Timothy Fogarty

Timothy Fogarty
Case Western Reserve University | CWRU

About

166
Publications
27,424
Reads
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3,773
Citations
Citations since 2017
35 Research Items
1423 Citations
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2017201820192020202120222023050100150200250
2017201820192020202120222023050100150200250
2017201820192020202120222023050100150200250

Publications

Publications (166)
Article
In the public administration literature, little exists on the criminal enforcement of the United States tax laws. Whereas many are aware of how the Internal Revenue Service (IRS) conducts the administrative function of selecting tax returns for audit, and about its power to assess interest and penalties for underpayment, the criminal enforcement of...
Article
Full-text available
The accounting educational literature is heavily focused on the characteristics and productivity of individual faculty members. The research contributions of these individuals are also aggregated by their departmental affiliations. However, very little work focuses upon how accounting departments are built and how they change over time. To evaluate...
Article
The accounting establishment and AICPA Foundation responded to an inadequate supply of new accounting faculty by creating the Accounting Doctoral Scholars (ADS) program. Between 2009–2018, the $17 million program enabled 105 practitioners to become audit and tax faculty. Based on market data and an ADS participant survey, we find an increase in doc...
Article
Purpose Much in accounting research depends upon equity valuation. Too often, what the stock of publicly traded companies trade at is taken at its face value. Knowing that valuation is a function of performance relative to consensus security analyst expectations, more needs to be known about how these expectations are created and changed. The paper...
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SYNOPSIS This study investigates accounting firm office acquisitions. It explores whether office acquisitions affect post-acquisition office audit quality, particularly whether there is a spillover effect on the existing client base of the acquiring office. We capitalize on a unique circumstance: the 2002 acquisition of Arthur Andersen (Andersen) o...
Article
The literature shows that, in the wake of negative media exposition, organizations’ self-regulation tends to be strengthened. We investigate such motivation from the perspective of the psychosocial consequences in executives’ and organizational self-confidence. A grounded-theory approach supports findings from 27 different events described by top-l...
Article
Academics and the public have long questioned whether research and teaching are symbiotic activities, with each enhancing the other. Revisiting this question for the U.S. accounting discipline, we analyze publication output in top-tier journals and CPA exam pass rates to indicate an accounting department's total research and educational achievement...
Article
Facing a more competitive environment, institutions in the higher education sector increasingly deploy enterprise resource planning (ERP) systems to facilitate better decision making. Of more recent origin, business analytics approaches are supplementing this technology. However, based on anecdotal accounts, many of these organizations have not rea...
Article
This paper analyzes ongoing efforts by the large public accounting firms to manage their legal liability. For this purpose, the paper focuses on extreme financial losses from the audits of U.S. publicly traded clients incurred by Big Four firms. The possibility that this form of legal liability has changed as a result of the new world order brought...
Article
Regulators desire punishment that restores individuals to monetary positions before the damage and deters future violations. Thus, enforcement effectiveness is partially a function of punishment severity. Under the Securities and Exchange Commission's oversight, the Financial Industry Regulatory Authority provides enforcement and punishment guideli...
Article
Purpose The purpose of this paper is a reflective account in which one person who has been around long enough to see a good bit considers how COVID-19 might change the general contours of the world. Design/methodology/approach This paper follows a broadly based and relatively unstructured approach, based on personal understandings and whatever rig...
Article
Using the pause created by the COVID-19 pandemic, this essay expands upon the reflections offered by many accounting academics across the world. Many questions about where we find ourselves in our on-going efforts to educate, and what will be possible going forward, exist. This essay considers several dimensions including the technology we use, wha...
Article
Purpose Based on exchange theory and the generalized norm of reciprocity, psychological contracts perceived by employees are believed to have dysfunctional consequences for organizations if breached. This paper aims to study the willingness of employees to report fraud, as such is an important aspect of internal control for organizations. Design/m...
