Impact Of Board Characteristics And Audit Committee On Financial Performance: A Study Of Manufacturing Sector Of Pakistan,
2015
Government College University, Faisalabad, Pakistan
Impact Of Board Characteristics And Audit Committee On Financial Performance: A Study Of Manufacturing Sector Of Pakistan, Arfan Ali, Saad Bin Nasir
Business Review
The research will examine the role of corporate governance (CG) practices on firm’s financial performance. Population of this research will be manufacture sector of Pakistan. For the purposes of measurement of impact of corporate governance practices such as board size, board independence, CEO/chairman duality and audit committee will take as independent variables and for the measurement of firm’s performance return on assets and return on equity will take as dependent variables. Panel data regression model will used to estimate the impact of CG on firm performance.
Can Fair Value Accounting Create A Cognitive Bias? The Effects Of Recognized Level 3 Fair Value On Manager Selling Decisions,
2015
Virginia Commonwealth University
Can Fair Value Accounting Create A Cognitive Bias? The Effects Of Recognized Level 3 Fair Value On Manager Selling Decisions, Karen Y. Green
Theses and Dissertations
This study examines the effects of the discretion allowed in fair value accounting on manager selling decisions of Level 3 fair value assets and liabilities. Grounded in motivated reasoning and prospect theory, the discretion permitted for Level 3 fair value assets and liabilities is predicted to have behavioral consequences. The study employs a 2 X 2 between- participant design, manipulating a conservative level of the discretion used to ascertain the fair value (more or less conservative) and the volatility of the historically recognized fair value (low or high). Both graduate students and accounting professionals were asked to read a case …
Ceo Managerial Ability, Corporate Investment Quality, And The Value Of Cash,
2015
Virginia Commonwealth University
Ceo Managerial Ability, Corporate Investment Quality, And The Value Of Cash, Huiqi Gan
Theses and Dissertations
This study investigates how CEO managerial ability affects investment quality, investment efficiency, and the value of cash. Specifically, I examine whether higher managerial ability is associated with higher M&A quality, more efficient capital investments, and higher value of cash. Investment decision-making and implementation can signal a CEO’s managerial ability (Stein 2003), and shareholders assign more value to the cash of those firms with high ability CEOs. Thus, I predict that more able CEOs conduct higher quality M&A and make more efficient capital investment decisions. I also propose that the value of cash is higher for firms with more able CEOs. …
An Analysis Of Insider Dysfunctional Behavours In An Accounting Information System Environment,
2015
Edith Cowan University
An Analysis Of Insider Dysfunctional Behavours In An Accounting Information System Environment, Mohd Saiyidi Mat Roni
Theses: Doctorates and Masters
Insider deviant behaviour in Accounting Information Systems (AIS) has long been recognised as a threat to organisational AIS assets. The literature abounds with a plethora of perspectives in attempts to better understand the phenomenon, however, practitioners and researchers have traditionally focussed on technical approaches, which, although they form part of the solution, are insufficient to address the problem holistically. Managing insider threats requires an understanding of the interconnectedness between the human and contextual factors in which individuals operate, since technical methodologies in isolation have the potential to increase rather than reduce insider threats. This dilemma led many scholars to examine …
Insights Into Large Audit Firm Sampling Policies,
2015
Brigham Young University - Provo
Insights Into Large Audit Firm Sampling Policies, Brant E. Christensen, Randal J. Elder, Steven M. Glover
Faculty Publications
Changes in the audit profession after Sarbanes-Oxley, including mandatory audits of internal control over financial reporting and PCAOB oversight and inspection of audit work, have potentially changed the nature and extent of audit sampling in the largest accounting firms. In our study, ‘‘Behind the Numbers: Insights into Large Audit Firm Sampling Policies’’ (Christensen, Elder, and Glover 2015), we administered an extensive, open-ended survey to the national offices of the Big 4 and two other international accounting firms regarding their firm’s audit sampling policies. We find variation among the largest firms’ policies in their use of different sampling methods and in …
Compensation Or Feedback: Motivating Performance In Multidimensional Tasks,
2015
University of Georgia
Compensation Or Feedback: Motivating Performance In Multidimensional Tasks, Margaret H. Christ, Scott A. Emett, William B. Tayler, David A. Wood
Faculty Publications
