Auditing Under The Influence: The Role Of Client Gender In Audit Negotiations,
2019
Kennesaw State University
Auditing Under The Influence: The Role Of Client Gender In Audit Negotiations, Jennifer Hamrick
PhD in Business Administration Dissertations
Client characteristics, one antecedent to auditor judgments (Hurtt, et al. 2013), have considerable influence on auditor-client negotiations of proposed audit adjustments, and ultimately audit quality. Client gender is one specific characteristic that has received recent attention for its influence on financial statement conservatism and audit fees. However, there is little empirical evidence on the influence of client gender on auditor-client negotiation outcomes. Client gender is expected to influence auditor judgments such that auditors are expected to propose lower audit adjustments to male (vs. female) clients due to the lower source credibility typically assigned to females (Kray, Galinsky, & Thompson, 2002; …
Grooming The Next Generation Of Accounting Professionals For The Age Of Artificial Intelligence.,
2019
Singapore Management University
Grooming The Next Generation Of Accounting Professionals For The Age Of Artificial Intelligence., Gary Pan, Poh Sun Seow, Clarence Goh, Benjamin Huan Zhou Lee
Research Collection School Of Accountancy
The chapter examines how we can equip the future generations of accountants with skills that will allow them to thrive in the AI world of the future.
Do Accounting Firm Consulting Revenues Affect Audit Quality? Evidence From The Pre- And Post-Sox Eras,
2019
University of North Dakota
Do Accounting Firm Consulting Revenues Affect Audit Quality? Evidence From The Pre- And Post-Sox Eras, Ling Lei Lisic, Linda A. Myers, Robert Pawlewicz, Timothy A. Seidel
Accountancy Faculty Publications
In recent years, public accounting firms have experienced a steady increase in the proportion of their revenues generated from consulting services. Although growth in consulting revenue following the Sarbanes‐Oxley Act (SOX) has been generated primarily from services provided to nonaudit clients, regulators have expressed concerns about the potential implications of this increase for audit quality. In contrast, accounting firms assert that the expertise developed by their consulting professionals helps them to provide better quality audits. We examine the relation between the proportion of accounting firm consulting revenue to total revenue and audit quality and investor perceptions of audit quality. Because …
Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, July 1, 2019; Audit And Accounting Guide,
2019
University of Mississippi
Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, July 1, 2019; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Aicpa Professional Standards As Of July 1, 2019, Volume 1: U.S. Auditing Standards-Aicpa (Clarified), U.S. Attestation Standards -- Aicpa (Clarified),
2019
University of Mississippi
Aicpa Professional Standards As Of July 1, 2019, Volume 1: U.S. Auditing Standards-Aicpa (Clarified), U.S. Attestation Standards -- Aicpa (Clarified), American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Aicpa Professional Standards As Of July 1, 2019, Volume 2: Statements Of Position — Auditing And Attestation, Statement Of Position — Accounting, Accounting And Review Services, Accounting And Review Services (Clarified), Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Two Essays On Investor Attention, Investor Sentiment, And Earnings Pricing,
2019
Old Dominion University
Two Essays On Investor Attention, Investor Sentiment, And Earnings Pricing, Qiuye Cai
Theses and Dissertations in Business Administration
This dissertation proposes novel direct measures for both firm-level and market-level investor attention and investor sentiment and provides new empirical evidence on the effects of investor attention and investor sentiment on earnings pricing.
The first essay proposes novel direct measures for both market-level and firm-level attention using user activity data from StockTwits.com. To the best of my knowledge, this is the first direct measure of market-level attention. By measuring market-level and firm-level attention separately, I am be able to not only distinguish between attention allocated on market level and firm level but also detach attention from equilibrium outcomes. I document …
Investment Companies, July 1, 2019; Audit And Accounting Guide,
2019
University of Mississippi
Investment Companies, July 1, 2019; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
The Effects Of International Financial Reporting Standards On Financial Reporting Quality,
2019
The British University in Egypt
The Effects Of International Financial Reporting Standards On Financial Reporting Quality, Wafaa Salah, Abdallah Ahmed Abdelsalam
Business Administration
The purpose of this study is to investigate whether the financial reporting under International Financial Reporting Standards (IFRS) has more quality than local GAAP for firms listed on Taiwan stock exchange. Financial Reporting Quality is measured in this study by three attributes of earnings introduced in previous literature, namely: 1) earnings management expressed as managing towards positive earnings and earnings smoothing and, 2) timely loss recognition expressed as the asymmetric incorporation of economic gains and losses and large negative net income, and 3) value relevance. Ordinary Least Square (OLS) Regression analysis, Z-test, and Binary Logistic Regression are employed to investigate …
Charting The Future Of Accountancy With Ai,
2019
Singapore Management University
Charting The Future Of Accountancy With Ai, Clarence Goh, Gary Pan, Poh Sun Seow, Benjamin Huan Zhou Lee, Melvin Yong
Research Collection School Of Accountancy
No abstract provided.
