David A. Wood

Brigham Young University - School of Accountancy

Glenn D. Ardis Professor

518 TNRB

Brigham Young University

Provo, UT 84602

United States

http://marriottschool.byu.edu/employee/employee.cfm?emp=daw44

  • Brigham Young University - School of Accountancy

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SCHOLARLY PAPERS

73

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261

CROSSREF CITATIONS

245

Scholarly Papers (73)

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1.

Internal Audit Quality and Earnings Management

The Accounting Review, Vol. 84, No. 4, pp. 1255-1280, 2009
Number of pages: 42 Posted: 17 Jul 2006 Last Revised: 11 May 2010
Douglas F. Prawitt, Jason L. Smith and David A. Wood
Brigham Young University, University of Nevada, Las Vegas and Brigham Young University - School of Accountancy
Downloads 8,539 (966)
Citation 20

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Corporate Governance, Internal Audit Function, Internal Audit Quality, Earnings Management, Abnormal Accruals

2.

Accounting Program Research Rankings by Topical Area and Methodology

Issues in Accounting Education. Vol. 25, No. 4, pp. 631-654, 2010
Number of pages: 32 Posted: 05 Feb 2009 Last Revised: 16 Dec 2010
Joshua G. Coyne, Scott L. Summers, Braden Williams and David A. Wood
Truman State University, Brigham Young University - School of Accountancy, University of Texas at Austin - Department of Accounting and Brigham Young University - School of Accountancy
Downloads 6,248 (1,701)
Citation 10

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Accounting Research Rankings, Accounting Research Methodology, Accounting Research Topical Areas

3.

Accounting Doctoral Program Rankings Based on Research Productivity of Program Graduates

Accounting Horizons 25 (1): 149-179.
Number of pages: 46 Posted: 23 Mar 2010 Last Revised: 05 Feb 2015
Nathaniel M. Stephens, Scott L. Summers, Braden Williams and David A. Wood
BYU-Hawaii, Brigham Young University - School of Accountancy, University of Texas at Austin - Department of Accounting and Brigham Young University - School of Accountancy
Downloads 3,371 (4,859)
Citation 9

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Accounting Ph.D. Research Rankings, Accounting Research Methodology, Accounting Research Topical Areas

4.

Publication Records of Faculty Promoted at the Top 75 Accounting Research Programs

Issues in Accounting Education, Vol. 21, No. 3, pp. 195-218, August 2006
Number of pages: 32 Posted: 16 Aug 2005
Steven M. Glover, Douglas F. Prawitt and David A. Wood
Brigham Young University, Brigham Young University and Brigham Young University - School of Accountancy
Downloads 2,401 (8,406)
Citation 8

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Accounting Faculty Publications, Promotion Decisions, Benchmarking Publications, and Promotion and Tenure Committees

5.

Robotic Process Automation in Public Accounting

Accounting Horizons, 33 (4): 15-35
Number of pages: 62 Posted: 11 Sep 2018 Last Revised: 15 Jul 2020
Lauren Cooper, Kip Holderness, Trevor Sorensen and David A. Wood
West Virginia University, West Virginia University, West Virginia University - Department of Accounting and Management Information Systems and Brigham Young University - School of Accountancy
Downloads 2,295 (9,023)
Citation 11

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Robotic Process Automation (RPA), Automation, Accounting Efficiency, Accounting Effectiveness, Hiring Decisions, Offshoring

6.

Reconciling Archival and Experimental Research: Does Internal Audit Contribution Affect the External Audit Fee?

Behavioral Research in Accounting, Vol. 23, No. 2, 2011
Number of pages: 37 Posted: 02 Dec 2007 Last Revised: 05 Feb 2015
Douglas F. Prawitt, Nathan Y. Sharp and David A. Wood
Brigham Young University, Texas A&M University - Department of Accounting and Brigham Young University - School of Accountancy
Downloads 2,122 (10,275)
Citation 9

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Internal Audit Function, Internal Audit Costs, External Audit Fee, SAS No. 65, and AS 5

7.

Internal Audit Outsourcing and the Risk of Misleading or Fraudulent Financial Reporting: Did Sarbanes-Oxley Get It Wrong?

Downloads 2,088 ( 10,563)

Internal Audit Outsourcing and the Risk of Misleading or Fraudulent Financial Reporting: Did Sarbanes-Oxley Get It Wrong?

Contemporary Accounting Research, Vol. 29, No. 4, 2012
Number of pages: 47 Posted: 29 Jan 2009 Last Revised: 05 Feb 2015
Douglas F. Prawitt, Nathan Y. Sharp and David A. Wood
Brigham Young University, Texas A&M University - Department of Accounting and Brigham Young University - School of Accountancy
Downloads 2,088 (10,354)
Citation 24

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Internal Audit Function, Outsourcing, Sarbanes-Oxley Act, Corporate Governance, Financial Reporting Quality, and Accounting Risk

Internal Audit Outsourcing and the Risk of Misleading or Fraudulent Financial Reporting: Did Sarbanes-Oxley Get it Wrong?

