Scott L. Summers

Brigham Young University - School of Accountancy

Professor

516 TNRB

Provo, UT 84602

United States

SCHOLARLY PAPERS

28

DOWNLOADS
Rank 2,273

SSRN RANKINGS

Top 2,273

in Total Papers Downloads

25,446

SSRN CITATIONS
Rank 6,672

SSRN RANKINGS

Top 6,672

in Total Papers Citations

159

CROSSREF CITATIONS

93

Scholarly Papers (28)

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
Texas Tech University - Area of Accounting, Brigham Young University - School of Accountancy, University of Texas at Austin - Department of Accounting and Brigham Young University - School of Accountancy
Downloads 6,383 (2,174)
Citation 15

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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
BYU-Hawaii, Brigham Young University - School of Accountancy, University of Texas at Austin - Department of Accounting and Brigham Young University - School of Accountancy
Downloads 3,432 (6,249)
Citation 11

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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
University of Mississippi, BYU-Hawaii, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 2,001 (14,736)
Citation 7

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

4.

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
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 1,508 (22,825)
Citation 27

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

5.

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 1,382 (25,997)
Citation 17

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

6.

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 1,090 (36,669)
Citation 11

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

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 1,001 (41,402)
Citation 12

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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
Utah Valley University, Texas A&M University-Corpus Christi-College of Business, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 986 (42,321)
Citation 1

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Shadow IT, ERP, Excel, Manager Decisions, Quantification

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 983 (41,848)
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

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

10.

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
Brigham Young University - School of Accountancy, Brigham Young University - School of Accountancy, Brigham Young University and Brigham Young University - School of Accountancy
Downloads 931 (45,816)
Citation 5

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

11.

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
Brigham Young University, Brigham Young University - School of Accountancy, University of Denver and Brigham Young University - School of Accountancy
Downloads 860 (51,198)
Citation 1

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

12.

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 694 (68,112)
Citation 13

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Journal Rankings, Topical Areas, Research Methodology

13.

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 641 (75,309)
Citation 7

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Accounting Education, Accounting Research Rankings, Accounting Research Topical Areas

14.

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
Brigham Young University - School of Accountancy, Brigham Young University - School of Accountancy, Brigham Young University and Brigham Young University - School of Accountancy
Downloads 570 (87,331)
Citation 11

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research impact, citations, research contribution

15.

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
University of Mississippi, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 516 (98,813)
Citation 6

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

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 327 (166,821)
Citation 1

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

17.

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, Independent Researcher, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 301 (182,032)
Citation 8

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Accounting Research Rankings, Accounting Research Topical Areas, Citations

18.

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 Tech - Pamplin College of Business and Brigham Young University - School of Accountancy
Downloads 283 (194,044)

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

19.

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 Tech - Pamplin College of Business and Brigham Young University - School of Accountancy
Downloads 246 (223,314)

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

20.

Updated Perceptions of Accounting Academics on the Review and Publication Process

Number of pages: 35 Posted: 23 Mar 2021 Last Revised: 24 Mar 2022
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 208 (261,982)

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Review Process, Publication Process, Reviewers, Editors

21.

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 204 (266,787)
Citation 13

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Publications, General Interest, Accounting Research, Promotion and Tenure

22.

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, Independent Researcher, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 192 (281,753)
Citation 8

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

23.

Accounting Academics Perceptions of 12 Research Journals

Number of pages: 35 Posted: 29 Mar 2021 Last Revised: 29 Nov 2021
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 183 (294,221)
Citation 1

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

24.

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 Tech - Pamplin College of Business and Brigham Young University - School of Accountancy
Downloads 148 (352,648)

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

25.

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 Tech - Pamplin College of Business and Brigham Young University - School of Accountancy
Downloads 138 (372,826)

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

26.

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 135 (379,139)
Citation 6

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

27.

Automating Evaluation of Skill Assessment to Promote Skill Acquisition in the Area of Data Analytics Automation

Number of pages: 25 Posted: 27 Jul 2023
Texas Tech University - Area of Accounting, Brigham Young University - School of Accountancy, Brigham Young University and Brigham Young University - School of Accountancy
Downloads 103 (464,100)

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Alteryx, Automation, Grading, Design Science

28.

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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