Incivility In The Accounting Classroom

Classroom incivility is any action that interferes with a harmonious and cooperative learning atmosphere in the classroom (Feldman, 2001).  We compared the perceptions of accounting faculty to the perceptions of cross-disciplinary faculty relating to both the definition of student actions as incivility and the occurrence of incivility.  We also compared faculty and business administrator perceptions to investigate the level of administrator awareness of accounting classroom incivility.  Our results indicate that accounting faculty are more likely to define potentially disruptive student behaviors as incivility and reported higher levels of classroom incivility than cross-disciplinary faculty.  We find general agreement between accounting faculty and business administrators relating to both the definition and occurrence of incivility. 

Walmart Impact on the Finance and Insurance Industry

Purpose This paper investigates the effect of Walmart presence on professional service firms within the finance and insurance sector. This paper also discusses the finance and insurance industry’s place within the Walmart ripple effect—changed retail sector leads to changed professional support services resulting in altered levels of social capital within the community. Design/Methodology The study uses county-level data from the state of Nebraska to examine the relationship between cumulative Walmart exposure and the number of firms, number of employees, and payroll levels within the finance and insurance (F&I) sector. These same variables are also investigated within two specific F&I industries—insurance and banking. Findings The study documents a negative association between cumulative Walmart presence and the number of employees in the finance and insurance industry and a positive relationship between Walmart exposure and F&I payroll levels. The insurance industry results are consistent with the F&I sector result relating to payroll, but show a significant positive relationship between cumulative Walmart exposure and number of insurance agencies. Empirical results from the commercial banking industry are consistent with both the F&I sector and insurance industries with a positive relationship between Walmart presence over time and payroll levels. Originality/value This study contributes to the Walmart effect literature by considering the impact of Walmart presence beyond the retail sector. The paper investigates the effect of Walmart on the finance and insurance profession, a sector that 1) competes directly with Walmart Supercenters for money services, 2) provides support services for retail businesses impacted by Walmart services, and 3) potentially suffers from centralized benefits provided to employees by Walmart headquarters rather than local insurers. The paper concludes that the mixed impact on professional firms results in social capital that could be both strengthened and challenged by Walmart presence

Expert systems in auditing: Decision aid or decision subjugation

The purpose of this dissertation research is to examine the extent of auditor reliance on expert system judgments. The accounting expert system literature is replete with statements to the effect that although the expert system is capable of making judgments, these judgments are to be used only as input into the decision maker\u27s final determination. The evidence presented in prior research, however, is not conclusive on the auditor\u27s use of and reliance on the expert system judgment. The belief-adjustment model (Hogarth and Einhorn 1992), suggests that individuals adjust from their prior judgment according to the evaluated strength of new evidence encountered. The primary evidence provided by an expert system is an explanation of the system\u27s recommendation. Prior research has shown that self-generated written explanations influence auditor judgment. The current research examines the differential impact of explanations that are self-generated compared to explanations that are expert system-generated. Prior auditing research also indicates that auditors attend to negative evidence to a greater degree than positive evidence. The current research examines the differential impact of negative compared to positive explanations on auditor judgment. On the basis of experimentation with 41 auditors evaluating the adequacy of a loan loss reserve, the results indicate that belief adjustment is greatest when auditors consider expert system explanations that are negative. In addition, the level of belief adjustment following consideration of positive expert system explanations appears consistent with Hogarth and Einhorn\u27s belief-adjustment model. The level of belief adjustment following consideration of negative expert system explanations, however, appears greater than expected according to the belief-adjustment model. This result is consistent with a strategic attitude shift described by Tetlock (1985). Thus, excessive reliance on the expert system is indicated only when the expert system\u27s judgment is negative