We compile and analyze the reference lists from papers published in nine accounting journals over the period 1996–2011 to identify the individual antecedent works that have been cited the most often by accounting research. We conduct our analyses separately for different topical areas (audit, financial, managerial, tax, other) and research methodologies (archival, experimental, theoretical, other). We then present and discuss lists of the individual works that are most heavily cited by each category. Our results should be useful to Ph.D. students and those who train them in identifying important prior work that continues to motivate and provide a foundation for contemporary accounting research.

This paper presents a descriptive and evaluative analysis of the transformation of a face-to-face graduate tax accounting course to an online course. One hundred fifteen students completed the compressed six-week class in 2001 and 2002 using WebCT, classroom environment software that facilitates the creation of webbased educational environments. The paper provides a description of the required technology tools and the class conduct. The students used a combination of asynchronous and synchronous learning methods that allowed them to complete the coursework on a self-determined schedule, subject to semi-weekly quiz constraints. The course material was presented in content pages with links to Excel® problems, Flash examples, audio and video files, and self-tests. Students worked the quizzes and then met in their groups in a chat room to resolve differences in answers. Student surveys indicated satisfaction with the learning methods.

This study investigates the factors associated with firms' decisions to outsource corporate tax-planning and -compliance activities. The results indicate that transaction costs relating to human-asset specificity, proprietary technology, and economies of scale, along with the status of firms' top tax professionals and recent growth, are factors that help explain variation in the proportion of 1997 tax-planning expenditures made to external service providers. In contrast, only firm size and growth help explain variation in the proportion of tax-compliance activities outsourced. Finally, the results indicate that firms with more of a tax-planning focus outsource greater (lesser) proportions of their tax-planning (-compliance) activities. These results provide the first empirical evidence relating to the economic motivations behind tax function outsourcing.

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