Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Audit Quality (1)
- Behavioral interventions (1)
- CSR disclosure (1)
- CSR investment (1)
- Critical Audit Matters (1)
-
- Experiment (1)
- External Monitoring (1)
- Informal controls (1)
- Informational Opacity (1)
- Insider Trading (1)
- Internal control (1)
- Investor Attention (1)
- Investor’s Perception (1)
- Knowledge management (1)
- Knowledge management systems (1)
- PCAOB (1)
- Perceived norms (1)
- Signaling (1)
- Standard Audit Report (1)
- Support Theory (1)
- Tax Aggressiveness (1)
Articles 1 - 4 of 4
Full-Text Articles in Business
The Effect Of Corporate Social Responsibility Investment And Disclosure On Cooperation In Business Collaborations, Sukari Farrington
The Effect Of Corporate Social Responsibility Investment And Disclosure On Cooperation In Business Collaborations, Sukari Farrington
USF Tampa Graduate Theses and Dissertations
I experimentally examine whether disclosure of corporate social responsibility (CSR) investment facilitates cooperation in business collaborations. Business collaborations are essential for firms to maintain their competitive advantage. However, half of all ventures fail. A major reason for this high failure rate is a lack of cooperation among business collaboration partners, known as relational risk. Findings suggest that CSR disclosure leads to greater CSR investment, but does not result in an overall higher level of cooperation. However, CSR disclosure moderates the link between CSR investment and cooperation. When CSR investment is disclosed, cooperation is highest when both managers invest in CSR. …
The Effect Of Expanded Audit Report Disclosures On Users’ Confidence In The Audit And The Financial Statements, Peter Kipp
USF Tampa Graduate Theses and Dissertations
I investigate how nonprofessional investors’ confidence in the financial statements and the audit report is influenced by the firm specific details of a critical audit matter (CAM) disclosure in conjunction with the description of the audit procedures engaged to address the CAM in the audit report. Using participants recruited from Amazon Mechanical Turk as a proxy for nonprofessional investors in a 2x2 +1 (control) between-participants experiment manipulating CAM disclosure detail (Detailed/Generic) and the description of the audit procedures engaged to address the CAM (Detail/Generic) I find that greater detail in the description of the CAM results in higher confidence in …
Essays On The Tax Policy And Insider Trading, Han Shi
Essays On The Tax Policy And Insider Trading, Han Shi
USF Tampa Graduate Theses and Dissertations
In the first essay I examine the relation between firm advertising and tax aggressiveness. Advertising increases firm visibility in both the product and the financial market. While investors would appreciate more tax savings, they are aware of the negative impact of tax aggressiveness on consumers’ views of the firm and hence its competitive positions in the product market. We find that firms that spend more on advertising have fewer tax sheltering activities, lower book-tax differences, and higher cash effective tax rates. Specifically, an increase of 1% on Advertisingi,t (ADVGPi,t), the firm pays an additional tax of $0.70 …
Applying The Theory Of Planned Behavior To Influence Auditors' Knowledge-Sharing Behavior, Xu Cheng
Applying The Theory Of Planned Behavior To Influence Auditors' Knowledge-Sharing Behavior, Xu Cheng
USF Tampa Graduate Theses and Dissertations
This study adopts the theory of planned behavior to understand and influence auditors’ knowledge-sharing behavior. Ajzen (1991) indicates that persuasive communications, such as belief-targeted messages, can be used as behavioral interventions to alter intentions and behaviors. Thus, this study develops and evaluates the effectiveness of behavioral interventions (belief-targeted messages) in encouraging auditors’ knowledge-sharing behavior. This study uses a 2×2 between-participants design. Arguments targeting behavioral beliefs and arguments targeting normative beliefs are manipulated. Consistent with expectations, the results of this study were that (1) auditors exposed to an intervention share more knowledge, compared to auditors not exposed to any interventions; (2) …