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Applying Total Quality Management And Auditor Size Theories To Audit Quality: Evidence From Tanzanian Auditing Firms, Freddy Chaula, Henry Zeno Chalu, Paul Ambege

Business Management Review

Amid mixed global findings on the determinants of audit quality, particularly in emerging markets, the role of engagement team competence and audit firm size remains underexplored. This study investigates the relationship between engagement team competence, audit firm size, and audit quality in Tanzanian auditing firms. The hypotheses were tested using PLS-SEM based on data obtained from a cross-sectional survey of 147 Tanzanian audit partners. Audit firm size (β = 0.309, p < 0.01) and engagement team competence (β = 0.567, p < 0.01) were found to have significant positive effects on audit quality. These results suggest that audit quality is significantly enhanced by audit firm size and engagement team competence, thus supporting total quality management and auditor size theories. These findings highlight the need for regulators to strengthen auditor competence and to support the growth of small auditing firms, thereby enhancing their capacity, resources, and the overall audit quality. For auditing firms, the findings underscore the need to develop engagement team competence through initiatives such as professional training, mentoring, and knowledge-sharing programs. Additionally, firms should expand their capacity to strengthen audit quality. While focused on the Tanzanian context, the findings offer broader insights for improving audit quality in developing economies.

Freedom Of Expression Protection And Corporate Concealment Of Bad News: Evidence From State Anti-Slapp Laws, Jimmy Lee, Shaphan Ng, Il Sun Yoo, Liandong Zhang

Research Collection School Of Accountancy

The protection of free speech enhances the ability of various public stakeholders to disseminate privately observed adverse information about public firms, making it difficult for corporate managers to conceal negative information about their companies. Using the staggered enactment of anti strategic lawsuit against public participation (anti-SLAPP) laws across U.S. states as a shock that strengthens free speech protection, we show that stronger protection is associated with less concealment of bad news. This is evidenced by a lower likelihood of stock price crashes, a decreased probability of accounting fraud, and an increased frequency of firm-initiated negative press releases. These results are …

Does Auditor Quality Enhance Csr Disclosure?, Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo, Yanping Xu

Research Collection School Of Accountancy

We investigate the relation between auditor quality and client firms’ corporate social responsibility (CSR) disclosure. Using an international sample of firms from 36 countries over the period 2009–2018 and a measure of the extent of CSR disclosure from Bloomberg, we find strong evidence that client firms with higher quality auditors provide more CSR disclosure. In cross-sectional analyses, we show that the relation between auditor quality and CSR disclosure is accentuated when the information environment is poorer and when the financial reporting environment and the legal institutions are weaker. Lastly, we document that firms with higher quality auditors also exhibit better …

Government Financial Statements: The Influence Of Audit Opinion Type On Attitudes Toward Taxation, Stephanie Ann Vonfintel

Graduate Theses, Dissertations, and Problem Reports (ETD)

The United States government has a responsibility to American citizens to be a good financial steward of their tax dollars. The inability to fulfill this responsibility is evidenced by 28 consecutive years of audit failures, whereby the Government Accountability Office has been unable to issue an opinion on the United States government’s annual financial statements. An experiment varying audit opinion type is used to evaluate whether the United States government failing (or passing) its annual financial statement audits influences attitudes toward federal taxation. Findings show support for federal taxation is strongest when citizens are told that the United States government …

Lease Capitalization And Financial Flexibility: An Empirical Investigation Of Asc 842’S Impact On Liquidity In The Us Telecommunications Industry, Caleb J. Martin

Doctor of Business Administration Dissertations

Measures of liquidity are some of the most important financial ratios to analyze when measuring a firm’s overall financial health and its ability to pay both creditors and dividends. The US telecommunications industry is an industry that has become synonymous with dividends, mergers, and acquisitions, all of which are possible due to industry wide and firm specific liquidity. With the implementation of ASC 842 and the new standard of placing operational leases on the balance sheet, additional research may be warranted to determine the effect ASC 842 may have on firm liquidity. This study investigated whether there was evidence to …

100 Conversation Starters To Develop Student Critical Thinking In Intermediate And Financial Accounting Courses, Joe B. Hoyle

Bookshelf

INTRODUCTION

Why create a book containing nothing but accounting problems?

The genesis of an idea is often difficult to recall, but I can trace the creation of this project to a single sentence found in a specific book.  One recent summer, to help prepare myself for the upcoming academic year, I began reading Why Don’t Students Like School? by Daniel T. Willingham.  On page 16 of the dog-eared copy I acquired on the Internet, I was drawn to a key sentence like a moth to a flame.  The words were buried rather unobtrusively within a long paragraph but, for me, …

Learning Sustainability Under Tension: Experiential Learning And Reflexive Sensemaking In A Place-Based Simulation, Moon Kyung Cho, Nereu F. Kock, Nargis Sultana

Business Faculty Publications

This study examines how sustainability judgment develops in place-based experiential learning as learners navigate tensions between financial performance and environmental responsibility. Using a team-based, technology-enabled business simulation situated in a place-based context, participants managed a simulated company over eight quarters and subsequently reconsidered their decisions from the perspective of external auditors. The findings show that sustainability judgment developed iteratively through experience, reflection, and sensemaking. Participants distinguished sustainability practices according to their strategic and integrative potential and increasingly recognized that sustainability investments could support operational efficiency, innovation, and long-term financial viability rather than necessarily conflict with financial objectives. Place directed attention …

