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Biography

Scott L. Summers is the Andersen Foundation Alumni Professor in the Marriott School of Management at Brigham Young University having joined the faculty in 1999. Dr. Summers is active in the accounting information systems and strategic and emerging technologies communities, having served as both the AAA-IS President and the AAA-SET President among other roles. He focuses on accounting information systems processing and controls, with specific expertise in database and internal control. Dr. Summers participated in the development of the COBIT 4.0 and 4.1 standards and their accompanying guidelines. Dr. Summers received his PhD from Texas A&M University. He has had his research published in many journals including: The Accounting Review, Accounting Horizons, Contemporary Accounting Research, Review of Accounting Studies, Journal of Information Systems, Information Science, IEEE Systems Man and Cybernetics, Communications of the ACM, Decision Support Systems, and Behavioral Research in Accounting.

Education

• PHD, ACCOUNTING, TEXAS A + M UNIV COL STAT, 1995
• BS, ACCOUNTING, BRIGHAM YOUNG UNIVERSITY, 1990
• MAcc, ACCOUNTING, BRIGHAM YOUNG UNIVERSITY, 1990

Selected Publications

• "Perceptions of accounting academics on the review and publication process: An update and commentary", Issues in Accounting Education, Edition 1, Volume 39, 2024
• "Publication benchmarking data based on faculty promoted at the top 200 worldwide accounting research institutions", Accounting Horizons, Edition 3, Volume 36, Pages 171-188, American Accounting Associaiton, 2022
• "Accounting academics perceptions of 12 research journals", Issues in Accounting Education, Edition 3, Volume 37, Pages 1-19, American Accounting Association, 2022
• "Relevance of accounting research (ROAR) scores: Ratings of abstracts by accounting professionals", Accounting Horizons, Edition 2, Volume 36, Pages 7-18, American Accounting Association, 2022
• "Do We Matter? Attention the General Public, Policy Makers, and Academics Give to Accounting Research", Issues in Accounting Education, Edition 1, Volume 36, Pages 1-22, 2021
• "Prepare for takeoff: Improving asset measurement and audit quality with drone-enabled inventory audit procedures", Review of Accounting Studies, Volume 26, 2021
• "Accounting Information Systems (15th ed.)", Accounting Information Systems, 15th Edition, Pearson, Hoboken, New Jersey, 2020
• "The effects of different types of internal controls on employee self-control", Journal of Strategic Innovation and Sustainability, North American Business Press, Dover, DE, 2019
• "Ranking accounting journals by topical area and methodology", Journal of Information Systems, 2019
• "The impact of shadow IT systems on perceived information credibility and managerial decision making", Accounting Horizons, Edition 3, Volume 31, Page 18, American Accounting Association, 2017
• "An examination of how entry-level staff auditors respond to tone at the top vis-à-vis tone at the bottom", Behavioral Research in Accounting, Edition 1, Volume 27, 2015
• "Citation-based accounting education publication rankings", Journal of Accounting Education, Edition 4, Volume 33, 2015
• "The effects of preventive and detective controls on employee performance and motivation", Contemporary Accounting Research, Edition 2, Volume 29, Pages 432-452, 2012
• "Publication benchmarking data based on faculty promoted at the top 75 US accounting research institutions", Issues in Accounting Education, Edition 3, Volume 27, Pages 647-670, American Accounting Association, 2012
• "Accounting doctoral program rankings based on research productivity of program graduates", Accounting Horizons, Edition 1, Volume 25, Pages 149-179, 2011
• "Individual accounting faculty research rankings by topical area and methodology", Issues in Accounting Education, Edition 3, Volume 26, Pages 471-505, 2011
• "Accounting program research rankings by topical area and methodology", Issues in Accounting Education, Edition 4, Volume 25, Pages 631-654, 2010
• "The Application of Model Checking for Securing e-Commerce Transactions", Communications of the ACM (CACM), Volume 49, Pages 97-101, ACM, 2006
• "The Application of Model Checking for Securing E-Commerce Transactions", Communications of the ACM, Volume 49, Pages 97-101, Association for Computing Machinery, 2006
• "Model checking for e-commerce control and assurance", Institute of Electrical and Electronics Engineers (IEEE) Transactions on Systems, Man, and Cyberneti, Volume 35, Pages 445-450, Institute of Electrical and Electronics Engineers (IEEE) Press, 2005
• "Model checking for design and assurance of e-business processes", Decision Support Systems (DSS), Volume 39, Pages 333-344, 2005
• "Analyzing accounting research impact: A comparison of accounting topical areas and other disciplines", Accounting Horizons

Experience

Other

• Professor, Brigham Young University, 2011

Awards

• Innovations in Audit Education Award, American Accounting Association- Audit section, 2020
• Best Paper - Issues In Accounting Education 2014, American Accounting Association, 2015
• Andersen Alumni Foundation Chair, Marriott School of Management, 2014
• Best Paper - Issues In Accounting Education 2012, American Accounting Association, 2013
• Best Paper - Accounting Horizons 2011, American Accounting Association, 2012
• Best Paper - Issues in Accounting Education 2011, American Accounting Association, 2012
• Best Paper - Issues in Accounting Education 2010, American Accounting Association, 2011

Languages

• Spanish