Scott L. Summers

Brigham Young University - School of Accountancy

Professor

516 TNRB

Provo, UT 84602

United States

SCHOLARLY PAPERS

22

DOWNLOADS
Rank 1,541

SSRN RANKINGS

Top 1,541

in Total Papers Downloads

18,329

CITATIONS
Rank 17,916

SSRN RANKINGS

Top 17,916

in Total Papers Citations

18

Scholarly Papers (22)

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 5,857 (1,045)
Citation 5

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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 3,248 (2,917)
Citation 3

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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 1,884 (7,334)
Citation 2

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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 1,054 (18,478)
Citation 3

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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 943 (21,875)

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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 905 (22,771)

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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 768 (29,245)
Citation 1

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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 638 (37,611)

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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 578 (42,915)

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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 373 (73,635)
Citation 1

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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, Brigham Young University, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 286 (99,361)

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Journal Rankings, Topical Areas, Research Methodology

12.

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 271 (105,106)

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

13.

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 249 (114,875)

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Research impact, citations, research contribution

14.

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 228 (125,532)
Citation 2

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

15.

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 224 (127,736)

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Accounting Research Rankings, Accounting Research Topical Areas, Citations

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 179 (157,463)

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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 152 (181,414)

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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 144 (189,627)

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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 (207,162)
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 124 (213,535)

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

21.

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 95 (257,748)

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

22.

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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