Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Daniels College of Business (3)
- Accounting conservatism (1)
- Accounting ethics (1)
- Audit (1)
- Behavioral Integrity scale (1)
-
- Behavioral accounting (1)
- Business (1)
- Chief executive officer (1)
- Chief financial officer (1)
- Dilution effect (1)
- Earnings management (1)
- Ethical Leadership Scale (1)
- Ethics education (1)
- Experiment (1)
- Faculty retention (1)
- Faculty turnover (1)
- Family business (1)
- Gender (1)
- Global job satisfaction (1)
- Governance (1)
- Internal audit (1)
- Job satisfaction (1)
- MOAQ-JSS (1)
- Political Skill Inventory (1)
- Representativeness (1)
- Shortage of accounting faculty. (1)
- Socioemotional wealth (1)
- Subordinate job satisfaction (1)
- Succession (1)
- Tone-at-the-top (1)
Articles 1 - 4 of 4
Full-Text Articles in Accounting
The Effect Of Nondiagnostic Information On Internal Auditor Skepticism: Capturing The Dilution Effect, Joseph Anthony Giordano
The Effect Of Nondiagnostic Information On Internal Auditor Skepticism: Capturing The Dilution Effect, Joseph Anthony Giordano
Electronic Theses and Dissertations
Internal auditors assigned to assess internal controls over financial reporting incorporate irrelevant information into their judgment, showing decreased skepticism when irrelevant information contradicts preconceived stereotypes of management, known as the dilution effect and attributed to the representativeness heuristic. Irrelevant information consistent with preconceived stereotypes does not decrease skepticism. In this experiment practicing internal auditors are provided an irrelevant description of the Chief Information Officer portrayed as either gregarious or introverted then subsequently receive relevant internal controls information. When the Chief Information Officer is described as gregarious, counter to common stereotypes, internal auditors assess risk as less likely to occur compared …
Ceo, Cfo, And Audit Partner Gender, And Accounting Conservatism, Ceara Hintz
Ceo, Cfo, And Audit Partner Gender, And Accounting Conservatism, Ceara Hintz
Electronic Theses and Dissertations
I examine the association between CEO, CFO, and audit partner gender and accounting conservatism using a unique sample that encompasses hand-collected data. While accounting conservatism reflects less risky accounting choices, risk aversion theory indicates that females are more risk averse than males. I apply risk aversion theory to accounting conservatism and investigate two research questions: (i) Does the CEO or CFO and audit partner gender influence accounting conservatism? (ii) Does a female audit partner influence the relationship between a male CEO or CFO and accounting conservatism? Using skewness as a proxy of accounting conservatism, I test three hypotheses. The results …
The Ethicality And Political Skill Of Leaders And Subordinate Job Satisfaction: A Study Of Accounting Faculty, Donald L. Ariail
The Ethicality And Political Skill Of Leaders And Subordinate Job Satisfaction: A Study Of Accounting Faculty, Donald L. Ariail
Electronic Theses and Dissertations
Using a sample of 539 accounting faculty teaching in the United States, this study explored perceptions of the ethicality and political skill of their direct supervisors and self-reported levels of job satisfaction. Ethicality was measured with the Ethical Leadership Scale (ELS) and the Behavioral Integrity (BI) Scale. These measures, which were highly correlated, were proxy measures for accounting faculty perceptions of the tone-at-the-top (TATT)—the ethical leadership under which faculty teach and research. The results indicated that while the majority of accounting faculty perceived their direct supervisor as being ethical, about a third (28% BI, 34.8% ELS) of them did not …
Family Ties: Impact Of Socioemotional Wealth And Succession On Real Earnings Management, Beth A. Flambures
Family Ties: Impact Of Socioemotional Wealth And Succession On Real Earnings Management, Beth A. Flambures
Electronic Theses and Dissertations
Private family businesses make up a significant portion of the world economy. While contributing to the larger macro environment, they also contribute critical resources to their communities and family units. Earnings management is a practice that is detrimental to future business viability. The motivation to use earnings management is different in family businesses as they have unique pressures and characteristics. Socioemotional wealth includes non-financial incentives exclusive to family businesses and is predicted to influence earnings management behavior. Succession is an event that is critical to all businesses, however, the pressure for generational transfer in family businesses can be greater due …