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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

21

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16,846

CITATIONS
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18

Scholarly Papers (21)

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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 5,246 (905)
Citation 5

Abstract:

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 2,901 (2,488)
Citation 3

Abstract:

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 1,717 (6,314)
Citation 2

Abstract:

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

4.

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

Downloads 875 ( 20,532)

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
Jagdish Pathak, 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 875 (20,152)

Abstract:

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
Jagdish Pathak, 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

Abstract:

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

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 848 (19,512)

Abstract:

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

6.

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) - W.P. Carey School of Business, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 728 (18,764)
Citation 3

Abstract:

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

7.

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
Darin Kip Holderness Jr., 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 527 (38,533)

Abstract:

Accounting Education, Accounting Research Rankings, Accounting Research Topical Areas

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 W. Starliper, Scott L. Summers and David A. Wood
Brigham Young University - School of Accountancy, University of Massachusetts Amherst - Department of Accounting & Information Systems, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 433 (30,099)
Citation 1

Abstract:

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

9.

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 291 (71,556)
Citation 1

Abstract:

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

10.

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, The University of Hong Kong - School of Business and Brigham Young University - School of Accountancy
Downloads 265 (91,779)

Abstract:

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

11.

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 W. Starliper, Scott L. Summers and David A. Wood
Brigham Young University, University of Massachusetts Amherst - Department of Accounting & Information Systems, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 225 (47,439)

Abstract:

Shadow IT, ERP, Excel, Manager Decisions, Quantification

12.

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, The University of Hong Kong - School of Business and Brigham Young University - School of Accountancy
Downloads 224 (110,456)
Citation 2

Abstract:

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

13.

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, The University of Hong Kong - School of Business and Brigham Young University - School of Accountancy
Downloads 119 (185,668)
Citation 1

Abstract:

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

14.

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, The University of Hong Kong - School of Business and Brigham Young University - School of Accountancy
Downloads 118 (187,999)

Abstract:

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

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 Lee 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 58 (128,647)

Abstract:

Accounting Research Rankings, Accounting Research Topical Areas, Citations

16.

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 58 (192,827)

Abstract:

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

17.

Citation-Based Accounting Education Publication Rankings

Number of pages: 33 Posted: 07 Dec 2014 Last Revised: 24 Sep 2015
K Mark 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 34 (258,060)

Abstract:

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

18.

Ranking Accounting Journals by Topical Area and Methodology

Number of pages: 41 Posted: 06 Oct 2016 Last Revised: 24 Mar 2017
John A. Barrick, Nathan William Mecham, Scott L. Summers and David A. Wood
Brigham Young University - School of Accountancy, Brigham Young University, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 0 (150,844)

Abstract:

Journal Rankings, Topical Areas, Research Methodology

19.

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 0 (176,835)

Abstract:

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

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 0 (185,668)

Abstract:

Publications, General Interest, Accounting Research, Promotion and Tenure

21.

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

Abstract:

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