Contemporary Accounting Research, Forthcoming
Posted: 20 Aug 2011 Last Revised: 23 Aug 2011
Douglas F. Prawitt, Nathan Y. Sharp and David A. Wood
Brigham Young University, Texas A&M University - Department of Accounting and Brigham Young University - School of Accountancy

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Internal Audit Function, Outsourcing, Sarbanes-Oxley Act, Corporate Governance, Financial Reporting Quality, Accounting Risk

8.

Individual Accounting Faculty Research Rankings by Topical Area and Methodology

Issues in Accounting Education, Forthcoming
Number of pages: 47 Posted: 11 May 2010 Last Revised: 06 Mar 2011
Jeffrey S. Pickerd, Nathaniel M. Stephens, Scott L. Summers and David A. Wood
The University of Mississippi, BYU-Hawaii, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 1,969 (11,636)
Citation 7

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Accounting Research Rankings, Accounting Research Methodology, Accounting Research Topical Areas

9.

Evidence on Internal Audit Quality from Transitioning to Remote Audits because of COVID-19

Number of pages: 38 Posted: 01 Feb 2021 Last Revised: 31 May 2022
Marc Eulerich, Martin Wagener and David A. Wood
University of Duisburg-Essen, Mercator School of Management, University of Duisburg-Essen and Brigham Young University - School of Accountancy
Downloads 1,886 (12,456)

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Remote Audit, Internal Auditing, COVID-19

10.

Perceptions of Robotic Process Automation in Big 4 Public Accounting Firms: Do Firm Leaders and Lower-Level Employees Agree?

Number of pages: 47 Posted: 05 Sep 2019 Last Revised: 11 Jan 2021
Lauren Cooper, Kip Holderness, Trevor Sorensen and David A. Wood
West Virginia University, West Virginia University, West Virginia University - Department of Accounting and Management Information Systems and Brigham Young University - School of Accountancy
Downloads 1,838 (12,975)
Citation 4

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Robotic process automation (RPA), automation, accounting efficiency, accounting effectiveness, hiring decisions, technology acceptance model, expectation gap

11.

Detecting and Predicting Accounting Irregularities: A Comparison of Commercial and Academic Risk Measures

Downloads 1,720 ( 14,431)

Detecting and Predicting Accounting Irregularities: A Comparison of Commercial and Academic Risk Measures

Accounting Horizons, Vol. 25, No. 4, 2011
Number of pages: 43 Posted: 02 Feb 2010 Last Revised: 05 Feb 2015
Richard A. Price, Nathan Y. Sharp and David A. Wood
University of Oklahoma, Texas A&M University - Department of Accounting and Brigham Young University - School of Accountancy
Downloads 1,720 (14,192)
Citation 6

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accounting irregularities, detecting fraud, predicting fraud, risk measures, commercial risk ratings

Detecting and Predicting Accounting Irregularities: A Comparison of Commercial and Academic Risk Measures

Accounting Horizons, Forthcoming
Posted: 20 Aug 2011
Richard A. Price, Nathan Y. Sharp and David A. Wood
University of Oklahoma, Texas A&M University - Department of Accounting and Brigham Young University - School of Accountancy

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accounting irregularities, detecting fraud, predicting fraud, risk measures, commercial risk ratings

12.

The Impact of Audit Technology on Audit Outcomes: Technology-Based Audit Techniques’ Impact on Internal Auditing

Number of pages: 51 Posted: 04 Sep 2019 Last Revised: 05 Aug 2020
Marc Eulerich, Adi Masli, Jeffrey S. Pickerd and David A. Wood
University of Duisburg-Essen, Mercator School of Management, University of Arkansas - Sam M. Walton College of Business, The University of Mississippi and Brigham Young University - School of Accountancy
Downloads 1,409 (19,498)

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Technology, Internal Audit, Data Analytics, Auditing, Technology-Based Audit Techniques

13.

Internal Audit Sourcing Arrangement and the External Auditor's Reliance Decision

Downloads 1,373 ( 20,198)

Internal Audit Sourcing Arrangement and the External Auditor's Reliance Decision

Number of pages: 32 Posted: 28 Apr 2006
Steven M. Glover, Douglas F. Prawitt and David A. Wood
Brigham Young University, Brigham Young University and Brigham Young University - School of Accountancy
Downloads 1,373 (19,913)
Citation 20

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Internal Audit, Outsourcing, External Auditor Reliance

Internal Audit Sourcing Arrangement and the External Auditor's Reliance Decision

Contemporary Accounting Research, Forthcoming
Posted: 22 Jun 2007
Steven M. Glover, Douglas F. Prawitt and David A. Wood
Brigham Young University, Brigham Young University and Brigham Young University - School of Accountancy

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Internal Audit, Outsourcing, External Auditor Reliance

14.

The Effects of Preventive and Detective Controls on Employee Performance and Motivation

Contemporary Accounting Research, Forthcoming
Number of pages: 39 Posted: 17 Oct 2009 Last Revised: 08 Apr 2011
Margaret H. Christ, Scott A. Emett, Scott L. Summers and David A. Wood
University of Georgia - Terry College of Business, Arizona State University (ASU) - School of Accountancy, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 1,282 (22,495)
Citation 9

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Internal Controls, Preventive Controls, Detective Controls, and Intrinsic Motivation

15.

