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Internal Control, Financial Reporting, And Corporate Governance Of Smaller Firms, Tian Tian
Internal Control, Financial Reporting, And Corporate Governance Of Smaller Firms, Tian Tian
FIU Electronic Theses and Dissertations
Prior studies have provided mixed evidence of the benefits of integrated audits (i.e., financial statement (FS) audits integrated with audits of internal control over financial reporting (ICFR)) relative to FS-only audits. In section one, I conduct a comprehensive study to understand the implications of integrated audit for FS audit quality with a sample of small firms comprised of small- and non-accelerated filers. Unlike large firms, small firms face less complexity in control environments, and there are other alternative mechanisms that operate (i.e., mandatory FS audit and management certified ICFR effectiveness) to enhance the firms’ internal control quality. Therefore, it is …
Exploring Factors That Influence U.S. Consumer Intention To Covet Loose Change, Carlos Emilio Bared
Exploring Factors That Influence U.S. Consumer Intention To Covet Loose Change, Carlos Emilio Bared
FIU Electronic Theses and Dissertations
This study aimed to assess U.S. consumer intention to save, store, and account for the coins received as change from a cash transaction. Using a behavioral economics framework and applying Ajzen’s Theory of Planned Behavior (1985), this research provides a template to capture, observe, and analyze consumer perceptions about and behavior towards loose change or other similar byproduct decisions. Following procedures prescribed by Icek Ajzen (2006) and (2013), a questionnaire was developed for the critical constructs used to predict consumer intention to covet loose change. A sample population (n= 490) of adults residing in the United States participated …