Article
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All organizations confront the possibility of scandal; however, the reputational threat caused by scandal is exacerbated when these events are not properly addressed. Since scandals also have the potential to adversely affect organizational personnel, dilemmas arise regarding traditional ideas of employee agency. In this study, we conduct an experi...
Chapter
Although much attention has been devoted to the study of accounting students’ performance, little attention has been shown to the process of accounting students’ performance. Attention to process necessitates that the subject of accounting students’ test-taking behavior be explored. This study invites attention to the amount of time students take t...
Article
The sudden collapse of Arthur Andersen & Co. (Andersen) in 2001–2002 altered the careers of many professionals who were employed by that international accounting firm. Now that many years have passed since that event, some long-run consequences can be quantified. This paper examines the subsequent careers of 267 managers employed by Andersen at tha...
Article
Previous work on academic accounting in the U.S. has documented impressive concentrations in publications and labor market success by faculty with credentials from a relatively small number of prestigious universities. However, this work left open the pre-doctoral origins of people producing this work, and therefore could not rule out the operation...
Article
A rapidly changing and increasingly hostile environment creates incentives for organizations in the higher education sector to invest in high capability information systems technology. However, effective adoption and implementation of such systems has been rarer than one would expect. Using interviews of higher education administrators, this paper...
Article
The differences shown in the Endenich and Trapp article help us formalize the cartography of publishing opportunities in accounting. In this commentary, I offer some ways that the paper could have offered more insight. I also propose a broader agenda for the sociological study of the social organization of academic accounting. For this purpose, ele...
Article
This paper recasts the debate over whether accounting research is relevant to accounting practice by asking the more fundamental question of whether modern academic accounting is an applied discipline. Using an institutional theory template, we argue that academic accounting only purports to be an applied discipline relative to the professional pra...
Chapter
Full-text available
Recent changes to the Uniform Certified Public Accountant (CPA) Exam provide an occasion to widely and broadly reflect about the longer run trajectory of the nature of this exam and about professional licensure. Based on a review of recent changes, we develop a set of general purposes served by the exam. We discuss the relative consistency between...
Article
The accounting literature has long analyzed whether and how mentoring relationships affect public accountants' turnover intentions. To continue the study of that question, we examine the mediating effect of value congruence and organizational knowledge. Analyzing data from mentored accountants, we find that two aspects of mentoring (career developm...
Article
SYNOPSIS Much has been written about the so-called “millennial generation.” Many commentators believe that Millennials possess values and preferences that render them qualitatively different from the cohorts that preceded them. These writers have suggested, often without benefit of empirical evidence, that such differences will consequentially affe...
Article
Institutional quality has been, and will continue to be, an important dimension of academic accounting. How we measure it, by increasingly featuring objective output measures, has taken the construct away from demonstrated meaningfulness among its most important constituency. This paper forms several research propositions that attempt to identify t...
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Full-text available
Accounting literature deploys audit quality as a central concept of auditing, yet our appreciation of the construct has not yielded the desired audit. While this construct has been captured by the need to service investors’ decision-making and its role in the efficiency of the capital markets, inputs from much of the performers of audit to the audi...
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This paper presents an exploratory study into the nature and patterns of usage of accounting education research. The study adopts the most accessible metric, Google Advanced Scholar citations, to analyse the impact of research published in the six principal English-language accounting education journals. The analysis reveals a global readership for...
Article
The ability to move from one employing institution to another can be very important in an academic career. This study concerns the mid-career opportunities for institutional migration for accounting faculty. Unlike previous studies that focused on the characteristics, motivations, and attainments of mobile faculty, this study examines the relative...
Article
Purpose – This paper aims to provide an analysis of the choices Arthur Andersen faced in dealing with the crisis that ultimately let to its downfall in 2001-2002. Design/methodology/approach – The paper is built around institutional theory. Specifically, it applies the propositions provided by Oliver (1990, 1991) to the historical record. Finding...
