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Articles 1 - 30 of 42
Full-Text Articles in Accounting
Two Studies Examining The Effects Of Industry Controversy On Accountability And Social And Environmental Accounting, Jacob Lennard
Two Studies Examining The Effects Of Industry Controversy On Accountability And Social And Environmental Accounting, Jacob Lennard
Electronic Theses and Dissertations, 2020-
The following dissertation consists of two studies investigating the relationships between industry controversy and accountability. In Study 1, I develop a theoretical framework for identifying industry controversy and I discuss the applications to accountability in social and environmental accounting (SEA) research. The framework consists of criteria to define industry controversy (a difference of opinion at a societal level about a routine feature) as well as two primary theories (organizational legitimacy and organizational stigma) and two secondary theories (utility attribution and stigma transfer) that can explain organizational outcomes. Study 1 concludes with a discussion of areas of accounting research where this …
The Joint Effect Of Mindsets And Consequence Awareness On Task Performance, Melinda F. Ammon
The Joint Effect Of Mindsets And Consequence Awareness On Task Performance, Melinda F. Ammon
Honors Undergraduate Theses
Auditors face strong incentives to execute tasks efficiently and meet deadlines; these conditions are both conducive to – and rewarding of – implemental mindsets. However, an implemental mindset may deprioritize careful analysis and thoughtful decision-making, leading to suboptimal performance and audit quality. Conversely, deliberative mindsets promote critical thinking and open-mindedness – and research suggests auditors in a deliberative mindset perform complex tasks more effectively than auditors in an implemental mindset. Additionally, auditors encounter frequent reminders about the consequences of audit failures. This study examines how these factors (i.e., mindsets and consequence reminders) jointly influence auditors' performance on complex tasks. I …
What Are The Factors That Influence The Adoption Of Data Analytics And Artificial Intelligence In Auditing?, Grace Tsao
What Are The Factors That Influence The Adoption Of Data Analytics And Artificial Intelligence In Auditing?, Grace Tsao
Honors Undergraduate Theses
Although past research finds that auditors support data analytics and artificial intelligence to enhance audit quality in their daily work, in reality, only a small number of audit firms, who innovated and invested in the two sophisticated technologies, utilize it in their auditing process. This paper analyzes three factors, including three individual theories, that may influence the adoption of data analytics and artificial intelligence in auditing: regulation (Institutional theory: explaining the catch-22 between the auditors and policymakers), knowledge barrier (Technology acceptance model's theory: explore the concept of ease of use), and people (algorithm aversion: a phenomenon that auditors believe in …
Three Papers Examining The Impact Of Non-Financial And Supplier Diversity Disclosures On Investors' Judgments And Decisions., Andria Hill
Electronic Theses and Dissertations, 2020-
Sustainability reporting is standard practice for large and mid-cap global companies. Sustainability reports are voluntary in nature and are used by companies to report on their sustainability activities to investors and other stakeholders. The supplier diversity disclosure is common amongst sustainability reports; however, current standards provide limited guidance on the information that is pertinent to the users of the information. Supplier diversity and inclusion is an important strategic business initiative, and yet the topic has garnered little attention in academic research. To further examine this topic, I conduct three studies examining the topic using multiple methods. The first study presents …
Three Studies On Cybersecurity Disclosure And Assurance, Patricia Navarro Velez
Three Studies On Cybersecurity Disclosure And Assurance, Patricia Navarro Velez
Electronic Theses and Dissertations
This dissertation comprises three experimental studies that explore how management's financial disclosure behavior and security strategies influence the costs associated with cybersecurity breaches. The first study examines the cost of litigation in connection with cybersecurity incidents. The purpose of this study is to determine how the characteristics and content of cybersecurity incidents' disclosure affects jurors' liability assessments. Specifically, this study explores how jurors react to management timeliness in disclosing the incident and the plausibility of the explanations provided to justify the disclosure strategy. The second and third studies explore the value relevance of cybersecurity risk management (CRM) assurance. In particular, …
System Justification Theory: Synthesizing And Applying Its Theoretical Motivations In Behavioral Accounting Research, Wioleta Olczak
System Justification Theory: Synthesizing And Applying Its Theoretical Motivations In Behavioral Accounting Research, Wioleta Olczak
Electronic Theses and Dissertations
This dissertation consists of two studies on System Justification Theory, hereafter SJT. SJT (Jost and Banaji 1994) is a psychology theory stating that individuals justify the status quo even if doing so is against their own or their group's interest (Jost et al. 2004). Comprised of twenty propositions, SJT attempts to explain social and psychological factors driving individuals to perceive the social system as legitimate. These factors also drive individuals to support and maintain the social system. The synthesis and application of this psychological theory in behavioral accounting research is limited, but could provide explanatory evidence on individual decision-making in …
