Craig G. White

Advances in Accounting Information Systems and International Journal of Accounting Information Systems: first ten volumes (1992–2003)

Abstract This study of the first 10 volumes of Advances in Accounting Information Systems ( AiAIS ) and the International Journal of Accounting Information Systems ( IJAIS ) uses content, participation, citation, and article download analyses to assess the journals success of meeting its purpose, intended audience, scope, and reach. Results suggest that its redirected focus in 2000 to expand its international audience, removal of section designations for articles, implementation of a quarterly publication approach, and inclusion in an electronic, searchable database (ScienceDirect) have well positioned the journal for the future and to assist in disseminating quality AIS research. This studys analyses of articles published in the journal specifically indicate an increase in publications in recent years, numerous identified AIS topic/research method opportunities for future research, a variety of AIS topics examined, various research methods employed, and participation by all faculty ranks. Further, the authors school of publication and university of degree show a variety of large, public institutions participating in the journal. Outside citations by articles in other journals to AiAIS/IJAIS articles indicate an increase in dissemination of knowledge in recent years, while article downloads show an exponential growth pattern. The study concludes that IJAIS has come into its own and is recognized by academics and professionals as a quality accounting publication that contributes to the literature.

Auditor independence, accounting firms, and the Securities and Exchange Commission: Application of the issue life cycle model

The authors apply the issue life cycle model to analyze the 1999 through 2001 dispute between the Securities and Exchange Commission and the accounting profession concerning auditor independence. The analysis also brings additional insights that extend understanding of the issue life cycle and issues development. This analysis highlights the roles of a trigger event, the shift of an issue from a technical concern to a public debate, and likely recurrence. The reappearance of the auditor independence issue in 2002 with accounting scandals is consistent with the article’s findings and highlights the use of the issue life cycle model and issue evolution.

Commercial importance of a unit cell: nanolithographic patenting trends for microsystems, microfabrication, and nanotechnology

Microsystems and nanosystems hold the promise of new and much more effective approaches to both commercial and national security applications. The patenting rate in nanotechnology is exploding, underscoring its commercial and scientific potential. Yet how much of this effort is focused on nanopatterning or a top-down approach to nanofabrication? Nanopatterning in semiconductor microfabrication has already furthered Moores law, facilitating the transistor as that mediums unit cell. Yet the search for a unit cell for the other two small technical markets (microsystems and the more broadbased nanotechnology) has proven much more elusive. Do nanopatterning advances hold the key to these technology bases finally obtaining a unit cell? We explore the intellectual property base of nanopatterning and how it pertains to semiconductor microfabrication, microsystems, and nanotechnology.

Development of the Journal of Information Systems from the Editors' Perspectives

This paper provides insights on the creation and development of the Journal of Information Systems (JIS) using the perspectives of its editors and analyses of the evolving content of the journal itself. Both suggest development of the journal over time from its uncertain beginnings to a publication accepted by its academic audience as a high‐quality outlet for accounting information systems research. The journals developmental stage affected both what the editors could do and their vision of challenges and opportunities. Early editors sought resources and high‐quality submissions, while later editors had more opportunity to consider direction and reach. The editorship has both positive and negative aspects, with benefits derived from being of service and having an opportunity to influence the quality and direction of an academic journal, and difficulties arising from the need to attract sufficient resources and academic attention, and the time commitment required by the tasks.

Disruptive Technologies and the Tax Law

Abstract Recent studies of the innovation process within firms draw a distinction between “sustaining” and “disruptive” technological change. Government incentives designed to encourage research and development (R&D) activities may interact with the organizational structure of firms developing disruptive technologies. This study finds evidence from companies involved with design and manufacture of microelectromechanical-systems (MEMS) that practical concerns in raising capital may supersede utilizing tax incentives. This finding raises the policy issue of aligning R&D incentives with the most common organizational structures.

The Taxation of Married Couples: An Issue Life Cycle Approach

The inherent conflict in the taxation of married couples versus single individuals is examined. With competing social and economic outcomes, the taxation of married couples is tied to societal values and the political environment. The authors illustrate the issue by describing three methods of personal income taxation currently used across the globe. Factors such as stakeholder interests, workforce participation, and the political environment are important in determining acceptable trade-offs. Analyzing this issue in terms of the issue life cycle, the authors conclude that in the United States the marriage tax penalty will be an enduring issue because of competing values and interests.

ACADEMIC TAX ARTICLES: PRODUCTIVITY AND PARTICIPATION ANALYSES 1980–2000

Productivity, participation, and trend analyses are used in this study to examine academic tax publications by accounting faculty. These analyses utilize a database of academic tax articles from 1980 through 2000 derived from 13 academic research journals. Results suggest that, on average, 46 tax articles have been published annually during the most recent five-year period, sole or dual authorship is the primary publication strategy by authors of academic tax articles, and assistant professors authored the most tax articles on an annual basis in these journals. The results also find that schools of residence for those publishing are far more diverse than the schools of training. Comparisons with Kozub et al. (1990) show some limited similarities for school at publication and university of degree productivity listings. This study also identifies some of the overall context for tax accounting research by noting groups making a significant contribution to the literature.