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Articles 7411 - 7440 of 40122
Full-Text Articles in Business
Insights Into Large Audit Firm Sampling Policies, Brant E. Christensen, Randal J. Elder, Steven M. Glover
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 …
Controls And The Asymmetric Stickiness Of Norms, Scott A. Emett, Ronald N. Guymon, William B. Tayler, Donald Young
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?, Margaret H. Christ, Adi Masli, Nathan Y. Sharp, David A. Wood
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, F. Greg Burton, Matthew W. Starliper, Scott L. Summers, David A. Wood
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 …
The Comovement Of Investor Attention, Michael S. Drake, Darren T. Roulstone, Jared Jennings, Jacob Thornock
The Comovement Of Investor Attention, Michael S. Drake, Darren T. Roulstone, Jared Jennings, Jacob Thornock
Faculty Publications
Prior literature has documented that investor attention and constraints on that attention are associated with the pricing of stocks. We introduce the concept of attention comovement, which is the extent to which investor attention for a firm is explained by attention paid to the firm’s industry and the market in general. We find that attention comovement is non-trivial for the average firm and is related to firm characteristics, such as size and visibility. We also find that the comovement of investor attention has market consequences, in that it is positively associated with excess stock return comovement. Finally, we show that …
When Does Pre-Ipo Financial Reporting Trigger Post-Ipo Legal Consequences?, Mary Brooke Billings, Melissa F. Lewis-Western
When Does Pre-Ipo Financial Reporting Trigger Post-Ipo Legal Consequences?, Mary Brooke Billings, Melissa F. Lewis-Western
Faculty Publications
Prior research suggests that the fear of litigation precludes most managers from manipulating earnings in the initial public offering (“IPO”) setting. Yet, managers’ restraint is perhaps unwarranted: research has not yet linked instances of aggressive pre-IPO reporting to increased litigation risk. This paper investigates when aggressive IPO reporting triggers legal consequences. Examining 2,037 IPOs, we find that even when ex post evidence indicates the presence of earnings inflation, litigation is more likely to occur when investors have relied on the suspect earnings during the pricing process. Why might investors rely on some firms’ abnormal accruals when valuing the IPO and …
An Analysis Of Insider Dysfunctional Behavours In An Accounting Information System Environment, Mohd Saiyidi Mat Roni
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 …
Australian Charity Organisations: A Study Of Audit Fee Determinants, Andrew Priest
Australian Charity Organisations: A Study Of Audit Fee Determinants, Andrew Priest
Theses: Doctorates and Masters
Accounting, and more specifically auditing, plays an important role in charity organisations’ accountability processes. This has been highlighted with the commencement of the Australian Charities and Not-for-Profit Commission in 2012 heralding a new era of accountability and regulation. It is in this context that this study used a stratified sample of 101 Australian charities’ 2011-2012 annual reports to study five aspects of the charity audit market, which formed its objectives. These were: a) to estimate and develop a model of Australian charity fee audit determinants; b) to determine if there was evidence of Big Four audit firm fee premiums in …
Kajian Teoritis Atas Harmonisasi Antara Keseragaman (Uniformity) Praktik Akuntansi Komersial Dan Fiskal Dalam Perusahaan Perbankan Indonesia, Arie Widodo, Erwin Harinurdin
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, Elsie Sylviana Kasim, Thesa Adi Purwanto
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, Titin Fachriah Nur
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, Devie Rahmawati
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, Endang Setiowati
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, Arthaingan H. Mutiha
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), Dyah Safitri
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, Kuncoro Kuncoro
Prosedur Penyebaran Risiko Asuransi Kebakaran Dalam Reasuransi Treaty Proposional: Studi Kasus Pt Tugu Pratama Indonesia, Kuncoro Kuncoro
Jurnal Vokasi Indonesia
No abstract provided.