Two Studies Exploring Signal-Environment Fit In Ai-Assisted Managerial Decision-Making Under Uncertainty, Oleksandr Kondrachuk

Graduate Studies Theses and Dissertations 2026

This dissertation examines how the fit between the characteristics of artificial intelligence systems and the uncertainty environment shapes managerial reliance on AI advice. Organizations increasingly deploy different AI systems, such as predictive and generative, to support management accounting decisions. However, the accounting literature has mainly treated AI as a single undifferentiated entity. This dissertation addresses this gap through two related studies. In the first study, drawing on signaling theory and ecological rationality, I develop a signal-environment fit framework proposing that the reliance on a certain AI system depends on the match between system characteristics (input, process, output) and uncertainty characteristics. …

Psychological Distance And Auditor Assessment Of The Severity Of An Internal Control Deficiency, Scott C. Jackson, John D. Keyser, Douglas F. Prawitt

Faculty Publications

Auditors often underestimate the severity of internal control deficiencies, particularly when associated misstatements are immaterial. We find that auditors are more likely to correctly classify a material weakness when no misstatement information is provided than when misstatement information is available, and that this finding may unconsciously arise from auditors’ construal level in judging control deficiency severity. Through a series of experiments, we manipulate misstatement information related to an internal control deficiency designed to represent a material weakness. We hold the size of potential misstatement constant and find that auditors and graduate auditing students are less likely to correctly assess the …

Timing, Targets, And Teaching: How Employee Help-Seeking Influences Downward Knowledge Sharing, Nicholle E. Kovach

Theses and Dissertations (Comprehensive)

Knowledge sharing between managers and employees is critical for employee development and organizational performance. However, managers differ in whether they share knowledge, and in the type of knowledge shared. While solution-oriented knowledge offers immediate answers to improve short-term performance, process-oriented knowledge promotes long-term learning and employee development. The purpose of my dissertation is to investigate factors that influence managers’ knowledge-sharing decisions.

I conduct two studies to investigate my predictions. In Study 1, I examine how the timing of employee help-seeking requests, the source of performance targets and employee historical performance influence the type and quality of managers’ knowledge-sharing responses. Drawing …

Beyond Numbers: Decoding The Dynamics Of Qualitative Accounting Research Across Decades, Triana Eva Adiningsih

Jurnal Akuntansi dan Keuangan Indonesia

Background: This study examines the realm of qualitative research in accounting, highlighting its evolving methodologies and thematic emphasis. There has been increasing interest in qualitative methodologies, such as literature reviews, SLRs, archival research, bibliometric studies, and interviews, to explore the complex nature of accounting practices. Methods: This study identifies the principal themes, trends, and prominent authors in qualitative accounting research through a systematic approach that incorporates bibliometric analysis using VOSviewer and a thorough assessment of Scopus-indexed journals. Findings: The findings highlight significant themes, including sustainability, technology, governance, and the impact of global occurrences, such as the COVID-19 pandemic, on accounting …

The Role Of Linear Programming And Sensitivity Analysis In Improving The Transportation And Distribution Of Vegetable Oils: A Case Study Of The State Company For Vegetable Oils In Iraq, Zainab Alaa Hameed

Muthanna Journal of Administrative and Economics Sciences

The State Company for Vegetable Oils in Iraq faces a fundamental challenge of high transportation costs and inefficiency in distributing products across factories and warehouses to meet growing demand. Accordingly, this study aims to employ operations research methods-specifically linear programming and sensitivity analysis---to design a distribution plan that enhances efficiency and minimizes costs. The methodology involved developing a mathematical model of the transportation problem based on actual data related to supply quantities, demand requirements, and transportation costs between production sources and distribution outlets. The model was solved using WinQSB software to determine the optimal solution. Sensitivity analysis was then conducted …

The Tax Adviser, Volume 8, Number 6, June 1977, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Washington Report: Responsibilities Statement No. 10, Thomas R. Hanley

Tax Adviser

No abstract provided.

Tax Clinic, Paul Farber

Tax Adviser

No abstract provided.

Transferring Patents And Know-How, Steven J. Cohen, John C. Suttle

Tax Adviser

No abstract provided.

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Iii) The, Byrle M. Abbin, Robert H. Daskal, David K. Carlson

Tax Adviser

No abstract provided.

Viewpoint: Managing The Erisa Requalification Crunch, Alvin D. Lurie

Tax Adviser

No abstract provided.

Look At The ’76 Act’S Effect On The Oil And Gas Industry, Arthur O. Wilkonson

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 8, Number 4, April 1977, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Tax Clinic, Peter Elder

Tax Adviser

No abstract provided.

Estate Planning: Significant Recent Developments Concerning Estate Planning (Part I), Byrle M. Abbin, Robert H. Daskal, David K. Carlson

Tax Adviser

No abstract provided.

Reits: Tax Planning Under The ’76 Act, Burton M. Mirsky, Alan Yates

Tax Adviser

No abstract provided.

The Tax Adviser, Volume 5, Number 12, December 1974, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, E. S. Linett

Tax Adviser

No abstract provided.

Voluntary Aspects Of Involuntary Conversions, Eli Gerver

Tax Adviser

No abstract provided.

Tax Clinic, Thomas S. Oehring

Tax Adviser

No abstract provided.

Professions At Work: Tax Reform Possibilities-1975, Joel M. Forster

Tax Adviser

No abstract provided.