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

27

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Top 1,947

in Total Papers Downloads

23,325

SSRN CITATIONS
Rank 6,507

SSRN RANKINGS

Top 6,507

in Total Papers Citations

106

CROSSREF CITATIONS

96

Scholarly Papers (27)

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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
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 6,245 (1,694)
Citation 10

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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
BYU-Hawaii, Brigham Young University - School of Accountancy, University of Texas at Austin - Department of Accounting and Brigham Young University - School of Accountancy
Downloads 3,370 (4,839)
Citation 9

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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, BYU-Hawaii, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 1,969 (11,599)
Citation 7

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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 1,282 (22,416)
Citation 9

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

5.

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 1,071 (29,146)
Citation 11

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

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
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 1,052 (29,909)
Citation 8

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

7.

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

Downloads 961 ( 33,982)

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 961 (33,496)
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
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

8.

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 911 (36,670)
Citation 12

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

9.

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 (38,365)
Citation 1

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Shadow IT, ERP, Excel, Manager Decisions, Quantification

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
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 814 (42,822)
Citation 6

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

11.

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 (61,397)
Citation 7

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Accounting Education, Accounting Research Rankings, Accounting Research Topical Areas

12.

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 599 (63,919)
Citation 13

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Journal Rankings, Topical Areas, Research Methodology

13.

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 526 (75,414)
Citation 1

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

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
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 507 (78,707)
Citation 10

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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
The University of Mississippi, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 455 (90,052)
Citation 6

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

16.

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 275 (155,618)

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

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
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 (156,192)
Citation 8

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Accounting Research Rankings, Accounting Research Topical Areas, Citations

18.

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 262 (163,466)
Citation 1

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

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
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 232 (183,873)

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

20.

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 (227,343)
Citation 15

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Publications, General Interest, Accounting Research, Promotion and Tenure

21.

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 (237,307)
Citation 8

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

22.

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 (271,169)

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Review Process, Publication Process, Reviewers, Editors

23.

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 134 (294,609)

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

24.

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 133 (296,252)
Citation 2

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

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
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 (303,232)

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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 116 (327,397)
Citation 4

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

27.

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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