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Internal Revenue Service Restructuring And Reform Act Of 1998: A Test Of New Public Management, William Meriwether Vandenburgh
Internal Revenue Service Restructuring And Reform Act Of 1998: A Test Of New Public Management, William Meriwether Vandenburgh
LSU Doctoral Dissertations
The enactment of the 1998 Internal Revenue Service (IRS) Reform Act resulted directly from perceived lapses in the federal taxation administration, which was publicly highlighted in Congressional hearings. Congress reacted by fundamentally altering the IRS’s implementation of the Internal Revenue Code (for the first time since 1952). The Joint Committee on Taxation noted that the overall objective of the 1998 IRS Reform Act was to have “a well-run IRS [which] is critical to the operation of our tax system.” From a public administration paradigm, the IRS moved from a traditional tax management methodology to a New Public Management (NPM) methodology. …
The Effect Of Program Commitment On The Degree Of Participative Congruence And Managerial Performance In A Budgeting Setting, Kevin T. Breaux
The Effect Of Program Commitment On The Degree Of Participative Congruence And Managerial Performance In A Budgeting Setting, Kevin T. Breaux
LSU Doctoral Dissertations
The purpose of this research endeavor is to investigate the effect that the degree of participative congruence has on the relationship between program commitment and managerial performance. The degree of participative congruence (Clinton and Hunton 2001) is a new measure of participation designed to determine the amount of congruence between the perceived need for participation and the degree of participation allowed. This study used a questionnaire to evaluate the antecedents of and effects of the degree of participative congruence (DPC) in a budgeting setting. In order to investigate these effects, the questionnaire was mailed to a sample of 1,500 AICPA …
Do Speculative Short Sellers Detect Earnings Management?, Yan Zhang
Do Speculative Short Sellers Detect Earnings Management?, Yan Zhang
LSU Doctoral Dissertations
This paper examines empirically whether sophisticated speculative short sellers can detect earnings management by targeting stocks with large income-increasing discretionary accruals and high total accruals. Prior research indicates that total accruals are overpriced and this overpricing is largely attributable to the mispricing of discretionary accruals. Recent studies show that neither auditors nor financial analysts utilize information in accruals. Using samples of 11,537 firm-quarter observations and 5,118 firm-year observations for 1,146 12/31 non-financial NYSE firms from 1992 to 1999, I find supporting evidence those speculative short sellers can detect earnings management using financial accounting information disclosed in 10-Q and 10-K report. …
The Effect Of The Implicit Theory Of Integrity On An Internal Auditor's Asessment Of Management Fraud Risk, Stephanie F. Watson
The Effect Of The Implicit Theory Of Integrity On An Internal Auditor's Asessment Of Management Fraud Risk, Stephanie F. Watson
LSU Doctoral Dissertations
The purpose of this research project is to determine whether the implicit theory of integrity, a theory from the social psychology literature that predicts how social judgments and decisions are made, can explain internal auditors’ decisions. The implicit theory (Dweck and Leggett 1988) states that there are two types of people: (1) entity theorists and (2) incremental theorists. Entity theorists form strong inferences from observed behavior that are used to predict future behavior. Incremental theorists, on the other hand, do not infer characteristics from behavior, and therefore, do not attempt to predict future behavior. In an internal auditing context, the …