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Featured researches published by John T. Rigsby.


Accounting, Auditing & Accountability Journal | 2004

The making and remaking of organization context

Jesse Dillard; John T. Rigsby; Carrie Goodman

Institutional theory is becoming one of the dominant theoretical perspectives in organization theory and is increasingly being applied in accounting research to study the practice of accounting in organizations. However, most institutional theory research has adequately theorized neither the institutionalization process through which change takes place nor the socio‐political context of the institutional formations. We propose a social theory based framework for grounding and expanding institutional theory to more fully articulate institutionalization processes. Specifically, we incorporate institutional theory and structuration theory and draw on the work of Max Weber in developing a framework of the context and the processes associated with creating, adopting and discarding institutional practices. We propose that the expanded framework depicts the socio‐economic and political context better and more directly addresses the dynamics of enacting, embedding and changing organizational features and processes. Expanding the focus of the institutional theory based accounting research can facilitate a more comprehensive representation of accounting as the object of institutional practices as well as provide a better articulation of the role of accounting in the institutionalization process.


Managerial Auditing Journal | 2006

The impact of auditor-client relationships on the reversal of first-time audit qualifications

Michael J. Meyer; John T. Rigsby; Jeff P. Boone

Purpose - To examine whether auditor-client relationships have an effect on the decision by an auditor to remove an audit qualification. Design/methodology/approach - The paper tracks the event history of a sample of firms from the issuance of a first time audit qualification for going concern and non-going concern contingencies (initial qualification issued between 1983 and 1987, all pre Statement of Auditing Standard (SAS) 58) to the issuance of a clean opinion (up through 1995 when SAS 79 was issued). Attachment theory provides a theoretical framework for the variables analyzed and discrete time survival analysis is used as the statistical method in the analysis so as to evaluate each company year from the initial unclean opinion to the year a clean opinion is issued. Findings - It is found that interpersonal and interorganizational attachment has a significant impact on those opinion decisions that require more auditor judgment (i.e. going concern). Originality/value - This study examines the linkage between auditor tenure and audit quality in a broader context than has been examined to date. Using attachment theory for the foundation, auditor tenure can be viewed as but one measure of the attachment between auditors and clients. In this study, a number of measures of both interpersonal and interorganizational attachment between auditors and clients are included. Further, auditor opinion judgments are examined as a determinant of auditor quality. Finally, discrete-time survival analysis is employed which allows the tracking of the entire event history from initial qualification to removal of the qualification, something not possible with most standard statistical techniques.


Information Processing and Management | 1998

Information processing using citations to investigate journal influence in accounting

Alireza Tahai; John T. Rigsby

Abstract The first objective of this study is to investigate the durability or “staying power” of accounting research in representative scholarly journals by evaluating the extent and usage of previous literature in current literature. The value or durability of research can be represented by the pattern of citation vintages that typifies a body of literature. We use the generalized gamma distribution and its four nested models (exponential, Weibull, gamma, and log-normal) to determine a mean, median, and mode for citation age. A second and significant motivation of the study is to objectively rank the relative influence of journals on the accounting literature. Three variations of an impact factor are used to make this analysis. The first impact factor is based upon simple citation count using the proportional method, while the other two impact factors use the results of the time analysis of the data to improve the method of ranking through the emphasis of current publications.


Accounting, Auditing & Accountability Journal | 1995

Auditor professional performance and the mentor relationship within the public accounting firm

Philip H. Siegel; John T. Rigsby; Surendra P. Agrawal; John R. Leavins

Formal mentoring programmes have developed in public accounting firms in order to gain career development and organizational advantages and, although there is substantial literature concerning problems with formal mentoring programmes, there are few studies which actually have compared the mentoring process at firms with a programme with those using an informal process. Compares mentoring activities at each level in two accounting firms, one using a formal mentoring programme and the other an informal approach, to see how they differ. Qualitatively, no significant differences were found between the two approaches on the perceived influence for career development. Differences were found, though, regarding the respondents′ personal development and the numbers of mentor relationships between the two types of approaches. Concludes that personal development tended to be rated higher under the informal than the formal approach at the critical staff and senior levels. Regarding numbers of mentor relationships, t...


British Accounting Review | 1991

Determinants of international CPA firm orientation among accounting students

Mark M. Blank; Philip H. Siegel; John T. Rigsby

Abstract The purpose of this research was to investigate attitudes at one stage of the process of educating and orienting students to enter the profession of public accounting. More specifically, the research sought to investigate some of the determinants and trends of the strong preference for entering the larger, international accounting firms among upper-level undergraduate accounting majors at one large state university. Utilising a grounded theory research methodology including observations, interviews, and a research questionnaire, it was found that the socialisation process began well before entry into the profession. The results indicate that large sections of accounting students at the university have accepted the usefulness of international accounting firm experience as a basic underlying assumption in their cultural paradigm of the accounting profession. Student peers were found to be the most dominating force behind this socialisation process, though accounting professors and others provided significant informational input to the process.