Two Studies Analyzing The Effects Of Business Case And Paradoxical Cognitive Framing On Sustainability Decision Making, Nadra Pencle
Two Studies Analyzing The Effects Of Business Case And Paradoxical Cognitive Framing On Sustainability Decision Making, Nadra Pencle
Electronic Theses and Dissertations
These two companion studies theoretically and empirically examine managers' use of different cognitive frames in decision-making related to corporate sustainability. Study I is a theoretical undertaking aimed at highlighting potential zones of investigation arising from the introduction of paradox theory into managerial accounting. First, I examine extant literature on paradoxes to garner an understanding of its evolution and application in the management and psychology domains. Second, I use current constructs and typologies to identify multiple sustainability and managerial accounting tensions as paradoxical. Third, I make recommendations on how to apply paradox theory more effectively to the corporate sustainability tensions I …
Three Studies Examining The Effects Of Business Analytics On Judgment And Decision Making In Accounting, Bradley Lang
Three Studies Examining The Effects Of Business Analytics On Judgment And Decision Making In Accounting, Bradley Lang
Electronic Theses and Dissertations
This dissertation consists of three studies investigating the relationship between business analytics and decision making in accounting. In an effort to improve performance, organizations increasingly emphasize fact-based decision making supported by business analytics, which translate complex data into manageable information through statistical analysis. While the recent focus on business analytics is transforming how managers make decisions, analytics alone do not generate increased performance; the synergy between business analytics and user judgments is a vital component of realizing value. To this end, Study I experimentally investigates how various characteristics of business analytics affect individuals' reliance and perceptions of the analytic. Through …
Three Studies Examining The Potential For Relational Reasoning To Enhance Expertise In Complex Audit Domains, Matthew Holt
Three Studies Examining The Potential For Relational Reasoning To Enhance Expertise In Complex Audit Domains, Matthew Holt
Electronic Theses and Dissertations
This dissertation consists of three studies that explore the potential for relational reasoning to advance research on the facilitation of expertise in complex audit domains. Study One seeks to explicate the potential that theory and methods from relational reasoning and associated research have to advance the audit expertise research stream. The implications for future research on facilitating auditing expertise are discussed in synchrony with future research questions, including whether or not such strategies will be effective in domains with more than minor relational complexity. Studies Two and Three experimentally examine the use of metacognitive skills intended to enhance relational knowledge, …
Three Studies Examining Auditors' Use Of Data Analytics, Jared Koreff
Three Studies Examining Auditors' Use Of Data Analytics, Jared Koreff
Electronic Theses and Dissertations
This dissertation comprises three studies, one qualitative and two experimental, that center on auditor's use of data analytics. Data analytics hold the potential for auditors to reallocate time spent on labor intensive tasks to judgment intensive tasks (Brown-Liburd et al. 2015), ultimately improving audit quality (Raphael 2017). Yet the availability of these tools does not guarantee that auditors will incorporate the data analytics into their judgments (Davis et al. 1989; Venkatesh et al. 2003). The first study investigates implications of using data analytics to structure the audit process for nonprofessionalized auditors. As the public accounting profession continues down a path …
Understanding The Implication Of Blockchain Technology On The Audit Profession, Brittany Jackson
Understanding The Implication Of Blockchain Technology On The Audit Profession, Brittany Jackson
Honors Undergraduate Theses
The purpose of this research is to identify the implications of blockchain technology on the auditing profession. By conducting interviews with current professionals in the auditing profession, as well as those in academic with a background in auditing, primary data was collected to aggregate what potential effects will be on the auditing profession in the next five years and the next decade. The data includes assumptions of how the accounting major itself, the auditing planning phase, assumptions of risk, and audit completions will change with the developing technology. The goal of this research is a better understanding of how auditing …
Three Studies Examining Accountability In Auditing, Amy Donnelly
Three Studies Examining Accountability In Auditing, Amy Donnelly
Electronic Theses and Dissertations
This is dissertation consists of three studies investigating accountability in auditing. It is aimed at gaining a better understanding of how auditors make decision in the presence of accountability pressure. The first study is a literature review of the experimental audit research on accountability. It provides a conceptual framework for organizing prior research on this topic and offers opportunities for future research. The second study experimentally investigates accountability as a potential mitigating mechanism for the performance declines caused by ego depletion. Auditors are shown to be susceptible to depletion, but research has yet to consider how a natural element of …
Three Studies Examining The Effects Of Informal Management Control Systems And Incentive Compensation Schemes On Employees' Performance, Kazeem Akinyele
Three Studies Examining The Effects Of Informal Management Control Systems And Incentive Compensation Schemes On Employees' Performance, Kazeem Akinyele
Electronic Theses and Dissertations
This dissertation is comprised of three studies investigating the effects of informal management control systems (MCS) and different types of incentive compensation schemes on employees' performance. Prior research describes informal MCS as implicit sets of structures that management adopts to encourage employees to act in a way that aligns with overall organizational goals (Berry et al. 2009). Management usually puts informal MCS in place to inspire self-regulation behaviors among employees; hence, management may not reward or penalize employee behavior that is consistent or inconsistent with this informal MCS (Berry et al. 2009; Christ et al. 2008). Informal controls are implied …
The Expansion Of Financial Regulation To Include Humanitarian Issues:An Examination Of The Development Of Conflict Mineral Reporting Requirements Using Actor-Network Theory, Robert Tennant
Electronic Theses and Dissertations
This study conceptually and empirically examines the establishment of certain financial regulation that resulted from the Global Financial Crisis (GFC) of 2007-2009. The crisis led to the establishment of the most extensive change in the regulation of the financial sector since the Great Depression (Green, 2011). During the forty years leading up to the crisis, the United States had engaged in a process of increased deregulation to promote greater efficiency (Yaron & Hendershott, 1998). The belief that reduced regulation would improve efficiency and foster innovation became the mantra of many economic advisers to policy setters, to the point that as …
Under-Researched Areas Of Audit Quality: Inputs, Firms, And Institutions, Jared Eutsler
Under-Researched Areas Of Audit Quality: Inputs, Firms, And Institutions, Jared Eutsler
Electronic Theses and Dissertations
Francis (2011) lists three under-researched units of analysis that affect audit quality: inputs, firms, and institutions. This dissertation analyzes how each of these units of analysis contributes to audit quality. Study 1 examines audit inputs, specifically, characteristics of the individual auditor that affect professional skepticism. Study 2 examines how firm staffing decisions affect audit quality. Study 3 examines how the Public Company Accounting Oversight Board ("PCAOB"), as a regulatory institution, promotes audit quality through their risk-based inspection program. The first study reports the results of two experiments that examine professional skepticism as a function of moral agency. Consistent with the …
Decision Making In Corporate Taxation, Bonnie Brown
Decision Making In Corporate Taxation, Bonnie Brown
Electronic Theses and Dissertations
This dissertation is comprised of three experimental studies that examine corporate tax aggressiveness through an investigation of judgment and decision making in the corporate tax environment. Studies 1 and 2 examine individual judgment involved in decision making (i.e., assessments of tax positions based upon tax scenario facts and tax authority). Study 1 examines how advice from external tax advisors and a tax advisor's association with the company's audit firm influences the aggressiveness of experienced in-house corporate tax decision makers. Study 2 examines how situational factors in the corporate tax environment interact with individual traits to affect individual-level tax aggressiveness, focusing …
Re-Thinking The Intentionality Of Fraud: Constructing And Testing The Theory Of Unintended Amoral Behavior To Explain Fraudulent Financial Reporting, Andrew Dill
Electronic Theses and Dissertations
My three-paper dissertation is aimed at applying the concepts of bounded ethicality and ethical fading to accounting fraud. Typical of relatively new fields such as behavioral ethics, theoretical models are scarce (Tenbrunsel & Smith-Crowe, 2008). As such, the purpose of Study 1 is to unify disparate theories and ideas from psychology and behavioral ethics as a means of constructing a theory, the Theory of Unintended Amoral Behavior (TUAB), which includes the concepts of bounded ethicality and ethical fading. In addition, the pressure for management to meet earnings expectations is discussed through the lens of the TUAB as an example of …
The Effects Of Corporate Social Responsibility On Financial Performance, Marly Mentor
The Effects Of Corporate Social Responsibility On Financial Performance, Marly Mentor
Honors Undergraduate Theses
Companies have taken the initiative to be socially responsible over the years. In the past, the focus for companies has been on maximizing wealth. With the growth of corporate social responsibility (CSR), there has been many debates regarding its benefits. More companies are beginning to realize the value of being socially responsible and how critical it is to business function. This paper researches past studies on the relationship between corporate social responsibility and financial performance. This relationship is then tested using a reliable source of data on corporate social responsibility performance. This study uniquely looks at the accounting and market-based …
Microfinancing In Punjab, Pakistan: How Effective Are Microloans On The Very Poor?, Kamila N. Pervaiz
Microfinancing In Punjab, Pakistan: How Effective Are Microloans On The Very Poor?, Kamila N. Pervaiz
Honors Undergraduate Theses
Microfinance has been around since the 1970s to help alleviate financial burden for the underprivileged by issuing microloans and credit programs to promote business activity. Microfinance institutions have helped multiple people around the world start their own businesses and become entrepreneurs through the process of microloans and offering credit at lower rates. The purpose of this paper is to explore the impact of microloan on the very poor low income borrowers in Punjab, Pakistan. Although this study was not conducted, the research is based on empirical investigation of interviews taken around the area.
