnormal returns are associated with proxies for lower expected expropriation costs. Specifically, we show that wealth creation increases in the degree of domestic geographic expansion afforded by the acquisition (increasing tobacco firms’ influence in more political districts) and in the liquidity of tobacco firms’ assets (converting cash to harder-to-expropriate operating assets). We also show that the threat of expropriation constrains payments to shareholders before expropriation becomes certain in 1998.

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Margin Trading, Overpricing, And Synchronization Risk, Sanjeev Bhojraj, Robert J. Bloomfield, William B. Tayler Jan 2008

Margin Trading, Overpricing, And Synchronization Risk, Sanjeev Bhojraj, Robert J. Bloomfield, William B. Tayler

Faculty Publications

We provide experimental evidence that relaxing margin restrictions to allow more short selling can exacerbate overpricing, even though it reduces equilibrium price levels. This is because smart-money traders initially profit more by front-running optimistic investor sentiment than by disciplining prices. When short selling is not possible, competitive pressures among arbitrageurs rapidly drive prices to the equilibrium. However, the risk of margin calls slows the convergence process, because arbitrageurs who sell short too early face substantial losses if they are unable to synchronize their trades with other arbitrageurs (as in Abreu and Brunnermeier. 2002. Journal of Financial Economics 66(2–3):341–60; 2003. Econometrica …

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Momentum, Reversal, And Uninformed Traders In Laboratory Markets, Robert J. Bloomfield, William B. Tayler, Flora H. Zhou Jan 2008

Momentum, Reversal, And Uninformed Traders In Laboratory Markets, Robert J. Bloomfield, William B. Tayler, Flora H. Zhou

Faculty Publications

We report the results of three experiments based on the model of Hong and Stein (1999). Consistent with the model, results show that when informed traders do not observe prices, uninformed traders generate long-term price reversals by engaging in momentum trade. However, when informed traders also observe prices, uninformed traders generate reversals by engaging in contrarian trading. Results suggest that a dominated information set is sufficient to account for the contrarian behavior observed among individual investors, and that uninformed traders may be responsible for long-term price reversals but play little role in driving short-term momentum.

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Effects Of Friendship In Transactions In An Emerging Market: Empirical Evidence From Brazil, Wesley Mendes-Da-Silva, Thaís Fernanda Salves De Brito, Rubens Famá, Jonathan T. Liljegren Jan 2008

Effects Of Friendship In Transactions In An Emerging Market: Empirical Evidence From Brazil, Wesley Mendes-Da-Silva, Thaís Fernanda Salves De Brito, Rubens Famá, Jonathan T. Liljegren

Faculty Publications

This paper considers the inclusion of human behavioral aspects and implications of cognitive psychology and anthropology in decisions relating to the emerging field of behavioral finance. The formulated hypotheses were tested using 400 questionnaires, answered by students enrolled in MBA programs. The principal results suggest that individuals involved in transactions among friends or among strangers assume different behaviors—friends agree about the price attributed to an asset, while strangers show the propensity to bargain.

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Internal Audit Sourcing Arrangement And The External Auditor's Reliance Decision, Steven M. Glover, Douglas F. Prawitt, David A. Wood Jan 2007

Internal Audit Sourcing Arrangement And The External Auditor's Reliance Decision, Steven M. Glover, Douglas F. Prawitt, David A. Wood

Faculty Publications

This paper examines the effects of internal audit sourcing arrangement on the external auditor’s reliance decision in the presence of different levels of inherent risk and task subjectivity. We posit that external auditors will rely more on outsourced than in-house internal audit functions (IAFs) and that this difference will be more pronounced when inherent risk is high or when the work performed by internal auditors relates to a subjective task. Participants in the study were 127 external auditors from a Big 4 firm who completed an experimental case in which we manipulated internal audit sourcing, inherent risk, and task subjectivity. …

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The Role Of Tax Regulation And Compensation Contracts In The Decision To Voluntarily Expense Employee Stock Options, Walter G. Blacconiere, Marilyn F. Johnson, Melissa F. Lewis-Western Jan 2007

The Role Of Tax Regulation And Compensation Contracts In The Decision To Voluntarily Expense Employee Stock Options, Walter G. Blacconiere, Marilyn F. Johnson, Melissa F. Lewis-Western

Faculty Publications

We show that firms with executive bonuses that qualify for deduction under Internal Revenue Code Section 162(m) were less likely to expense stock option compensation (SOC) in 2002. Additionally, the more likely it is that a qualified firm will incur re-contracting costs, the less likely it is that the firm will expense SOC. CEOs of qualified firms that also expense SOC receive smaller bonuses than CEOs of expensing firms that are not qualified under 162(m), and the lower 162(m) bonuses are not offset by higher SOC. Our results suggest that 162(m) tax incentives are an important determinant of the decision …

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Ranking Scholarly Outlets For Information Technology, Barry Lunt, Michael Bailey, Jospeh Ekstrom, C. Richard G. Helps, David A. Wood Jan 2007

Ranking Scholarly Outlets For Information Technology, Barry Lunt, Michael Bailey, Jospeh Ekstrom, C. Richard G. Helps, David A. Wood

Faculty Publications

Many well-established disciplines have a number of outlets for scholarly work, including archival journals, conference proceedings, periodicals, and others. These outlets are commonly known within the discipline, and many have an established reputation and even ranking. Faculty seeking to publish in one of these disciplines, and seeking to advance in rank and tenure status, are well served by knowing the most common scholarly outlets and their rankings. The relatively new discipline of Information Technology does not yet have a well established ranking of scholarly outlets. This paper presents the findings of a survey conducted among the members of the IT …

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An Analysis Of The Accounting Methods Used By Builders Producing Twenty-Five Or Fewer Homes Per Year, David Andrus Dec 2006

An Analysis Of The Accounting Methods Used By Builders Producing Twenty-Five Or Fewer Homes Per Year, David Andrus

Theses and Dissertations

Accounting plays a crucial role in the success of any business, but it is particularly vital in the construction industry, a complex field that typically requires the coordination of multiple subcontractors and multiple jobs in any given year. Although small-volume home builders make up 70 percent of the membership of the National Association of Home Builders (NAHB), a trade association of the home building industry, little is known about the accounting practices of these builders. This thesis undertook to study the accounting practices of small-volume home builders. Small-volume home builders were defined as those producing 25 homes or fewer in …

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Publication Records Of Facility Promoted At The Top 75 Accounting Research Programs, Steven M. Glover, Douglas F. Prawitt, David A. Wood Jan 2006

Publication Records Of Facility Promoted At The Top 75 Accounting Research Programs, Steven M. Glover, Douglas F. Prawitt, David A. Wood

Faculty Publications

This paper presents a descriptive analysis of the publication records of faculty promoted from 1995 to 2003 at the top 75 accounting research programs (as ranked by Trieschmann, et al. 2000). The presentation and analyses of these data are designed to be useful to faculty and evaluation committees from a benchmarking and decision-making perspective. From a benchmarking perspective, the results will be useful in helping schools as they develop or refine relevant policies and research expectations. The results may be particularly useful in view of the fact that average accounting faculty publication records differ from the average publication records of …

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