Scott L. Summers

Brigham Young University - School of Accountancy

Professor

516 TNRB

Provo, UT 84602

United States

  • Brigham Young University - School of Accountancy

    • Email
    • Tel: 801-422-9790
    • Fax: 801-422-0621
SCHOLARLY PAPERS

24

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Top 1,571

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19,628

SSRN CITATIONS
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Top 8,495

in Total Papers Citations

34

CROSSREF CITATIONS

87

Scholarly Papers (24)

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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
Joshua G. Coyne, Scott L. Summers, Braden Williams and David A. Wood
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 5,979 (1,143)
Citation 3

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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
Nathaniel M. Stephens, Scott L. Summers, Braden Williams and David A. Wood
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 3,294 (3,249)
Citation 4

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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
Jeffrey S. Pickerd, Nathaniel M. Stephens, Scott L. Summers and David A. Wood
The University of Mississippi, Utah State University - School of Accountancy, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 1,931 (8,005)
Citation 3

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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
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 1,118 (18,994)
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
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 970 (23,419)
Citation 1

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

6.

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

Downloads 919 ( 25,348)

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
Jag Pathak PhD, CPA, CGA, CFF, CFE, CISA, Navneet Vidyarthi and Scott L. Summers
University of Windsor - Odette School of Business, University of Waterloo - Faculty of Engineering and Brigham Young University - School of Accountancy
Downloads 919 (24,918)
Citation 3

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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
Jag Pathak PhD, CPA, CGA, CFF, CFE, CISA, Navneet Vidyarthi and Scott L. Summers
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
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 796 (31,044)
Citation 4

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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-Department of Accounting, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 695 (37,346)

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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 584 (47,083)
Citation 5

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Accounting Education, Accounting Research Rankings, Accounting Research Topical Areas

10.

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 430 (69,041)
Citation 5

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Journal Rankings, Topical Areas, Research Methodology

11.

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 393 (76,861)
Citation 3

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

12.

Creating Relevance of Accounting Research (ROAR) Scores to Evaluate the Relevance of Accounting Research to Practice

Number of pages: 49 Posted: 17 Dec 2019
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 366 (83,457)

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

13.

Attention Afforded Accounting Research by Policy Makers, Academics, and the General Public

Number of pages: 48 Posted: 22 Aug 2017 Last Revised: 20 Aug 2019
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 323 (96,076)
Citation 5

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research impact, citations, research contribution

14.

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
Bonnie Anderson, James V. Hansen, Paul Benjamin Lowry and Scott L. Summers
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 (115,676)

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

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
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 250 (126,329)
Citation 6

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Accounting Research Rankings, Accounting Research Topical Areas, Citations

16.

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
Bonnie Anderson, James V. Hansen, Paul Benjamin Lowry and Scott L. Summers
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 (137,849)

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

17.

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 206 (152,531)

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

18.

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

Number of pages: 35 Posted: 07 Mar 2019 Last Revised: 20 Aug 2019
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 191 (163,591)
Citation 2

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

19.

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 164 (187,097)
Citation 5

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Publications, General Interest, Accounting Research, Promotion and Tenure

20.

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 159 (192,152)
Citation 5

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

21.

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
Bonnie Anderson, James V. Hansen, Paul Benjamin Lowry and Scott L. Summers
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 (227,778)

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

22.

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
Bonnie Anderson, James V. Hansen, Paul Benjamin Lowry and Scott L. Summers
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 (233,332)

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

23.

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 105 (264,523)
Citation 3

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

24.

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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