Employees often perform tasks with multiple dimensions. In this study, we examine how employees’ performance on multidimensional tasks differs under different control structures. We conduct two experiments in which we manipulate the presence of compensation controls and the presence of feedback controls on multiple task dimensions. Our findings suggest that when employees are compensated on multiple dimensions they commit to multiple goals and divide their attention among those task dimensions. However, when feedback controls are implemented on one task dimension with compensation controls on another dimension, employees can improve performance on individual dimensions as well as their overall task performance. …
Controls And The Asymmetric Stickiness Of Norms,
2015
Arizona State University
Controls And The Asymmetric Stickiness Of Norms, Scott A. Emett, Ronald N. Guymon, William B. Tayler, Donald Young
Faculty Publications
This study investigates how formal control systems and the behavior of peers influence behavior in accounting settings. We manipulate formal controls and peer behavior (social norms) in a laboratory experiment, allowing us to precisely investigate the interactive effect of these two factors on behavior. We provide evidence that weak controls lead to more socially-interested behavior, while strong controls lead to more self-interested behavior. We also provide evidence that individuals conform more to social norms that conflict with the behavior that formal controls induce. Finally, we find that individuals preferentially attend and conform to the self-interested actions of peers (as opposed …
Rotational Internal Audit Programs And Financial Reporting Quality: Do Compensating Controls Help?,
2015
University of Georgia
Rotational Internal Audit Programs And Financial Reporting Quality: Do Compensating Controls Help?, Margaret H. Christ, Adi Masli, Nathan Y. Sharp, David A. Wood
Faculty Publications
A report from the Institute of Internal Auditors finds that a majority of Fortune 500 companies systematically rotate internal auditors out of the internal audit function and into operational management (IIA, 2009a). We use semi-structured interviews with 11 chief audit executives and 2 audit committee chairmen to develop an initial framework focusing on how this practice affects financial reporting quality. We then test these associations with archival data and find that companies that use a rotational staffing model for the internal audit function have significantly lower financial reporting quality than companies that do not. However, we find that several compensating …
The Effects Of Using The Internal Audit Function As A Management Training Ground Or As A Consulting Services Provider In Enhancing The Recruitment Of Internal Auditors,
2015
Brigham Young University - Provo
The Effects Of Using The Internal Audit Function As A Management Training Ground Or As A Consulting Services Provider In Enhancing The Recruitment Of Internal Auditors, F. Greg Burton, Matthew W. Starliper, Scott L. Summers, David A. Wood
Faculty Publications
This paper examines factors that influence job applicants’ willingness to apply for positions in internal auditing. We predict and find evidence that job applicants are dissuaded from applying for internal audit positions. In two separate experiments involving participants at seven universities, we discover that this phenomenon is most prevalent for applicants with business experience. Experienced applicants are 20 and 33 percent less willing to apply for a position if it is labeled as “internal audit” versus “accounting” in the two experiments, respectively. In addition, we find that the only experimental condition that increases interest in applying for an internal audit …
How System Complexity And Organizational Culture Affect Ais Misuse,
2015
Edith Cowan University
How System Complexity And Organizational Culture Affect Ais Misuse, Mohd Saiyidi Mokhtar Mat Roni, Mohamad Azmi Nias Ahmad, Hadrian Djajadikerta
Research outputs 2014 to 2021
The demands for more studies on precarious practices in the AIS environment indicate that employees pose greater threats than outsiders. Addressing internally-bred security pandemonium with external-threat-oriented solutions further complicates the matter. The real issue is obscured rather than solved. Based on theory of planned behaviour (TPB), organisational culture and complexity of an accounting information system (AIS) were introduced to see how these factors affect employees’ mal-intention when working with an organisation AIS. Using partial-least-square structural equation modelling (PLS-SEM) approach, it was found that culture and complexity acting as pure moderating variables affecting certain forms of predictor-criterion relationship in TPB model. …
Aicpa Audit Committee Toolkit : Government Organizations,
2015
University of Mississippi
Aicpa Audit Committee Toolkit : Government Organizations, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center, Cna Financial Corporation
Guides, Handbooks and Manuals
No abstract provided.
