Scott L. Summers

Brigham Young University - School of Accountancy

Professor

516 TNRB

Provo, UT 84602

United States

SCHOLARLY PAPERS

23

DOWNLOADS
Rank 1,579

SSRN RANKINGS

Top 1,579

in Total Papers Downloads

18,827

CITATIONS
Rank 8,892

SSRN RANKINGS

Top 8,892

in Total Papers Citations

62

Scholarly Papers (23)

1.

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
University of Memphis - School of Accountancy, Brigham Young University - School of Accountancy, University of Texas at Austin - Department of Accounting and Brigham Young University - School of Accountancy
Downloads 5,919 (1,101)
Citation 24

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

2.

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
Utah State University - School of Accountancy, Brigham Young University - School of Accountancy, University of Texas at Austin - Department of Accounting and Brigham Young University - School of Accountancy
Downloads 3,275 (3,080)
Citation 10

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

3.

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
The University of Mississippi, Utah State University - School of Accountancy, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 1,907 (7,695)
Citation 11

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

4.

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
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 1,093 (18,675)
Citation 14

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

5.

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
Brigham Young University, Brigham Young University, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 957 (22,714)
Citation 22

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

A Fuzzy-Based Algorithm for Auditors to Detect Element of Fraud in Settled Insurance Claims

Odette School of Business Administration Working Paper No. 03-9
Number of pages: 19 Posted: 12 Oct 2003
University of Windsor - Odette School of Business, University of Waterloo - Faculty of Engineering and Brigham Young University - School of Accountancy
Downloads 912 (23,995)
Citation 5

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auditing fraudulent claim settlements, ambiguity index, forensic audit, fuzzy logic, expert system, information systems assurance

A Fuzzy-Based Algorithm for Auditors to Detect Element of Fraud in Settled Insurance Claims

Managerial Auditing Journal, 2005
Posted: 22 Feb 2005
University of Windsor - Odette School of Business, University of Waterloo - Faculty of Engineering and Brigham Young University - School of Accountancy

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auditing fraudulent claim settlements, ambiguity index, forensic audit, fuzzy logic, expert system, information systems assurance

7.

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
Brigham Young University - School of Accountancy, Texas A&M University-Corpus Christi-College of Business, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 785 (30,123)
Citation 13

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

8.

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
Brigham Young University, Texas A&M University-Corpus Christi-College of Business, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 667 (37,591)

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Shadow IT, ERP, Excel, Manager Decisions, Quantification

9.

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, Brigham Young University, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 582 (45,055)
Citation 6

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Accounting Education, Accounting Research Rankings, Accounting Research Topical Areas

10.

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 383 (75,552)
Citation 5

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

11.

Ranking Accounting Journals by Topical Area and Methodology

Number of pages: 49 Posted: 06 Oct 2016 Last Revised: 09 Nov 2017
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 376 (77,393)
Citation 3

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Journal Rankings, Topical Areas, Research Methodology

12.

An Evaluation of Research Impact in Accounting, Economics, Finance, Management, Marketing, Psychology, and the Natural Sciences

Number of pages: 31 Posted: 22 Aug 2017
Brigham Young University - School of Accountancy, Brigham Young University - School of Accountancy, Brigham Young University and Brigham Young University - School of Accountancy
Downloads 275 (109,282)
Citation 13

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Research impact, citations, research contribution

13.

Model Checking for E-Commerce Control and Assurance

IEEE Transactions on Systems, Man, and Cybernetics: Part C (IEEETSMCC), Vol. 35, No. 3, pp. 445-450, 2005
Number of pages: 7 Posted: 02 Aug 2005 Last Revised: 02 Aug 2014
Brigham Young University - School of Accountancy, Brigham Young University - School of Accountancy, Virginia Polytechnic Institute & State University - Pamplin College of Business and Brigham Young University - School of Accountancy
Downloads 272 (110,566)
Citation 2

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e-business, model checking, atomicity, process and communication protocols, data typing

14.

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
Brigham Young University - Marriott School, Lehigh University, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 233 (129,592)
Citation 4

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Accounting Research Rankings, Accounting Research Topical Areas, Citations

15.

Model Checking for Design and Assurance of E-Business Processes

Decision Support Systems (DSS), Vol. 39, No. 3, pp. 333-344, 2005
Number of pages: 29 Posted: 14 Feb 2005 Last Revised: 02 Aug 2014
Brigham Young University - School of Accountancy, Brigham Young University - School of Accountancy, Virginia Polytechnic Institute & State University - Pamplin College of Business and Brigham Young University - School of Accountancy
Downloads 229 (131,750)
Citation 3

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e-Business, Model checking, Money atomicity, Goods atomicity, Valid receipt, Process and communication protocols

16.

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

Number of pages: 35 Posted: 15 Jun 2016
Brigham Young University, Brigham Young University - School of Accountancy, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 192 (155,705)

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

17.

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 161 (181,848)
Citation 5

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Publications, General Interest, Accounting Research, Promotion and Tenure

18.

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
Brigham Young University, Lehigh University, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 150 (193,045)
Citation 6

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

19.

The Application of Model Checking for Securing E-Commerce Transactions

Communications of the Association for Computing Machinery (CACM), Vol. 49, No. 6, pp. 97-101, 2006
Number of pages: 11 Posted: 26 Jan 2006 Last Revised: 25 Aug 2009
Brigham Young University - School of Accountancy, Brigham Young University - School of Accountancy, Virginia Polytechnic Institute & State University - Pamplin College of Business and Brigham Young University - School of Accountancy
Downloads 129 (217,939)
Citation 1

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model checking, e-commerce, security, money atomicity, goods atomicity, validated receipt

20.

Standards and Verification for Fair-Exchange and Atomicity in E-Commerce Transactions

Information Sciences, Vol. 176, pp. 1045-1066, 2006
Number of pages: 28 Posted: 14 Feb 2005 Last Revised: 02 Aug 2014
Brigham Young University - School of Accountancy, Brigham Young University - School of Accountancy, Virginia Polytechnic Institute & State University - Pamplin College of Business and Brigham Young University - School of Accountancy
Downloads 125 (223,210)
Citation 1

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e-Business, e-commerce, protocols, model checking, money atomicity, goods atomicity, valid receipt, standards enforcement

21.

Prepare for Takeoff: Improving Audit Efficiency and Effectiveness with Drone-enabled Inventory Audit Procedures

Number of pages: 38 Posted: 07 Mar 2019
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 103 (256,653)

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

22.

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 102 (258,361)
Citation 3

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

23.

Fraudulently Misstated Financial Statements and Insider Trading: An Empirical Analysis

The Accounting Review
Posted: 14 Dec 1997
Scott L. Summers and John T. Sweeney
Brigham Young University - School of Accountancy and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business

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