John M. Hassell
Professor of Accounting | Indiana University, Kelley School of Business
Indianapolis, IN, UNITED STATES
Professor Hassell's primary area of research deals with the informativeness of voluntary management disclosures.
Secondary Titles (1)
- OneAmerica Chair
Biography
John M. Hassell is the OneAmerica Chair and Professor of Accounting at the Kelley School of Business Indianapolis. After receiving his Ph.D. degree from Indiana University, he joined the faculty at Florida State University, and later moved to The University of Texas at Arlington. He joined the Kelley School of Business Indianapolis faculty in 1996. His primary area of research deals with the informativeness of voluntary management disclosures. Other research areas are education research and auditor decision making. He has published extensively in journals such as The Accounting Review; Journal of Accounting Research; Accounting, Organizations & Society; and Contemporary Accounting Research. He has received several teaching awards and received the 2005 Kelley School of Business Service Award.
Industry Expertise (3)
Research
Accounting
Education/Learning
Areas of Expertise (2)
Financial Accounting
Accounting Education
Accomplishments (3)
Indiana CPA Society Educator of the Year (professional)
2008
Kelley School of Business Service Award (professional)
2005
University of Texas at Arlington College of Business Administration Distinguished Service Award (professional)
1995 - 1996
Education (4)
Indiana University: Ph.D.
Indiana University: MBA
Oklahoma State University: M.S.
Baylor University: BBA
Links (2)
Articles (7)
Accounting education literature review (2015)
Journal of Accounting Education
2016 This review of the accounting education literature includes 97 articles published during 2015 in six journals: (1) Journal of Accounting Education, (2) Accounting Education, (3) Advances in Accounting Education, (4) Global Perspectives on Accounting Education, (5) Issues in Accounting Education, and (6) The Accounting Educators' Journal. This article updates prior accounting education literature reviews by organizing and summarizing recent contributions to the accounting education literature. Articles are categorized into five sections corresponding to traditional lines of inquiry: (1) curriculum and instruction, (2) instruction by content area, (3) educational technology, (4) students, and (5) faculty. Suggestions for research in all areas are presented. Articles presenting instructional resources and cases published in the same six journals during 2015 are listed in appendices categorized by the appropriate content area.
Accounting education literature review (2013–2014)
Journal of Accounting Education
2015 This review of the accounting education literature includes 256 articles published over the two-year period, 2013–2014, in six journals: (1) Journal of Accounting Education, (2) Accounting Education: An International Journal, (3) Advances in Accounting Education, (4) Global Perspectives on Accounting Education, (5) Issues in Accounting Education, and (6) The Accounting Educators' Journal. This article updates prior literature reviews by organizing and summarizing recent additions to the accounting education literature. These reviews are categorized into five sections corresponding to traditional lines of inquiry: (1) curriculum and instruction, (2) instruction by content area, (3) educational technology, (4) students, and (5) faculty. Suggestions for research in all areas are presented. Articles presenting instructional resources and cases published in the same six journals during 2013–2014 are listed in appendices categorized by the content area for which they are appropriate.
A summary and analysis of education research in accounting information systems (AIS)
Journal of Accounting Education
2014 We consolidate and summarize 102 articles on accounting information systems (AIS) education from three decades (1983–2013) published in eight journals: (1) Journal of Accounting Education, (2) Accounting Education: An International Journal, (3) Advances in Accounting Education, (4) AIS Educator Journal, (5) Global Perspectives on Accounting Education, (6) Issues in Accounting Education, (7) Journal of Information Systems, and (8) The Accounting Educators’ Journal. The summarized literature is categorized as empirical articles, descriptive articles, or instructional resources. We describe and summarize the research design and primary analytical approach of the empirical articles, summarize the descriptive articles, and tabulate the instructional resources. Suggestions for future research in AIS education are presented.
Auditor perceptions of client narcissism as a fraud attitude risk factor
Auditing: A Journal of Practice & Theory
2013 Auditing standards prescribe that the auditor should consider client management's attitude toward fraud when making fraud risk assessments. However, little guidance is provided in the auditing standards or the existing fraud literature on observable indicators of fraud attitude. We test whether observable indicators of narcissism, a personality trait linked to unethical and fraudulent behavior, is viewed by auditors as an indicator of increased fraud attitude risk. We administered an experiment to 101 practicing auditors from one international public accounting firm who assessed fraud risk based on a scenario in which client manager narcissism (attitude) and fraud motivation were each manipulated at two levels (low and high). Our results show that narcissistic client behavior and fraud motivation are significantly and positively related to auditors' overall fraud risk assessments. Implications of these findings for further research and the auditing profession are discussed.
Auditor perceptions of manager narcissism as an indicator of fraud attitude
SSRN eLibrary
2011 Auditing standards prescribe that the auditor should consider a client management’s motivation, opportunity, and attitude (or the ability to rationalize fraud) when making fraud risk assessments. However, little guidance is provided in the auditing standards or the existing fraud literature on observable indicators of fraud attitude. In this paper, we test the proposition that narcissism, a personality trait linked to low personal integrity, is a reliable and observable proxy for fraud attitude. We administered an experiment to 160 practicing auditors, who assessed financial fraud risk and the scope of related audit procedures based on a scenario in which client manager narcissism, motivation, and opportunity were each manipulated at two levels (low and high). Our results show that perceived narcissism and motivation were significantly and positively related to auditors’ fraud risk and audit procedure scope assessments, and that narcissism effects dominated both motivation and opportunity effects on fraud judgments. Implications of these findings for further research, corporate governance, and the auditing profession are discussed.
An examination of the effects of management earnings forecast form and explanations on financial analyst forecast revisions
Advances in Accounting
2011 Using a sample of 978 quarterly management earnings-per-share forecasts made during the period 1993 to 1999, we document that financial analyst revisions to management earnings forecasts are a function of management forecast form. More precise forecasts (measured three different ways) lead to greater revision of financial analyst consensus EPS forecasts for a given level of unexpected earnings as predicted by Kim and Verrecchia (1991) and Bayesian adjustment models. Also, consistent with our arguments, maximum forecasts are interpreted as bad news by analysts. Our results, while consistent with theory, are inconsistent with recent experimental studies which do not reject the null hypothesis of no effect of management earnings forecast form on the association between unexpected earnings and financial analyst forecast revisions. We also re-examine Baginski, Hassell, and Kimbrough's (2004) finding that attributions used to explain management forecasts affect the reaction to the forecast using analyst data. Consistent with their findings using stock prices, the attribution presence (especially external attributions) increases financial analyst revisions pursuant to management forecasts.
Evaluating the importance of competencies within accounting information systems curricula
Review of Business Information Systems (RBIS)
2011 In International Education Guideline No. 11, the International Federation of Accountants identified the essential information technology (IT) competencies, knowledge, and skills required for entry-level accounting positions. These IT competencies are classified into three categories: (1) IT concepts for business systems (nine competencies), (2) internal control in computer-based business systems (six competencies), and (3) the roles of the professional accountant in information systems (18 competencies classified into three subcategories). In this exploratory study, we surveyed accounting information systems educators about the relative importance of the IFAC competencies to prepare undergraduate students for entry-level accounting positions. The results provide accounting educators with an understanding of current practice regarding the relative emphasis placed on IT competencies in AIS courses. Using this information, the results may be used to guide the allocation of resources within the AIS curriculum.