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 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 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 Current Topics in Accounting Research Research Vocabulary  Scilicet  Jack-knife  Self-efficacy April 6, 2011 Dr Peter R Gillett 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 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 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 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 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 Khrystyna: Marija J Norusis 2004 "SPSS 13.0 Advanced Statistical procedures Companion," Chapter 10 April 6, 2011 Dr Peter R Gillett 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 ... 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. .. 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... 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