Mary B. Curtis

Measuring Ethical Ideology in Business Ethics: A Critical Analysis of the Ethics Position Questionnaire

Individual differences in ethical ideology are believed to play a key role in ethical decision making. Forsyth’s (1980) Ethics Position Questionnaire (EPQ) is designed to measure ethical ideology along two dimensions, relativism and idealism. This study extends the work of Forsyth by examining the construct validity of the EPQ. Confirmatory factor analyses conducted with independent samples indicated three factors – idealism, relativism, and veracity – account for the relationships among EPQ items. In order to provide further evidence of the instrument’s nomological and convergent validity, correlations among the EPQ subscales, dogmatism, empathy, and individual differences in the use of moral rationales were examined. The relationship between EPQ measures of idealism and moral judgments demonstrated modest predictive validity, but the appreciably weaker influence of relativism and the emergence of a veracity factor raise questions about the utility of the EPQ typology.

EVALUATING COGNITIVE TRAINING OUTCOMES: VALIDITY AND UTILITY OF STRUCTURAL KNOWLEDGE ASSESSMENT

Conventional approaches to evaluating cognitive outcomes of training typically use paper-and-pencil tests that emphasize gains or differences in declarative knowledge. Yet a key factor in differentiating expert and novice performance is the way individuals organize their knowledge. Accordingly, the acquisition of meaningful knowledge structures and methods of assessing structural knowledge are potentially important issues for designing and evaluating training programs. Two studies were conducted to examine the validity and utility of one structural assessment technique called Pathfinder (Schvaneveldt, Durso, & Dearholt, 1989). Results from academic and organizational samples indicated that Pathfinder measures of structural knowledge quality predicted individual differences in performance self-efficacy. After controlling for differences in declarative knowledge, measures of structural knowledge quality added to the prediction of performance self-efficacy in the student sample, but not in the organizational sample. The unique features and potential advantages of structural assessment for training evaluation are discussed.

Assessing knowledge structure in accounting education: an application of Pathfinder Associative Networks

Abstract Knowledge structure, or the way in which individuals organize knowledge, is a separate and distinct learning outcome. Extensive prior research supports the contention that knowledge structure is a primary determinant of expertise in any professional field. Assessments of structural development can provide instructors and students with unique feedback regarding progress toward the development of appropriate knowledge structure and the effectiveness of training, yet such assessments are seldom employed in accounting education. This paper presents a structural assessment technique, Pathfinder, which is easily implemented in an instructional setting to measure the development of students’ structural knowledge. This paper describes Pathfinder and presents results from two studies conducted to evaluate the appropriateness of employing Pathfinder in accounting education. Results indicate that Pathfinder measures of structural assessment improved in response to instruction in accounting and pre-instructional differences in knowledge of accounting influenced the post-instructional quality of knowledge structure. Most importantly, data produced by Pathfinder enhanced the prediction of performance-related outcomes relevant to professional practice, beyond that provided by more traditional measures of student learning. Finally, knowledge structure measures were positively associated with domain-specific self-efficacy. Combined, these results confirm the convergent, discriminant and predictive validity of the measure and demonstrate that structural assessment can provide valuable feedback regarding instructional effectiveness.

Modeling voluntary CAAT utilization decisions in auditing

Purpose - – The authors aim to examine whether the well-established unified theory of acceptance and use of technology can be effectively adapted for use in an external audit setting and whether the re-specified model holds under different levels of budget pressure. Design/methodology/approach - – This paper takes the form of a case study/questionnaire with Lisrel path modelling. Findings - – Results support the re-specified model. Research limitations/implications - – The model should aid audit research by providing a platform for new research to explore more specific solutions to technology reluctance. The authors extend general TAM research through additional exploration of the theory and impact of social influence, a determinant that has shown inconsistent tendencies in prior studies. The authors address several limitations in past TAM research including the use of student participants and self-selection bias. Practical implications - – Firms must understand the implications of their policies and culture on the intention of audit teams to voluntarily utilize software. Technology can improve the efficiency and effectiveness of audit procedures, aid in the identification of fraud and lower litigation costs. Accounting firms have invested in the development of audit testing software and can only recoup these investments if the software is used. Originality/value - – The study is the first to completely model the intention to use technology in an external audit engagement with consideration of budget influences.

Due Diligence on Fast-Fashion Inventory through Data Querying.

