The Impact of Accounting Education Research

Abstract

This paper presents an exploratory study into the nature and patterns of usage of accounting education research. The study adopts the most accessible metric, Google Advanced Scholar citations, to analyse the impact of research published in the six principal English-language accounting education journals. The analysis reveals a global readership for these journals but evidence of relatively low citation levels. However, papers tended to be cited more than expected in cross-disciplinary education journals, discipline-specific education journals, and non-education journals. Guidance is offered to authors seeking to maximise the impact of their research, and issues of concern are identified for editors and publishers. This is the first paper to look beyond content at the usefulness of research in accounting education as indicated by citations. In doing so, it contributes to the current debate on the quality of this research, and of research in accounting and finance in general.     

How does qualitative data collection modality affect disclosure of sensitive information and participant experience? Findings from a quasi-experimental study

Quality & Quantity - Focus groups (FGs) and individual interviews (IDIs) can be conducted in-person or in several different online contexts. We conducted a quasi-experimental study and assessed...     

Effects of alcohol warnings and advertisements: A test of the boomerang hypothesis

Two experiments examined the effects of warnings and advertisements on memory, intentions, and benefit and risk perceptions. The experiments were designed to replicate an important recent study (Snyder & Blood, 1992), where it was suggested that an alcohol warning may have a boomerang effect such that drinkers perceive alcohol as having more benefits when the warning is present. In Experiment 1, a planned comparison did not support the boomerang effect. A larger sample size was used in Experiment 2 to increase the statistical power to detect the boomerang effect, but the effect was not observed. In both experiments there was evidence that advertisements led to greater perceived benefits and lower perceived risks. There was some evidence that warnings increased perceived risk and reduced advertising effects on perceived benefits. Subjects' sex and alcohol use were often strongly related to the dependent measures. © 1998 John Wiley & Sons, Inc.     

Tourism destination decisions: the impact of risk aversion and prior experience

This study broadly explores the impact of risk aversion on tourists' destination decisions and, in particular, explores for differences in individuals' leisure and medical tourism destination decisions. The results of this study indicate that risk aversion significantly distinguishes tourists' destination decisions in both leisure and medical tourism in Indonesia, but not in Singapore. All risk-averse groups are less likely to visit Indonesia than Singapore for leisure and medical purposes. By contrast, all risk-averse groups are likely to visit Singapore for leisure purposes, although they remain unlikely to travel to Singapore for medical tourism. In addition, the study found that the impact of prior experience on the likelihood that the two risk-averse groups will travel to Indonesia and Singapore for leisure was significant. Conversely, the effects of prior experience on medical tourism generally do not significantly differ between the two countries.     

Cross-country diversity and non-IFRS financial performance measures

We investigate the disclosure of non-IFRS performance measures by 400 companies from eight countries using IFRS Standards (Australia, France, Germany, Hong Kong, Italy, Singapore, Sweden and the United Kingdom) in the years 2005, 2008, 2011 and 2013 (1595 company-years). The incidence of disclosure is higher in UK and France but lower in Hong Kong, Germany and Singapore. Exclusions relating to impairment, tax, and mergers and acquisitions are frequent. Firms making non-IFRS disclosures are more likely to be larger, have higher leverage, and exhibit greater volatility in their reported income. Additional tests show national reporting traditions and practices affect non-IFRS disclosures.     

Personal taxes,cost of insurer equity capital,and the case of offshore hedge fund reinsurers

Insurer investment returns are taxed in the United States at the corporate level and at the personal level when they are distributed to shareholders. This paper examines the implications of personal taxes for the tax cost on insurers equity capital and how these tax costs have varied over time under different tax regimes and with different asset portfolios. The paper also discusses how personal taxes provide tax incentives to form offshore hedge fund reinsurers, which provide an interesting case study illustrating the relevance of personal taxes. Finally, the paper discusses the tax treatment of alternative capital arrangements, such as collateralized reinsurance and sidecars.