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Full-Text Articles in Business
Expectation-Performance Gap: Professional Liability Associated With Certain Auditor Behaviors, Sidney Paul Glandon
Expectation-Performance Gap: Professional Liability Associated With Certain Auditor Behaviors, Sidney Paul Glandon
Doctoral Dissertations
The purpose of this dissertation is threefold: (i) to establish hypotheses relating financial liability to certain auditor behaviors discussed in the independence literature, (ii) to empirically validate that the presence of these behaviors will increase auditor financial liability over the normal audit situation, and (iii) attempt to explain the differences in subjects' perceptions for each of the behavioral scenarios studied.
A survey instrument was developed and administered to three groups of subjects: an impaneled jury, bankers, and CPAs. The instrument contained a vignette describing an annual audit situation where the company filed for bankruptcy subsequent to the issuance of the …
An Empirical Examination Of Materiality By Factor Analysis And Cognitive Mapping Of User And Preparer Groups, Treba Lilley Marsh
An Empirical Examination Of Materiality By Factor Analysis And Cognitive Mapping Of User And Preparer Groups, Treba Lilley Marsh
Doctoral Dissertations
This research primarily has attempted to determine if user-decision perspective (banker) and preparer perspective (CPA) differed in their materiality decisions and materiality cognitive processes. As its second objective the research has sought to determine the factors used in materiality judgments.
The researcher collected the data for the study while attending graduate and undergraduate classes of the American Banking Association's National Commercial Lending School and a training session of a Big Six accounting firm. Factor analysis of the data determined the underlying dimensions of materiality decisions. The accountants identified three relevant sets of factors: ratios, sensitive areas, and unrecorded items; the …
A Study Of The Influence Of Broadscope Managerial Accounting Systems On The Propensity To Create Slack, Gary Linn
Doctoral Dissertations
The goal of this study was to empirically examine the propensity to create budgetary slack. The research was designed to test the hypothesized moderating effect of broadscope managerial accounting system use on variables that are associated with the propensity to create budgetary slack, and it is the first known attempt to do so. The study also extends the previous research that has been conducted on budgetary slack.
After an extensive literature review was conducted on the variables studied, questionnaires were sent to 2,000 managers in the United States. The response rate was lower than expected at 105, but high enough …