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The article presents an overview of this journal's editorial policies including the journal's mission related to the topic of accounting, standards for manuscript submission, peer review processes, and conflicts of interest.

Satoshi Nakamoto (2008) published a seminal paper on a promising digital currency application and proposed a distributed ledger technology (DLT) to support it. Shortly thereafter, in 2009, bitcoin and the customized DLT that supports it were established. Although the DLT described by Nakamoto (2008), which packages data into blocks that are then cryptographically chained together (i.e., "block chain," or "blockchain"), possesses features that are desirable for some business applications and/or their auditors, over a dozen years later there is not yet a widescale adoption of blockchain for business operations. This paper explores functionality, data and process integrity, and regulatory concerns as potential explanations for the lag in mainstream business and accounting adoption. We also contextualize some of the concerns that are likely to have delayed blockchain implementation by providing a framework of questions directed at both researchers and practitioners. [ABSTRACT FROM AUTHOR]

Practitioners routinely note that new staff lack documentation skills, communication skills, and strong Excel skills. Further, new staff report critical-thinking, written and oral communication, teamwork, and project management skills deserve greater emphasis in Master of Accountancy programs. The AICPA's (2014) Model Tax Curriculum suggests that active learning approaches be used to enable students to build communication, criticalthinking, and interpersonal skills. This case uses a realistic corporate tax return preparation experience to address these criticisms by focusing on four main areas: time management, communication, research, and technical skills. The case is divided into two phases. In Phase 1, students review client information, generate requests from the client for missing information, keep a log of hours spent on the project, research ambiguous issues, meet with the project ''senior'' to obtain guidance, and prepare electronic work papers. In Phase 2, students incorporate feedback from the senior's review of their work papers to make corrections, prepare a corporate tax return, and create a client letter. Student feedback about the project is positive. [ABSTRACT FROM AUTHOR]

On May 28, 2015 the Public Company Accounting Oversight Board (hereafter, the Board) issued Staff Consultation Paper No. 2015-01 (hereafter, the Staff Consultation Paper) to seek information and input on the potential need to improve standards related to the auditor's use of the work of specialists. The Board requested input from investors, accounting firms, specialists, companies, and others (such as academics) about (1) current practices, (2) the potential need for changes, and (3) possible alternative regulatory approaches, and any associated economic implications, for potential improvement in standards related to oversight and assessing the objectivity of employed and engaged specialists. The comment period ended July 31, 2015. This commentary summarizes the contributors' views on selected questions posed in the Staff Consultation Paper. [ABSTRACT FROM AUTHOR]

The purpose of this paper is to provide advice to accounting doctoral students and new accounting Ph.D.s on managing the review process. We also hope that our advice and suggestions will assist more experienced accounting faculty in their research endeavors. We offer suggestions from the point of view of researchers at various stages in their career. We also interview a variety of current and former journal editors and provide their suggestions and insights. We first provide suggestions to help position the article so as to receive a more helpful review. We then discuss strategies for responding to the editorial process and provide specific advice for handling various editorial decisions including a rejection, a reject-and-resubmit, a revise-and-resubmit, and an acceptance. We build upon prior research by providing a summary of advice for each type of editorial decision and by providing advice and suggestions from editors and associate editors at a wide range of accounting journals. [ABSTRACT FROM AUTHOR]

In this case, students are required to audit a company's gross property, plant, and equipment and depreciation expense accounts. Students are provided with electronic working papers that include the audit program, as well as documents prepared by the client and select prior year working papers. In order to successfully complete the audit, students will have to obtain explanations and other assistance from the client. The case furthers audit education by illuminating to students how concepts learned in the classroom translate into practice. The case has several specific learning objectives. First, the case familiarizes students with electronic working papers which allows them to practice their Excel skills. Second, the case provides students with an opportunity to audit property, plant, and equipment additions using substantive details testing and to test depreciation expense using substantive analytical procedures. Third, students must consider internal controls and the implications errors have on internal control effectiveness. Fourth, the case helps students improve documentation skills by writing tick mark explanations. Finally, the case provides students practice with professional verbal communications through client interviews. The case is appropriate for an undergraduate audit or a beginning graduate-level audit and assurance class. [ABSTRACT FROM AUTHOR]

We examine 468 experimental auditing research papers that were published in ten leading accounting and auditing journals from 1991–2015 to address three key issues. First, we consider the trends in experimental auditing research and find that while the total number of papers published in the leading journals has expanded, the percentage of experimental auditing papers has decreased substantially. Second, in order to support evidence-based standard-setting and regulation, and to identify the audit quality issues that have been addressed, we map this research to the IAASB Framework for Audit Quality. We find that the majority of studies have concentrated on the processing stage of the Framework and at both the engagement and firm levels. Third, breaking our period of study into five five-year blocks, we observe a significant evolution in experimental research over the 25 years of our study, as evidenced by trends in the topics examined, types of participants used, and data collection approaches used. [ABSTRACT FROM AUTHOR]

