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This paper reports on a study of how accounting doctoral students are being prepared to assume the teaching responsibilities of faculty positions. Based on responses to a survey questionnaire, we provide descriptive information about current practices in teaching preparation in U.S. accounting doctoral programs. We also collect and report comparative statistics from the related fields of finance, management, and economics for use as benchmarks. The results highlight several areas where accounting could possibly improve with regard to pedagogical training in doctoral programs. We provide potential suggestions and commentary about effective practices based on the results from the study. In particular we suggest (1) changes in the teaching evaluation process, (2) development of teaching mentorships, (3) implementing a teaching portfolio requirement, and (4) incorporation of additional methods of assisting non-native English speakers for teaching duties.

As management increasingly manages earnings through real activities manipulation (RAM), RAM detection has become an important issue. This study investigates the role of reporting frequency and presentation format in detecting sales-related RAM. Based on the results of an online experiment with 77 experienced financial analysts, we find that more frequent financial reporting significantly improves sales-related RAM detection when financial analysts are aided with graphical displays. The results of our study suggest that more frequent financial reporting has the potential to improve RAM detection by disclosing trends that are suggestive of RAM. Moreover, results indicate that graphical representation reduces the cognitive effort required to process a larger number of data points generated by more frequent reporting and thus provides a better cognitive fit than tabular representation. As a result, the combination of more frequent reporting and graphical support together may assist financial statement users in detecting certain types of RAM.

This study examines the effects of Corporate Social Responsibility (CSR) and wrongdoer rank on the likelihood of reporting fraud internally versus externally. Using a 2 × 2 between-subjects experiment with 90 managerial accounting professionals as participants, we manipulate a hypothetical firm's CSR status (CSR firm versus non-CSR firm) and wrongdoer rank within the firm (CFO versus Senior Accounting Manager). Participants in the CSR condition are more likely than participants in the non-CSR condition to report fraud through the internal reporting channel relative to the external reporting channel. Further, results show that internal reporting likelihood is greater when the wrongdoer is the Senior Accounting Manager than when the wrongdoer is the CFO. Structural equation analysis reveals that affective organizational commitment fully mediates the relation between CSR status and the preference to report internally. JEL Classifications: M40; M14. Data Availability: Data are available upon request from the authors.

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