Three Studies Examining Nonprofessional Investors' Decision Making, Anis Triki
Three Studies Examining Nonprofessional Investors' Decision Making, Anis Triki
Electronic Theses and Dissertations
This dissertation consists of three studies exploring nonprofessional investors' decision making. Technological advancements witnessed by the capital markets in recent years have caused significant changes to the dissemination and use of information, particularly by nonprofessional investors. Among these developments is the growth of social media that allows anyone to post information upon which others may rely and the availability of DAs that assist decision makers in evaluating the quality of information reported by an organization. The purpose of this dissertation is to investigate the benefits of using DAs that are capable assessing the quality of information reported to capital market …
Three Studies Examining The Effects Of Psychological Distance On Judgment And Decision Making In Accounting, Martin Weisner
Three Studies Examining The Effects Of Psychological Distance On Judgment And Decision Making In Accounting, Martin Weisner
Electronic Theses and Dissertations
This dissertation comprises three studies, a literature review and two experimental studies, that center on the effects of psychological distance on judgment and decision-making in accounting. Construal level theory (CLT) of psychological distance (Liberman and Trope 1998; Trope and Liberman 2003), a framework recently developed in the field of social psychology, constitutes the theoretical foundation for each study. The first study reviews extant literature on CLT and illustrates the theory's potential for investigating previously unexplained phenomena within the accounting domain. Selected publications that apply CLT in contexts that are of particular interest to accounting researchers are emphasized and a series …
Interactive Data Visualization In Accounting Contexts: Impact On User Attitudes, Information Processing, And Decision Outcomes, Oluwakemi Ajayi
Interactive Data Visualization In Accounting Contexts: Impact On User Attitudes, Information Processing, And Decision Outcomes, Oluwakemi Ajayi
Electronic Theses and Dissertations
In 2009, The United States Securities and Exchange Commission (SEC) issued a mandate requiring public companies to provide financial information to the SEC and on their corporate Web sites in an interactive data format using the eXtensible Business Reporting Language (XBRL). This dissertation consists of three separate, but interrelated studies exploring issues related to interactive data visualization in financial reporting contexts. The first study employs theories in information systems (task-technology fit and the technology-performance chain model) and cognitive psychology (cognitive load) to examine the link between characteristics of interactive data visualization and task requirements in a financial analysis context, and …
Will Leasing Lose Its Luster: An Analysis Of Lease Reporting Under Fas 13, Casey Gates
Will Leasing Lose Its Luster: An Analysis Of Lease Reporting Under Fas 13, Casey Gates
HIM 1990-2015
When standards for financial reporting are amended, potential for change in the appearance of financial position for companies reporting under those standards arises. Currently standards set forth by the Financial Accounting Standards Board (FASB) allow for two methods of reporting lease obligations on the financial statements. The first of these methods is the operating method, which allows lease payments to be expensed within the period they are incurred and only a decrease in cash or an increase in an account payable is recognized on the balance sheet. The second method is the capital method, which requires the present value of …
The Impact Of Technology On Management Control: Degradation, Empowerment, Or Technology Dominance?, Joseph Canada
The Impact Of Technology On Management Control: Degradation, Empowerment, Or Technology Dominance?, Joseph Canada
Electronic Theses and Dissertations
The evolution of technology brings with it the evolution of business processes. Without a doubt, technology changes how work is performed. At first glance, workplace technology appears to be a great boon to society. However, research presents opposing views on how workplace technologies impact the individual. One perspective argues that organizations utilize technology to redesign work processes, such that the worker requires less skill, autonomy, and compensation. The opposing perspective argues that organizations utilize technology to empower employees to improve efficiency and profits. This dissertation consists of three interrelated studies examining workplace technology’s impact on decision makers. The first study …
The Diffusion Of Digital Dashboards: An Examination Of Dashboard Utilization And The Managerial Decision Environment, Jeffrey Reinking
The Diffusion Of Digital Dashboards: An Examination Of Dashboard Utilization And The Managerial Decision Environment, Jeffrey Reinking
Electronic Theses and Dissertations
