The Factors that Affect Accountants' Decisions to Seek Careers with Big 4 versus Non-Big 4 Accounting Firms

2012 ◽  
Vol 26 (2) ◽  
pp. 239-264 ◽  
Author(s):  
Penelope L. Bagley ◽  
Derek Dalton ◽  
Marc Ortegren
Keyword(s):  
Behavioral Control ◽  
Data Availability ◽  
Accounting Students ◽  
Perceived Behavioral Control ◽  
Additional Insight ◽  
Accounting Firms ◽  
Accounting Professionals ◽  
Big 4 ◽  
Different Types ◽  
Insight Into

SYNOPSIS Finding qualified accounting staff has consistently been a top issue facing CPA firms. However, little is known about the factors that influence accountants' decisions to seek careers with different types of firms. In our paper, we use Ajzen's (1991) theory of planned behavior to examine the reasons why some accountants seek careers at Big 4 firms, while other accountants seek careers at non-Big 4 firms. We survey accounting students and find that attitudes, subjective norms, and perceived behavioral control each influence firm-choice decisions. To provide additional insight into our results, we survey accounting professionals from Big 4 and non-Big 4 accounting firms. We find that, overall, students' perceptions, while more limited, are similar to those of accounting professionals. Further, we find that accounting professionals provide a number of insightful comments that offer several important implications for accounting firms. Finally, we assess whether accounting professionals perceive that certain types of accounting students are more likely to succeed at Big 4 versus non-Big 4 firms, and whether recruiting efforts are consistent with these perceptions. Data Availability: Data are available upon request.

A Contemporary Analysis of Accounting Professionals' Work-Life Balance

2015 ◽  
Vol 30 (1) ◽  
pp. 41-62 ◽  
Author(s):  
Steve Buchheit ◽  
Derek W. Dalton ◽  
Nancy L. Harp ◽  
Carl W. Hollingsworth
Keyword(s):  
Organizational Support ◽  
Work Life ◽  
Work Life Balance ◽  
Public Accounting ◽  
Important Distinction ◽  
Life Balance ◽  
Accounting Firms ◽  
Accounting Professionals ◽  
Big 4 ◽  
Public Accounting Firms

SYNOPSIS In recent years, work-life balance surpassed compensation as the most important job satisfaction factor among AICPA members (American Institute of Certified Public Accountants [AICPA] 2004). Despite the continued importance of this issue in the accounting profession (AICPA 2011), prior research has not examined work-life balance perceptions across different segments of the profession. We survey 1,063 practicing CPAs in order to assess the comparative work-life balance perceptions across (1) Big 4 versus smaller public accounting firms, (2) audit versus tax functions, and (3) public accounting versus industry work contexts. Consistent with predictions based on institutional logics theory, we find that work-family conflict and job burnout perceptions (our proxies for work-life balance) are highest in the Big 4. We are the first study to measure both support-for and viability-of traditional alternative work arrangements (AWAs), and we report an important distinction between these two constructs. Specifically, while CPAs across all public accounting firms (i.e., Big 4, national, regional, and local firms) report similar levels of organizational support-for AWAs, Big 4 professionals report significantly lower perceived viability-of AWAs (i.e., the ability to use AWAs and remain effective at one's job) compared to accounting professionals at smaller public accounting firms. Further, we find no differences between audit and tax professionals' perceptions across any of our work-life balance measures. We also document nuanced differences regarding work-life balance perceptions in public accounting versus industry. For example, contrary to conventional wisdom, work-life balance is not uniformly “better” in industry (e.g., burnout is actually lower in smaller public accounting firms compared to industry). Finally, we use open-ended responses from a follow-up survey to provide several recommendations for firms to improve their work-life balance efforts.