Prepare for Takeoff: Improving Asset Measurement and Audit Quality with Drone-Enabled Inventory Audit Procedures

Review of Accounting Studies
Number of pages: 38 Posted: 07 Mar 2019 Last Revised: 26 Jun 2020
Margaret H. Christ, Scott A. Emett, Scott L. Summers and David A. Wood
University of Georgia - Terry College of Business, Arizona State University (ASU) - School of Accountancy, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 1,084 (28,736)
Citation 11

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Drones, Automated Software, Inventory Counting, Inventory, Design Science

16.

A Framework for Using Robotic Process Automation for Audit Tasks

Downloads 1,076 ( 29,020)

A Framework for Using Robotic Process Automation for Audit Tasks

Contemporary Accounting Research, Forthcoming
Number of pages: 77 Posted: 19 Aug 2020 Last Revised: 06 Jul 2021
Marc Eulerich, Justin Pawlowski, Nathan Waddoups and David A. Wood
University of Duisburg-Essen, Mercator School of Management, Independent, University of Denver and Brigham Young University - School of Accountancy
Downloads 1,076 (28,590)
Citation 2

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Robotic process automation, RPA, bots, design science, bot-evaluation framework, automation, digital labor, digital auditing

A Framework for Using Robotic Process Automation for Audit Tasks

Contemporary Accounting Research, Forthcoming
Posted: 02 Sep 2021
Marc Eulerich, Justin Pawlowski, Nathan Waddoups and David A. Wood
University of Duisburg-Essen, Mercator School of Management, Independent, University of Denver and Brigham Young University - School of Accountancy

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robotic process automation (RPA), bots, design science, bot-evaluation framework, digital labor, digital auditing

17.

Comparing the Publication Process in Accounting, Economics, Finance, Management, Marketing, Psychology, and the Natural Sciences

Accounting Horizons, Forthcoming
Number of pages: 52 Posted: 15 Oct 2014 Last Revised: 18 Aug 2017
David A. Wood
Brigham Young University - School of Accountancy
Downloads 1,069 (29,286)
Citation 6

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Review Process, Publication Process, Reviewers, Editors

18.

Publication Benchmarking Data Based on Faculty Promoted at the Top 75 US Accounting Research Institutions

Issues in Accounting Education, Forthcoming
Number of pages: 41 Posted: 23 Oct 2010 Last Revised: 07 Sep 2011
Steven M. Glover, Douglas F. Prawitt, Scott L. Summers and David A. Wood
Brigham Young University, Brigham Young University, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 1,054 (29,934)
Citation 8

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accounting faculty publications, promotion decision, benchmarking publications, tenure decisions

19.

The Effects of Financial Statement and Informational Complexity on Cash Flow Forecasts

The Accounting Review, Vol. 83, No. 4, pp. 915-956, 2008
Number of pages: 53 Posted: 26 Jan 2007 Last Revised: 13 May 2014
Leslie D. Hodder, Patrick E. Hopkins and David A. Wood
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Brigham Young University - School of Accountancy
Downloads 1,020 (31,354)
Citation 4

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analysts, cash flows, forecasting, complexity, judgment and decision making

20.

Rotational Internal Audit Programs and Financial Reporting Quality: Do Compensating Controls Help?

Number of pages: 67 Posted: 21 Oct 2011 Last Revised: 02 Apr 2015
Margaret H. Christ, Adi Masli, Nathan Y. Sharp and David A. Wood
University of Georgia - Terry College of Business, University of Arkansas - Sam M. Walton College of Business, Texas A&M University - Department of Accounting and Brigham Young University - School of Accountancy
Downloads 1,019 (31,410)
Citation 21

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internal audit function; accounting risk; management training ground; rotational staffing models; audit committee; financial reporting quality; compensating controls

21.

The Effects of Using the Internal Audit Function as a Management Training Ground or as a Consulting Services Provider in Enhancing the Recruitment of Internal Auditors

Number of pages: 48 Posted: 16 Oct 2012 Last Revised: 06 Sep 2014
F. Greg Burton, Matthew Starliper, Scott L. Summers and David A. Wood
Brigham Young University - School of Accountancy, Texas A&M University-Corpus Christi-Department of Accounting, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 912 (36,758)
Citation 12

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Internal Audit, Hiring Decisions, Management Training Ground, Recruiting, Assurance Services, Consulting Services

22.

The Impact of Shadow IT Systems on Perceived Information Credibility and Managerial Decision Making

Number of pages: 49 Posted: 07 Oct 2013 Last Revised: 31 Dec 2016
Noah Myers, Matthew Starliper, Scott L. Summers and David A. Wood
Utah Valley University, Texas A&M University-Corpus Christi-Department of Accounting, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 882 (38,505)
Citation 1

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Shadow IT, ERP, Excel, Manager Decisions, Quantification

23.