This study presents a comprehensive bibliometric analysis of the Journal of Emerging Technologies in Accounting (JETA) from 2008 to 2022, the period since its indexing in Web of Science, focusing on authorship patterns, dominant topics, and citation trends. The findings highlight a significant concentration of authorship within JETA, suggesting an opportunity for enhancing diversity and introducing fresh perspectives through expanded authorial engagement. Acknowledging JETA's significant contributions to blockchain, text analysis/NLP, and AI, this study proposes an exploration into broader, interdisciplinary domains to further enrich the journal's thematic diversity, in alignment with global academic trends. The study further recognizes an opportunity for JETA to bolster its global impact by inviting contributions from underrepresented regions, such as South America, Australia, and Africa. Additionally, the analysis reveals a commendable trend in JETA toward collaborative and potentially interdisciplinary research, implying that fostering such collaborations could yield innovative research methodologies in the field. Data Availability: The data supporting the findings of this study can be provided upon request by contacting Batuhan Güvemli. JEL Classifications: M40; M41; M42; M49. [ABSTRACT FROM AUTHOR]

Editors exhort authors to circulate and present their working papers to colleagues before submitting them to journals (Zimmerman 1989; Green et al. 2002). Authors heeding such advice are said to increase the likelihood of getting their work published and making their research, once published, more influential (Zimmerman 1989). While evidence regarding these matters is of keen importance to authors, editors, and administrators, no research exists showing that circulating and presenting manuscripts increases their probability of being accepted in accounting journals or, when published, their influence on stimulating other research. I present such evidence by perusing acknowledgments in premier accounting journals. I examine the relation between circulating and presenting manuscripts and the probability of acceptance by relating acknowledgments of 305 papers submitted to The Accounting Review during June 2002-May 2003 to the editor's reject versus revise and resubmit decision. I examine the relation between circulating and presenting manuscripts and an article's influence by relating the acknowledgments in 256 articles published in The Accounting Review, Journal of Accounting Research, and Journal of Accounting and Economics to citations to these articles. My two analyses of acknowledgments to institutions, conferences, and individuals yield similar results. I find that papers presented at more workshops are more likely to be invited back to The Accounting Review, and that papers published in The Accounting Review, Journal of Accounting and Economics, or Journal of Accounting Research generate more citations if they were presented previously at more workshops. [ABSTRACT FROM AUTHOR]

This study investigates the auditor characteristics that are related to generation of evidence and documentation review notes by reviewers of audit working papers. To address this question, an analysis was conducted on the contents of review notes prepared in a laboratory experiment. The working papers contained no documentation deficiencies but contained insufficient evidence. As part of an effective review process, the auditor should generate review notes that call for additional evidence gathering. Generating documentation-oriented review notes created inefficiencies for carrying out the review process and corresponding audit task. Stepwise multiple regression analyses identified reviewer characteristics that were significantly associated with each type of review note. These results provide insights into the reviewer characteristics associated with focusing attention on one review-note classification instead of the other. This finding suggests opportunities for future research that more thoroughly explores and controls for the variables identified in this study. [ABSTRACT FROM AUTHOR]

Probably no task confronting the instructor is more irksome or trying than that of grading papers; yet it constitutes a very important part of his work, and to a certain extent determines his success as a teacher. The objectives in the grading of papers, problems, and books may be summed up as follows, rating a student's work; pointing out errors and seeing that they are not repeated; and finding students weaknesses. The purpose of the article is to present a suggestion that have been helpful in dealing with the second and third points. It has often been laborious to write out all the corrections on a paper, and, in a good many cases, not effective when it is done, because many students do not look at papers which are returned, especially when they have passing grades on them. The form following provides a means of making a large number of corrections and suggestions with the minimum of effort, and in such a way that the student is almost forced to take cognizance of them. The form need not be confined to first year students, as the principles apply throughout the accounting courses, and with some changes and additions can be readily adapted to advanced work.

As a service to the forty-eight states and four territories which use the examinations prepared by the American Institute of Accountants the Institute will grade the candidate's papers and recommend grades to be granted there on by the local boards involved. Papers from some fifty-five hundred candidates were graded by the Educational Director's office in connection with a recent examination. The very weight and volume of this number of papers is imposing. The significance of the resultant grades to the candidates and to the profession of public accounting makes the grading process most important. The methods used to secure uniform and reliable results in this work will be of interest to those concerned with methods of testing and passing upon the qualifications of candidates for the CPA certificate. Under the grading system used by the Institute in Auditing, Theory and Law, where the grading is on a positive basis, it is impossible for the candidate to receive all the points his knowledge might justify if his answer is too brief. Relevant points, assigned some credit in the grading, may easily be omitted in short answers.

