Musings on Accounting Research by Steve

Home » 2017 » May

Monthly Archives: May 2017

So that’s the team . . . . What will we do?

I want to acknowledge the 73 scholars from all over the world that have accepted the Editors’ and I’s invitation to set (or sit as it was pointed out on the comments) on the Editorial Board for the next three years.  With a committment to three papers per year per EB member, we can easily process a lot more papers (209/2  > 100 just with EB alone not including our wonderful ad hoc reviewers versus a submission rate that has been between 60 and 70 papers a year for the last three years).   As AAA publication frequency and numbers are based on the quantity of papers submitted and accepted, we have the capacity to grow the journal to being three or four times a year (i.e. double the number of papers we currently publish).

In order to do this, BRIA needs to differeniate itself in the marketplace as well as continue with its existing strengths.  One area  that I am passionate about continuing in Rick Hatfield’s call for replication studies to be submitted to BRIA.  To quote Rick:

“Replication Studies

Manuscripts reporting on replications should clearly identify the study or studies being replicated. The manuscript should highlight any differences from the prior work (e.g., measurements, manipulations, participants, etc.) and how these differences inform the literature (e.g., validity/robustness of construct). Relative to an original research article, the introduction and hypotheses development sections should be substantially scaled back. The goal is that the text will be around 10 pages and the use of tables and figures should be limited as well. The purpose of such a study is to demonstrate the robustness and inferential value of prior findings by incorporating a broader use of the scientific method in our field. While the review process will be the same as it is for main articles, please indicate in your submission that your manuscript is a replication.”

http://aaahq.org/ABO/Publications/Call-for-Research-Notes

To emphasize the importance of this initiative I will be developing criteria in the next three months for a registered report approach to replications IN ADDITION to the current approach.  The registered report approach will allow scholars to demonstrate ex ante they have all the pieces in place to attempt a replication and they will have no outcome risk – the replication (confirming or disconfirming as it may be) WILL be published.  Stay tuned.

There are two other initiatives that I will be describing over the next few blog posts that I believe will help BRIA develop in stature while still continuing to serve as an outlet of choice for its traditional base.

The BRIA Team – David Smith

University of Queensland’s David Smith is the Australia/Asia-Pacific member of the Editor Team.  David brings extensive experience in the Australia-Pacific community including a long record of publication in key accounting journals including AOS, MAR, BRIA, and more.  Lately, David has specialized in positivist field studies of management accounting and also brings a strong interest in the not for profit sector to the role.  While field studies are his recent passion he has extensive experience with survey based accounting research. David has also served on the Centre of Excellence Panel (Australasia) for the Chartered Institute of Management Accountants (CIMA) bringing that vital research connection to our team.  David will be handling a selection of management accounting field studies, the occasional survey paper and helping out with methodological papers.

The BRIA Team – Christopher Koch

Europe’s addition to the BRIA team is audit researcher Christopher Koch who is a Professor at Mainz University in Germany (or more precisely – Johannes Gutenberg-Universität Mainz ). Christopher has published in AJPT, EAR, AOS and TAR among other outlets.  Christopher holds a Chair in Corporate Governance and Auditing at Mainz and is a graduate of Mannheim University. Christopher has an extensive international conference travel history and spent time visiting universities in the United States and Canada as well as participating fully in European Behavioral Audit Research.  Christopher will help me ensure that international manuscripts do not have to overcome the hurdle of “not done here” that so often afflicts international manuscripts at North American journals.

The BRIA Team – Bertrand Malsch

Bertrand is a colleague of mine at Queen’s University where I have had the pleasure of working with him on interdisciplinary behavioral and social research.  Our paper in AJPT sets out some editorial standards for assessing the quality of field research done from both a positivist and an interpretivist perspective.  Bertrand brings a strong record of publishing in accounting (AOS, CAR, AJPT) with interests in auditing, corporate governance and management accounting in addition to publishing in management journals (JMS) to his first masthead experience as an Editor with full decision rights.  Bertrand and his colleagues will no doubt attract strong field research to BRIA.  He will handle most of the more interpretivistic studies whereas I will handle the more positivist ones.  I am looking forward to building on Theresa Libby’s attempt to incorporate more field research into BRIA.  Indeed, I recently published (with co-authors Kenno and McCracken) a how to do it field research paper in BRIA at the request Editor Rick Hatfieldn.  If this does not demonstrate we are serious about being a broad based behavioral and social journal I do not know what will.  As being one of the rare active researchers who was around when BRIA was founded, BRIA may still live up to its aims of being the AOS of North America.  Not a bad goal.

The BRIA team – Doug Stevens

Last but far from least among my USA based Editors is Georgia State’s Doug Stevens.  Doug brings his expertise in experimental markets to BRIA – an area where I think we can do a lot more to welcome this somewhat under-used method in accounting research.  I am counting on Doug and his team on the Editorial Board to attract strong experimental markets papers (including replications) to BRIA.  Doug has published in the normal set of accounting journals (including TAR, CAR and BRIA) was well as some of the key experimental economics journals.  Welcome Doug!  Next up – the international team!

The BRIA Team – Kevin Jackson

Kevin Jackson is an associate professor at the University of Illinois at CU.  I first met Kevin many years ago at a CAR Conference (while he was still a doctoral student I believe) and he was a co-author on one of the papers presented. Kevin has progressed into being a strong scholar in the area of financial accounting experimental research (with papers published in all the normal outlets including TAR and CAR). He takes over the BRIA portfolio in this area from Brooke Elliott who will be moving to TAR under their new regime.  While this is Kevin’s first masthead appointment I have seen his work as a reviewer when I have edited for other journals.  Financial Accounting experimental researchers can be assured that their papers are in good hands with Kevin and the team of editorial board members he brought along with him.

The BRIA team – Donna Bobek Schmitt

New BRIA Editor Donna Bobek Schmitt brings a variety of experience to her position as an editor.  Currently at University of South Carolina she previously served at the University of Central Florida which has the distinction of being the only US based PhD program that focuses solely on social and behavioral accounting.

Donna will be the lead on behavioral tax manuscripts as well as many of the ethics papers that we receive given her publishing record in both areas.  Donna has published in JATA, AOS, JBE, and other journals providing her with an in-depth understanding of what it takes to make a high quality contribution to the literature.  She previously edited Advances in Accounting Behavioral Research hence brings editorial experience with her to the team. Welcome Donna.

 

%d bloggers like this: