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Articles 61 - 63 of 63
Full-Text Articles in Accounting
The Effects Of Item Complexity And The Method Used To Present A Complex Item On The Face Of A Financial Statement On Nonprofessional Investors` Judgments, Linda Gale Ragland
The Effects Of Item Complexity And The Method Used To Present A Complex Item On The Face Of A Financial Statement On Nonprofessional Investors` Judgments, Linda Gale Ragland
USF Tampa Graduate Theses and Dissertations
My study is motivated by standard setters interest in better understanding (and the gap in research as to) the effects of item complexity and disaggregation across a financial statement on users' decision processes (Bonner 2008; Glaum 2009; FASB 2010b). I examine whether complexity of an item and the method used to present the item on a financial statement influences nonprofessional investors' judgments. Specifically, I examine two issues raised concerning IAS 19 Employee Benefits. The first is to examine whether there are differences in nonprofessional investors' judgments when individual components of a complex item (defined pension cost) are disaggregated across a …
The Effects Of Directional Audit Guidance And Estimation Uncertainty On Auditor Confirmation Bias And Professional Skepticism When Evaluating Fair Value Estimates, Norma R. Montague
The Effects Of Directional Audit Guidance And Estimation Uncertainty On Auditor Confirmation Bias And Professional Skepticism When Evaluating Fair Value Estimates, Norma R. Montague
USF Tampa Graduate Theses and Dissertations
In this study, I examine the effects of audit guidance and estimation uncertainty on auditors’ confirmation bias and professional skepticism when evaluating fair value estimates. Fair value estimation is becoming more prevalent in financial reporting frameworks, and regulators warn that fair value estimation presents higher risk of material misstatement when greater judgment in estimation is involved. In addition recent evidence from the Public Company Accounting Oversight Board (PCAOB) indicates that some auditors may not be exercising sufficient professional skepticism when performing audit procedures in higher risk areas of the audit. Martin et al. (2006) suggest that it may be the …
At The Interface Of Law And Accounting: An Examination Of A Trend Toward A Reduction In The Scope Of Auditor Liability To Third Parties In The Common Law Countries, Carl J. Pacini, Mary Jill Martin, Lynda Hamilton
At The Interface Of Law And Accounting: An Examination Of A Trend Toward A Reduction In The Scope Of Auditor Liability To Third Parties In The Common Law Countries, Carl J. Pacini, Mary Jill Martin, Lynda Hamilton
USF St. Petersburg Campus Faculty Publications
No abstract provided.