Article
SYNOPSIS Trade associations should play an integral role in defining and defending the legitimacy and jurisdiction of a profession. In addition, they should provide a field upon which individuals can rise above the confines of their organizations and grow their professional leadership capacities. Evidence in the literature suggests that U.S. accoun...
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Full-text available
Purpose – This article aims to review qualitative research on tax practitioners. US tax professionals have always found themselves in a uniquely ambiguous position. Unlike auditors, the espousal of service to the public interest is not constantly articulated. Unlike management consultants, the devotion that practitioners can have to their clients’...
Article
Purpose – The purpose of this paper is to set out to examine and critique the current state and future trajectory of interdisciplinary accounting research in the USA. Design/methodology/approach – The analysis is based on the author's involvement in and research into accounting research and publication contexts, drivers and patterns in the account...
Article
Before the emergence of accounting regulation and broadly-based equity ownership in the US, corporations had a relatively free hand over financial information disclosure. Why information was disseminated was therefore a purer window into corporate strategy. This paper considers the case of U.S. Steel Corporation, a dominant industrial company for t...
Article
This paper describes, analyses and critiques accounting education research over the period 2005-2009. In doing so, it compares and contrasts the distinctive North American research tradition with that of Europe and the rest of the world. Six journals and 446 publications by 963 authors were included in the sample frame, along with a further 70 publ...
Article
The recent report of the Pathways Commission (American Accounting Association, 2012) contains 22 specific objectives pertaining to the improvement of accounting education. Several of these call for higher degrees of cooperation and collaboration between accounting academics and accounting practitioners. The fact that a schism of sorts has developed...
Article
Purpose – This paper aims to, using evidence from a former office of the public accounting firm Arthur Andersen, to study the importance of the relational content and structure of individuals’ social connections as they transitioned to subsequent employment. The paper also examines the maintenance of their social networks through time. Implications...
Chapter
This chapter argues that the great success story of accounting professionalization is rapidly in the process of reversal. Using conventional criteria of professionalism, accounting either failed to achieve the heights that other professions have accomplished or lost its way toward such objectives. The chapter explores the penetration of commerciali...
Article
Many academic accountants have explicit or implicit motivations to publish their research in the best journals in the discipline. However, whether the chances of success are better at some of these journals is unknown. This paper examines the archival record to find differences within the authorship of three such publications (The Accounting Review...
Article
An increasing number of universities have moved student evaluation of faculty and courses out of the classroom, where it had resided for many years, and onto the web. The increased efficiency of the web-based administrative modality of these instruments seems self-apparent. However, whether the measures obtained using the new modality are the same...
Article
If education is a life-long process, one of the goals of any educational program should be to create an awareness of educational deficiencies to be addressed. However, little attention has been focused on the question of how much students are aware of their own educational progress. Self-insight is the extent to which students possess a realistic i...
Article
The inadequate supply of new terminally qualified accounting faculty poses a great concern for many accounting faculty and administrators. Although the general downward trajectory has been well observed, more specific information would offer potential insights about causes and continuation. This paper examines change in accounting doctoral student...
Article
Full-text available
Students react to two basic things when they are asked to rate a college course. Their ratings will reflect a certain response to the course content and to the method in which that content was delivered by a faculty person. We should expect that the resulting opinion of the teacher exists somewhat independent of the value that students perceive in...
Article
This paper uses the template of institutional theory to explore the impact of organizational de-legitimation on its technical core. To operationalize this, social network theory is used to guide an exploratory study of the diaspora of Andersen employees. The results suggest an unusually high degree of entrepreneurial activity is unleashed once the...
Chapter
This chapter reports on the use of a computerized classroom system that managed practice problems, quizzes, and exams. In that the student interface was comprehensively intermediated by computerized Internetbased technology, it presents issues that would be similar to distance education. Various methods used by students to exploit the properties of...
Article
Full-text available
How auditors perceive evidential material lies at the heart of the value of the audit. The belief that accounting and business information has an objective meaning that can be reliably and consistently interpreted is foundational for the value of the auditor's work-product to users. This study tests this bedrock proposition with an experiment admin...