The Implication Of Us Gaap And Ifrs Convergence On American Business, Austin Willmore
The Implication Of Us Gaap And Ifrs Convergence On American Business, Austin Willmore
Honors Theses
The purpose of this work is to discuss the ongoing process of convergence between IFRS and GAAP. It addresses some of the limitations of previous research related to this topic: namely, gives a more recent perspective than is currently available, and also discusses various aspects of the project in a single paper. This paper addresses the timeline of the project, the costs that it presents, the status of the convergence effort, and discusses possible outcomes of these efforts. This research compares, contrasts, and analyzes IFRS and GAAP in several key areas that were (or are still) keeping the standards apart.
Aicpa Code Of Professional Conduct Effective December 15, 2014, Unless Early Implemented. Updated For All Official Releases Through December 15, 2014, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Code Of Professional Conduct Effective December 15, 2014, Unless Early Implemented. Updated For All Official Releases Through December 15, 2014, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Code Of Professional Conduct As Of December 14, 2014, American Institute Of Certified Public Accountants (Aicpa)
Code Of Professional Conduct As Of December 14, 2014, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Comment Letter On Firm Mergers And Acquisitions Proposed Interpretation, December 10, 2014, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letter On Firm Mergers And Acquisitions Proposed Interpretation, December 10, 2014, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Firm Mergers And Acquisitions Proposed Interpretation, December 10, 2014, Comments Are Requested By May 15, 2015; Exposure Draft (American Institute Of Certified Public Accountants), 2014 December 10, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Firm Mergers And Acquisitions Proposed Interpretation, December 10, 2014, Comments Are Requested By May 15, 2015; Exposure Draft (American Institute Of Certified Public Accountants), 2014 December 10, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Tax Effects Of The Affordable Care Act On Individuals And Small Businesses, Lindsey Atteberry
Tax Effects Of The Affordable Care Act On Individuals And Small Businesses, Lindsey Atteberry
Honors Theses
This paper examines how the Affordable Care Act, passed into law in 2010, will affect individuals and businesses in regards to taxes. There are many different tax implications resulting from the Affordable Care Act. For individuals, these include the premium assistance credit, the net investment income tax, the increase in the medical expenses deduction threshold, the additional hospital insurance for high-income tax payers, and the individual mandate. For small businesses, these include the small business tax credit, the excise tax, and the new SIMPLE cafeteria plans which are now available. After discussing these new taxes and tax credits, several cases …
Employee's Participation: A Critical Success Factor For Justice Perception, Wai Kwan (Elaine) Lau
Employee's Participation: A Critical Success Factor For Justice Perception, Wai Kwan (Elaine) Lau
Accounting Faculty Research
The present study proposed and tested a model that examines the relationship between leadership style, employee’s participation, and justice perceptions. The paper extended the literature of the justice by connecting three major research areas (leadership style, employee’s participation, and organizational justice), and examined the influences of leadership style and employee’s participation in shaping employee’s perception of justice. Results indicated that transactional, transformational, and dynamic leadership have positive impact on distributive, procedural, and interactional justice. Moreover, the effect of leadership style on organizational justice was indirect through employee’s participation. This study synthesized previous leadership studies and argued that leadership style can …
Gross Domestic Product (Gdp) Rebasing And The Impact On Nigeria's Investment Environment, Bismark J. Rewane
Gross Domestic Product (Gdp) Rebasing And The Impact On Nigeria's Investment Environment, Bismark J. Rewane
Bullion
The paper looks at the impact of the rebasing on an important economic variable - investment. This is because investment is necessary for capital accumulation and economic growth. Specifically, this study examines the impact of GDP rebasing on Nigeria's investment environment. ln addition to this introduction section, section 2 considers GDP rebasing and the Nigerian case, section 3 is on the Nigerian Financial System Strategy (FSS) 2020, section 4 is on investment types, drivers and the Nigerian environment, section 5 offers some lessons for Nigeria and section 6 is the summary and conclusion.