Audit and Tax Career Paths in Public Accounting: An Analysis of Student and Professional Perceptions

2013 ◽  
Vol 28 (2) ◽  
pp. 213-231 ◽  
Author(s):  
Derek W. Dalton ◽  
Steve Buchheit ◽  
Jeffrey J. McMillan
Keyword(s):  
Business Processes ◽  
Data Availability ◽  
Accounting Students ◽  
Daily Routine ◽  
Limited Information ◽  
Student Survey ◽  
Public Accounting ◽  
Accounting Professionals ◽  
Job Opportunities ◽  
Client Relationships

SYNOPSIS Upper-division accounting students frequently direct their public accounting careers toward audit or tax “tracks” based on what appears to be limited information. Surprisingly, prior research has not investigated the factors that affect this fundamentally important career decision. We conduct two surveys to investigate the relevant factors of the audit-tax decision from the perspectives of upper-division accounting students and experienced public accounting professionals. Our student survey documents the underlying factors that influence the audit-tax decision. For example, accounting students who plan to pursue careers in audit believe that they will have more client interaction, better future job opportunities (i.e., industry positions), and greater knowledge of business processes if they work in audit (as opposed to tax). In contrast, accounting students who plan to pursue careers in tax perceive that they will have a more stable daily routine, develop more specialized skills, and build more collaborative client relationships if they work in tax (as opposed to audit). While our public accounting respondents agree with many of the students' perceptions, professionals also disagree with several of the students' perceptions, suggesting misimpressions of practice. Our results should be of interest to the accounting professionals, firm recruiters, and accounting professors who advise future accounting professionals. Data Availability: Data are available upon request.

PCAOB Inspections and Large Accounting Firms

2011 ◽  
Vol 26 (1) ◽  
pp. 43-63 ◽  
Author(s):  
Bryan K. Church ◽  
Lori B. Shefchik
Keyword(s):  
Audit Quality ◽  
Linear Trend ◽  
Dominant Role ◽  
Data Availability ◽  
Financial Statement ◽  
Public Companies ◽  
Accounting Firms ◽  
Big 4 ◽  
Second Tier ◽  
Over Time

SYNOPSIS The purpose of this paper is to analyze the PCAOB's inspection reports of large, annually inspected accounting firms. The inspection reports identify audit deficiencies that have implications for audit quality. By examining the inspection reports in detail, we can identify the nature and severity of audit deficiencies; we can track the total number of deficiencies over time; and we can pinpoint common, recurring audit deficiencies. We focus on large accounting firms because they play a dominant role in the marketplace (i.e., they audit public companies that comprise approximately 99 percent of U.S.-based issuer market capitalization). We document a significant, downward linear trend in the number of deficiencies from 2004 to 2009. We also identify common, recurring audit deficiencies, determine the financial statement accounts most often impacted by audit deficiencies, and isolate the primary emphasis of the financial statement impacted. Our findings generally are consistent comparing Big 4 and second-tier accounting firms, though a few differences emerge. In addition, we make comparisons with findings that have been documented for small, triennially inspected firms. Data Availability: The data are available from public sources.

scholarly journals Types of Asymmetries in Exporter-Importer Relationships and Alignment Behaviour

2016 ◽  
Vol 8 (3) ◽  
pp. 76
Author(s):  
Cagri Talay ◽  
Volkan Alptekin
Keyword(s):  
Supply Chain ◽  
Causal Effects ◽  
Dyadic Relationships ◽  
Additional Insight ◽  
Supply Chain Relationships ◽  
Different Types ◽  
Negative Connotation ◽  
Asymmetric Relationships ◽  
Insight Into

<p>The purpose of this paper is to explore the phenomenon of asymmetry in international supply chain relationships and investigate how small exporter firms manage these asymmetric relationships. Prior studies have conceptualized asymmetry as a relationship attribute and concentrated on causal effects of asymmetry in supplier-buyer relationships by highlighting the extensive amount of reasons why asymmetry occurs in dyadic relationships. However, those extensive reasons intent to articulate why asymmetry occurs in relationships, have not provided enough in-depth to understand the complexity of asymmetry in international supply chain relationships, therefore, this study aims to explore the concept of asymmetry by focusing on structure and exercise rather than simply discovering reasons. This research explores the four distinguishable types of relational asymmetry between exporters and importers suggest different implications for international supply chain relationships. As opposed to the existing literature, which has considered and largely agreed that asymmetry is related to a negative connotation, this research suggests that different types of asymmetries also have a positive relational outcome for small export firms. This exploratory paper provides managers with additional insight into the types of asymmetry in international supply chain relationships and suggests that asymmetric relationships must be examined carefully in order to overcome difficulties that distract long-term relationships.</p>

