Dr. Peter R. Gillett
Associate Professor
Department of Accounting and Information Systems
Rutgers Business School–Newark and New Brunswick

Current Topics in Accounting Research
 Literature Reviews
 Research Proposals
 Research Vocabulary
 Research Statistical Methods
 Readings for Week 11
 Readings for Week 12
 Readings for Week 13
April 6, 2011 Dr. Peter R. Gillett 2

Current Topics in Accounting Research
 Please exchange and read each other’s literature reviews
 Consider whether it would be possible to integrate them, or to improve either by adding material from the other
 Submit revised/improved reviews
 Prepare, together, a single integrated
Bibliography in EndNote and submit it by
April 20
April 6, 2011 Dr. Peter R. Gillett 3

Current Topics in Accounting Research
 Approval or otherwise by today
 Draft papers are due April 13
*
*
Complete Literature Review and Hypotheses
* Draft of experimental method, measures, etc.
 Final papers are due April 27
Include mock data to show what kind of analyses you will run
April 6, 2011 Dr. Peter R. Gillett 4

Current Topics in Accounting Research



April 6, 2011 Dr. Peter R. Gillett 5

Current Topics in Accounting Research
 What statistical methods would you likely use if:
Independent Variable
Categorical
Categorical
Categorical
Dependent variable
Categorical
Continuous
Continuous
(but dependent affected also by continuous factors)
Continuous Categorical (Dichotomous)
Continuous
Categorical
Continuous
Multiple Continuous
Categorical Multiple Continuous
(but dependent affected also by continuous factors)
Continuous
Continuous
Multiple Levels Categorical
Multiple Continuous
April 6, 2011 Dr. Peter R. Gillett 6

Current Topics in Accounting Research
 What statistical methods would you likely use if:
Independent Variable
Categorical
Categorical
Categorical
Dependent variable
Categorical
Continuous
Continuous
Chi-squared
ANOVA
(but dependent affected also by continuous factors)
Continuous Categorical (Dichotomous)
ANCOVA
Logistic Regression
Continuous
Categorical
Continuous
Multiple Continuous
OLS Regr.
MANOVA
Categorical
Continuous
Multiple Continuous
(but dependent affected also by continuous factors) MANCOVA
Multiple Levels Categorical Multinomial L.R.
Continuous Multiple Continuous Canonical Correl.
April 6, 2011 Dr. Peter R. Gillett 7

Current Topics in Accounting Research

*
*
Principal Components Analysis (PCA)
Common Factor Analysis (FA)
*
*
*
Exploratory Factor Analysis (EFA)
Confirmatory Factor Analysis (CFA)
Structural Equation Modeling (SEM)
April 6, 2011 Dr. Peter R. Gillett 8

Current Topics in Accounting Research
 Amal: Hoffman, V. B. and J. M. Patton. 1997. "Accountability, the
Dilution Effect, and Conservatism in Auditors' Fraud
Judgments". The Journal of Accounting Research, Vol. 25 No. 2. 61.
 Jongkyum: M. S. Beaseley, J. V. Carcello, D. R. Hermanson, and P. D.
Lapides. 2000. "Fraudulent Financial Reporting: Consideration of
Industry Traits and Coporate Governance Mechanisms" Accounting
Horizons (Vol. 14, No. 4)
 Kaitlin: Marija J. Norusis. 2004. "SPSS 13.0 Advanced Statistical procedures Companion," Chapter 2.
 Khrystyna: Marija J. Norusis. 2004. "SPSS 13.0 Advanced Statistical procedures Companion," Chapter 10.
April 6, 2011 Dr. Peter R. Gillett 9

Current Topics in Accounting Research
 Dong Hyun: Karla M. Johnstone. 2000. "Client-Acceptance
Decisions: Simultaneous Effects of Client Business Risk, Audit Risk,
Auditor Business Risk, and Risk Adaptation" Auditing: A Journal of
Practice and Theory (Vol. 19, No. 1): pp.1-25. 63.
 Sun Jung: Peter R. Gillett and Nancy Uddin. 2005. "CFO Intentions to Report Fraudulently". Auditing: A Journal of Practice and Theory
(Vol. 24, No. 1): pp. 55-75.64.
 Seokyoun: Uddin, Nancy and Peter R. Gillett. 2002. "The Effects of
Moral Reasoning and Self-Monitoring on CFO Intentions to Report
Fraudulently on Financial Statements" The Journal of Business
Ethics (Vol. 40): pp.15-32.
April 6, 2011 Dr. Peter R. Gillett 10

Current Topics in Accounting Research
 Hua: Bentley, K. A., T. C. Omer and N. Y. Sharp. 2010. "Business
Strategy, Audit Fees and Financial Reporting Irregularities " University of
Illinois 19th Symposium on Audit Research.
Working Paper.
 Betul: Bowlin, K. 2010. "Risk-based Auditing, Strategic Prompts and
Auditor Sensitivity to the Strategic Risk of Fraud" University of Illinois
19th Symposium on Audit Research.
Working Paper.
 Karina: Grenier, J. H. 2010. "Encouraging Professional Skepticism in the
Industry Specialization Era: A Dual-Process Model and an Experimental
Test" University of Illinois 19th Symposium on Audit Research.
Working
Paper.
 Tesfalidet: Davis, J. and H. Pesch. 2010. "Fraud Dynamics and Controls in Organizations." University of Illinois 19th Symposium on Audit
Research.
Working Paper.
April 6, 2011 Dr. Peter R. Gillett 11