Compensation or Feedback: Motivating Performance in Multidimensional Tasks

Number of pages: 51 Posted: 16 Aug 2011 Last Revised: 07 Aug 2015
Margaret H. Christ, Scott A. Emett, William B. Tayler and David A. Wood
University of Georgia - Terry College of Business, Arizona State University (ASU) - School of Accountancy, Brigham Young University and Brigham Young University - School of Accountancy
Downloads 835 (41,498)
Citation 10

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Internal Control, Incentives, Compensation, Multidimensional Tasks

24.

Relevance of Accounting Research (ROAR) Scores: Ratings of Titles and Abstracts by Accounting Professionals

Number of pages: 28 Posted: 17 Dec 2019 Last Revised: 26 Jan 2021
F. Greg Burton, Scott L. Summers, T. Jeffrey Wilks and David A. Wood
Brigham Young University - School of Accountancy, Brigham Young University - School of Accountancy, Brigham Young University and Brigham Young University - School of Accountancy
Downloads 816 (42,801)
Citation 6

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Research Relevance, Accounting Rankings, Practice-Oriented Research, Journal Rankings

25.

The Effects of Financial Statement Information Proximity and Feedback on Cash Flow Forecasts

Contemporary Accounting Research, Vol. 27, No.1, 2010
Number of pages: 42 Posted: 05 May 2008 Last Revised: 13 May 2014
Frank D. Hodge, Patrick E. Hopkins and David A. Wood
University of Washington - Michael G. Foster School of Business, Indiana University - Kelley School of Business - Department of Accounting and Brigham Young University - School of Accountancy
Downloads 811 (43,160)
Citation 2

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proximity, feedback, financial statement format, cash flows, forecasting, judgment and decision making

26.

Entrerpreneurial Success: Differing Perceptions of Entrepreneurs and Venture Capitalists

International Journal of Entrepreneurship & Innovation, Vol. 11, No. 3, pp. 189-198, 2010
Number of pages: 30 Posted: 06 Jun 2005 Last Revised: 28 Sep 2013
Ervin L. Black, F. Greg Burton, David A. Wood and Aaron F. Zimbelman
Steed School of Accounting, Brigham Young University - School of Accountancy, Brigham Young University - School of Accountancy and University of South Carolina
Downloads 775 (45,803)

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Entrepreneurial success, venture capital funding, traits for success

27.

The Effects of Group Audit Oversight on Subsidiary Entity Audits and Reporting

Number of pages: 44 Posted: 28 Jul 2012 Last Revised: 29 Jan 2014
Steven M. Glover and David A. Wood
Brigham Young University and Brigham Young University - School of Accountancy
Downloads 742 (48,574)

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Group Audits, Components, Subsidiary Entity Reporting Quality, Industry Specialization, Auditor Power

28.

New Frontiers for Internal Audit Research

Number of pages: 42 Posted: 01 Jul 2020
Margaret H. Christ, Marc Eulerich, Ronja Krane and David A. Wood
University of Georgia - Terry College of Business, University of Duisburg-Essen, Mercator School of Management, University of Duisburg-Essen and Brigham Young University - School of Accountancy
Downloads 680 (54,549)
Citation 5

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Internal Audit, Innovation, Innovative Practices, Research opportunities

29.

Entity-Level Controls: The Internal Auditor's Assessment of Management Tone at the Top

Current Issues in Auditing, Vol. 3, No. 1, pp. 1-13, 2009
Number of pages: 23 Posted: 09 Nov 2008 Last Revised: 10 Feb 2010
James C. Hansen, Nathaniel M. Stephens and David A. Wood
Weber State University Goddard School of Business and Economics, BYU-Hawaii and Brigham Young University - School of Accountancy
Downloads 676 (54,957)
Citation 2

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Internal Audit, Entity-Level Controls, Tone at the Top, Corporate Governance

30.

The Effects of Gamification on Corporate Compliance Training: A Field Experiment of True Office Anti-Corruption Training Programs

Number of pages: 25 Posted: 20 Apr 2016
Ryan J. Baxter, Kip Holderness and David A. Wood
Boise State University, College of Business and Economics, Department of Accountancy, West Virginia University and Brigham Young University - School of Accountancy
Downloads 657 (56,973)
Citation 1

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31.

Are Internal Audits Associated with Reductions in Perceived Risk?

Number of pages: 41 Posted: 18 May 2017 Last Revised: 24 Mar 2020
Joseph V. Carcello, Marc Eulerich, Adi Masli and David A. Wood
University of Tennessee, University of Duisburg-Essen, Mercator School of Management, University of Arkansas - Sam M. Walton College of Business and Brigham Young University - School of Accountancy
Downloads 646 (58,223)
Citation 9

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Internal Audit, Risk Management, Operational Risk, Financial Risk, Compliance Risk

32.

The Value to Management of Using the Internal Audit Function as a Management Training Ground

Number of pages: 45 Posted: 16 Nov 2015 Last Revised: 05 Dec 2017
Joseph V. Carcello, Marc Eulerich, Adi Masli and David A. Wood
University of Tennessee, University of Duisburg-Essen, Mercator School of Management, University of Arkansas - Sam M. Walton College of Business and Brigham Young University - School of Accountancy
Downloads 629 (60,244)
Citation 13

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Internal Audit, Management Training Ground, Managers, Board of Directors, Audit Committee

33.

