James H. Long

Auburn University - School of Accountancy

Amy B. Murphy Distinguished Professor

301 Lowder Hall

Auburn University, AL 36849

United States

http://www.jameshlong.com

SCHOLARLY PAPERS

18

DOWNLOADS

544

SSRN CITATIONS

2

CROSSREF CITATIONS

0

Scholarly Papers (18)

1.

Artificial Intelligence’s Capabilities, Limitations, and Impact on Accounting Education: Investigating ChatGPT’s Performance on Educational Accounting Cases

Number of pages: 33 Posted: 10 May 2023
Auburn University, Auburn University - School of Accountancy, Auburn University, Auburn University - School of Accountancy, Auburn University - School of Accountancy, Auburn University, Auburn University - School of Accountancy, Auburn University, Auburn University, Auburn University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 478 (113,996)
Citation 4

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Artificial intelligence, text generators, Chatbots, ChatGPT, accounting education

2.

Blockchain Applications: The Impact of a Firm's Choice of Financial Accounting System on Nonprofessional Investor Judgment and Decision-Making

Number of pages: 36 Posted: 12 Mar 2023
Xu Cheng, Travis Holt, James H. Long and Tina M. Loraas
Auburn University, Auburn University, Auburn University - School of Accountancy and Auburn University
Downloads 66 (629,586)

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transparency, nonprofessional investors, trustworthiness, PLS, blockchain

3.

Buy, Sell, Or…Hold that Thought: The Impact of Task Interruption on Investor Decision-Making

Basoglu, K.A. and J. H. Long. 2023. Buy, Sell, or…Hold That Thought: The Impact of Task Interruption on Investor Decision-Making. Behavioral Research in Accounting, 35 (2):13-36.
Posted: 07 Dec 2023 Last Revised: 26 Jan 2024
Kamile Basoglu and James H. Long
University of Delaware - Accounting & MIS and Auburn University - School of Accountancy

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task interruption; investor decision-making; experienced investors; expanded Goal-Based Choice Model

4.

The Audit Research Summary Database: A Free Resource Connecting Practice with Academia

Long, J. H., J. Mueller-Phillips, and C. Stefaniak. 2017. The Audit Research Summary Database: A Free Resource Connecting Practice with Academia. Connections, May/June:18-20.
Posted: 25 Jul 2018
Auburn University - School of Accountancy, Auburn University - School of Accountancy and University of South Carolina

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Audit Research Summary Database, ARS Database, Research Summaries, Audit Research Summaries

5.

Pane in the Glass: A Review of the Accounting Cycle

Jones, J., J. H. Long, and J. Stanley. 2019. Pane in the Glass: A Review of the Accounting Cycle. Issues in Accounting Education, Vol 34 (1):35-50; TN: 32-53.
Posted: 24 Jul 2018 Last Revised: 11 Jul 2019
Auburn University, Auburn University - School of Accountancy and Auburn University - School of Accountancy

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Accounting Cycle, Financial Reporting Cycle, Intermediate Accounting, Financial Accounting, Simulation, Financial Statements

6.

New Database Provides Free Access to Audit Research

Long, J. H., J. Mueller-Phillips, and C. Stefaniak. 2016. New Database Provides Free Access to Audit Research. The Journal of Accountancy. Vol. 222 (November):14.
Posted: 06 Jan 2018
Auburn University - School of Accountancy, Auburn University - School of Accountancy and University of South Carolina

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Audit Research Summary Database, ARS Database, Research Summaries, Audit Research Summaries

7.

The Impact of Moral Intensity and Inconsistent Ethical Tone on Policy Compliance

Journal of Information Systems, Vol. 31 (2):49-64, 2016
Posted: 19 Apr 2016 Last Revised: 03 Aug 2017
Washington State University - Department of Management, Information Systems, and Entrepreneurship (MISE), Auburn University - School of Accountancy, Auburn University and Mississippi State University - School of Accountancy

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Bring Your Own Device, BYOD, policy compliance intentions, ethical decisions, moral intensity, ethical tone consistency, inconsistent ethical tone, tone at the top, tone at the bottom

8.

Understanding Compliance with Bring Your Own Device Policies Utilizing Protection Motivation Theory: Bridging the Intention-Behavior Gap

Journal of Information Systems, Vol. 28, No. 1, 2014
Posted: 22 Feb 2016
Washington State University - Department of Management, Information Systems, and Entrepreneurship (MISE), Auburn University - School of Accountancy, Auburn University and Mississippi State University - School of Accountancy

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bring your own device, BYOD, policy compliance, compliance, protection motivation theory, intention-behavior gap

9.