Article
Recent interest in the accounting profession should translate into an inspection of its leadership. Why certain people are leaders and other people are not is a question that bears upon the chances that the profession can regain its stature in the eyes of the public. Even without crisis, an examination of the portals of power adds to our appreciati...
Article
The control of important outcomes in academic accounting by the faculties of a small set of elite institutions has been well documented through a series of outcomes. Less is known about the processes by which this is sustained over time. This paper considers the advice provided to young scholars as one means whereby the social hierarchy is reproduc...
Article
ABSTRACT This paper reviews the continued relevance of accountancy’s professional claims in an ,era heavily marked ,by a ,voracious ,commercialization of practice. It suggests that public accounting firms can now be best understood byhow,they hold themselves out to their clients. Advertising is seen ,as having dealt a crucial blow to classic ideas...
Article
ABSTRACT Three important changes to how public accounting in the USA is practiced have occurred in the last few years. Large firms have expanded,their scope of services to such a degree that multidisciplinary practice seems the next logical step. At the same time, the success of consulting work has required some firms to bifurcate these activities...
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The use of financial information to estimate future cash flows may be influenced by the format and scaling of financial statement data. This study experimentally manipulated format by providing a graphical alternative to the conventional tabular presentation, and scaling by offering a probabilistic alternative to the single point estimates of finan...
Article
New academic accountants tend to believe that there is a singular academic labor market that will receive them as they approach the completion of their doctoral programs. In such a world, the caliber of their ideas would be judged according to their ability to make a contribution to the knowledge of discipline. However, past research suggests that...
Article
Like other professional service organizations, public accounting firms invest heavily in the social networking of their employees and partners. Although returns on these investments for the firm have been reasonably well-documented, all of this work has been conditioned on the assumption of organizational continuity. Informed by the literature on o...
Article
As accounting education transitions to more distance-learning formats, the integrity of student evaluation continues to serve as an obstacle to adoption. Greater technological possibilities will be opposed if faculty members believe that testing is compromised. This article investigates whether students taking exams remotely (and under no surveilla...
Article
Purpose Prior to the sudden collapse of large companies following the turn of the century and the implication that the auditing of these enterprises had failed, the large public accounting firms sought to re‐engineer the audit. A comprehension attempt to convert that which had been designed as a social good into one more aligned with a commercial l...
Article
This paper critically assesses the potential of the liberal arts to contribute to accounting education in the USA. I argue that the contribution that these disciplines can make through current institutional structures is quite limited and highly conflicted. A proposal is made to extract the essential skills that are believed to be produced by the l...
Article
Purpose – The purpose of this paper is to explore the residual influence that the early career experiences of accountants might have on careers in the field. Design/methodology/approach – The paper reviews semi-structural interviews with former Arthur Andersen personnel. Findings – The paper finds that several years after departure from employment,...
Article
Motivated by the current turbulence in academic accounting in the USA, this paper problematizes the disciplinary socialization that occurs beyond school-specific educational processes. Using data pertaining to the American Accounting Association's Doctoral Consortium, this paper illustrates that the most important lesson about academic accounting m...
Article
The paper evaluates gender differences in the achievement of accounting students using data from students at a large public institution in the USA. Whether one gender outperforms the other is a question that has remained open in the literature, primarily because measures have been confounded by rewards for effort. This paper finds that in an enviro...
Article
All academic disciplines must establish procedures to protect the quality of their knowledge. This usually entails a process of peer review whose function is to make judgments about the value of scholarship. The impact of these judgments is to elevate some scholarship to the highest plateaus of prominence, to prevent other work from publication, an...
Article
Over the last decade, an increasing percentage of the profits reported by U.S. corporations were earned by their foreign subsidiaries and retained outside the United States resulting in the deferral of income taxes. The American Jobs Creation Act of 2004 provided a temporary federal tax incentive to remit such earnings, which resulted in the repatr...
