Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Validity Main Page |
Research Methods Main Page
Abdel-Khalik, A. R. 1984. A note on the validity of the WSJ as a source of "event" dates. Journal of Accounting Research (Autumn): 758-759.
Adler, J. 2010. Are your account reconciliations accurate? Strategic Finance (May): 42-46. ("Account reconciliation: A report that assesses the validity, correctness, or appropriateness of an account balance at a specific point in time - documented by relevant calculations, clear and complete explanations, and copies of supporting documentation - and that is consistent with the company's policies and procedures.").
Arnold, H. J. 1981. A test of the validity of the multiplicative hypothesis of expectancy-valence theories of work motivation. The Academy of Management Journal 24(1): 128-141.
Ashton, A. H. 1982. The descriptive validity of normative decision theory in auditing contexts. Journal of Accounting Research (Part I, Autumn): 415-428.
Audousset-Coulier, S., A. Jeny and L. Jiang. 2016. The validity of auditor industry specialization measures. Auditing: A Journal of Practice & Theory 35(1): 139-161.
Bagozzi, R. P., Y. Yi and L. W. Phillips. 1991. Assessing construct validity in organizational research. Administrative Science Quarterly 36(3): 421-458.
Bailey, C. D., T. J. Phillips, Jr. and S. B. Scofield. 2005. Does "political bias" in the DIT or DIT-2 threaten validity in studies of CPAs? Behavioral Research in Accounting (17): 23-42.
Bamber, E. M., R. J. Ramsay and R. M. Tubbs. 1997. An examination of the descriptive validity of the belief-adjustment model and alternative attitudes to evidence in auditing. Accounting, Organizations and Society 22(3-4): 249-268.
Bedford, D. S. and R. F. Speklé. 2018. Construct validity in survey-based management accounting and control research. Journal of Management Accounting Research 30(2): 23-58.
Berhold, M. 1975. Procedures to increase the validity of subjective probability estimates. Decision Sciences 6(4): 721-730.
Bernardin, H. J. and D. K. Cooke. 1993. Validity of an honesty test in predicting theft among convenience store employees. The Academy of Management Journal 36(5): 1097-1108.
Blumenfeld, W. S. and G. A. Leveto. 1975. Gullibility's travels. The Academy of Management Journal 18(2): 370-374. (Discussion of an inappropriate validation strategy related to employee selection techniques - Faith validity, i.e., the extent to which one believes in a test).
Boulianne, E. 2006. Empirical analysis of the reliability and validity of balanced scorecard measures and dimensions. Advances in Management Accounting (15): 127-142 .
Brown, P. and T. Walter. 2013. The CAPM: Theoretical validity, empirical intractability and practical applications. Abacus 49(Supplement): 44-50.
Carper, W. B. and J. Posey. 1976. The validity of selected surrogate measures of human resource value: A field study. Accounting, Organizations and Society 1(2 & 3): 143-151.
Collins, J. M. and P. M. Muchinsky. 1993. An assessment of the construct validity of three job evaluation methods: A field experiment. The Academy of Management Journal 36(4): 895-904.
Copeland, R. M. and M. L. Moore. 1972. Validity of the 1966 tax model as a research tool. The Accounting Review (April): 395-396.
Dewar, R. D., D. A. Whetten and D. Boje. 1980. An examination of the reliability and validity of the Aiken and Hage scales of centralization, formalization, and task routineness. Administrative Science Quarterly 25(1): 120-128.
Dietrich, J. R., K. A. Muller III and E. J. Riedl. 2023. On the validity of asymmetric timeliness measures of accounting conservatism. Review of Accounting Studies 28(4): 2150-2195.
Ferratt, T. W., R. B. Dunham and J. L. Pierce. 1981. Self-report measures of job characteristics and affective responses: An examination of discriminant validity. The Academy of Management Journal 24(4): 780-794.
Flamholtz, E. G. 1972. Assessing the validity of a theory of human resource value: A field study. Empirical Research in Accounting: Selected Studies: 241-266.
Grove, H. D. and R. S. Savich. 1979. Attitude research in accounting: A model for reliability and validity considerations. The Accounting Review (July): 522-537.
Hassell, J. M. and C. E. Arrington. 1989. A comparative analysis of the construct validity of coefficients in paramorphic models of accounting judgments: A replication and extension. Accounting, Organizations and Society 14(5-6): 527-537.
Journal of Accountancy. 1912. Validity of excessive indebtedness of a corporation. Journal of Accountancy (July): 68-69.