In this simulation of a merger and acquisition due diligence engagement for a fast‐fashion retailers inventory account, learners develop IT audit skills by (1) preparing a business process representation, (2) identifying audit objectives for testing management assertions about inventory, (3) designing audit procedures to implement audit objectives, (4) querying data files to execute audit procedures, and (5) communicating results. The simulation develops skills for analyzing data to verify the internal consistency of accounting records and to detect conditions warranting further investigation. The simulation, workable with a database query tool or audit software, is appropriate for students with querying proficiency and audit procedure design capability. The simulation helps bridge the understanding gap between IT auditors and general auditors by enabling novice auditors to experience an auditing situation in which they apply IT audit tools to verify internal consistency of data and detect unusual condit...

Discussion of ‘The antecedents of the use of continuous auditing in the internal auditing context’

Abstract Gonzalez et al. (2012) apply the Unified Theory of Acceptance and Use of Technology (UTAUT, Venkatesh et al., 2003) to the issue of adoption of continuous auditing (CA) by internal auditors. The authors make a very convincing case for the slow evolution of CA and propose that this can be explained by the four factors contained in the UTAUT as well as annual sales and voluntariness of use. They find, in their revised model, that effort expectancy and social influence directly impact intentions to use the technology, while performance expectancy is moderated by annual sales and social influence is moderated by voluntariness of use. Interestingly, the authors also identify geographical differences in these influences. I offer commentary on these findings and suggest avenues for future research in the domain of technology adoption and use in accounting.

Developmental mentoring, affective organizational commitment, and knowledge sharing in public accounting firms

Purpose This study examines how public accounting firms can use developmental mentoring to increase knowledge sharing (KS) among employees directly, and indirectly through affective organizational commitment. Design/methodology/approach The study uses a survey of public accounting professionals to elicit participants’ demographics and their perceptions of knowledge sharing, mentoring relationships, and organizational commitment in their workplace. Findings The findings support that two categories of challenges found in developmental mentoring, demonstrating dedication and resilience and career goal and risk orientation, are associated with increased KS directly, and along with a third, measuring up to mentor’s standards, indirectly influence KS through their positive effect on organizational commitment. Applying social exchange theory, these challenges contribute to a reciprocal relationship between the protege and mentor, which builds the relationship between the protege and organization. Practical impli...

The Journal of Information Systems at Thirty

T he Journal of Information Systems (JIS) reaches an important milestone with this issue—30 years of continuous publication of important research on Accounting Information Systems (AIS). In this year of celebration, Volume 30, we will publish three invited papers on various aspects of AIS research. In this issue, we welcome a contribution by Dr. Ron Weber (Weber 2016). An early and important scholar in AIS, Ron has spent the last many years researching in Management Information Systems. His analysis of the publication history of JIS provides important insights into the past and future development of our field. It provides a deeply personal perspective on the role of AIS and the research methods and techniques employed by AIS researchers. In the second, Summer, issue, Dr. Uday Murthy—a former editor of JIS—will assess the current state of research in AIS. Dr. Murthy also takes a historical view with the goal of laying directions for research in the AIS domain. This commentary will build on prior editorials during his tenure (e.g., Murthy and Wiggins 1999). Finally, in the Fall issue, a team of AIS researchers expands on their panel session at the 2015 American Accounting Association Annual Meeting to discuss the future of AIS research. This paper will speak to trends and topics that either have not received sufficient attention or that are new to our field. The breadth of research published in the journal over the last 30 years shows a strong commitment to development of AIS research, as well as a strong parallel to the practice of AIS. When looking back to the first issues in the 1980s and early 1990s, we can see patterns of literature that still resonate in the studies currently undertaken by AIS researchers. For example, a strong theme in the early years of JIS was the IT audit (e.g., Fields, Sami, and Sumners 1986; Garsombke and Tabor 1986; Grabski 1986). IT audit is still of great interest, and considered in the papers published in this issue. The problems and concerns in IT audit research have transformed along with technological developments and changes in the institutional environment. Other papers addressed issues that are more uncommon in our current research agenda. For example, an important subject of research in our early years was on artificial intelligence and expert systems (e.g., Bailey, Hackenbrack, De, and Dillard 1987; Bailey, Whinston, and Zacarias 1989). Perhaps unfortunately, research on these tools in the accounting and auditing domain has largely slipped away (Gray, Chiu, Liu, and Li 2014). Conversely, some papers published in the early years were important signals of future developments. For example, an early paper (Groomer and Murthy 1989) introduced the new topic of continuous audit to JIS, which has come to be an important strand in AIS research. As Ron Weber points out in his commentary in this issue, the collective history of those who have published in JIS and nurtured the journal is a proud one. We are also proud to have served the journal and the AIS academic community during our term as Senior Editors and hope this culmination of our tenure will stimulate interesting and creative future research.