Absh.act--Two variations of a circular microstrip patch design are presented which excite very little surface wave power. Both of the proposed designs are based on the design principle that a ring of magnetic current in a substrate (which models the patches) will not excite the dominant TMo surface wave if the radius of the ring is a particular critical value. Numerical results for radiation efficiency and radiated field strength from a ring of magnetic current are shown to verify this basic design principle. The proposed patch designs are chosen to have a radius equal to this critical value, while maintaining resonance at the design frequency. These patch designs excite very little surfacewave power, and thus have smoother radiation patterns when mounted on finite-size ground planes, due to reduced surfacewave diffraction. These new patch designs also have reduced mutual coupling, due to the reduced surface-wave excitation. Measured results for radiation patterns and field strength within the substrate are presented to verify the theoretical concepts.

SYNOPSIS In recent years, work-life balance surpassed compensation as the most important job satisfaction factor among AICPA members (American Institute of Certified Public Accountants [AICPA] 2004). Despite the continued importance of this issue in the accounting profession (AICPA 2011), prior research has not examined work-life balance perceptions across different segments of the profession. We survey 1,063 practicing CPAs in order to assess the comparative work-life balance perceptions across (1) Big 4 versus smaller public accounting firms, (2) audit versus tax functions, and (3) public accounting versus industry work contexts. Consistent with predictions based on institutional logics theory, we find that work-family conflict and job burnout perceptions (our proxies for work-life balance) are highest in the Big 4. We are the first study to measure both support-for and viability-of traditional alternative work arrangements (AWAs), and we report an important distinction between these two constructs. Specifically, while CPAs across all public accounting firms (i.e., Big 4, national, regional, and local firms) report similar levels of organizational support-for AWAs, Big 4 professionals report significantly lower perceived viability-of AWAs (i.e., the ability to use AWAs and remain effective at one's job) compared to accounting professionals at smaller public accounting firms. Further, we find no differences between audit and tax professionals' perceptions across any of our work-life balance measures. We also document nuanced differences regarding work-life balance perceptions in public accounting versus industry. For example, contrary to conventional wisdom, work-life balance is not uniformly “better” in industry (e.g., burnout is actually lower in smaller public accounting firms compared to industry). Finally, we use open-ended responses from a follow-up survey to provide several recommendations for firms to improve their work-life balance efforts.

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Multiple social science researchers claim that online data collection, mainly via Amazon's Mechanical Turk (MTurk), has revolutionized the behavioral sciences (Gureckis et al. 2016; Litman, Robinson, and Abberbock 2017). While MTurk-based research has grown exponentially in recent years (Chandler and Shapiro 2016), reasonable concerns have been raised about online research participants' ability to proxy for traditional research participants (Chandler, Mueller, and Paolacci 2014). This paper reviews recent MTurk research and provides further guidance for recruiting samples of MTurk participants from populations of interest to behavioral accounting researchers. First, we provide guidance on the logistics of using MTurk and discuss the potential benefits offered by TurkPrime, a third-party service provider. Second, we discuss ways to overcome challenges related to targeted participant recruiting in an online environment. Finally, we offer suggestions for disclosures that authors may provide about their efforts to attract participants and analyze responses.

SYNOPSIS Upper-division accounting students frequently direct their public accounting careers toward audit or tax “tracks” based on what appears to be limited information. Surprisingly, prior research has not investigated the factors that affect this fundamentally important career decision. We conduct two surveys to investigate the relevant factors of the audit-tax decision from the perspectives of upper-division accounting students and experienced public accounting professionals. Our student survey documents the underlying factors that influence the audit-tax decision. For example, accounting students who plan to pursue careers in audit believe that they will have more client interaction, better future job opportunities (i.e., industry positions), and greater knowledge of business processes if they work in audit (as opposed to tax). In contrast, accounting students who plan to pursue careers in tax perceive that they will have a more stable daily routine, develop more specialized skills, and build more collaborative client relationships if they work in tax (as opposed to audit). While our public accounting respondents agree with many of the students' perceptions, professionals also disagree with several of the students' perceptions, suggesting misimpressions of practice. Our results should be of interest to the accounting professionals, firm recruiters, and accounting professors who advise future accounting professionals. Data Availability: Data are available upon request.