Engaged Employee : 10 Initiatives For Successful Firms,
2015
University of Mississippi
Engaged Employee : 10 Initiatives For Successful Firms, Sandra Wiley
Guides, Handbooks and Manuals
No abstract provided.
Kajian Teoritis Atas Harmonisasi Antara Keseragaman (Uniformity) Praktik Akuntansi Komersial Dan Fiskal Dalam Perusahaan Perbankan Indonesia,
2014
Laboratorium Administrasi Perpajakan Program Vokasi UI
Kajian Teoritis Atas Harmonisasi Antara Keseragaman (Uniformity) Praktik Akuntansi Komersial Dan Fiskal Dalam Perusahaan Perbankan Indonesia, Arie Widodo, Erwin Harinurdin
Jurnal Vokasi Indonesia
No abstract provided.
Perbandingan Kebijakan Pajak Penghasilan Atas Ukm Di Indonesia Dengan Negara-Negara Anggota Oecd,
2014
Laboratorium Perpajakan, Program Vokasi UI
Perbandingan Kebijakan Pajak Penghasilan Atas Ukm Di Indonesia Dengan Negara-Negara Anggota Oecd, Elsie Sylviana Kasim, Thesa Adi Purwanto
Jurnal Vokasi Indonesia
No abstract provided.
Implementasi Per-19/Pj/2014 Terhadap Tarif Pajak Penghasilan Orang Pribadi Dan Kepatuhan Pajak,
2014
Laboratorium Perpajakan, Program Vokasi UI
Implementasi Per-19/Pj/2014 Terhadap Tarif Pajak Penghasilan Orang Pribadi Dan Kepatuhan Pajak, Titin Fachriah Nur
Jurnal Vokasi Indonesia
No abstract provided.
Media Sosial Dan Demokrasi Di Era Informasi,
2014
Laboratorium Radio dan Komunikasi, Program Vokasi UI
Media Sosial Dan Demokrasi Di Era Informasi, Devie Rahmawati
Jurnal Vokasi Indonesia
No abstract provided.
Memahami Kriteria Kualitas Penelitian: Aplikasi Pemikiran Penelitian Kualitatif Maupun Kuantitatif,
2014
Laboratorium Komunikasi dan Radio, Program Vokasi UI
Memahami Kriteria Kualitas Penelitian: Aplikasi Pemikiran Penelitian Kualitatif Maupun Kuantitatif, Endang Setiowati
Jurnal Vokasi Indonesia
No abstract provided.
Analisis Sistem Pemprosesan Transaksi Pada Siklus Revenue Pt Sig,
2014
Laboratorium Akuntansi, Program Vokasi UI
Analisis Sistem Pemprosesan Transaksi Pada Siklus Revenue Pt Sig, Arthaingan H. Mutiha
Jurnal Vokasi Indonesia
No abstract provided.
Persepsi Dosen Tetap Vokasi Ui Terhadap Proses Berbagi Pengetahuan Melalui Communities Of Practice (Cop),
2014
Laboratorium Manajemen Informasi dan Dokumen, Program Vokasi UI
Persepsi Dosen Tetap Vokasi Ui Terhadap Proses Berbagi Pengetahuan Melalui Communities Of Practice (Cop), Dyah Safitri
Jurnal Vokasi Indonesia
No abstract provided.
Prosedur Penyebaran Risiko Asuransi Kebakaran Dalam Reasuransi Treaty Proposional: Studi Kasus Pt Tugu Pratama Indonesia,
2014
Laboratorium Asuransi dan Aktuaria, Program Vokasi UI
Prosedur Penyebaran Risiko Asuransi Kebakaran Dalam Reasuransi Treaty Proposional: Studi Kasus Pt Tugu Pratama Indonesia, Kuncoro Kuncoro
Jurnal Vokasi Indonesia
No abstract provided.