scholarly journals Impact of Buyers' Emotions on Perceived Behavioral Control

2018 ◽  
Vol 7 (1) ◽  
pp. 42
Author(s):  
Jing Tian
Keyword(s):  
Organizational Behavior ◽  
Significant Influence ◽  
Organizational Support ◽  
Perceived Risk ◽  
Positive Emotion ◽  
Behavioral Control ◽  
Service Marketing ◽  
Perceived Behavioral Control ◽  
Behavior Theory ◽  
Different Types

This study focuses on how emotions of different types affect perceived behavioral control (PBC), which, by referencing to service marketing and organizational behavior theory, is divided into three aspects: perceived participation (PP), perceived risk (PR), and perceived organizational support (POS) here. To explore how different types of emotions affect these three variables respectively, subjects' emotions are controlled through experiment. Results reveal that the type of emotion has significant influence on the three variable values. Positive emotion parallels the highest PP and POS values, while neutral emotion comes with the lowest PR value.

Uncertainty Analysis of a Finite Deformation Viscoelastic Model

2014 ◽  
Author(s):  
Paul Miles ◽  
Michael Hays ◽  
Ralph Smith ◽  
William S. Oates
Keyword(s):  
Finite Deformation ◽  
Viscoelastic Model ◽  
Large Field ◽  
Additional Insight ◽  
Viscoelastic Models ◽  
Rate Dependent ◽  
Different Types ◽  
Viscoelastic Effects ◽  
Insight Into ◽  
Hyperelastic Models

The viscoelasticity of the dielectric elastomer, VHB 4910, is experimentally characterized, modeled, and analyzed using uncertainty quantification. These materials are known for their large field induced deformation and applications in smart structures, although the rate dependent viscoelastic effects are not well understood. To address this issue, we first quantify hyperelastic and viscoelastic model uncertainty by comparing a finite deformation viscoelastic model to uni-axial rate dependent experiments. The utilization of Bayesian statistics is shown to provide additional insight into different viscoelastic processes within elastomers. This is demonstrated by coupling two hyperelastic models, an Ogden model and a nonaffine model, to different types of viscoelastic models.

Investigating Accountants' Resistance to Move beyond Excel and Adopt New Data Analytics Technology

2020 ◽  
Vol 34 (4) ◽  
pp. 165-180
Author(s):  
Pamela J. Schmidt ◽  
Jennifer Riley ◽  
Kimberly Swanson Church
Keyword(s):  
Data Analytics ◽  
Perceived Value ◽  
Status Quo ◽  
Data Availability ◽  
Status Quo Bias ◽  
Accounting Firms ◽  
Call To Action ◽  
Accounting Professionals ◽  
Benefits And Costs ◽  
History Books

SYNOPSIS A call to action has been sounded in accounting: Become a profession utilizing data analytics or become a profession bound for the history books. Accounting firms and corporations are investing in data analytics capabilities, but it is not clear whether accounting professionals are following their lead. Practitioner press indicates accountants resist the move beyond Excel even as organizations hire data scientists rather than accountants. This empirical study uses Status Quo Bias Theory to examine the resistance to data analytics technology by accounting and finance professionals. Surprisingly results indicate the perceived value does not mediate the effect of switching benefits and costs on resistance. Rather, switching benefits and perceived value are aligned as a single factor to reduce resistance while switching costs directly increase resistance. Researchers have focused substantial efforts toward data analytics in education and business. The troubling findings here suggest some accounting professionals resist adopting new analytics technology. JEL Classifications: M41; M49. Data Availability: Contact the authors.