Gdp Rebasing And Implications For Fss 2020., Oluwatoyin Jokosenumi
Gdp Rebasing And Implications For Fss 2020., Oluwatoyin Jokosenumi
Bullion
A resilient economy founded upon a reliable financial system, is attainable upon the creation and management of a sound and progressive economic statistics and indicators such as the Gross Domestic Products (GDP) and other scholars’ parameters. This paper examines the GDP rebasing and its impact on Nigeria’s investment. The paper explains the concept of GDP; the need to maintain a strategic GDP; how it is computed and / or rebased. This is then followed by examining its implications, on all economic programs.
International Financial Reporting Standards Implementation In Canada: The Impact Of Ifrs Conversion On Canadian Public Banking Enterprises, Arina V. Gibson
International Financial Reporting Standards Implementation In Canada: The Impact Of Ifrs Conversion On Canadian Public Banking Enterprises, Arina V. Gibson
Undergraduate Honors Theses
The purpose of the research is developing an understanding of the effect that International Financial Reporting Standards (IFRS) had, if any, on Canadian Publicly Accountable Enterprises (PAEs), specifically their external financial reporting compared to Canadian Generally Accepted Accounting Principles (Canadian GAAP). The focus of this research is the analysis of reported financial ratios of Canadian Banking companies for the year ended December 31, 2010, which will be tested for the statistically-significant differences between Canadian GAAP and IFRS. The research is designed to examine what impact on liquidity, leverage, profitability, and cash flows the change from Canadian GAAP to IFRS has, …
Obesity: The Elephant In The Budget Room That We Can No Longer Afford To Ignore, Katharine G. Linehart
Obesity: The Elephant In The Budget Room That We Can No Longer Afford To Ignore, Katharine G. Linehart
Honors Theses
An analysis of the effect of obesity on the national budget.
Cfo Alert: Do You Know What Your Board Audit Committee Is Up To?, Clarence Goh
Cfo Alert: Do You Know What Your Board Audit Committee Is Up To?, Clarence Goh
Research Collection School Of Accountancy
In October 2014, American Realty Capital Properties – one of the largest real estate investment trusts in the US – stunned the market. Its CEO, David Kay, disclosed that the company had overstated its income in the first quarter of the year – and that executives chose not to correct the error in the second quarter “in order to conceal the error.”
Determinants Of Ethical Climate In The Firm:The Role Of Governance Systems And Environmental Uncertainty, John J. Williams, Alfred E. Seaman
Determinants Of Ethical Climate In The Firm:The Role Of Governance Systems And Environmental Uncertainty, John J. Williams, Alfred E. Seaman
Research Collection School Of Accountancy
Corporate governance mechanisms essentially reside in the control structure/systems of most organizations and provide, theoretically at least, a conduit to support a better organizational ethical climate. This linkage, however, has seldom been portrayed this way in the literature and, correspondingly, there are virtually no empirical studies to offer increased understanding, especially with respect to the professional accountant in practice. Accordingly, this paper empirically assesses the governance mechanisms sanctioned by the International Federation of Accountants (2009) as determinants of an organization’s ethical climate based on evidence from a Canadian sample of CFOs/controllers. The ethics/leadership literature relating to ethical climate provides the …
Singapore Boards And Directors – Of Those Who Govern And Direct, Clarence Goh
Singapore Boards And Directors – Of Those Who Govern And Direct, Clarence Goh
Research Collection School Of Accountancy
To provide insights intothe important roles thatdirectors play in thegovernance of firms,the Singapore Instituteof Directors (SID) andInstitute of SingaporeChartered Accountants(ISCA) – in partnershipwith Handshakes;Nanyang BusinessSchool, Nanyang TechnologicalUniversity; NUS Business School,National University of Singapore;Deloitte Singapore, and supportedby the Singapore Exchange (SGX) –conducted a comprehensive study ofthe boards of 717 companies, businesstrusts and REITs listed on the SGXas at end-2013. The study examinedthe structure and composition ofboards, director tenure, remuneration,meeting attendance, gender diversity,and multiple directorships. It alsodocumented the state of compliancewith relevant aspects of the SingaporeCode of Corporate Governance 2012(the Code).