Accounting Education Research: Ranking Institutions and Individual Scholars

Issues in Accounting Education, Forthcoming
Number of pages: 38 Posted: 25 Sep 2012 Last Revised: 18 Oct 2013
Kip Holderness, Noah Myers, Scott L. Summers and David A. Wood
West Virginia University, Utah Valley University, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 618 (61,614)
Citation 7

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Accounting Education, Accounting Research Rankings, Accounting Research Topical Areas

34.

Ranking Accounting Journals by Topical Area and Methodology

Number of pages: 49 Posted: 06 Oct 2016 Last Revised: 09 Nov 2017
John A. Barrick, Nathan Mecham, Scott L. Summers and David A. Wood
Brigham Young University - School of Accountancy, University of Pittsburgh - University of Pittsburgh, Katz Graduate School of Business, Students, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 602 (63,707)
Citation 13

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Journal Rankings, Topical Areas, Research Methodology

35.

Publication Benchmarking Data Based on Faculty Promoted at the Top 200 Worldwide Accounting Research Institutions

Accounting Horizons, Forthcoming
Number of pages: 29 Posted: 18 Feb 2021 Last Revised: 01 Jun 2021
Jared S. Moon, Scott L. Summers, Nathan Waddoups and David A. Wood
Brigham Young University, Brigham Young University - School of Accountancy, University of Denver and Brigham Young University - School of Accountancy
Downloads 559 (70,125)
Citation 1

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accounting faculty publications, journal list, journal ranking, promotion decisions, publication benchmarking, tenure decisions

36.

Do We Matter? The Attention Policy Makers, Academics, and the General Public Give to Accounting Research

Number of pages: 49 Posted: 22 Aug 2017 Last Revised: 26 May 2020
F. Greg Burton, Scott L. Summers, T. Jeffrey Wilks and David A. Wood
Brigham Young University - School of Accountancy, Brigham Young University - School of Accountancy, Brigham Young University and Brigham Young University - School of Accountancy
Downloads 508 (78,780)
Citation 10

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research impact, citations, research contribution

37.

A Descriptive Study of Factors Associated with the Internal Audit Function Having an Impact: Comparisons between Organizations in a Developed and an Emerging Economy

Turkish Studies. 14 (3): 581-606.
Number of pages: 30 Posted: 22 Oct 2011 Last Revised: 05 Feb 2015
Audrey A. Gramling, Irem Nuhoglu and David A. Wood
Oklahoma State University - Stillwater - School of Accounting, Bogazici University and Brigham Young University - School of Accountancy
Downloads 474 (85,629)
Citation 7

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Adding Value, Assurance, Competence, Consulting, Financial Reporting, Governance, Internal Audit, Objectivity

38.

An Examination of How Entry-Level Staff Auditors Respond to Tone at the Top vis-à-vis Tone at the Bottom

Behavioral Research in Accounting, Forthcoming
Number of pages: 41 Posted: 22 Feb 2012 Last Revised: 05 Feb 2015
Jeffrey S. Pickerd, Scott L. Summers and David A. Wood
The University of Mississippi, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 455 (89,917)
Citation 6

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Accountability, Auditing, Control Environment, Tone at the Top, Underreporting

39.

Applying Basic Gamification Techniques to IT Compliance Training: Evidence from the Lab and Field

Number of pages: 38 Posted: 01 Nov 2014 Last Revised: 22 Oct 2015
Ryan J. Baxter, Kip Holderness and David A. Wood
Boise State University, College of Business and Economics, Department of Accountancy, West Virginia University and Brigham Young University - School of Accountancy
Downloads 421 (98,374)
Citation 2

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Gamification, information security, data privacy, compliance training

40.

Chief Audit Executive Turnover: Market Reactions, Financial Reporting Quality, and Audit Risk Assessment

Number of pages: 43 Posted: 07 Oct 2019 Last Revised: 04 Aug 2020
Kenneth L. Bills, Hua‐Wei Huang, Yi-Hung Lin and David A. Wood
Michigan State University - Department of Accounting & Information Systems, National Cheng Kung University - Accounting, Monash University and Brigham Young University - School of Accountancy
Downloads 413 (100,600)
Citation 5

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internal auditor turnover, financial reporting quality, audit risk, chief audit executive (CAE)

41.

Are State Tax Amnesty Programs Associated with Financial Reporting Irregularities?

Public Finance Review, 42 (6): 774-799.
Number of pages: 37 Posted: 27 Jan 2011 Last Revised: 05 Feb 2015
Neal Buckwalter, Nathan Y. Sharp, Jaron H. Wilde and David A. Wood
Grand Valley State University, Texas A&M University - Department of Accounting, University of Iowa - Henry B. Tippie College of Business and Brigham Young University - School of Accountancy
Downloads 326 (131,007)
Citation 2

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Tax Amnesty, Financial Reporting Irregularities, Tax Authorities, Enforcement

42.

The Dark Side of Robotic Process Automation

Number of pages: 23 Posted: 09 Feb 2022
Marc Eulerich, Nathan Waddoups, Martin Wagener and David A. Wood
University of Duisburg-Essen, Mercator School of Management, University of Denver, University of Duisburg-Essen and Brigham Young University - School of Accountancy
Downloads 314 (136,149)

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Robotic Process Automation, RPA, Automation, governance, challenges, drawbacks, pitfalls

43.

