The Future of Tax Research: From an Accounting Professor's Perspective

2007 ◽  
Vol 29 (2) ◽  
pp. 87-93 ◽  
Author(s):  
Terry Shevlin
Keyword(s):  
Tax Policy ◽  
Future Research ◽  
Policy Debate ◽  
Senior Faculty ◽  
Research Designs ◽  
The Future ◽  
Research Questions ◽  
Tax Research

I provide some suggestions for future research in the empirical accounting tax area. These suggestions repeat and build on the suggestions in Shackelford and Shevlin (2001). I also provide references to some research that I consider to be excellent examples of the points I wish to make. I think there are still many interesting questions to be examined, provided they are linked to some broad-based theory that connects results across a variety of research questions and research designs. I also think we (or some of the more senior faculty) might profitably consider entering into the tax policy debate by proffering normative statements based on our research.

The Future of eSports

2020 ◽  
pp. 149-164
Keyword(s):  
Artificial Intelligence ◽  
Virtual Reality ◽  
Data Privacy ◽  
Future Research ◽  
Business And Society ◽  
Regulatory Issues ◽  
The Future ◽  
Impossible Task ◽  
Research Questions

Predicting the future is a difficult and, arguably, impossible task. This final chapter builds on the past and present and explores macro-level trends and how they may impact the future of eSports. This includes issues related to data privacy, blockchain, artificial intelligence, virtual reality, 5G wireless, and major policy and regulatory issues that may challenge eSports. Together, these trends offer a framework to map out how eSports may impact both business and society. The final section of this chapter synthesizes the detailed research questions from each chapter to guide future research in the field of eSports.

The Impact of Digitalisation on Future Audits

2021 ◽  
Author(s):  
Lazarus Elad Fotoh ◽  
Johan Ingemar Lorentzon
Keyword(s):  
General Public ◽  
Research Agenda ◽  
Business Models ◽  
Empirical Studies ◽  
Digital Technologies ◽  
Future Research ◽  
Empirical Testing ◽  
The Future ◽  
Research Questions ◽  
The Impact

This study examines the future impact of digitalisation on auditing by synthesising empirical studies, relating them to surveys conducted by accounting bodies, and analysing these findings in relation to extant literature. Based on the synthesis, this study proposes a transitional framework to enable the audit profession to remain competitive. The results show that digitalisation may significantly affect the audit profession in the future. However, the impact is likely to be incremental rather than radical. To remain competitive, the audit profession needs to adopt new metrics, capabilities, skills and evolve its business models to incorporate digital technologies.  The contribution of this study is multi-faceted. The propositions and research agenda presented in this study will be beneficial to academics, practitioners, audit regulators, and the general public as they have the potential to form a foundation for addressing future research questions and for the theorisation and empirical testing of audit digitalisation.

scholarly journals Bio-Inspired Design: An Overview Investigating Open Questions From the Broader Field of Design-by-Analogy

2014 ◽  
Vol 136 (11) ◽  
Author(s):  
Katherine Fu ◽  
Diana Moreno ◽  
Maria Yang ◽  
Kristin L. Wood
Keyword(s):  
Design Research ◽  
Current Knowledge ◽  
Research Literature ◽  
Future Research ◽  
Cognitive Mechanisms ◽  
Open Questions ◽  
The Future ◽  
Design By Analogy ◽  
Research Questions ◽  
Tools And Methods

Bio-inspired design and the broader field of design-by-analogy have been the basis of numerous innovative designs throughout history; yet there remains much to be understood about these practices of design, their underlying cognitive mechanisms, and preferred ways in which to teach and support them. In this paper, we work to unify the broader design-by-analogy research literature with that of the bio-inspired design field, reviewing the current knowledge of designer cognition, the seminal supporting tools and methods for bio-inspired design, and postulating the future of bio-inspired design research from the larger design-by-analogy perspective. We examine seminal methods for supporting bio-inspired design, highlighting the areas well aligned with current findings in design-by-analogy cognition work and noting important areas for future research identified by the investigators responsible for these seminal tools and methods. Supplemental to the visions of these experts in bio-inspired design, we suggest additional projections for the future of the field, posing intriguing research questions to further unify the field of bio-inspired design with its broader resident field of design-by-analogy.

scholarly journals Reflections on research questions in mobile assisted language learning

2021 ◽  
Vol 0 (0) ◽  
Author(s):  
Agnes Kukulska-Hulme
Keyword(s):  
Language Learning ◽  
Mobile Learning ◽  
Future Research ◽  
Research Directions ◽  
Central Focus ◽  
Mobile Assisted Language Learning ◽  
The Future ◽  
Research Questions ◽  
Object Of Study

Abstract Research questions are central to mobile assisted language learning (MALL) projects and studies, yet they have received little attention to date. Taking research questions as its central focus, this paper offers some reflections on the complexity of the broader field of mobile learning, on different kinds of research, on salient themes and challenges in mobile learning and MALL, and it suggests some research directions for the future. Since MALL research is interdisciplinary, and since research questions are an object of study in other fields of knowledge, the paper refers to sources from multiple disciplines to support a more comprehensive consideration of current and future research questions in MALL. The paper is fundamentally an invitation to a global conversation about research questions in MALL.