Understanding Tailored Internet Smoking Cessation Messages

2012 ◽  
Vol 640 (1) ◽  
pp. 136-149 ◽  
Author(s):  
Brenda Curtis
Keyword(s):  
Reasoned Action ◽  
Behavioral Control ◽  
Integrative Model ◽  
Perceived Behavioral Control ◽  
Reasoned Action Approach ◽  
Cognitive Mechanisms ◽  
Message Tailoring ◽  
Normative Pressure ◽  
Direct Measures ◽  
Insight Into

Although message tailoring has been shown to produce experimental effects in previous studies, the cognitive mechanisms through which tailoring works have not been sufficiently studied. Using the integrative model to predict intentions to use the nicotine replacement patch among adult smokers, this study examines how tailoring theoretical elements of the integrative model is effective in changing the theoretical mediators. Participants were randomized into one of two conditions. In the experimental condition, participants received messages tailored to some or all of the underlying behavioral, injunctive normative, or self-efficacy beliefs with the expectation that changing the underlying beliefs would result in experimental differences in the integrative model’s direct measures. This expectation was confirmed. The integrative model also worked well in predicting intentions to perform the target behavior; attitude, perceived normative pressure, and perceived behavioral control accounted for 53 percent of the variance in intentions. Attitude and normative pressure were the strongest predictors of intention. These results provide support for tailoring messages using a reasoned action approach and provide insight into the mechanism through which message tailoring operates.

Public accounting vs private accounting, career choice of accounting students in China

2018 ◽  
Vol 8 (1) ◽  
pp. 124-140 ◽  
Author(s):  
Lei Wen ◽  
Hongwei (Chris) Yang ◽  
Danlu Bu ◽  
Lizabeth Diers ◽  
Huaqing Wang
Keyword(s):  
Career Choice ◽  
Emerging Economies ◽  
Accounting Students ◽  
Binary Logistic Regression Analysis ◽  
Perceived Behavioral Control ◽  
Public Accounting ◽  
High Turnover ◽  
Accounting Firms ◽  
Policy Makers ◽  
Content Type

Purpose Built upon three components (attitudes, subjective norms, and perceived behavioral control) of the theory of planned behavior (TPB), the purpose of this paper is to analyze the factors that influenced accounting students’ intention to pursue public accounting instead of private accounting as their career choice in China. Design/methodology/approach The TPB is used to predict the rational intention of accounting students in this study. A binary logistic regression analysis was applied to test all hypotheses because of its suitability. Findings The authors find that the variety and marketability of public accounting experiences, high turnover plus, low firm cohesion in the workplace, and perceived difficulties in traveling extensively affected students’ intentions to pursue the public accounting profession significantly. By highlighting these factors that affect students’ intention to pursue public accounting, this paper has important implications for the accounting educators and other stakeholders in China and other emerging economies. Originality/value By understanding the factors influencing the accounting students’ interests in pursuing public accounting, accounting educators and accounting firms could make some changes, redesign accounting curriculum, and enhance internship experience and recruiting process in order to increase more interests in public accounting. Professional organizations and policy makers might learn some lessons to take some actions to encourage young accounting professionals to work for public accounting firms. Moreover, this study has provided a valuable perspective to accounting educators, practitioners, and policy makers in other emerging economies with the same shortage of qualified public accountants.

scholarly journals Cheating Intention of Students Based on Theory of Planned Behavior

2020 ◽  
Vol 15 (2) ◽  
pp. 268
Author(s):  
Patriani Wahyu Dewanti ◽  
Ida Ayu Purnama ◽  
Merinda NN Siregar ◽  
Sukirno Sukirno
Keyword(s):  
Theory Of Planned Behavior ◽  
Planned Behavior ◽  
Qualitative Method ◽  
Behavioral Control ◽  
Subjective Norms ◽  
Accounting Students ◽  
Perceived Behavioral Control ◽  
Academic Fraud ◽  
Analytic Induction ◽  
Main Influence

The aim of this research is to examine empirically the form of Theory of Planned Behavior in predicting the intention of cheating in accounting students. The samples taken in this research were 426 accounting students. The research employed a mixed-method, with a regression analysis for the quantitative and an analytic induction for the qualitative method. The results of this research found that of all the variables tested, subjective norms were the variables that had the greatest influence on the intention to cheat accounting students, while the moral obligation variable had the second largest influence and perceived behavioral control as the third predictor on the intention to cheat accounting students. The implication of the research is that the main influence of the academic fraud is subjective norms. Keywords: theory of planned behavior, subjective norms, academic integrity.

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