Internal Audit Stigma Impairs Internal Audit Outcomes

Number of pages: 40 Posted: 16 Nov 2017 Last Revised: 15 Jan 2021
Marc Eulerich, Joleen Kremin, K. Kelli Saunders and David A. Wood
University of Duisburg-Essen, Mercator School of Management, Portland State University, University of Nebraska at Lincoln - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 308 (138,999)
Citation 6

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Internal audit, Occupational stigma, Professional taint, Dirty work

44.

Innovative Accounting Interviewing: A Comparison of Real and Virtual Accounting Interviewers

The Accounting Review, Forthcoming
Number of pages: 69 Posted: 28 Apr 2017 Last Revised: 08 Nov 2019
Matthew Pickard, Ryan M. Schuetzler, Joseph Valacich and David A. Wood
Assistant Professor of Accounting Data and Analytics, Brigham Young University - Department of Information Systems, University of Arizona and Brigham Young University - School of Accountancy
Downloads 295 (145,357)
Citation 4

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Interviewing, Virtual Agents, Embodied Conversational Agents, Self-Disclosure

45.

Complex Fair Value Measurements and Material Weaknesses: It's Not All Bad News

Number of pages: 38 Posted: 28 Dec 2014
Nathan H. Cannon, Brant E. Christensen, Thomas C. Omer and David A. Wood
Texas State University, Brigham Young University, University of Nebraska at Lincoln - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 282 (152,285)
Citation 5

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Auditing, expertise, internal controls, fair value measurement, complexity

46.

Citation-Based Benchmarks and Individual Accounting Faculty Research Rankings by Topical Area and Methodology

Number of pages: 51 Posted: 22 May 2015 Last Revised: 27 Oct 2016
Garrison Nuttall, Neal M. Snow, Scott L. Summers and David A. Wood
Brigham Young University - Marriott School, Lehigh University, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 274 (156,702)
Citation 8

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Accounting Research Rankings, Accounting Research Topical Areas, Citations

47.

The Effects of Different Types of Internal Controls on Employee Self-Control

Number of pages: 35 Posted: 15 Jun 2016
Drew Allen, William G. Heninger, Scott L. Summers and David A. Wood
Brigham Young University, Brigham Young University - School of Accountancy, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 263 (163,388)
Citation 1

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Internal Controls, Ego Depletion, Ethics, Preventive Controls, Detective Controls

48.

External Auditors’ Perceptions of and Willingness to Work in Outsourced and In-House Internal Audit Functions

Number of pages: 35 Posted: 28 Oct 2014 Last Revised: 23 Sep 2015
Geoffrey D. Bartlett, Joleen Kremin, K. Kelli Saunders and David A. Wood
Drake University, Portland State University, University of Nebraska at Lincoln - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 254 (169,121)
Citation 1

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Internal Audit, Hiring Decisions, Outsourcing, External Auditors

49.

The Intellectual Structure of Audit Committee Research: A Bibliometric Analysis (1969 – 2020)

Number of pages: 71 Posted: 29 Jan 2020 Last Revised: 15 Aug 2022
Joel Behrend, Marc Eulerich and David A. Wood
University of Duisburg-Essen, Mercator School of Management, University of Duisburg-Essen, Mercator School of Management and Brigham Young University - School of Accountancy
Downloads 243 (176,491)

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Audit Committee; Audit Committee Effectiveness; Bibliometrics

50.

The Influence of Management’s Internal Audit Experience on Earnings Management

Contemporary Accounting Research, Forthcoming
Number of pages: 56 Posted: 28 Oct 2020 Last Revised: 14 Feb 2022
Matthew Ege, Timothy A. Seidel, Mikhail Sterin and David A. Wood
Texas A&M University - Department of Accounting, Brigham Young University, Texas State University and Brigham Young University - School of Accountancy
Downloads 242 (177,189)
Citation 1

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Internal audit, Management experience, Earnings management, Real earnings management, Accruals-based earnings management

51.

Perspectives on Past and Future AIS Research as the Journal of Information Systems Turns Thirty

Number of pages: 36 Posted: 08 Mar 2016 Last Revised: 06 May 2016
Kevin Moffitt, Vernon J. Richardson, Neal M. Snow, Martin Weisner and David A. Wood
Rutgers University, University of Arkansas at Fayetteville, Lehigh University, Monash Business School and Brigham Young University - School of Accountancy
Downloads 242 (177,189)
Citation 2

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Past AIS research, Future AIS research, Text mining, Sociological research, Neuro-AIS research, Information processing, Accounting decision making, Workforce automation, Technology acceptance, Ubiquitous computing

52.

Publication Benchmarking Data Based on Faculty Promoted at Institutions Ranked 200+

Number of pages: 27 Posted: 28 Apr 2021 Last Revised: 14 Oct 2021
Rodney Carmack, Stephen R. Moehrle, Jared S. Moon and David A. Wood
Assistant Professor, University of Missouri at Saint Louis - Accounting Area, Brigham Young University and Brigham Young University - School of Accountancy
Downloads 234 (183,000)

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accounting faculty publications, promotion decisions, publication benchmarking, tenure decisions

53.