Managing Interruptions in the Accounting Workplace

The CPA Journal, Vol. 82 (May)
Posted: 22 Feb 2016 Last Revised: 23 Feb 2016
James H. Long and Jonathan D. Stanley
Auburn University - School of Accountancy and Auburn University - School of Accountancy

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task interruption, interruption, accounting

10.

The Influence of Information Presentation Order and Evaluation Time Horizon on the Outcome Effect

Advances in Accounting, Vol. 28, No. 2
Posted: 22 Feb 2016
Lasse Mertins and James H. Long
Johns Hopkins University - Carey Business School and Auburn University - School of Accountancy

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outcome effect, performance evaluation, information presentation order, evaluation time horizon, recency

11.

The Auditor's Approach to Subsequent Events: Insights from the Academic Literature

Auditing: A Journal of Practice & Theory, Vol. 32, No. S1, 2013
Posted: 22 Feb 2016
York University - Schulich School of Business, Bryant University, Miami University of OhioUniversity of Pittsburgh - Katz Graduate School of Business, Auburn University - School of Accountancy, Auburn University - School of Accountancy and East Carolina University - Department of Accounting

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contextual factors, cognitive processing strategies, heuristics and biases, subsequent events judgment process

12.

The Outcome Effect - A Review and Implications for Future Research

Journal of Accounting Literature, Vol. 31(1):2-30
Posted: 22 Feb 2016
Lasse Mertins, Debra Salbador and James H. Long
Johns Hopkins University - Carey Business School, Virginia Tech - Department of Accounting and Information Systems and Auburn University - School of Accountancy

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Outcome effect, Evaluation, Managerial performance evaluation, Audit litigation

13.

IRCS: Valuing Ethics at the Expense of Inventory

Issues in Accounting Education, Vol. 28, No. 1, 2013
Posted: 22 Feb 2016
James H. Long, Lasse Mertins and DeWayne L. Searcy
Auburn University - School of Accountancy, Johns Hopkins University - Carey Business School and Auburn University

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ethics, inventory impairment, debt covenants, AICPA Code of Professional Conduct

14.

The Mysterious Case of the Loaded Leprechaun

Issues in Accounting Education, Vol. 28, No. 4, 2013
Posted: 22 Feb 2016
Auburn University - School of Accountancy, Auburn University - School of Accountancy, Auburn University and Auburn University - School of Accountancy

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customer contributions. professional research, business law, tax research, tax compliance, financial accounting, auditing, revenue recognition.

15.

Online Instrument Delivery and Participant Recruitment Services: Emerging Opportunities for Behavioral Accounting Research

Behavioral Research in Accounting, Vol. 26, No. 1, 2014
Posted: 22 Feb 2016 Last Revised: 23 Feb 2016
Auburn University, Auburn University - School of Accountancy, Auburn University, Auburn University - School of Accountancy and Auburn University - Raymond J. Harbert College of Business - School of Accountancy

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online experiment, online survey, instrument delivery, participant recruitment, participant panels, Survey Monkey, Qualtrics, Amazon Mechanical Turk

16.

Toomer's Energy Drinks: Fueling Earnings Management?

Long, J. H., L. Mertins, D. Searcy, and B. Vansant. 2018. Toomer’s Energy Drinks: Fueling Earnings Management? Issues in Accounting Education, Vol. 33 (1):29-43; TN:17-27. , AAA 2016 Management Accounting Section (MAS) Meeting Paper
Posted: 15 Aug 2015 Last Revised: 15 Jul 2018
Auburn University - School of Accountancy, Johns Hopkins University - Carey Business School, Auburn University and Auburn University - Raymond J. Harbert College of Business - School of Accountancy

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Earnings Management, Ethics, Teaching Case

17.

The Effects of Firm-Provided Measure Weightings on Evaluators' Incorporation of Non-Contractible Information

Journal of Management Accounting Research, Vol. 27, No. 1, 2015
Posted: 24 Jul 2013 Last Revised: 21 Feb 2016
James H. Long, Lasse Mertins and Brian Vansant
Auburn University - School of Accountancy, Johns Hopkins University - Carey Business School and Auburn University - Raymond J. Harbert College of Business - School of Accountancy

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subjective performance evaluation, non-contractible information, performance measure weights, outcome effect

18.

The Impact of Task Interruption on Tax Accountants’ Professional Judgment

Accounting, Organizations and Society, Vol. 55 (November):96-113, 2016
Posted: 05 Aug 2011 Last Revised: 11 Nov 2016
James H. Long and Kamile Basoglu
Auburn University - School of Accountancy and University of Delaware - Accounting & MIS

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task interruption, goal-based choice model, professional judgment, directional processing, motivated reasoning, goal commitment