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Full-Text Articles in Accounting
The Effects Of An Auditor's Communication Mode And Professional Tone On Client Responses To Audit Inquiries, Aaron Saiewitz, Thomas Kida
The Effects Of An Auditor's Communication Mode And Professional Tone On Client Responses To Audit Inquiries, Aaron Saiewitz, Thomas Kida
Accounting Faculty Publications
In this study, we investigate whether receiving an auditor inquiry via e-mail differentially affects client responses as compared to more traditional modes of inquiry, and whether those responses are affected by the auditor's professional tone. In an experiment, experienced business professionals respond to an auditor's information request regarding a potential accounting adjustment. We varied the communication mode of the request (e-mail, audio, or visual) and the professional tone of the communication (more versus less professional) and then measured the extent to which participants revealed information that either supported or did not support the client's accounting position. We find that if …
What Does It Take To Become A Partner At An Accountancy Firm?, Qiang Cheng, Yang Hoong Pang, Gary Pan, Poh Sun Seow, Kwong Sin Leong
What Does It Take To Become A Partner At An Accountancy Firm?, Qiang Cheng, Yang Hoong Pang, Gary Pan, Poh Sun Seow, Kwong Sin Leong
Research Collection School Of Accountancy
Having ‘hard’ skills are important but one cannot do without the soft skills that will advance your career.
Annual Report Readability: The Case Of The Fortune 500, Cecilia W. Ricci
Annual Report Readability: The Case Of The Fortune 500, Cecilia W. Ricci
Department of Accounting and Finance Faculty Scholarship and Creative Works
This study adds to the literature on the readability of annual reports submitted to the SEC by assessing current readability, and contemporizing similar studies conducted between 1950 and 1991. The results show that the sample’s 10-Ks are “Very Difficult” to read, and have scores lower than previous research. The study also examines the sample by economic sector, and finds that readability levels are similar among sectors with one exception. These outcomes raise several issues, including the usefulness of the information transfer of 10-Ks, and whether the goals of the SEC are met if 10-Ks are virtually unreadable
Annual Report Readability: The Case Of Small-Cap Companies, Cecilia W. Ricci
Annual Report Readability: The Case Of Small-Cap Companies, Cecilia W. Ricci
Department of Accounting and Finance Faculty Scholarship and Creative Works
This study proposes to fill a gap in the literature on the readability of annual reports submitted to the SEC by focusing on an area that has not be studied previously: small cap companies. Seven passages of approximately 100 words each were randomly selected from the annual reports of a random sample of fifty companies in the S&P Small Cap 600. The testing of the passages finds that small cap companies’ 10-Ks have readability scores similar to or worse than large cap companies.