Auditing Standards Board (Asb), July 23-26, 2018, Meeting Agenda, Nashville, Tn, 2018 University of Mississippi
Auditing Standards Board (Asb), July 23-26, 2018, Meeting Agenda, Nashville, Tn, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
The Impact Of Material Weakness Presentation Structure And Internal Control Terminology On Investor Perceptions, 2018 University of Massachusetts Amherst
The Impact Of Material Weakness Presentation Structure And Internal Control Terminology On Investor Perceptions, Matthew Starliper
Doctoral Dissertations
Management is required to disclose any material weaknesses discovered during its evaluation to prepare the company’s financial statements in their internal control over financial reporting (ICFR) report. Across two experiments, I examine the impact of two presentation characteristics of a material weakness made up of multiple, smaller problems— (1) the structure of the presentation of the material weakness, which is whether the material weakness is identified first, followed by descriptions of its individual parts (Top Down structure) or vice versa (Bottom Up structure) and (2) whether or not the parts of the weakness are labeled with ICFR terminology (“significant deficiencies” …
Examining The Sleeper Effect In Auditors' Evaluations Of Audit Evidence, 2018 University of Massachusetts Amherst
Examining The Sleeper Effect In Auditors' Evaluations Of Audit Evidence, Jennifer B. Mccallen
Doctoral Dissertations
Current auditing standards require auditors to consider qualifications of the source (e.g., credibility and competence of management) in assessing the quality (e.g., reliability) of audit evidence, especially in subjective audit areas. However, while auditing standards stress the importance of the evaluation of management, they do not prescribe how auditors should effectively identify and incorporate relevant information about the source into evidence evaluation. Psychology research highlights that credibility is multi-dimensional and, more importantly, competence is context-specific. That is, an expert in one area may lack the necessary knowledge and background in other areas. Recent research in psychology has identified a phenomenon …
When Doing Good Backfires: The Effects Of Corporate Social Responsibility Fit On The Decisions Of Long And Short-Term Investors, 2018 University of Massachusetts Amherst
When Doing Good Backfires: The Effects Of Corporate Social Responsibility Fit On The Decisions Of Long And Short-Term Investors, Chezham Sealy
Doctoral Dissertations
Investors, analysts, and news outlets have expressed concerns that corporate social responsibility (CSR) has deviated from its original altruistic purpose of improving society to a marketing ploy aimed at managing perceptions of shareholders and improving the bottom line of companies. In this study, I analyze how the fit of a company’s business operations to their CSR activities affects the investment willingness of long and short-term investors. While prior research shows numerous positive outcomes associated with CSR, I predict and find that low fit CSR activities can decrease the investment willingness of long-term investors when companies are involved in controversial “sin” …
Ballots For Proposed Statement On Standards For Attestation Engagements, Revisions To Statement On Standards For Attestation Engagements No. 18, Attestation Standards: Clarification And Recodification, July 11, 2018, 2018 University of Mississippi
Ballots For Proposed Statement On Standards For Attestation Engagements, Revisions To Statement On Standards For Attestation Engagements No. 18, Attestation Standards: Clarification And Recodification, July 11, 2018, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Standards For Attestation Engagements, Revisions To Statement On Standards For Attestation Engagements No. 18, Attestation Standards: Clarification And Recodification, July 11, 2018, Comments Are Requested By October 11, 2018; Exposure Draft (American Institute Of Certified Public Accountants), 2018, July 11, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Standards For Attestation Engagements, Revisions To Statement On Standards For Attestation Engagements No. 18, Attestation Standards: Clarification And Recodification, July 11, 2018, 2018 University of Mississippi
Comment Letters On Proposed Statement On Standards For Attestation Engagements, Revisions To Statement On Standards For Attestation Engagements No. 18, Attestation Standards: Clarification And Recodification, July 11, 2018, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Investigating Information Security Policy Characteristics: Do Quality, Enforcement And Compliance Reduce Organizational Fraud?, 2018 Kennesaw State University
Investigating Information Security Policy Characteristics: Do Quality, Enforcement And Compliance Reduce Organizational Fraud?, Dennis T. Brown
Doctor of Business Administration Dissertations
Organizational fraud, a deceitful practice or willful device resorted to with intent to deprive another of his right, or in some manner to do harm or injury, is a growing global concern. While cyberattacks from the outside are more expected, the internal security threat from trusted insiders is responsible for significantly more information compromise than external threats. Information systems make life easier but are increasingly used by employees to perpetrate fraudulent activities. For example, a trusted insider employee with access to sensitive customer databases could misappropriate information and sell it to a competitor for personal gain. These type losses are …
The Effect Of Horizontal Inequity, Capacity For Budget Slack, And Severity Of Peer Overstatement On Managerial Reporting Behavior, 2018 Louisiana Tech University