Violence, Aggression, and Ethics: The Link between Exposure to Human Violence and Unethical Behavior

Journal of Business Ethics, Forthcoming
Number of pages: 26 Posted: 22 Oct 2015
Joshua R. Gubler, Skye Herrick, Richard A. Price and David A. Wood
Brigham Young University - Department of Political Science, Google Inc., University of Oklahoma and Brigham Young University - School of Accountancy
Downloads 232 (184,485)
Citation 2

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Violence, Aggression, Ethics, Hostility, Dehumanization

54.

Factors Influencing Recruitment of Non-Accounting Business Professionals into Internal Auditing

Number of pages: 27 Posted: 29 Jan 2016 Last Revised: 07 Oct 2016
Geoffrey D. Bartlett, Joleen Kremin, K. Kelli Saunders and David A. Wood
Drake University, Portland State University, University of Nebraska at Lincoln - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 231 (185,271)
Citation 5

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internal audit, hiring decisions, business professionals, stereotypes

55.

An Evaluation of the General vs. Specialist Nature of Top Accounting Journals

Number of pages: 46 Posted: 23 Oct 2015 Last Revised: 28 Dec 2016
Scott L. Summers and David A. Wood
Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 184 (228,088)
Citation 15

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Publications, General Interest, Accounting Research, Promotion and Tenure

56.

Reward Type and Performance: An Examination of Organizational Wellness Programs

Number of pages: 39 Posted: 05 May 2016 Last Revised: 05 Nov 2018
William G. Heninger, Steven D. Smith and David A. Wood
Brigham Young University - School of Accountancy, Brigham Young University and Brigham Young University - School of Accountancy
Downloads 182 (230,280)

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Wellness Programs, Incentives, Gift Cards, Cash Incentives, Tangible Rewards

57.

Accounting Institution Citation-Based Research Rankings by Topical Area and Methodology

Number of pages: 45 Posted: 07 Dec 2014 Last Revised: 09 Sep 2015
Noah Myers, Neal M. Snow, Scott L. Summers and David A. Wood
Utah Valley University, Lehigh University, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 175 (238,108)
Citation 8

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Accounting Research Rankings, Accounting Research Topical Areas, Accounting Research Methodologies, Citations

58.

Factors That Influence the Use of the Internal Audit Function by Executive Management and Audit Committee

Number of pages: 24 Posted: 13 Jun 2018
Marc Eulerich, Joleen Kremin and David A. Wood
University of Duisburg-Essen, Mercator School of Management, Portland State University and Brigham Young University - School of Accountancy
Downloads 172 (241,651)

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Internal Audit, Internal Audit Function, Corporate Governance, Audit Committee, Serving Two Masters

59.

Measuring the Impact of Faculty Research: A Case Study

Number of pages: 20 Posted: 05 May 2015
Steve Albrecht, T. Jeffrey Wilks and David A. Wood
Brigham Young University, Brigham Young University and Brigham Young University - School of Accountancy
Downloads 165 (250,178)
Citation 9

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Research, Research Impact, Faculty Promotion, Faculty Evaluation, Accreditation

60.

The Effects of Pornography on Unethical Behavior in Business

Journal of Business Ethics, Forthcoming
Number of pages: 50 Posted: 27 Jun 2019
Nathan Mecham, Melissa F. Lewis-Western and David A. Wood
University of Pittsburgh - University of Pittsburgh, Katz Graduate School of Business, Students, Brigham Young University - Marriott School of Business and Brigham Young University - School of Accountancy
Downloads 152 (267,673)

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Pornography, Ethics, Unethical Behavior, Dehumanization

61.

Updated Perceptions of Accounting Academics on the Review and Publication Process

Number of pages: 35 Posted: 23 Mar 2021 Last Revised: 24 Mar 2022
F. Greg Burton, William G. Heninger, Scott L. Summers and David A. Wood
Brigham Young University - School of Accountancy, Brigham Young University - School of Accountancy, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 149 (272,023)

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Review Process, Publication Process, Reviewers, Editors

62.

Accounting Academics Perceptions of 12 Research Journals

Number of pages: 35 Posted: 29 Mar 2021 Last Revised: 29 Nov 2021
F. Greg Burton, William G. Heninger, Scott L. Summers and David A. Wood
Brigham Young University - School of Accountancy, Brigham Young University - School of Accountancy, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 134 (295,563)
Citation 2

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Top 3 journals, Top 6 journals, Accounting Journal Rankings, Journal Quality

63.

Them’s Fightin’ Words: The Effects of Violent Rhetoric on Ethical Decision Making in Business

Journal of Business Ethics, Forthcoming
Number of pages: 33 Posted: 18 Jun 2012 Last Revised: 02 Jun 2014
Joshua R. Gubler, Nathan P. Kalmoe and David A. Wood
Brigham Young University - Department of Political Science, George Washington University - School of Media & Public Affairs and Brigham Young University - School of Accountancy
Downloads 134 (295,563)

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Ethics, Decision Making, Violent Rhetoric, Leadership

64.