Does Deferred Tax Mediate The Relationship Between Tax Planning And Earnings Management?,
2019
The British University in Egypt
Does Deferred Tax Mediate The Relationship Between Tax Planning And Earnings Management?, Wafaa Salah
Business Administration
The objective of this study is to investigate the effect of deferred tax disclosed under the Egyptian Accounting Standard No. 24, income taxes, and tax planning on earnings management. In addition, to investigate the role of net deferred tax liabilities as a mediator between tax planning and earnings management. This study employs a sample of 127 firms listed on the Egyptian stock exchange covering the period 2011 to 2017 ending up with 889 observations. A stratified simple random sampling technique was used to select the sample. Path analysis is employed to examine the framework of the study and analyses the …
Auditing Standards Board (Asb) Meeting Highlights, July 22-25, 2019 Dallas, Tx,
2019
University of Mississippi
Auditing Standards Board (Asb) Meeting Highlights, July 22-25, 2019 Dallas, Tx, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Analisa Produk Asuransi Minyak Dan Gas Bumi Dalam Kegiatan Oprasional Usaha Hulu Offshore Pertamina,
2019
Administrasi Asuransi dan Aktuaria, Program Vokasi Universitas Indonesia
Analisa Produk Asuransi Minyak Dan Gas Bumi Dalam Kegiatan Oprasional Usaha Hulu Offshore Pertamina, Kuncoro Haryo Pribadi, Annisa Pratiwi
Jurnal Administrasi Bisnis Terapan
Indonesia as a country that has a lot of natural wealth and natural beauty is famous to reach all corners of the world. Many mining goods owned by the Indonesian nation include: petroleum, gold, silver, nickel, manganese, wood and so on as well as the largest natural gas owned by Indonesia in the world. Thus, we must also be able to make use of the riches wisely and be used as well as possible to be used for the prosperity of the people. The government made various regulations to open mining, process mining products and obtain mining products and channel …
Analisis Faktor-Faktor Pada Pelayanan Tempat Usaha Ritel Indomaret Di Kelurahan Kukusan Depok,
2019
Administrasi Perkantoran , Program Pendidikan Vokasi Universitas Indonesia
Analisis Faktor-Faktor Pada Pelayanan Tempat Usaha Ritel Indomaret Di Kelurahan Kukusan Depok, Mohammad Ridha, Winda Rohmatul Mardiananingrum
Jurnal Administrasi Bisnis Terapan
Retail industry in Indonesia in recent years experiencing sluggishness due to the rapid growth of online business. Already seen some department stores like Matahari and Lotus has closed its outlets. While this is detected a significant decrease is the fashion retail garment business, and began to affect other sectors such as electronics and furniture. The onslaught of entrepreneurs can also threaten the conventional retail industry in food and household needs such as hypermarkets, supermarkets and convenience stores. The online entrepreneurs have started selling food through social media such as instagram and facebook. The strength of conventional retail business is the …
Key Factors In Implementing Knowledge Management System Based On Project Management (Case Study Pusilkom Ui),
2019
Public Administration Department, Faculty of Administrative Science, Universitas Indonesia
Key Factors In Implementing Knowledge Management System Based On Project Management (Case Study Pusilkom Ui), Fikri Akbarsyah Anza
Jurnal Administrasi Bisnis Terapan
Digital transformation in every public sector (E-government) already happened this past year. Though, from many IT Projects that previously ran, in average only 15% projects that can be said succeed. Many projects that failed caused by bad strategic and planning, bad management of human resources, lack of technological preparation, lousy implementation without proper preparation and proper acceptance testing. IT Projects are very costly, so we need to handle those problems with appropriate project management. One of the best ways to realize appropriate project management is using a project management system that can utilize proper knowledge management as well. Using post-positivism …
Perhitungan Biaya Satuan Metode Tradisional, Metode Activity Based Costin Studi Kasus : Klinik Hemodialisa Depok,
2019
Program Studi Administrasi Rumah Sakit, Program Pendidikan Vokasi, Universitas Indonesia, Depok- Jawa Barat.
