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    Learn about how the AAA is supporting your research efforts!
    blog entry posted January 1, 2010 by Julie Smith David, last edited February 10, 2012 by Judy Cothern 
    1558 Views, 5 Comments
    Learn about how the AAA is supporting your research efforts!

    The AAA is investing in technological platforms to help enhance your research productivity. In this month's AAACommons Happy Hour, we're going to explore how you can work with co-authors using the AAACommons Research Hives, and how the Digital Library can improve your access to supporting documents. The webinar will be offered on January 22 at 2 pm EST and will last approximately 30 minutes. 

    We encourage all who are curious about the AAACommons to attend - but also hope that those with experience will also join in the discussion and share their "best practices" and make recommendations for further enhancements. 

    To register, please click "more" below this, and then sign up!


    The attached file will tell you how to login and join the conference.

    January 22, 2010 2:00pm - 2:30pm


    Who attended?

    • Yes (3)
    • Maybe (0)
    • No (0)





        • Carol Yacht

          Julie -

          Glad to volunteer for run-through Jan 20 @ 3pm EST. 

          Happy New Year all!


        • Robert E Jensen

          Integrating Academic Research Into Undergraduate Accounting Courses

          James Irving's Working Paper entitled "Integrating Academic Research into an Undergraduate Accounting Course"
          College of William and Mary, January 2010

          This paper describes my experience incorporating academic research into the curriculum of an undergraduate accounting course. This research-focused curriculum was developed in response to a series of reports published earlier in the decade which expressed significant concern over the expected future shortage of doctoral faculty in accounting. It was also motivated by prior research studies which find that students engaging in undergraduate research are more likely to pursue graduate study and to achieve graduate school success. The research-focused curriculum is divided into two complementary phases. First, throughout the semester, students read and critique excerpts from accounting journal articles related to the course topics. Second, students acquire and use specific research skills to complete a formal academic paper and present their results in a setting intended to simulate a research workshop. Results from a survey created to assess the research experience show that 96 percent of students responded that it substantially improved their level of knowledge, skill, and abilities related to conducting research. Individual cases of students who follow this initial research opportunity with a deeper research experience are also discussed. Finally, I supply instructional tools for faculty who might desire to implement a similar program.

          January 17, 2010 message (two messages combined)  from Irving, James []

          Hi Bob,

          I recently completed the first draft of a paper which describes my experience integrating research into an undergraduate accounting course. Given your prolific and insightful contributions to accounting scholarship, education, etc. -- I am a loyal follower of your website and your commentary within the AAA Commons -- I am wondering if you might have an interest in reading it (I also cite a 1992 paper published in Critical Perspectives in Accounting for which you were a coauthor).

          The paper is attached with this note. Any thoughts you have about it would be greatly appreciated.

          I posted the paper to my SSRN page and it is available at the following link: . I appreciate your willingness to read and think about the paper.


          January 18, 2010 reply from Bob Jensen

          Hi Jim,


          I’ve given your paper a cursory overview and have a few comments that might be of interest.

           You’ve overcome much of the negativism about why accounting students tend not to participate in the National Conferences on Undergraduate Research (NCUR). Thank you for citing our old paper.
          French, P., R. Jensen, and K. Robertson. 1992. Undergraduate student research programs:re they as viable for accounting as they are in science and humanities?" Critical Perspectives on Accounting 3 (December): 337-357. --- Click Here

          This paper reviews a recent thrust in academia to stimulate more undergraduate research in the USA, including a rapidly growing annual conference. The paper also describes programs in which significant foundation grants have been received to fund undergraduate research projects in the sciences and humanities. In particular, selected humanities students working in teams in a new “Philosophy Lab” are allowed to embark on long-term research projects of their own choosing. Several completed projects are briefly reviewed in this paper.

