Vernon J. Richardson's research while affiliated with University of Arkansas and other places

... That accounting work now demands applied knowledge of sophisticated software and hardware technologiesbeyond spreadsheetsis inarguable. This realization has changed perceptions of the future of accounting work (e.g., Dow, Jacknis, and Watson 2021;Polimeni and Burke 2021;Qasim et al. 2020;Richardson and Watson 2021;Schmidt, Riley, and Church 2020;Tapis and Priya 2020). While automation will influence all occupations, those that include significant routine work (e.g., accounting) are at the highest risk of replacement through automation (Muro, Maxim, and Whiton 2019). ...

... For example, greater forecast error suggests either a bias in or a difficulty as to predicting a firm's earnings, and forecast dispersion reflects the degree of uncertainty and lack of consensus about future prospects of a firm. A change in analysts forecast properties before and after the introduction of a new regulation has often been used in empirical research to evaluate the effectiveness of the regulation if the said regulation affects corporate reporting and disclosure practices (Ji et al., 2019;Espahbodi et al., 2015;Lin and Yang, 2012). ...

... Although the Privacy Rights Clearinghouse database has been commonly used in past research related to cybersecurity incidents (e.g. Collins et al., 2011;Li et al., 2018;Richardson et al., 2019;Nikkhah and Grover, 2022), at the time the study was conducted, no data had been published related to 2020 incidents. As a result, we chose to draw on a listing of worldwide cybersecurity incidents published by IT Governance Ltd. (2021). ...

... For example, in the aeronautical industry, mobile systems can be found in the critical maintenance repair process (Koornneef et al., 2017). However, despite the general use of mobile technologies for personal use, the adoption of mobile systems in manufacturing is still in its early stages of evolution (Moffitt et al., 2016), requiring additional research and the development of prototypes (Bankosz and Kerins, 2014). Much has changed since 1997, when Puuronen and Savolainen (1997) published an executive view of MobIS, but one aspect appears even more critical nowadays, namely "the flexibility and tailorability of the mobile IT service platforms and applications. ...

... Compared to non-ITMWs, ITMWs are more pervasive, more damaging, and more highly correlated with failures of the components of the COSO framework (Klamm et al. 2012;Myllymäki 2014;Masli, Richardson, Watson, and Zmud 2016). ITMWs take longer to remediate and have lingering negative effects on the firm and its leadership (Gordon and Wilford, 2012;Klamm et al. 2012;Kim, Richardson, and Watson 2018;Tadesse and Murthy 2018). ITMWs are also associated with restatements of financial reports (Myllymäki 2014;Masli et al. 2016 ;Kim et al. 2018). ...

... With IT being increasingly important for competitive differentiation in many industries (Bendig et al., 2022;Peppard et al., 2011), the reporting line is more likely to have changed to the CEO (Banker et al., 2011). Although other tech-savvy TMT members are essential in levering digital technologies, the CIO role is supposed to lead digital initiatives, as the other TMT members have insufficient IT knowledge and are not attentive enough to identify IT opportunities (Chen et al., 2021;Masli et al., 2016). Today's CIOs balance the responsibility for ensuring (IT) availability, implementing technological strategy and innovation, and helping to develop organisational strategy and transformation (Jones et al., 2020). ...

... The relevance of this study is evidenced by a call for research outlined in Moffitt, Richardson, Snow, Weisner, and Wood (2016, 168) who state that "the ramifications of computerization and automation within accounting and our broader society are potentially quite dramatic and excellent areas for research." In addition, they note that researchers should engage in projects that identify accounting processes in which human involvement can and cannot be eliminated (Moffitt et al. 2016). Moreover, Sutton, Holt, and Arnold (2016, 68) urge AIS researchers "to provide leadership in new technologies that the profession is still rather ill-equipped to address and utilize." ...

... BrckaLorenz et al. (2012) argue that promoting good teaching practices is at the heart of any plan to improve higher education institutions in all countries in the world. Fogarty et al. (2016) document that a program's educational success is more important than its research productivity. ...