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About Crossref

Crossref Similarity Check is a multi-publisher initiative to screen published and submitted content for originality. The American Accounting Association uses the iThenticate software to detect instances of overlapping and similar text in submitted manuscripts. View American Accounting Association's plagiarism policy here. To find out more about Crossref Similarity Check visit www.crossref.org/services/similarity-check

About Altmetric

Altmetric is a data science company that tracks where published research is mentioned online, and provides tools and services to institutions, publishers, researchers, funders and other organisations to monitor this activity, commonly referred to as altmetrics. For more information about Altmetric visit en.wikipedia.org/wiki/Altmetric

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About the American Accounting Association

The American Accounting Association is the largest community of accountants in academia. Founded in 1916, we have a rich history built on leading-edge research and publications. The diversity of our membership creates a fertile environment for collaboration and innovation. Collectively, we shape the future of accounting through teaching, research, and a powerful network, ensuring our position as thought leaders in accounting.

All full-text papers are provided in PDF format. All PDF papers are searchable using the "Find" utility in Adobe Acrobat Reader. All full-text papers provide links to references.

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