A review and analysis of Advances in International Accounting research

Kenny, Sara York; Larson, Robert K.

doi:10.1016/j.intaccaudtax.2018.03.001

Cited by 9 publications

(6 citation statements)

References 8 publications

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“…Therefore, citation analysis was conducted in the context of cybersecurity-related studies. Google Scholar provides both citation counts and links to the MAJ 34,7 sources of the citations (Kenny and Larson, 2018); hence, the number of citations for each article under review was collected. Table III presents the distribution of citations of the articles under review.…”

Section: Citation Analysismentioning

confidence: 99%

Cybersecurity in accounting research

Haapamäki

Sihvonen

2019

MAJ

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Purpose This paper aims to update the cybersecurity-related accounting literature by synthesizing 39 recent theoretical and empirical studies on the topic. Furthermore, the paper provides a set of categories into which the studies fit. Design/methodology/approach This is a synthesis paper that summarizes the research literature on cybersecurity, introducing knowledge from the extant research and revealing areas requiring further examination. Findings This synthesis identifies a research framework that consists of the following research themes: cybersecurity and information sharing, cybersecurity investments, internal auditing and controls related to cybersecurity, disclosure of cybersecurity activities and security threats and security breaches. Practical implications Academics, practitioners and the public would benefit from a research framework that categorizes the research topics related to cybersecurity in the accounting field. This type of analysis is vital to enhance the understanding of the academic research on cybersecurity and can be used to support the identification of new lines for future research. Originality/value This is the first literature analysis of cybersecurity in the accounting field, and it has significant implications for research and practice by detailing, for example, the benefits of and obstacles to information sharing. This synthesis also highlights the importance of the model for cybersecurity investments. Further, the review emphasizes the role of internal auditing and controls to improve cybersecurity.

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Section: Citation Analysismentioning

confidence: 99%

Cybersecurity in accounting research

Haapamäki

Sihvonen

2019

MAJ

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“…Thus, we conduct citation analysis in the context of ISA-related studies. Google Scholar provides both citation counts and links to the sources of the citations (Kenny & Larson, 2018). We used Google Scholar to collect the number of citations for all 59 articles we reviewed.…”

Section: Citation Analysismentioning

confidence: 99%

“…with Kenny and Larson (2018)'s conclusions that the development and adoption of IFRS is one of the most significant accounting developments in recent history. Table 4 lists the most frequently cited articles from our sample and also classifies them according to our taxonomy.…”

Section: Citation Analysismentioning

confidence: 99%

Research on International Standards on Auditing: Literature synthesis and opportunities for future research

Haapamäki

Sihvonen

2019

Journal of International Accounting, Auditing and Taxation

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Research on International Standards on Auditing (ISAs) would greatly benefit from a research framework that categorizes the research streams related to ISAs and suggests areas for future research. This paper reviews the current research related to ISAs and develops a framework for analysis going forward. We identify seven main research streams: the development and history of ISAs; adoption of ISAs; association between national auditing standards and ISAs; financial reporting quality; audit reports; audit efficiency; and International Financial Reporting Standards (IFRS) compliance. For each research stream, the main results are summarized. At the conclusion of our literature reviews for each research stream, we suggest areas requiring further examination.

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“…The problem is that most of the related studies were conducted in the setting of developed countries. To address this concern, Kenny and Larson (2018) categorized 411 papers published in one of the top accounting journals-Advances in International Accounting-during the 30-year period from 1987 to 2016 by researchers' focus and methodology, chosen country, and authorship diversity. They found that while the origin of the studies was predominantly in the United States initially, other European countries such as France, Germany, and the United Kingdom started their research after 1999, causing the total percentage of studies in the United States to drop from 57.5% to 37.2%.…”

Section: Introductionmentioning

confidence: 99%

Workforce Analysis from an Accounting Perspective: What Do the Determinants Really Demand?

Koç¹,

Katanalp²,

Akbiyik³

2022

ibr

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Each profession has its own criteria. Of all the management disciplines, the employment trend in the field of accounting best reflects the state of recruitment of professionals. Thus, we need to examine what each profession expects from accountants. Using text analysis via Wordstat, we analyze 7,320 pre-accounting job advertisements to find the overall job specification of the sector for a pre-accounting employee. Of the 25 criteria identified, 12 were found common in the literature, local standards, and the sector. From our findings, the Turkish sector is more adapted to international than local standards, indicating that local standards were set without consulting the employers. This study further confirms that soft skills are as important as technical skills. Additionally, women are more likely to be recruited to a pre-accountant position during their 10-year study period. Turkey is a Eurasian country that is influenced by both Asian and European countries and their respective profession-related norms and practices. Thus, our findings may be generalizable. Overall, policymakers need to pay attention to the employers' opinions before establishing local standards..

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A review and analysis of Advances in International Accounting research

Cited by 9 publications

References 8 publications

Cybersecurity in accounting research

Cybersecurity in accounting research

Research on International Standards on Auditing: Literature synthesis and opportunities for future research

Workforce Analysis from an Accounting Perspective: What Do the Determinants Really Demand?

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