Open Access. Powered by Scholars. Published by Universities.®

Accounting Commons

Open Access. Powered by Scholars. Published by Universities.®

2018

Discipline
Institution
Keyword
Publication
Publication Type
File Type

Articles 481 - 493 of 493

Full-Text Articles in Accounting

Codification Of Statements On Auditing Standard, Numbers 122 To 133, As Of January 2018, American Institute Of Certified Public Accountants (Aicpa) Jan 2018

Codification Of Statements On Auditing Standard, Numbers 122 To 133, As Of January 2018, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Codification Of Statements On Standards For Attestation Engagements, Number 18, As Of January 2018, American Institute Of Certified Public Accountants (Aicpa) Jan 2018

Codification Of Statements On Standards For Attestation Engagements, Number 18, As Of January 2018, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Toward Conflict Or Compromise? How Violent Metaphors Polarize Partisan Issue Attitudes, Nathan P. Kalmoe, Joshua R. Gubler, David A. Wood Jan 2018

Toward Conflict Or Compromise? How Violent Metaphors Polarize Partisan Issue Attitudes, Nathan P. Kalmoe, Joshua R. Gubler, David A. Wood

Faculty Publications

We know much about how opinion leaders drive mass partisan polarization with position-taking cues but little on how different message types polarize citizens, and who responds most to those messages attributes. This article contributes new insights by investigating how exposure to common violent metaphors interacts with audience personality traits to polarize partisans on issues. Building from research on conflict orientations, we theorize that aggressive rhetoric primes aggression in aggressive partisans, motivating greater intransigence on party positions. As a consequence, aggressive partisans are pulled further apart on issues, thereby reducing prospects for compromise. We find support for our predictions in two …


The Value To Management Of Using The Internal Audit Function As A Management Training Ground, Joseph V. Carcello, Marc Eulerich, Adi Masli, David A. Wood Jan 2018

The Value To Management Of Using The Internal Audit Function As A Management Training Ground, Joseph V. Carcello, Marc Eulerich, Adi Masli, David A. Wood

Faculty Publications

This study examines how using the internal audit function as a management training ground (MTG) impacts manager’s reliance on internal auditor recommendations. While prior research suggests that using internal audit as a MTG can adversely affect financial reporting quality, external audit fees, and internal audit efficiency, many internal audit functions use this practice. We study how this practice influences another important stakeholder—senior management. Based on survey results of 355 chief audit executives (CAEs), we find that CAEs perceive senior management to be more likely to use recommendations from MTG internal auditors than non- MTG internal auditors. To bolster the validity …


Violence, Aggression, And Ethics: The Link Between Exposure To Human Violence And Unethical Behavior, Joshua R. Gubler, Skye Herrick, Richard Price, David A. Wood Jan 2018

Violence, Aggression, And Ethics: The Link Between Exposure To Human Violence And Unethical Behavior, Joshua R. Gubler, Skye Herrick, Richard Price, David A. Wood

Faculty Publications

Can exposure to media portrayals of human violence impact an individual’s ethical decision making at work? Ethical business failures can result in enormous financial losses to individuals, businesses, and society. We study how exposure to human violence—especially through media—can cause individuals to make less ethical decisions. We present three experiments, each showing a causal link between exposure to human violence and unethical business behavior, and show this relationship is mediated by an increase in individual hostility levels as a result of exposure to violence. Using observational data, we then provide evidence suggesting that this relationship extends beyond the context of …


Aaa Research Relevance Task Force: Recommendations, David A. Wood Jan 2018

Aaa Research Relevance Task Force: Recommendations, David A. Wood

Faculty Publications

No abstract provided.


Do Accounting Firm Consulting Revenues Affect Audit Quality? Evidence From The Pre- And Post-Sox Eras*, Ling Lei Lisic, Linda A. Myers, Robert Pawlewicz, Timothy Seidel Jan 2018

Do Accounting Firm Consulting Revenues Affect Audit Quality? Evidence From The Pre- And Post-Sox Eras*, Ling Lei Lisic, Linda A. Myers, Robert Pawlewicz, Timothy Seidel

Faculty Publications

In recent years, public accounting firms have experienced a steady increase in the proportion of their revenues generated from consulting services. Although growth in consulting revenue following the Sarbanes-Oxley Act (SOX) has been generated primarily from services provided to nonaudit clients, regulators have expressed concerns about the potential implications of this increase for audit quality. In contrast, accounting firms assert that the expertise developed by their consulting professionals helps them to provide better quality audits. We examine the relation between the proportion of accounting firm consulting revenue to total revenue and audit quality and investor perceptions of audit quality. Because …


General Accounting And Auditing Developments, 2018/19; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2018

General Accounting And Auditing Developments, 2018/19; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Employee Benefit Plans Industry Developments - 2018; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa) Jan 2018

Employee Benefit Plans Industry Developments - 2018; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Employee Benefit Plans, January 1, 2018; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Jan 2018

Employee Benefit Plans, January 1, 2018; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Revenue Recognition, 2018; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Jan 2018

Revenue Recognition, 2018; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Women’S Initiatives Executive Committee: Educating, Advocating, Advancing, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee Jan 2018

Women’S Initiatives Executive Committee: Educating, Advocating, Advancing, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee

Guides, Handbooks and Manuals

No abstract provided.


Cpa Firm Sponsorship Success Toolkit, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee Jan 2018

Cpa Firm Sponsorship Success Toolkit, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee

Guides, Handbooks and Manuals

No abstract provided.