Behavioral accounting researchers have historically been constrained in their ability to reach externally valid research participants. The purpose of this paper is to familiarize researchers with two relatively new and innovative ways to overcome this issue. First, this paper discusses two online instrument delivery services provided by SurveyMonkey and Qualtrics that can be used to distribute experimental materials to geographically distributed participants quickly and inexpensively. Second, it reviews a number of participant recruitment services that behavioral accounting researchers can use to identify and recruit externally valid research participants. Specifically, this paper discusses commercial participant recruitment services provided by SurveyMonkey Audience, Qualtrics, Amazon's Mechanical Turk, and other commercial firms, as well as several non-commercial participant recruitment services associated with industry and professional organizations. Each service is evaluated against three criteria that are important to behavioral accounting researchers: (1) cost, (2) flexibility, and (3) access to populations of interest.
Eight field studies were conducted in soybeans at seven locations in Kansas over a 3-yr period to examine the efficacy of using reduced rates of the herbicides acifluorfen, bentazon, chlorimuron, and tank mixes of acifluorfen and bentazon. POST applications of these herbicides at 1/2X rates at 2 wk after planting (WAP) resulted in broadleaf weed control similar to that obtained from standard treatments of 1X rates applied at 4 WAP at six of seven studies with acifluorfen, bentazon, and acifluorfen plus bentazon and at five of seven studies with chlorimuron. One-quarter rates applied 2 WAP were equivalent to standard treatments for broadleaf weed control in four of seven studies with acifluorfen and chlorimuron, five of seven studies with bentazon, and six of seven studies with acifluorfen plus bentazon. One cultivation at 4 WAP, increased the broadleaf weed control with all herbicide treatments.
Registration of ' Jagger' Wheat 'Jagger' hard red winter wheat (Triticum aestivum L.) (Reg. no. CV-836, P1 593688) was developed cooperatively by the Kansas Agricultural Experiment Station and the USDA-ARS. It was released to seed producers in 1994. Jagger is an increase from an ?4 head row, reselected again as an Fe head row from the cross KS82W418/' Stephens', made in 1984. Jagger was released because of its high grain yield, strong general disease resistance, and excellent bread-baking quality. Jagger is awned, brown-chaffed, and semidwarf. It is similar in height to 'Karl 92' and 1 d earlier in heading. Its winterhardiness is similar to that of 'Newton' and less than that of 'Scout 66'. Stems of Jagger are white, strong, and hollow; the flag leaf is erect, not twisted, and glabrous. Spikes of Jagger are midlong, oblong, and lax. At maturity, the spikes are inclined. Glumes are tan, with a brown line on the outside edge of the glume and lemma; they are long, wide, and rounded at the shoulder. The beak is narrow, midlong, and acuminate. The kernel is red, hard, and ovate; the germ is midsized; the crease is midwide and shallow, the cheeks are angular; the brush is midsized and has no collar. Jagger has been evaluated as KS84063-9-39-3 in the Kansas Intra-State Nursery since 1992. It was evaluated in the USDA Southern Regional Performance Nursery in 1993 and has been evaluated in the Kansas Variety Performance Tests since 1993. In Kansas tests (40 location-years), Jagger has been 14 and 8% higher in grain yield than Karl 92 and '2163', respectively. It is recommended for all growing areas in Kansas south of Interstate Hwy. 70. Jagger is resistant to stem rust (caused by Puccinia graminis Pers.:Pers.), leaf rust (caused by Puccinia recondita Roberge ex Desmaz.), tan spot [caused by Pyrenophora trichostoma (Fr.) Fckl.], speckled leaf blotch (caused by Septoria tritici Roberge in Desmaz.), wheat soilborne mosaic virus (SBWMV), and wheat spindle streak mosaic virus (WSSMV). It is moderately resistant to glume blotch [caused by Phaeosphaeria nodorum (E. Miiller) Hedjaroude], bacterial streak (caused by Xanthomonas campestris pv. translucens) and cephalosporium stripe (caused by Hymemla cerealis Ellis & Everh.; syn. Cephalosporium gramineum Nisikado & Ikata in Nisikado et al.). Jagger is tolerant to A1 toxicity caused by low soil pH, being equal to 2163 in this regard. Hard wheat milling and bread-making qualities of Jagger are excellent and similar to Karl 92, except that Jagger has slightly lower grain volume weight and requires a shorter dough-mixing time. Cultivar protection of Jagger under the U.S. Plant Variety Protection Act, Public Law 91-577, has been granted (PVP no. 9500324). Breeder seed will be maintained by the Kansas Agric.
The purpose of this study is to examine the factors that determine whether employees follow Bring Your Own Device (BYOD) policies through the lens of the Protection Motivation Theory. BYOD is rapidly becoming the norm rather than the exception. As a result, firms are establishing BYOD policies to address the risk inherent in allowing individuals to use their own devices to access or store company data. This paper reports the results of a survey of accounting students, non-accounting students, and full-time employees. Results demonstrate that participants' intentions to comply with a BYOD policy were primarily motivated by Self Efficacy and Response Efficacy. Further, Threat Severity was more salient for accountants than non-accountants, perhaps due to their sensitivity to confidential data. Finally, when actual compliance behavior was considered, costs to comply were much more salient to employees and could be strong deterrents to full compliance. These findings have important theoretical and practical implications.
SUMMARY Approximately one-third of the PCAOB's inspection reports and several SEC enforcement releases identify deficiencies in the audit of subsequent events (SEs). Despite these issues, little research has been conducted to understand how and why these deficiencies occur. This paper integrates the psychology and behavioral accounting literatures to develop a model of the factors that influence the effectiveness of SE audit procedures. The model suggests that the effectiveness of these procedures is largely influenced by the auditor's cognitive processing mode, which is initially affected by environmental, individual, and task-specific factors. Our model provides a theoretical basis for future research into the causes of these deficiencies and suggests potential mitigating strategies that auditors can employ to improve the effectiveness of the audit of SEs. We conclude with a discussion of the implications arising from the model for professionals, standard setters, and researchers.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.