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Articles 1 - 4 of 4
Full-Text Articles in Accounting
Three Studies Related To The Institutionalization Of International Financial Reporting Standards., Anna Alon
Three Studies Related To The Institutionalization Of International Financial Reporting Standards., Anna Alon
Electronic Theses and Dissertations
This dissertation consists of three separate, but related, studies on the institutionalization of International Financial Reporting Standards (IFRS). The first study examines the relationship between the national variables and the level of IFRS adoption. Theoretical insights regarding the level of national IFRS adoption come from the world-level institutional theory (Meyer et. al., 1997). Archival data are utilized for the study. The findings indicate that countries with weaker national governance structures and lower economic development demonstrate the highest level of commitment to IFRS. Nationalism was found to influence the extent of adoption. The study contributes to IFRS adoption literature by recognizing …
Three Studies Investigating The Legal Liability Implications Of The Sarbanes-Oxley Act Of 2002, Jillian Phillips
Three Studies Investigating The Legal Liability Implications Of The Sarbanes-Oxley Act Of 2002, Jillian Phillips
Electronic Theses and Dissertations
This dissertation examines the litigation and legal liability exposure of auditors related to the Sarbanes-Oxley Act of 2002 (SOX). Three separate studies were conducted to examine how auditor's litigation exposure is evaluated by potential litigants (lawyers), and how auditor liability is evaluated by jurors, following the bankruptcy of a client. The first study examines whether the auditor's SOX Section 404 reporting decisions influence lawyers' assessments of their litigation exposure. The second study investigates whether voluntary disclosures of significant deficiencies in internal controls within the SOX Section 404 report, and the subjectivity of the internal control judgments made by the auditor, …
The Economic Impact Of The Gulf Opportunity Zone Act Of 2005, Randall B. Bunker
The Economic Impact Of The Gulf Opportunity Zone Act Of 2005, Randall B. Bunker
Electronic Theses and Dissertations
The economic impact of the gulf opportunity zone act of 2005 politicians utilize tax policy investment incentives to foster economic growth and stimulate investment. On December 21, 2005, president bush signed the gulf opportunity zone act of 2005, otherwise known as the go zone act. The go zone act provided tax incentives to stimulate economic growth and assist in the recovery and rebuilding efforts. This research evaluates the economic impact of tax policy investment incentives provided by the go zone act of 2005. Congress continues to use tax incentives to stimulate economic growth even though empirical research on the impact …
The Accounting Profession Goes To War: Accounting Contributions To World War Ii, Mark Ernest Jobe
The Accounting Profession Goes To War: Accounting Contributions To World War Ii, Mark Ernest Jobe
Electronic Theses and Dissertations
the World War II era ushered in a period of dynamic upheaval in American society. To safely navigate the stormy seas of commerce and governance, men of integrity, ability, and leadership were essential. Time and again, the nation turned to accountants to chart the proper course. And the accounting profession responded to the war and all its concomitant demands in a most splendid fashion. While the accounting profession was actively engaged in promoting the war effort, the war was exerting its own influences by shaping the duties, demands, and prestige of the accounting profession. The profession responded to the war …