Subordinate Accountants' Perceptions Of Their Superiors' Leadership And Performance: The Study Of Moderating Variables In The Accounting Profession,
2014
University of Texas at El Paso
Subordinate Accountants' Perceptions Of Their Superiors' Leadership And Performance: The Study Of Moderating Variables In The Accounting Profession, Raul Tapia, Jr.
Open Access Theses & Dissertations
The purpose of this Dissertation was to examine whether or not the self-monitoring component of adaptive self-regulation and perceptions of organizational politics moderate an accountant's interpersonal traits (interpersonal power and interpersonal trust) of how they perceived their superiors' performance and leadership ability. Accounting is a very diverse field in which individuals must work closely with their superiors to accomplish given tasks. With regulations and high principles that must be followed in daily work, accountants must act in large part to the expectations of others to complete their tasks correctly. Accountants who trust their superiors and have more confidence in his/her …
Essays In Corporate Finance,
2014
University of Texas at El Paso
Essays In Corporate Finance, Shofiqur Rahman
Open Access Theses & Dissertations
This doctoral Dissertation examines the impact of firms' geographic location and labor market friction, both based on the states in which firms are headquartered, on corporate policies. The first essay examines the impact of the geographical location of the firm on the use of operating leases. The main idea of this essay is that, because obtaining information and monitoring is costly for potential lessors, especially when a lessee is relatively far away from financial centers, rural firms are less likely to use operating leases in comparison to their urban counterparts. Consistent with this hypothesis, I show that rural firms tend …
Financial Reporting Manipulation And The Role Of Religious Ownership: Evidence From Nonprofit Hospitals,
2014
University of Mississippi
Financial Reporting Manipulation And The Role Of Religious Ownership: Evidence From Nonprofit Hospitals, Ryan Seay
Electronic Theses and Dissertations
Empirical evidence (e.g. Eldenburg and Vines 2004; Leone and Van Horn 2005; Ballantine et al. 2007; Eldenburg et al. 2011) demonstrates that nonprofit hospital managers respond to competing institutional and regulatory pressures by engaging in various forms of financial reporting manipulation. While some recent research in accounting (e.g. Dyreng et al. 2012; McGuire et al. 2012) shows that religious social norms can deter this undesirable behavior, these studies focus on the private, for-profit sector and use a location-based measure of religiosity. This study extends this line of research by using a more direct measure of religious social norms, the ownership …
Loan Loss Reserves, Regulatory Capital, And Bank Failures: Evidence From The Recent Economic Crisis,
2014
Singapore Management University
Loan Loss Reserves, Regulatory Capital, And Bank Failures: Evidence From The Recent Economic Crisis, Tee Yong Jeffrey Ng, Sugata Roychowdhury
Research Collection School Of Accountancy
Regulatory capital guidelines allow for loan loss reserves to be added back as capital. The evidence in this paper suggests that the influence of loan loss reserves added back as regulatory capital (hereafter referred to as “add-backs”) on bank risk cannot be explained by either economic principles underlying the notion of capital, or accounting principles underlying the recording of reserves. Specifically, we observe that in sharp contrast to the economic notion of capital as a buffer against bank failure risk, add-backs are positively associated with the risk of bank failure during the recent economic crisis. Further the positive association of …
Seeing Is Believing: Do Analysts Benefit From Site Visits,
2014
Singapore Management University
Seeing Is Believing: Do Analysts Benefit From Site Visits, Qiang Cheng, Fei Du, Xin Wang, Yutao Wang
Research Collection School Of Accountancy
Using the unique data of analysts’ site visits to Chinese listed companies, we examine whether and how analysts’ site visits help improve their forecast performance. We find that the forecast accuracy of analysts improves after they visit the target firms and this improvement still holds after controlling for the concurrent change in the forecast accuracy of analysts who do not conduct site visits. Such an improvement is more pronounced for firms with better corporate governance; for more experienced analysts; and for firms with higher earnings volatility. Moreover, the improvement of forecast accuracy is less pronounced when current site visits are …
Comment Letters On Proposed Statement On Standards For Attestation Engagements: Subject-Matter Specific Attestation Standards: Clarification And Recodification, January 28, 2014,
2014
University of Mississippi
Comment Letters On Proposed Statement On Standards For Attestation Engagements: Subject-Matter Specific Attestation Standards: Clarification And Recodification, January 28, 2014, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Codification Of Statements On Standards For Attestation Engagements, As Of January 2014, Numbers 1 To 17,
2014
University of Mississippi
Codification Of Statements On Standards For Attestation Engagements, As Of January 2014, Numbers 1 To 17, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Aicpa Audit Committee Toolkit : Private Companies,
2014
University of Mississippi
Aicpa Audit Committee Toolkit : Private Companies, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center In Cooperation With Cna
Guides, Handbooks and Manuals
No abstract provided.
Employee Benefit Plans Industry Developments - 2014; Audit Risk Alerts,
2014
University of Mississippi
Employee Benefit Plans Industry Developments - 2014; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Employee Benefit Plans, January 1, 2014; Audit And Accounting Guide,
2014
University of Mississippi
Employee Benefit Plans, January 1, 2014; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Government Auditing Standards And Circular A-133 Developments - 2014; Audit Risk Alerts,
2014
University of Mississippi
Government Auditing Standards And Circular A-133 Developments - 2014; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
General Accounting And Auditing Developments, 2014/15; Audit Risk Alerts,
2014
University of Mississippi
General Accounting And Auditing Developments, 2014/15; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Financial Institutions Industry Developments : Including Depository And Lending Institutions And Brokers And Dealers In Securities, 2014-15; Audit Risk Alerts,
2014
University of Mississippi
Financial Institutions Industry Developments : Including Depository And Lending Institutions And Brokers And Dealers In Securities, 2014-15; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Entities With Oil And Gas Producing Activities,January 1, 2014; Audit And Accounting Guide,
2014
University of Mississippi
Entities With Oil And Gas Producing Activities,January 1, 2014; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
State And Local Governmental Developments - 2014; Audit Risk Alerts,
2014
University of Mississippi
State And Local Governmental Developments - 2014; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Real Estate And Construction Industry Developments - 2014/15; Audit Risk Alerts,
2014
University of Mississippi
Real Estate And Construction Industry Developments - 2014/15; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Independence And Ethics Developments - 2014/15; Audit Risk Alerts,
2014
University of Mississippi
Independence And Ethics Developments - 2014/15; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Health Care Industry Developments - 2014/15; Audit Risk Alerts,
2014
University of Mississippi
Health Care Industry Developments - 2014/15; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Understanding Revenue Recognition : Changes To U.S. Gaap - 2014; Audit Risk Alert,
2014
University of Mississippi
Understanding Revenue Recognition : Changes To U.S. Gaap - 2014; Audit Risk Alert, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Securing The Future: Volume 1. Building Your Firm's Succession Plan,
2014
University of Mississippi
Securing The Future: Volume 1. Building Your Firm's Succession Plan, William L. Reeb, Dominic Cingoranelli
Guides, Handbooks and Manuals
No abstract provided.