Accounting, Auditing & Accountability Journal | 1991

Socialisation of the Accounting Professional: Evidence of the Effect of Educational Structure on Subsequent Auditor Retention and Advancement

Philip H. Siegel; Mark M. Blank; John T. Rigsby

Research on organisational socialisation typically assumes that the newcomer′s adjustment to the organisation is directly affected by the earlier professional socialisation process at the university. An important area of research has focused on the relationship between the structure of educational institutions and the organisational socialisation process. While previous studies have tended to focus on the professional orientation of students, this study focuses on auditors as they advance in the profession. The findings indicate that there are significant differences both in advancement rate and retention rate among auditors from unaccredited, accredited, and professional schools of accountancy and that the significance of the differences increases with time.


Managerial Auditing Journal | 1998

Mentoring among management advisory services professionals: an adaptive mechanism to cope with rapid corporate change

John T. Rigsby; Philip H. Siegel; J. David Spiceland

The purpose of this study is to examine mentoring as an important resource in coping with rapid organizational change during the merger of two international accounting firms. Shortly after their merger, 28 pairs of management advisory services (MAS) professionals, i.e., proteges and their mentors, within the two merged firms were interviewed concerning the role mentoring played as an adaptive mechanism in dealing with changes caused by the merger. Both firms examined in the study used a formal mentoring system. In the study, we examined three broad areas. First, whether or not there had been a shift in the type of mentoring relationships from career development to the psycho‐social function in order to deal with the emotional trauma and stress of changes created by the merger, and how extensive this shift had been across the different levels of the merged firm. Second, what the emphasis was between the informal mentoring and formal mentoring within the merged firm, and how useful the participants found the two in dealing with the higher level of uncertainty in the work environment. In addition, a third research area emerged during the interview process. Differences in the communication structure of the two former firms appeared to be related to how well the participants were able to deal with changes caused by the merger and to affect the type of mentoring relationships they preferred.


Journal of Business Ethics | 1995

A reexamination of the internal auditors' code of ethics

Philip H. Siegel; John O'Shaughnessy; John T. Rigsby

This study empirically examined the views of Certified Internal Auditors (CIAs) concerning the role of Code of Ethics for members of the Institute of Internal Auditors. It is a continuation of an earlier study which examined the usefulness of the Code to CIAs. Among the questions asked were what is the primary reason for the Code of Ethics, how useful is it, have you used it, should more enforcement actions be taken against members who violate the Code, and what are the legal and moral responsibilities of the CIA to report serious ethical violations, e.g., environmental pollution, to outsiders when top management and the board of directors are aware of the matter but are not doing anything to correct it. The results indicate strong support for the Code, its enforcement, and use as an instrument to encourage the internal flow of ethical behavior by embers and others.


Advances in Accounting | 2005

An Analysis of the First Two Decades of Advances in Accounting

Michael J. Meyer; John T. Rigsby; D. Jordan Lowe

Abstract This study reports the results of a content and citation analysis of the 295 articles appearing in the first 20 years of Advances in Accounting (AIA). A content analysis provides a taxonomy of the main research areas examined and research methods used in the articles published in the journal during its first two decades, i.e. from 1984 to 2003. Information is also summarized indicating contributing authors, their academic affiliation, and where they earned their doctoral degrees. Citation analysis is then used to classify the sources and types of citations most frequently used in AIA. In addition, citation of AIA articles is examined in seven leading journals covering related research topics over this period of time. Finally, findings and conclusions are discussed.


Journal of Management History | 1998

Institutionalization and structuring of certified public accountants

Philip H. Siegel; John T. Rigsby

The effects of institutionalization and structuring in the public accounting profession are considered in relation to the development of education and experience requirements for the profession. The goal is to explain the development of education and experience requirements for public accountants from a broader perspective and improve our understanding of the changes which have taken place in the profession and which are still taking place.

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John O'Shaughnessy

University of Houston–Downtown

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John R. Leavins

University of Houston–Downtown

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Mark M. Blank

San Francisco State University

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Alireza Tahai

Mississippi State University

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Clyde Herring

Carson–Newman University

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D. Jordan Lowe

Arizona State University

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Donna Polledo

Mississippi State University

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