Shadow IT Use, Outcome Effects, and Subjective Performance Evaluation

Number of pages: 26 Posted: 29 Jun 2017
Drew Allen, F. Greg Burton, Steven D. Smith and David A. Wood
Brigham Young University, Brigham Young University - School of Accountancy, Brigham Young University and Brigham Young University - School of Accountancy
Downloads 127 (307,755)

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Performance Evaluation, Shadow IT, Subjective Performance Evaluation

65.

Citation-Based Accounting Education Publication Rankings

Number of pages: 33 Posted: 07 Dec 2014 Last Revised: 24 Sep 2015
K Metcalf, Kevin Stocks, Scott L. Summers and David A. Wood
Brigham Young University, Brigham Young University, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 116 (328,486)
Citation 4

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Accounting Research Rankings, Accounting Research Topical Areas, Citations, Education Research

66.

Toward Conflict or Compromise? How Aggressive Cues Polarize (or Moderate) Partisan Attitudes

Number of pages: 36 Posted: 21 May 2014 Last Revised: 01 Jan 2015
Nathan P. Kalmoe, Joshua R. Gubler and David A. Wood
George Washington University - School of Media & Public Affairs, Brigham Young University - Department of Political Science and Brigham Young University - School of Accountancy
Downloads 116 (328,486)

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policy attitudes, metaphors, personality, aggression, trait-situation interactions, polarization

67.

Research Relevance and Research Productivity

Moon, J., and D. A. Wood. 2020. Research initiatives in accounting education: Research relevance and research productivity. Issues in Accounting Education, Forthcoming.
Number of pages: 27 Posted: 09 Jun 2020
Jared S. Moon and David A. Wood
Brigham Young University and Brigham Young University - School of Accountancy
Downloads 75 (431,605)

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research rankings, research relevance, education research, research productivity

68.

Implicit Attitudes and U.S. Tax Professionals’ Reliance on Offshore Tax Professionals’ Recommendations

Number of pages: 48 Posted: 18 Sep 2020
Brian C. Spilker, Bryan W. Stewart and David A. Wood
Brigham Young University, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 39 (578,898)

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India, Offshoring, Tax, Implicit attitudes, Implicit Attitude Test (IAT)

69.

The Association between Internal Audit Operations-Related Services and Firm Operating Performance

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 10 Dec 2016 Last Revised: 25 Nov 2019
Like Jiang, William F. Messier Jr. and David A. Wood
University of Melbourne - Faculty of Business and Economics, NHH Norwegian School of Economics and Brigham Young University - School of Accountancy

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internal audit function, consulting services, operating performance, outsourcing, CBOK

70.

Extreme Estimation Uncertainty in Fair Value Estimates: Implications for Audit Assurance

Auditing: A Journal of Practice & Theory, Vol. 31, No. 1, pp. 127-146
Posted: 25 Aug 2011 Last Revised: 10 Feb 2012
Brant E. Christensen, Steven M. Glover and David A. Wood
Brigham Young University, Brigham Young University and Brigham Young University - School of Accountancy

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Financial Statements, Audit Report, Fair Value, Estimates, Materiality, Estimation Uncertainty

71.

A Comparison of U.S. and Offshore-Indian Tax Professionals’ Client Advocacy Attitudes and Client Recommendations

Journal of American Taxation Association, Forthcoming
Posted: 15 Aug 2011 Last Revised: 03 May 2016
Brian C. Spilker, Bryan W. Stewart, Jaron H. Wilde and David A. Wood
Brigham Young University, Brigham Young University - School of Accountancy, University of Iowa - Henry B. Tippie College of Business and Brigham Young University - School of Accountancy

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Client advocacy, India, Offshoring, Tax

72.

Corporate Managers’ Reliance on Internal Auditor Recommendations

Burton, F.G., Emmett, S., C.A. Simon, and D.A. Wood. 2012. Corporate Managers’ Reliance on Internal Auditor Recommendations. Auditing: A Journal of Practice and Theory 31 (2): 151-166.
Posted: 07 Mar 2011 Last Revised: 20 May 2015
F. Greg Burton, Scott A. Emett, Chad Simon and David A. Wood
Brigham Young University - School of Accountancy, Arizona State University (ASU) - School of Accountancy, Utah State University - School of Accountancy and Brigham Young University - School of Accountancy

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Internal Audit, In-House, Outsourcing, Competence, Objectivity

73.

The Effect of Using the Internal Audit Function as a Management Training Ground on the External Auditor's Reliance Decision

Messier, W.F., J.K. Reynolds, C.A. Simon, and D.A. Wood. 2011. The Effect of Using the Internal Audit Function as a Management Training Ground on the External Auditor’s Reliance Decision. The Accounting Review 86 (6): 2131-2154.
Posted: 28 Jan 2009 Last Revised: 20 May 2015
William F. Messier Jr., J. Kenneth Reynolds, Chad Simon and David A. Wood
NHH Norwegian School of Economics, Florida State University, Utah State University - School of Accountancy and Brigham Young University - School of Accountancy

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Internal Audit Function, Internal Audit Quality, Management Training Ground, and External Audit Fees