Perhitungan Biaya Satuan Metode Tradisional, Metode Activity Based Costin Studi Kasus : Klinik Hemodialisa Depok, Supriadi Supriadi
Jurnal Administrasi Bisnis Terapan
The purpose of the study is to compare the unit cost calculation method between the Activity Based Costing (ABC) method and the Traditional method. The object used is Hemodialysis (HD) service in a Hemodialysis Clinic in Depok, West Java. This research is a descriptive study, where the data used is secondary data from financial and non-financial records during January 2018 to December 2018 from the HD Clinic. This data is processed to determine the HD service unit costs using 2 methods namely the ABC and Traditional methods. The results of unit cost calculations using 2 methods do not make a …
Analisis Kesiapan Pengimplementasian Ifrs 17 Pada Perusahaan Perasuransian Di Indonesia,
2019
Administrasi Asuransi dan Aktuaria, Program Pendidikan Vokasi Universitas Indonesia
Analisis Kesiapan Pengimplementasian Ifrs 17 Pada Perusahaan Perasuransian Di Indonesia, Calista Riva Muskitta, Karin Amelia Safitri
Jurnal Administrasi Bisnis Terapan
After a few years, precisely in 2017 the IASB issued IFRS 17 which was the new standard for insurance contracts. This standard improves the shortcomings contained in IFRS 4. The IASB sets limits on the application of IFRS 17 in 2021 with early adoption allowed. This study discusses the readiness analysis of insurance companies in Indonesia applying and adopting IFRS 17 and reviewing the comparison of financial statement calculations using IFRS 4 and IFRS 17. The methodology used in this study, namely the Research Methodology Library Study. Based on the results of the study it can be concluded that if …
اختبار انموذج قياس لجودة تصميم نظام المعلومات الادارية بأستخدام التحليل العاملي التوكيدي الخطوات التفصيلية في اطار دراسة تطبيقية,
2019
جامعة الموصل/ كلية الادارة والاقتصاد
اختبار انموذج قياس لجودة تصميم نظام المعلومات الادارية بأستخدام التحليل العاملي التوكيدي الخطوات التفصيلية في اطار دراسة تطبيقية, احمد يونس السبعاوي
Muthanna Journal of Administrative and Economics Sciences
No abstract provided.
امكانية تحقيق التكامل بين المحاسبة القضائية وحوكمة الشركات للمساهمة في الحد من اساليب المحاسبة الابداعية – دراسة تحليلية,
2019
جامعة الفرات الاوسط التقنية/ المعهد التقني الديوانية
امكانية تحقيق التكامل بين المحاسبة القضائية وحوكمة الشركات للمساهمة في الحد من اساليب المحاسبة الابداعية – دراسة تحليلية, بشائر عزيز سلمان, حيدر حسين عذافة
Muthanna Journal of Administrative and Economics Sciences
No abstract provided.
تحليل العلاقة بين التخطيط المالي والموازنة المالية العامة واثرها على الناتج المحلي الزراعي للفترة من 2010-2011 – بحث تطبيقي في شركة التجهيزات الزراعية,
2019
جامعة المثنى/ كلية الادارة والاقتصاد
تحليل العلاقة بين التخطيط المالي والموازنة المالية العامة واثرها على الناتج المحلي الزراعي للفترة من 2010-2011 – بحث تطبيقي في شركة التجهيزات الزراعية, جاسم محمد كريم, احمد منخي كشيش, عقيل جابر كاظم
Muthanna Journal of Administrative and Economics Sciences
No abstract provided.
