Business Commons^™

Using Student-Generated Videos To Learn Internal Control In Accounting Information Systems Courses, Poh Sun Seow, Gary Pan

Research Collection School Of Accountancy

Educators consider the video learning approach an effective method to deliver educational content as compared to the traditional method of books and written materials. This paper presents a project that involves student-generated videos to learn internal control in an undergraduate accounting information systems course. We believe that this video learning approach is an engaging way for students to be self-directed learners in learning internal control and complements the written materials in the textbook. The survey results show that most of the respondents viewed the learning experience of the video project positively. The results also indicate that the video project was …

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) …

Audit Fee Discounting In The Post-Sox Environment, Albert Nagy, Benjamin W. Hoffman

2017 Faculty Bibliography

Purpose – This paper aims to investigate whether the expected implementation of Section 404(b) of the Sarbanes-Oxley Act (SOX 404(b)) (the integrated audit requirement) caused auditors to discount their audit fees for non-accelerated filers in anticipation of expected increased future economic rents (DeAngelo, 1981) from those clients.

Design/methodology/approach – This paper predicts that auditors charged their non-accelerated filer clients lower audit fees during the years 2005-2007 (in anticipation of increased expected future economic rents from the implementation of the SOX 404(b) requirement) compared with the years 2010- 2012 (when it had been determined that non-accelerated filers were permanently exempt from …