The Effect Of Horizontal Inequity, Capacity For Budget Slack, And Severity Of Peer Overstatement On Managerial Reporting Behavior, Yiwen Li
Doctoral Dissertations
An ongoing stream of accounting research indicates that non-pecuniary factors significantly affect employees’ reporting behavior. This study investigates the behavioral effects of three non-pecuniary factors - horizontal pay inequity, capacity for budget slack, and severity of peer overstatement. The behaviors of interest are the employees’ level of honesty and whether or not they report a peer that is overstating.
In the experiment, participants acted as division managers who request funding from the owner of a fictitious company to produce certain parts. In each period, participants were paired with a different fictitious peer and were required to make two decisions under …
Assessing The Global Nonmarket Environment: The Political And Social Environment In The Global Business Environment, 2018 Otterbein University
Assessing The Global Nonmarket Environment: The Political And Social Environment In The Global Business Environment, Hyuk Kim Dr.
Business, Accounting and Economics Faculty Scholarship
In order to formulate effective nonmarket strategies for firmspursuing global businesses, managers must adopt a comprehensive approach that can assess firms’cross-border political and social environment. This paper argues that a comprehensive approach to assess firms’ global nonmarket environment must combine all the three concepts (i.e. issues, stakeholders, networks [relationships]) that have been identified by the existing literature on nonmarket strategy, considering the concept of location (a particularly important concept in assessing the global nonmarket context) in addition to these three concepts. While developing a comprehensive approach to assess the global nonmarket environment of firms remains as a future research agenda, …
Construction Contractors, July 1, 2018; Audit And Accounting Guide, 2018 University of Mississippi
Construction Contractors, July 1, 2018; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Investment Companies, July 1, 2018; Audit And Accounting Guide, 2018 University of Mississippi
Investment Companies, July 1, 2018; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, July 1, 2018; Audit And Accounting Guide, 2018 University of Mississippi
Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, July 1, 2018; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Do Independent Directors Tell The Truth, The Whole Truth, And Nothing But The Truth When They Resign?, 2018 Singapore Management University
Do Independent Directors Tell The Truth, The Whole Truth, And Nothing But The Truth When They Resign?, Keren Bar-Hava, Sterling Huang, Benjamin Segal, Dan Segal
Research Collection School Of Accountancy
We examine the informativeness and credibility of independent directors’ stated resignation reasons. We posit that having access to private information, directors may resign in anticipation of weak future underperformance to limit damage to their reputation and further have an incentive to mask the reason for the resignation. Results show likelihood of resignation increases with director’s reputation and weak future firm performance. In addition, the evidence is consistent with directors obfuscating the reason for departure by providing benign and unverifiable resignation reasons. Investors seem aware of the disclosure incentives of departing directors and react negatively to such resignations. However, investors, by …
Technical Correction Contained In This Document Are Effective Immediately, 2018 University of Mississippi
Technical Correction Contained In This Document Are Effective Immediately, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Cross-Country Evidence On The Role Of Independent Media In Constraining Corporate Tax Aggressiveness, 2018 York University
Cross-Country Evidence On The Role Of Independent Media In Constraining Corporate Tax Aggressiveness, Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo
Research Collection School Of Accountancy
Using an international sample of firms from 32 countries, we study the relation between media independence and corporate tax aggressiveness. We measure media independence by the extent of private ownership and competition in the media industry. Using an indicator variable for tax aggressiveness when the firm’s corporate tax avoidance measure is within the top quartile of each country-industry combination, we find strong evidence that media independence is associated with a lower likelihood of tax aggressiveness, after controlling for other institutional determinants, including home-country tax system characteristics. We also find that the effect of media independence is more pronounced when the …
Allocation Of Decision Rights Between The Parent Company And Its Subsidiaries, 2018 Peking University
Allocation Of Decision Rights Between The Parent Company And Its Subsidiaries, Yuanyuan Liu, Ting Luo, Heng Yue
Research Collection School Of Accountancy
This article examines the determinants of allocation of decision rights between the parent company and its subsidiaries, and the economic consequence of suboptimal power structure. Based on China’s unique double disclosure for the parent company and the whole group, we construct a decentralization index to measure how decision rights are allocated within the group companies. We find a more decentralized (centralized) power structure for the groups with more uncertain (certain) external environment and with poorer (better) internal information quality. We also show that the groups with suboptimal power structure have weaker future performance.
