美國會計學會（AAA）除每年頒布Accounting Horizons和Issues in Accounting Education期刊最佳論文獎外，還設立了Distinguished/Notable Contributions to Accounting Literature Award等獎項，以獎勵在會計研究領域有傑出貢獻的文獻。本文主要摘錄最近一期的獲獎文獻以供讀者研讀。
歷年獲獎文獻可通過美國會計學會網站（https://aaahq.org/Education/Awards）查詢。
2021 Accounting Horizons Best Paper Award 年度最佳論文
Investigating Accountants' Resistance to Move beyond Excel and Adopt New Data Analytics Technology
Pamela Jeanné Schmidt; Jennifer Riley; Kimberly Swanson Church
Accounting Horizons, December 2020, Volume 34, No. 4, pp. 165-180.
https://doi.org/10.2308/HORIZONS-19-154
[ABSTRACT] A call to action has been sounded in accounting: Become a profession utilizing data analytics or become a profession bound for the history books. Accounting firms and corporations are investing in data analytics capabilities, but it is not clear whether accounting professionals are following their lead. Practitioner press indicates accountants resist the move beyond Excel even as organizations hire data scientists rather than accountants. This empirical study uses Status Quo Bias Theory to examine the resistance to data analytics technology by accounting and finance professionals. Surprisingly results indicate the perceived value does not mediate the effect of switching benefits and costs on resistance. Rather, switching benefits and perceived value are aligned as a single factor to reduce resistance while switching costs directly increase resistance. Researchers have focused substantial efforts toward data analytics in education and business. The troubling findings here suggest some accounting professionals resist adopting new analytics technology.
該篇詳細內容請見CJAR近期推送<新的數據分析技術為什麼沒有替代Excel被會計師廣泛接納？>（2021年10月1日）
2021 Issues in Accounting Education Best Paper Award 年度最佳論文
Research Initiatives in Accounting Education: Toward a More Inclusive Accounting Academy
Helen Brown-Liburd; Jennifer R. Joe
Issues in Accounting Education, September 2020, Volume 35, No. 4, pp. 87-110.
https://doi.org/10.2308/ISSUES-2020-059
[ABSTRACT] This essay provides descriptive evidence on the state of under-represented minority (URM) Ph.D. faculty in the accounting academy. Despite the significant growth in URM faculty in the last 26 years, the proportion of URM faculty remains extremely low (below 5 percent). Over 60 percent of URM accounting faculty earn their Ph.D.s at research-intensive institutions, but their employment rate at these institutions, and top-ranked universities, and M.B.A. programs remains low. Although URM faculty are largely excluded from leadership roles in accounting journals, their contributions to research are on par with productivity metrics for all accounting faculty. This essay, the first report of its kind on the state of race in the academy, briefly reviews the relevant existing literature and offers suggestions for future research. This essay also includes recommendations for improving the recruiting and retention of URM faculty and transparency in the publication process aimed at achieving greater inclusiveness in the academy.
Distinguished Contributions to Accounting Literature Award 特別貢獻獎
Inside the 『Black Box』 of Sell-Side Financial Analysts
Lawrence D. Brown; Andrew C. Call; Michael B. Clement; Nathan Y. Sharp
Journal of Accounting Research, March 2015, Volume 53 No. 1, pp. 1-47.
https://doi.org/10.1111/1475-679X.12067
[ABSTRACT] Our objective is to penetrate the 「black box」 of sell-side financial analysts by providing new insights into the inputs analysts use and the incentives they face. We survey 365 analysts and conduct 18 follow-up interviews covering a wide range of topics, including the inputs to analysts』 earnings forecasts and stock recommendations, the value of their industry knowledge, the determinants of their compensation, the career benefits of Institutional Investor All-Star status, and the factors they consider indicative of high-quality earnings. One important finding is that private communication with management is a more useful input to analysts』 earnings forecasts and stock recommendations than their own primary research, recent earnings performance, and recent 10-K and 10-Q reports. Another notable finding is that issuing earnings forecasts and stock recommendations that are well below the consensus often leads to an increase in analysts』 credibility with their investing clients. We conduct cross-sectional analyses that highlight the impact of analyst and brokerage characteristics on analysts』 inputs and incentives. Our findings are relevant to investors, managers, analysts, and academic researchers.
Notable Contributions to Accounting Literature Award 突出貢獻獎
Toward Blockchain-Based Accounting and Assurance
Jun Dai and Miklos A. Vasarhelyi
Journal of Information Systems, Fall 2017, Volume 31, No. 3, pp. 5-21.
https://doi.org/10.2308/isys-51804
[ABSTRACT] Since 2009, blockchain has served as a potentially transformative information technology expected to be as revolutionary as the Internet. Originally developed as a methodology to record cryptocurrency transactions, blockchain's functionality has evolved into a large number of applications, such as banking, financial markets, insurance, voting systems, leasing contracts, and government service. Despite such advancements, the application of blockchain to accounting and assurance remains under-explored. This paper aims to provide an initial discussion on how blockchain could enable a real-time, verifiable, and transparent accounting ecosystem. Additionally, blockchain has the potential to transform current auditing practices, resulting in a more precise and timely automatic assurance system.
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