Internal Auditing: Directions and Opportunities (Book).
Reviews the book "Internal Auditing: Directions and Opportunities," by Robert K. Mautz, Peter Tiessen and Robert H. Colson.
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Uses of Indexes and Data Bases for Information Releases Analysis.
This study assesses the relative effectiveness of searches of the Wall Street Journal Index and Dialog data base searches for information release analyses. The results indicate that the Wall Street Journal Index is more effective than Dialog, but a substantial number of information events do not appear in either service. In addition, the Wall Street Journal Index searches found a large number of financial type announcements but found only about 35 percent of nonfinancial items, Stock price data are presented which indicate that items not appearing in the Wall Street Journal Index are as likely to occasion significant price reactions as items which do appear in the Index.
Capsule Commentaries.
Reviews various books related to accounting. "Advanced Accounting," 3rd ed., by Floyd A. Beams; "Three Degrees Above Zero: Bell Labs in the Information Age," by Jeremy Bernstein; "Wiley-Ronald Auditing Service," by D.R. Carmichael and Martin Benis; "Dictionary of Accounting Terms," by Derek French.
The Cost of Capital: Estimating the Rate of Return for Public Utilities (Book).
Reviews the book "The Cost of Capital: Estimating the Rate of Return for Public Utilities," by A. Lawrence Kolbe, James A. Read and George R. Hall.
Publication Productivity of Doctoral Alumni: A Time-Adjusted Model.
Prior studies have ranked doctoral programs in accounting on the basis of various input and output criteria. This study ranks doctoral programs on the basis of the publication productivity of their graduates. The primary advantage of this study over prior studies is that it adjusts the publication productivity measures of the schools to reflect differences in the number of doctoral alumni as well as the age of the doctoral program.
Case Problems in Management Accounting (Book).
Reviews the book "Case Problems in Management Accounting," edited by M. Edgar Barrett and William J. Bruns.
Introduction to Governmental and Not-for-Profit Accounting (Book).
Reviews the book "Introduction to Governmental and Not-for-Profit Accounting," by Joseph R. Razek and Gordon A. Hosch.
Lake Wobegon Days (Book).
Reviews the book "Lake Wobegon Days," by Garrison Keillor.
Casebook in Accounting Information Systems (Book).
Reviews the book "Casebook in Accounting Information Systems," by Marshall B. Romney, J. Owen Cherrington and James V. Hansen.
Empirical Accounting Research Design for Ph.D. Students.
This paper discusses an approach to Introducing empirical accounting research design to Ph.D. Students. The approach includes a framework for evaluating accounting experiments as well as studies based on passive observation of subjects or data. Alternative methods of isolating the effect of the "independent" variable of interest from effects of prior-to-the-study-period variables and contemporaneous variables are discussed along with the advantages and limitations of each method. Also discussed is the relationship between type I and type II error risks, sample size, and research design. The importance of research design, including theory development and means for mitigating the effects of extraneous variables, is emphasized as perhaps the only practical way to achieve research objectives in empirical research 'in accounting.