Executive Compensation And Cash Contributions To Defined Benefit Pension Plans, 2018 Singapore Management University
Executive Compensation And Cash Contributions To Defined Benefit Pension Plans, Qiang Cheng, Laura Swenson
Research Collection School Of Accountancy
Pension contribution has a significant impact on firm valuation, employee benefit, and the financial situation of the Pension Benefit Guaranty Corporation (PBGC). Using a comprehensive dataset of defined benefit pension (DB) plan contributions, we investigate economic and accounting determinants of pension contributions. We argue that a firm’s pension contribution decision reflects the trade-off between the benefit – reducing the pension liability, and the cost – reducing cash flows from operations and cash available for other purposes. With respect to economic determinants, we find that firms contribute more when funding status is low and when profitability, cash flows from operations and …
An Analysis Of The Effects Of Political Events On Oil Price Volatility And Consequential Spillover Effects On Selected Gcc Stock Markets: An Emphasis On The Case Of Kuwait, 2018 Technological University Dublin
An Analysis Of The Effects Of Political Events On Oil Price Volatility And Consequential Spillover Effects On Selected Gcc Stock Markets: An Emphasis On The Case Of Kuwait, Yousef Abdulrazzaq
Doctoral
The purpose of this research is to identify how episodes of sustained market uncertainty due to political events can affect oil price behavior and potentially generate spillover effects to the stock markets of Kuwait, the Kingdom of Saudi Arabia (KSA) and the UAE. Three major events associated with significant levels of market uncertainty are examined: the Iraqi invasion of Kuwait in 2003, the Global Financial Crisis (GFC or the US Financial Crisis) in 2008, and the Arab Spring Revolution in 2011 – with the aim of identifying interlinkages between oil prices and the performance of the Kuwaiti, Saudi and the …
Penatalaksanaan Okupasi Terapi Dalamaktivitas Menggunakan Beha Dengan Konsep Bobath Pada Pasien Stroke Hemiparesis Sinistra Di Klinik Sasana Husada, 2018 Okupasi Terapi Program Pendidikan Vokasi Universitas Indonesia, Depok Jawa Barat
Penatalaksanaan Okupasi Terapi Dalamaktivitas Menggunakan Beha Dengan Konsep Bobath Pada Pasien Stroke Hemiparesis Sinistra Di Klinik Sasana Husada, Hidayati, E. R. N, Arum Pratiwi, Rita Aliya
Jurnal Vokasi Indonesia
Stroke is brain attack due to vascular injury that can damage the brain permanently because of neurologist disorder. The purpose of this intervention is to improve patient's ability to wear bras according to Occupation Therapy's view. The method that will be used to improve the patient ability who suffer from function disorder, movement, and control due to the lesion in the central nerve system is Bobath Concept. By giving eight times intervention, it can be seen that there is improvement postural control and less pain in the shoulder area when it moved. The result of this shows that there is …