Conclusion: The Future(s) of UK Financial Regulation

2020 ◽  
pp. 179-196
Author(s):  
Scott James ◽  
Lucia Quaglia
Keyword(s):  
Political Economy ◽  
Financial Regulation ◽  
Future Research ◽  
The Political ◽  
Theoretical Contribution ◽  
Business Power ◽  
Regulatory Strategy ◽  
The Future ◽  
Research Questions

The concluding chapter begins by recalling the main puzzle and research questions set out at the beginning of the book, and by summarizing the main findings from the case study chapters. The second section details the book’s wider empirical and theoretical contribution to the field, as well as providing recommendations for future research. We focus on three main literatures: the political economy of financial regulation, theories of business power, and theories of new interdependence. The final section assesses the implications of Brexit for the UK’s role in shaping financial regulation in the future. Specifically, we consider how the UK’s withdrawal from the EU is likely to affect the UK’s regulatory preferences (more or less stringency), its regulatory strategy (greater divergence or further harmonization), and its regulatory influence (enhanced or diminished).

Personalities and Beliefs of Political Executives

2020 ◽  
pp. 272-293
Author(s):  
Mark Schafer ◽  
Gary Smith
Keyword(s):  
Empirical Work ◽  
Personality Characteristics ◽  
Future Research ◽  
Important Research ◽  
New Methods ◽  
The Future ◽  
Research Questions ◽  
The Way ◽  
Quantitative Approaches

This chapter focuses on the beliefs and personality characteristics of political executives. There is a rich and important history in these areas, and yet there is much room for future research as well. We discuss many of the important research questions being asked in the study of beliefs and personalities, and along the way we review the development of the field. In our review of the existing literature, we focus on both classics and more recent contributions, noting the evolution of the field from qualitative, thick descriptions to more scientific, quantitative approaches. We also note that contributions have been made with beliefs and personalities on either the independent or dependent side of the equation. We finish with a look to the future in these areas, calling primarily for more data and empirical work, but also additional development of theories and new methods.

Doing Better Research on Organizational Behaviour in Chinese Cultural Settings: Suggestions from the Notebooks of Two Fellow-Travellers

2012 ◽  
Vol 8 (2) ◽  
pp. 455-475 ◽  
Author(s):  
Michael Harris Bond ◽  
Miriam Muethel
Keyword(s):  
Cross Cultural ◽  
Future Research ◽  
Cultural Environment ◽  
Organizational Behaviour ◽  
Individual Outcomes ◽  
Cultural Research ◽  
Research Designs ◽  
Cross Cultural Research ◽  
Research Questions ◽  
Empirical Approaches

In this article, we describe the development of cross-cultural research in organizational behaviour over the last few decades. Distinguishing four epochs of cross-cultural research, i.e., the Aristotelian, Linnean, Newtonian, and Einsteinian, we explain research questions, empirical approaches, and research designs that have guided contributions to each epoch. Based on this description, we outline a route for future research that takes Chinese indigenous constructs as points of departure to describe how individual outcomes of interest are embedded in their cultural environment. Finally, we provide concrete implications for future research in this area.

Telepractice for Adult Speech-Language Pathology Services: A Systematic Review

2020 ◽  
Vol 5 (1) ◽  
pp. 326-338 ◽  
Author(s):  
Kristen Weidner ◽  
Joneen Lowman
Keyword(s):  
Systematic Review ◽  
Primary Progressive Aphasia ◽  
Future Research ◽  
Service Delivery Model ◽  
Speech Language Pathology ◽  
Review Of The Literature ◽  
Research Designs ◽  
Assessment And Treatment ◽  
Language Pathology ◽  
Screening Assessment

Purpose We conducted a systematic review of the literature regarding adult telepractice services (screening, assessment, and treatment) from approximately 2014 to 2019. Method Thirty-one relevant studies were identified from a literature search, assessed for quality, and reported. Results Included studies illustrated feasibility, efficacy, diagnostic accuracy, and noninferiority of various speech-language pathology services across adult populations, including chronic aphasia, Parkinson's disease, dysphagia, and primary progressive aphasia. Technical aspects of the equipment and software used to deliver services were discussed. Some general themes were noted as areas for future research. Conclusion Overall, results of the review continue to support the use of telepractice as an appropriate service delivery model in speech-language pathology for adults. Strong research designs, including experimental control, across multiple well-described settings are still needed to definitively determine effectiveness of telepractice services.

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