Prior research on auditors' memory for evidence encountered during working paper review suggests that auditors commit memory errors that could inhibit audit efficiency and effectiveness. The current study extends this line of research by examining whether two prominent features of the auditing environment. The current study extends this line of research by examination whether two prominent features of the auditing environment, audit risk and information importance, affect the accuracy of auditors' memory and auditors' memory and author's willingness to rely on memory. These issues were examined in an experiment in which auditors were required to review two working-paper areas (accounts) and, 24 hours later, recognize if information items had been present in the working papers and express how willing they would be to rely on their memory for each item. The results indicate that (1) the accuracy of auditors' memories is positively related to the level of audit risk of the area and the degree of importance of an information item within the area; (2) the auditors' willingness to rely on memory is negatively related to the degree of information importance but not related to the level of audit risk of the area; and (3) the auditors' likelihood of referring back to the working papers is negatively related to the accuracy of auditors' memories, and this negative relationship increase with the degree of information importance. Collectively, these results suggest that audit risk and information importance altered auditor's cognitive activities during the review process in a manner that contributes to the effectiveness (e.g., better memory for more consequential evidence) and efficiency (e.g., less verification more strongly remembered and less consequential evidence) of the audit. [ABSTRACT FROM AUTHOR]

The article discusses the impact of the COVID-19 pandemic on ethics, professionalism, and judgment in accounting and financial reporting. It highlights how the pandemic caused disruptions to the global economy and emphasized the importance of adapting to technological solutions and remote work. The article also mentions a Thematic Symposium organized by the Accounting and the Public Interest journal and the University of Waterloo Centre for Accounting Ethics, which aimed to understand the pandemic's influence on stakeholders in the accounting field. Two papers presented at the symposium are discussed, one focusing on the adoption of technology by audit firms and the other examining the relationship between progressive tax rates and income inequality during the pandemic. The findings suggest that audit firms prioritized commercial concerns over professionalism, while states with progressive tax structures saw increased income inequality and higher tax collections. The article concludes by emphasizing the need to address ethical concerns and develop procedures to handle future global shocks. [Extracted from the article]

Success in publishing accounting research often requires success in multiple coauthoring relationships. Given the importance and prevalence of coauthoring, our paper provides comprehensive advice to new accounting researchers on how to manage a coauthoring relationship, and includes views based on personal experience supplemented by feedback from an informal survey of some of the most productive accounting coauthor teams. We assert and conclude that a good coauthor establishes clear roles and expectations before a project begins, and keeps commitments. Communication throughout the project is essential as coauthors confront difficulties and setbacks. We conclude by discussing several situations that coauthors may confront, and provide recommendations. [ABSTRACT FROM AUTHOR]

Charles J. Hirsch was an accountant and controller for the Golden Nugget casino from 1950 to 1970. He contributed to a movement in the 1950s and 1960s to advance the use of statistical sampling and analysis in the accounting profession. This manuscript is based on analysis of Hirsch's professional papers, held at the University of Nevada, Las Vegas, Libraries Special Collections and Archives. Hirsch used statistical sampling and analysis at Golden Nugget when statistical techniques had not yet been widely accepted or implemented by practicing accountants and auditors. Beginning in 1959, Hirsch made numerous conference presentations describing his work. In addition, Hirsch explicitly challenged the accounting profession to follow his lead and integrate statistical sampling and analysis into existing practice. In doing so, he joined an exclusive group of individuals, including Robert Trueblood, who were early advocates for using statistical techniques to improve the practice of accounting and auditing. [ABSTRACT FROM AUTHOR]

An accounting instructor's work is comparable to that of the football coach. The coach can teach his players the theory of football and get them to understand his diagrams but unless he conducts regular scrimmages, he will never develop a football team. The scrimmage for a student of accounting consists of the assigned problems, the workbook and the practice set. So it seems that it would be desirable for the student to work several problems in connection with each chapter. Apparently many instructors fail to face up to the situation. They recognize the desirability of the scrimmaging, but have found no satisfactory way to handle the grading problem. Often the instructor at least implies that the paper are being graded, but the students suspect that they are not. In a situation where objective tests are effective and in certain types of problem tests much time can be saved by having the students grade their own papers. It seems desirable to go over the test thoroughly with the students at the next class meeting anyway, so then is no loss of classroom time if the students grade their own papers.