          In April 1989, Trinity University hosted the Third National Conference on Undergraduate Research (NCUR) and purposely expanded the scope of the conference to include a broad range of disciplines. At this conference, 632 papers and posters were presented representing the research activities of 873 undergraduate students from 163 institutions. About 40% of the papers were outside the natural sciences and included research in music and literature. Only 13 of those papers were in the area of business administration; none were even submitted by accounting students. In 1990 at Union College, 791 papers were presented; none were submitted by accountants. In 1991 at Cal Tech, the first accounting paper appeared as one of 853 papers presented.

          This paper suggests a number of obstacles to stimulating and encouraging accounting undergraduates to embark on research endeavours. These impediments are somewhat unique to accounting, and it appears that accounting education programs are lagging in what is being done to break down obstacles in science, pre-med, engineering, humanities, etc. This paper proposes how to overcome these obstacles in accounting. One of the anticipated benefits of accounting student research, apart from the educational and creative value, is the attraction of more and better students seeking creativity opportunities in addition to rote learning of CPA exam requirements. This, in part, might help to counter industry complaints that top students are being turned away from accounting careers nationwide.

          In particular you seem to have picked up on our suggestions in the third paragraph above and seemed to be breaking new ground in undergraduate accounting education.

           I am truly amazed by you're having success when forcing undergraduate students to actually conduct research in new knowledge.

          Please keep up the good work and maintain your enthusiasm.

          Firstly, I would suggest that you focus on the topic of replication as well when you have your students write commentaries on published academic accounting research ---

          I certainly would not expect intermediate accounting students to attempt a replication effort. But it should be very worthwhile to introduce them to the problem of lack of replication and authentication of accountancy analytic and empirical research.

          Secondly, the two papers you focus on are very old and were never replicated.. Challenges to both papers are private and in some cases failed replication attempts, but those challenges were not published and came to me only by word of mouth.  It is very difficult to find replications of empirical research in accounting, but I suggest that you at least focus on some papers that have some controversy and are extended in some way.

          For example, consider the controversial paper:
          "Costs of Equity and Earnings Attributes," by Jennifer Francis, Ryan LaFond, Per M. Olsson and Katherine Schipper ,The Accounting Review, Vol. 79, No. 4 2004 pp. 967–1010.
          Also see
          Then consider
          "Is Accruals Quality a Priced Risk Factor?" by John E. Core, Wayne R. Guay, and Rodrigo S. Verdi, SSRN, December 2007 ---

          This paper was also published in JAE in 2007 or 2008.
          Thanks to Steve Kachelmeier for pointing this controversy (on whether information quality (measured as the noise in accounting accruals) is priced in the cost of equity capital) out to me.

          It might be better for your students to see how accounting researchers should attempt replications as illustrated above than to merely accepted published accounting research papers as truth unchallenged.

          Have your students attempt critical thinking with regards to mathematical analytics in "Plato's Cave" ---

          This is a great exercise that attempts to make them focus on underlying assumptions.

          In Exhibit 1 I recommend adding a section on critical thinking about underlying assumptions in the study. In particular, have your students focus on internal versus external validity --- .

          You might look into some of the research ideas for students listed at

          I suggest that you set up a hive at the AAA Commons for Undergraduate Research Projects and Commentaries. Then post your own items in this hive and repeatedly invite professors and students from around the world to add to this hive.

        • Ann Galligan Kelley

          Yes, I would like to attend this webinar on Friday, Jan 22 from 2 - 2:30pm.  Is there a special place to go to register?  Ann Kelley

        • Ann Galligan Kelley

          Hi Carol,

             I just tried to log into ConnectPro and it asked for a sign on name and password.  I do not have a sign on name and my college does not have a Connect Pro administrator at Providence College.  (I also clicked "forgot my password" so that they would email me a password.)   It said something about a "guest" sign on possibility.  Is this something that AAA could assign to me so that I can attend Friday's (Jan 22) webinar from 2 - 2:30pm for using AAA Commons?  Thanks!   Ann

        • Judy Cothern

          Research Happy Hour Login Information

          Topic: AAACommons Research Webinar
          Date: Friday, January 22, 2010
          Time: 2:00 pm, Eastern Standard Time (New York, GMT-05:00)
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