Associate ProfessorDepartment of Accounting and Information Systems Rutgers Business School–Newark and New Brunswick

26:010:680
Current Topics in
Accounting Research
Dr. Peter R. Gillett
Associate Professor
Department of Accounting and Information Systems
Rutgers Business School–Newark and New Brunswick


Current Topics in Accounting Research

OVERVIEW








Literature Reviews
Research Proposals
Research Vocabulary
Research Statistical Methods
Readings for Week 11
Readings for Week 12
Readings for Week 13

April 6, 2011

Dr. Peter R. Gillett

2


Current Topics in Accounting Research

Literature Reviews





Please exchange and read each other’s literature
reviews
Consider whether it would be possible to
integrate them, or to improve either by adding
material from the other
Submit revised/improved reviews
Prepare, together, a single integrated
Bibliography in EndNote and submit it by
April 20

April 6, 2011

Dr. Peter R. Gillett

3


Current Topics in Accounting Research

Research Proposals



Approval or otherwise by today
Draft papers are due April 13
* Complete Literature Review and Hypotheses
* Draft of experimental method, measures, etc.



Final papers are due April 27
* Include mock data to show what kind of analyses you

will run

April 6, 2011

Dr. Peter R. Gillett

4


Current Topics in Accounting Research

Research Vocabulary

 Scilicet
 Jack-knife

 Self-efficacy

April 6, 2011

Dr. Peter R. Gillett

5


Current Topics in Accounting Research

Research Statistical Methods


What statistical methods would you likely use if:
Independent Variable
Dependent variable
Categorical
Categorical
Categorical
Continuous
Categorical
Continuous
(but dependent affected also by continuous factors)
Continuous
Categorical (Dichotomous)
Continuous
Continuous
Categorical
Multiple Continuous

Categorical
Multiple Continuous
(but dependent affected also by continuous factors)
Continuous
Multiple Levels Categorical
Continuous
Multiple Continuous

April 6, 2011

Dr. Peter R. Gillett

6


Current Topics in Accounting Research

Research Statistical Methods


What statistical methods would you likely use if:
Independent Variable
Dependent variable
Categorical
Categorical
Chi-squared
Categorical
Continuous
ANOVA
Categorical

Continuous
(but dependent affected also by continuous factors)
ANCOVA
Continuous
Categorical (Dichotomous)Logistic Regression
Continuous
Continuous
OLS Regr.
Categorical
Multiple Continuous
MANOVA
Categorical
Multiple Continuous
(but dependent affected also by continuous factors)
MANCOVA
Continuous
Multiple Levels Categorical Multinomial L.R.
Continuous
Multiple Continuous
Canonical Correl.

April 6, 2011

Dr. Peter R. Gillett

7


Current Topics in Accounting Research

Research Statistical Methods

 Distinguish:
* Principal Components Analysis (PCA)
* Common Factor Analysis (FA)
* Exploratory Factor Analysis (EFA)
* Confirmatory Factor Analysis (CFA)
* Structural Equation Modeling (SEM)

April 6, 2011

Dr. Peter R. Gillett

8


Current Topics in Accounting Research

Readings for Week 11
 Amal: Hoffman, V. B. and J. M. Patton. 1997. "Accountability, the





Dilution Effect, and Conservatism in Auditors' Fraud
Judgments". The Journal of Accounting Research, Vol. 25 No. 2. 61.
Jongkyum: M. S. Beaseley, J. V. Carcello, D. R. Hermanson, and P. D.
Lapides. 2000. "Fraudulent Financial Reporting: Consideration of
Industry Traits and Coporate Governance Mechanisms" Accounting

Horizons (Vol. 14, No. 4)
Kaitlin: Marija J. Norusis. 2004. "SPSS 13.0 Advanced Statistical
procedures Companion," Chapter 2.
Khrystyna: Marija J. Norusis. 2004. "SPSS 13.0 Advanced Statistical
procedures Companion," Chapter 10.

April 6, 2011

Dr. Peter R. Gillett

9


Current Topics in Accounting Research

Readings for Week 12
 Dong Hyun: Karla M. Johnstone. 2000. "Client-Acceptance




Decisions: Simultaneous Effects of Client Business Risk, Audit Risk,
Auditor Business Risk, and Risk Adaptation" Auditing: A Journal of
Practice and Theory (Vol. 19, No. 1): pp.1-25. 63.
Sun Jung: Peter R. Gillett and Nancy Uddin. 2005. "CFO Intentions
to Report Fraudulently". Auditing: A Journal of Practice and Theory
(Vol. 24, No. 1): pp. 55-75.64.
Seokyoun: Uddin, Nancy and Peter R. Gillett. 2002. "The Effects of
Moral Reasoning and Self-Monitoring on CFO Intentions to Report
Fraudulently on Financial Statements" The Journal of Business

Ethics (Vol. 40): pp.15-32.

April 6, 2011

Dr. Peter R. Gillett

10


Current Topics in Accounting Research

Readings for Week 13
 Hua: Bentley, K. A., T. C. Omer and N. Y. Sharp. 2010. "Business

Strategy, Audit Fees and Financial Reporting Irregularities " University of
Illinois 19th Symposium on Audit Research. Working Paper.

 Betul: Bowlin, K. 2010. "Risk-based Auditing, Strategic Prompts and

Auditor Sensitivity to the Strategic Risk of Fraud" University of Illinois
19th Symposium on Audit Research. Working Paper.

 Karina: Grenier, J. H. 2010. "Encouraging Professional Skepticism in the
Industry Specialization Era: A Dual-Process Model and an Experimental
Test" University of Illinois 19th Symposium on Audit Research. Working
Paper.

 Tesfalidet: Davis, J. and H. Pesch. 2010. "Fraud Dynamics and Controls
in Organizations." University of Illinois 19th Symposium on Audit
Research. Working Paper.

April 6, 2011

Dr. Peter R. Gillett

11