King, R. R. 2010. The PCAOB meets the constitution: The Supreme Court to decide on the PCAOB's conformity with the separation of powers doctrine and appointments clause. Accounting Horizons (March): 79-93. (The case before the court alleges constitutional problems with the Public Company Accounting Oversight Board created by Congress when it passed the Sarbanes-Oxley Act of 2002. According to King, "The Supreme Court's decision about the constitutionality of the PCAOB is important because of its potential impact on (1) the future of auditing oversight; (2) the validity of SOX; and (3) the future of independent agencies in general.").
Kinicki, A. J., J. E. Heyl and T. E. Callarman. 1986. Assessing the validity of the Cox, Zmud, and Clark material-requirements-planning audit instrument. The Academy of Management Journal 29(3): 633-641.
Kren, L. and T. Tyson. 2009. Trade-offs in objective and subjective performance evaluation: A case study examining the validity of agency theory predictions. Management Accounting Quarterly (Winter): 12-23.
Lachmann, M., I. Trapp and R. Trapp. 2017. Diversity and validity in positivist management research - A longitudinal perspective over four decades. Management Accounting Research (March): 42-58.
Larson, K. D. 1967. Descriptive validity of accounting calculations. The Accounting Review (July): 480-488.
LeClair, M. S. 1990. Valuing the closely-held corporation: The validity and performance of established valuation procedures. Accounting Horizons (September): 31-42.
Luthans, F., J. W. Walker and R. M. Hodgetts. 1969. Evidence on the validity of management education. The Academy of Management Journal 12(4): 451-457.
Martin, J. R. Not dated. The concept of validity. Management And Accounting Web. Validity Notes
Martin, J. R. 1998. Evaluating faculty based on student opinions: Problems, implications and recommendations from Deming’s theory of management perspective. Issues in Accounting Education (November): 1079-1094. (Summary).
Modell, S. 2005. Triangulation between case study and survey methods in management accounting research: An assessment of validity implications. Management Accounting Research (June): 231-254.
Morgan, C. P. and M. A. Hitt. 1977. Validity and factor structure of House and Rizzo's effectiveness scales. The Academy of Management Journal 20(1): 165-169.
Nelson, H. G. 1961. Impact and validity of the Ford and Carnegie reports on business education. The Accounting Review (April): 179-185.
Newton, J. D. 1988. Using student evaluation of teaching in administrative control: The validity problem. Journal of Accounting Education 6(1): 1-14.
Nezlobin, A. A., R. G. Sloan and J. Zha Giedt. 2022. Construct validity in accruals quality research. The Accounting Review (September): 377-398.
Norreklit, L., H. Norreklit and P. Israelsen. 2006. The validity of management control topoi: Towards constructivist pragmatism. Management Accounting Research (March): 42-71.
Ponemon, L. A., L. P. Carr and J. P. Wendell. 1994. The validity of quality costs: An empirical study of mills in the paper and pulp industry. Advances in Management Accounting (3): 213-236.
Porter, A. 1964. Effect of organization size on validity of intelligence score as a predictor of executive success. Management Science (January): 385-392.
Ronen, J. 1972. Discussion of assessing the validity of a theory of human resource value: A field study. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 267-276.
Rousseau, D. M. 1979. Reply to "Reliability or validity?" Administrative Science Quarterly 24(2): 313-314.
Schellenberger, R. E. 1974. Criteria for assessing model validity for managerial purposes. Decision Sciences 5(4): 644-653.
Shortell, S. M. and E. J. Zajac. 1990. Perceptual and archival measures of Miles and Snow's strategic types: A comprehensive assessment of reliability and validity. The Academy of Management Journal 33(4): 817-832.
Stewart, R. G. 1979. Reliability or validity?: A comment on "Characteristics of departments, positions, and individuals: Contexts for attitudes and behavior" by Denise M. Rousseau. Administrative Science Quarterly 24(2): 312-313.
Sweeney, J. T. and D. G. Fisher. 1998. An examination of the validity of a new measure of moral judgment. Behavioral Research In Accounting (10): 138-158.
U.S. General Accounting Office. 1992. Waste Minimization: Major Problems of Data Reliability and Validity Identified. Washington, D.C.: U.S. General Accounting Office: PMED-92-16.
Van Dyne, L. and J. A. LePine. 1998. Helping and voice extra-role behaviors: Evidence of construct and predictive validity. The Academy of Management Journal 41(1): 108-119.
Weekley, J. A. and J. A. Gier. 1989. Ceilings in the reliability and validity of performance ratings: The case of expert raters. The Academy of Management Journal 32(1): 213-222.
Welbourne, T. M., D. E. Johnson and A. Erez. 1998. The role-based performance scale: Validity analysis of a theory-based measure. The Academy of Management Journal 41(5): 540-555.
Wiggins, R. R. and T. W. Ruefli. 1995. Necessary conditions for the predictive validity of strategic groups: Analysis without reliance on clustering techniques. The Academy of Management Journal 38(6): 1635-1656.