This dissertation consists of three related studies examining the diffusion of digital dashboard technology throughout today’s organizations. Dashboards, once reserved for the executive level, are now available to managers at the lower levels of the organization. For these managers, dashboards have become an integral part of their work life to support their decision environment, to provide consistency in measures, to monitor performance, and to communicate information throughout the organization. Prior research in the practice literature has shown that dashboards improve managerial performance and organizational performance as well as communicate organizational goals and objectives; however, empirical research has not been conducted …
Regulation And The Auditing Profession, Alexey Lyubimov
Regulation And The Auditing Profession, Alexey Lyubimov
Electronic Theses and Dissertations
The dissertation consists of three studies examining three different regulatory issues that affect the auditing profession. The first study has two main foci. First, the study investigates the impact of Sarbanes-Oxley Act (SOX) on the Big 4 fee premium. Second, the study investigates the relationship between the size of an audit client and annual fee change. The results show that in the post-SOX environment, clients of non-Big 4 firms have experienced greater increases in audit fees than the clients of the Big 4 firms, resulting in a diminishing Big 4 premium. This is consistent with the notion that non-Big 4 …
Rights Of Ownership In The United States As Identified Through Defined Benefit Plan Conversion, Richard Burke
Rights Of Ownership In The United States As Identified Through Defined Benefit Plan Conversion, Richard Burke
HIM 1990-2015
Employer provided Qualified Plans ("Qualified Plans") are the most efficient supplement to Social Security savings and benefits. Given the significance of the benefits provided as well as the short-term Revenue constraints upon the Federal government in the form of substantially protracted tax deferrals, Qualified Plan legislation should maintain a conservative disposition. Incremental legislative action in the right direction will steadily graduate ERISA to its intended purpose. Unfortunately ERISA is a convoluted maze of formalities, definitions, and regulation that are only substantially understood by an expert and have yet to be adequately explained to the public at large. Recent publications such …
An Examination Of Issues Related To Professional Skepticism In Auditing, Erin Burrell Nickell
An Examination Of Issues Related To Professional Skepticism In Auditing, Erin Burrell Nickell
Electronic Theses and Dissertations
The third general standard of fieldwork requires auditors to maintain a skeptical mindset with regards to the collection and critical assessment of audit evidence. While professional skepticism is frequently referenced by professional standards, a lack of precision in defining the concept presumably leads to variation in how skepticism is exercised in practice. Drawing on theories from the fields of psychology, economics and organizational justice, this dissertation considers different perspectives of what constitutes sufficient professional skepticism and examines how those perspectives differ between audit practitioners and regulators. First, I consider competing perspectives of professional skepticism – neutral versus presumptive doubt – …
More Than Money: Corporate Social Performance And Reporting And The Effect On Economic Performance, Kimberly A. Zahller
More Than Money: Corporate Social Performance And Reporting And The Effect On Economic Performance, Kimberly A. Zahller
Electronic Theses and Dissertations
The three studies in this dissertation explore the relationship between Corporate Social Responsibility (CSR) and Corporate Financial Performance (CFP). CSR consists of social, ethical, and environmental performance dimensions that have not traditionally appeared in mandated financial reports and largely reflect societal expectations for corporate behavior beyond legal and regulatory constraints. CSR is reflected in both corporate actions (performance outcomes) and voluntary reporting (disclosure), and the two are not necessarily equivalent due to managerial discretion in disclosure. Although the mechanisms remain unclear, the general consensus is that there is a positive relationship between CSR and CFP. In considering the drivers and …
Three Studies Of Stakeholder Influence In The Formation And Management Of Tax Policies, Jason Chen
Three Studies Of Stakeholder Influence In The Formation And Management Of Tax Policies, Jason Chen
Electronic Theses and Dissertations
This dissertation consists of three separate but interrelated studies examining the formation and management of tax policies. The first study uses stakeholder theory (ST) to investigate the strategic management practices of the Transport for London (TfL) during discrete stages in the adoption, implementation, and amendments of the tax policy reform known as the London Congestion Charge (LCC). Results indicate that TfL has utilized power, legitimacy, and urgency as its main policy management tactics with a significant emphasis on legitimatizing the LCC and its subsequent policy amendments. The second study draws on social exchange theory (SET) to reexamine the relationship between …