Suchergebnisse

PurposeThe purpose of this research is to determine the likelihood of financial statement manipulations in companies throughout a variety of emerging market countries and compare this potential wirh that of firms within the USA.Design/methodology/approachThe authors utilize the Fraud Score Model, as set forth by Dechow et al., to determine the likelihood of financial statement manipulations. By adjusting their model to work in an international setting, the authors are able to study nine industries across 23 countries, including the USA.FindingsThe results vary from industry to industry, with some countries performing extremely well in one industry, only to prove remarkably risky in the next.Originality/valueThe findings may be used by a variety of market participants, especially investors, to determine the risk levels of potential foreign investments. Therefore, this research can help lead to a more overall efficient placement of global capital.

ABSTRACT
We offer advice to accounting faculty who have a growing level of seniority at their schools. Seniority is accompanied by increasing autonomy, and we encourage senior faculty to use that autonomy to focus their efforts on building up others. We offer recommendations on how to use seniority to positively impact one's department and college by practicing the tenants of servant leadership, and we discuss how this can be accomplished by examining the three facets of a faculty member's job description: research, service, and teaching. Our overarching goal is to encourage senior faculty to help address current challenges in both academia and practice as well as chart a future course that colleagues can follow that will strengthen the role of accounting to better serve society.

ABSTRACTSuccess 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.

ABSTRACTWe revisit whether the academic accounting profession is in decline. Using data gathered from Hasselback Accounting Faculty Directory from 1974 to 2016, we confirm prior results indicating a decrease in the number of U.S. assistant accounting professors from 1991 to 2005. However, accounting faculty counts (including assistant professors) increased from 2005 to 2016. These results suggest that actions to slow and reverse the decline in the academic accounting profession, in combination with broad economic factors, have been largely successful. While future challenges remain, the academic accounting profession is no longer in decline.JEL Classifications: I23.