Presents findings from a survey of accounting research submitted to 'The Accounting Review' journal. Summary analysis of submissions; Authors and universities behind the accounting research; Topics and subtopics; Research methods employed in the accounting studies.

The interest in uniform accounting or standard accounting in the newsprint industry began to become manifest about ten years ago. In 1916 a firm of public accountants issued a report on the subject. And since that time fairly rapid progress has been made. The movement was greatly facilitated by the attitude that the Governments of the United States and Canada took regarding the cost of manufacturing and price, when the industry was controlled during the war. They insisted that definite costs should be arrived at and this greatly promoted accounting activities in the industry, so that much of the resistance to the development of uniform cost accounting, which has been found in other industries, was overcome in this way in the news print industry. Accountants were employed both by the Government and by the manufacturers to make extensive investigations of costs and related matters and these investigations disclosed the lack of reliable cost data and indicated the necessity for development.

SYNOPSIS: Diversity in views about the existence, nature, and extent of the "intangibles problem" in financial reporting and various proposed solutions is well represented among national accounting standard setters. This paper summarizes the varying perspectives on these issues by a group of national accounting standard setters from Canada, Germany, Japan, the U.K., and the U.S. The paper strives to deliver a balanced discussion of the alternative perspectives to provide fodder for further consideration by the accounting community and to stimulate additional academic research relevant to these issues. JEL Classifications: M410. [ABSTRACT FROM AUTHOR]

This paper analyzes the longitudinal development of accounting thought by characterizing the content of accounting research over several decades (1963 to 2003). The paper also investigates the interaction among accounting scholars and examines the relationship of research quality, topical coverage, methodological tools, and citation behavior: Thus, this analysis describes how accounting research has evolved, both in its content and in the way it has been used and perceived by its adherent scholars. [ABSTRACT FROM AUTHOR]

In response to concerns over the viability of the academic discipline of accounting, we investigate trends in accounting research by examining papers published in six top accounting journals from 1960 to 2007. We use citations made by accounting papers as a proxy for their antecedent ideas and examine trends in citations, topics, and methodologies, in aggregate and by journal. Our results suggest that the growing body of accounting research draws increasingly from both finance and economics. Financial accounting topics and archival methodologies are becoming more dominant over time relative to other topics and methodologies, although these trends vary by journal. Though most concerns we discuss are recent, we find that the situation today is the result of trends set in motion decades ago with an explicit decision by influential researchers to move the discipline from a normative perspective to a positive perspective. Given its current state, accounting research may be broadly characterized as research into the effect of economic events on the process of summarizing, analyzing, verifying, and reporting standardized financial information, and on the effects of reported information on economic events. [ABSTRACT FROM AUTHOR]

This paper discusses the role of process evidence in accounting research. We define process evidence broadly as data providing insight into how and why cause-effect relationships occur, and we provide a framework to guide the provision and evaluation of process evidence in accounting studies. Our definition allows for an expanded understanding of techniques for gathering process evidence. The framework highlights the importance of the study's goals and theory in choosing how to provide process evidence, as well as how much process evidence to provide. The paper also outlines the strengths and limitations of three approaches to providing process evidence: mediation, moderation, and multiple-study-based designs. We provide recommendations for best practices for each approach to minimize threats to validity and maximize the value of process evidence. [ABSTRACT FROM AUTHOR]

Policies that require, or recommend, disclosure of corporate tax information are becoming more common throughout the world, as are examples of tax-related information increasingly influencing public policy and perceptions. In addition, companies are increasing the voluntary provision of tax-related information. We describe those trends and place them within a taxonomy of public and private tax disclosure. We then review the academic literature on corporate tax disclosures and discuss what is known about their effects. One key takeaway is the paucity of evidence that many tax disclosures mandated with the aim of increasing tax revenue have produced additional revenue. We highlight many crucial unanswered questions, answers to which would inform future tax legislation and financial accounting rule making. [ABSTRACT FROM AUTHOR]

I study productive activity, measurement, and compensation in a principal agent model that relaxes common restrictions on the action set of the agent, the distribution of performance measures, and the shape of the wage schedule. The solution to this relaxed problem unifies insights from extant theory and shares features with well-known empirical phenomena. In particular, the optimal outcome distribution has a kink, optimal measurement is conservative, and optimal wages ensure congruent incentives and resemble accounting-based bonus plans featuring a floor, hurdle bonus, incentive zone, and ceiling, with thresholds that may reference other performance measures. Beyond these specific insights, the paper provides a flexible framework for studying how incentives are shaped through measurement and contracts. [ABSTRACT FROM AUTHOR]