Article
By employing the theoretical template provided by agency theory, this paper contributes a detailed clinical analysis of a large multinational Canada-headquartered telecommunications company, Nortel. Our analysis reveals a 21st century norm of usual suspects: a CEO whose compensation is well above those of his peers, a dysfunctional board of directo...
Article
Advocates of the case method in accounting education have provided strong arguments in favour of this classroom approach. However, a primary objection has been unanswered. Cases generate 'canned' solutions that, when passed between students, jeopardize the accountability of individual efforts and the educational value of the exercise. Although stud...
Article
The accounting literature has focused upon cross-sectional analyses of mandated disclosures. This study instead assesses discretionary disclosure over a long period of time. Rather than select a single element of disclosure for many companies, this study attempts to summarize and appreciate the entirety of discretionary disclosure for a single comp...
Article
The history of accounting as an academic discipline is a short one. Although the study of accounting in institutions of higher education is roughly coextensive with the rise of the business school, the need for a dedicated group of full-time faculty in this area is not as well-established as other business disciplines. The paper pertains to the rec...
Article
The burnout condition of employees – characterized by three interrelated symptoms of emotional exhaustion, reduced personal accomplishment and depersonalization – is a well-known phenomenon in psychology and several applied business disciplines. Following persistent recognition in the practice community, academic recognition of this topic has begun...
Article
The ninth annual meeting in a series entitled Colloquium on Change in Accounting Education recently concluded. My attendance at this meeting prompted a broader reflection on the scholarship of teaching and the purpose of academic conferences.
Article
The literature on disclosure practices has posited a relationship between legal regime and the amount of voluntary disclosure. Specifically, companies in nations with a civil law tradition were expected to make more voluntary disclosure to compensate for the information that would otherwise be required in common law nations. This expectation was pr...
Article
This paper examines the AICPA Vision Project, understanding this both as a professional project aimed at repositioning the identity and practice of accountants, and as a window into the activities of professional bodies before recent financial scandals and regulatory reform. Archival and interview material is used to analyze the Vision Project and...
Article
In the late 1970s, the US government’s approval of a program of loan guarantees on behalf of the Chrysler Corporation was an unprecedented intervention into the logic of capitalism. The discourse that made this possible involved a large set of sometimes conflicting rationales. Because the proposed intervention was intimately connected to the past a...
Article
Financial analysts employed by securities firms play an important role in the capital markets. Most importantly, the reports that they produce are given great consequence by many market participants. A review of the practitioner descriptions and academic studies about these analysts reveal several open questions. For these purposes, institutional t...
Article
The burnout condition of employees characterized by three interrelated symptoms of emotional exhaustion, reduced personal accomplishment, and depersonalization is a wellknown phenomenon in psychology and several business disciplines. Prior research in accounting has shown that burnout among internal auditors is a serious concern for both individual...
Article
Full-text available
The distance learning environment is highly dependent upon assignment-based assessment. Whereas the business academy may seem well prepared for this transition with the emergence of the case method, a primary objection has been unanswered. Cases generate "canned" solutions that, when passed between students, jeopardize the accountability of individ...
Article
Full-text available
Many studies have explored the publication productivity of accounting faculty. However, since recently graduated faculty publishes most research, these studies have failed to provide an adequate picture of the activity of more senior faculty. This paper explores the research of the older cohort of accounting academics. Using the population of US ac...

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Project
A paper drafted from the dissertation. Currently under review and will be sent for the second round. An abstract of the paper: "The decline of normative accounting theory has been speculated by many. However, a rigorous documentation of this trend has not been performed. Furthermore, we do not have clear evidence on what has displaced accounting theory. The contents of The Accounting Review were examined over four decades. The decline of normative accounting theory is precipitous. Furthermore this decline is contemporaneous with the ascending of economics and finance as influences on the discipline, and the emergence of the empirical archival method and the rise of financial accounting as the dominant paradigm."