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Articles 7261 - 7290 of 39887
Full-Text Articles in Accounting
واقع التعليم المحاسبي في العراق ومدى انسجامه مع معايير التعليم المحاسبي الدولية ( دراسة تطبيقية لعينة من الجامعات العراقية), ناظم شعلان جبار
واقع التعليم المحاسبي في العراق ومدى انسجامه مع معايير التعليم المحاسبي الدولية ( دراسة تطبيقية لعينة من الجامعات العراقية), ناظم شعلان جبار
Muthanna Journal of Administrative and Economics Sciences
لقد أكدت الوقائع التاريخية حقيقة أن المجتمع الذي يقوم على نظام تربوي وعلمي منفتح ومتجدد سيحتل موقعا كبيرا في عملية البناء والتطور, وللجامعات دورا مهما في المجتمع من خلال تنفيذها لهذا الدور الذي تطلع به والنظر بجدية لما يمليه عليها اسهامها في تطور المجتمع. ولاشك أن مسؤولية إعداد محاسبين مؤهلين بالمهارات المهنية المطلوبة تقع على عاتق عدد من الجهات، ومن أبرز هذه الجهات مؤسسات التعليم العالي وذلك من خلال صياغة وتبني ومواكبة سياسات وأساليب تعليمية حديثة تركز على إكساب الطالب الجامعي القدرات والمهارات المهنية اللازمة وتنمي لديه التفكير التحليلي والابتكاري ,أن الأسلوب التقليدي المتبع حاليا لا يؤهل الطالب الجامعي بالقدر …
اثر ادراك قواعد الضريبة الاساسية على اجراءات التحاسب الضريبي (دراسة استطلاعية), صباح حسن مجبل, خضير مجيد علاوي
اثر ادراك قواعد الضريبة الاساسية على اجراءات التحاسب الضريبي (دراسة استطلاعية), صباح حسن مجبل, خضير مجيد علاوي
Muthanna Journal of Administrative and Economics Sciences
يهدف البحث الى بيان اهمية القواعد الاساسية للضريبة واثر ادراكها من قبل السلطة الضريبية في زيادة فاعلية الادارة الضريبية في عملية التحاسب الضريبي من خلال فرضية مفادها ان ضعف اجراءات التحاسب الضريبي ناتج عن انخفاض ادراك الادارة الضريبية للقواعد الاساسية للضريبة وتضمن البحث على جانب نظري وعملي وتم اعداد استبانه اعدت لهذا الغرض وبعد التحليل الاحصائي توصل الباحثان الى مجموعة من الاستنتاجات والتوصيات.
اختبار اثر العلاقة بين توزيعات الارباح و القيمة السوقية للأسهم باستخدام بعض من ادوات التحليل المالي دراسة تطبيقية لعينة من الشركات المدرجة في سوق العراق للاوراق المالية للفترة من 2010-2014, هند ضياء عبد الرسول
اختبار اثر العلاقة بين توزيعات الارباح و القيمة السوقية للأسهم باستخدام بعض من ادوات التحليل المالي دراسة تطبيقية لعينة من الشركات المدرجة في سوق العراق للاوراق المالية للفترة من 2010-2014, هند ضياء عبد الرسول
Muthanna Journal of Administrative and Economics Sciences
يهدف البحث الى يفحص العلاقة بين توزيعات الارباح والقيمة السوقية للاسهم المدرجة في سوق العراق للاوراق المالية , ومدى تأثره بالقدرة الربحية والتدفق النقدي الحر والرافعة المالية . وقد تم فحص هذه العلاقة بأستخدام تحليل الانحدار المتعدد .تكونت عينة البحث من 42 شركة مساهمة مدرجة في سوق العراق للاوراق المالية موزعة على قطاعات المصارف والمالية والخدمات والصناعية خلال الفترة 2010-2014.اظهرت نتائج البحث وجود علاقة ذات دلالة احصائية بين الارباح الموزعة والقيمة السوقية للاسهم في القطاعات عينة البحث كما بينت نتائج البحث عدم وجود اثر للرافعة المالية على العلاقة بين الارباح الموزعة والقيمة السوقية للاسهم .
الحقوق السياسية للأقليات الدينية في الدساتير العراقية دراسة مقارنة مع الحقوق السياسية لأهل الذمة في الفكر الإسلامي, لطيف عبد الحسين موسى
الحقوق السياسية للأقليات الدينية في الدساتير العراقية دراسة مقارنة مع الحقوق السياسية لأهل الذمة في الفكر الإسلامي, لطيف عبد الحسين موسى
Muthanna Journal of Administrative and Economics Sciences
من المعروف ان قواعد القانون الدستوري هي قواعد داخلية تنظم العديد من المسائل الهامة في الدولة , ومن ضمنها الحقوق والحريات العامة ، وقد اتجهت أكثر الدساتير في العالم إلى أحاطت هذه الحقوق ضمن مبادئ ونصوص دستورية وذلك للحيلولة من المساس بها والاعتداء عليها من أي جهة كانت .تعتبر حقوق الأقليات من أهم الملامح الأساسية للدساتير الديمقراطية ، لأنها تفسر كيف تحافظ الدولة عن حقوق الفئة القليلة بوجود الأغلبية وهم دائما أصحاب السلطة والقوة .سوف نسلط الضوء في هذا البحث على تعريف هذه الحقوق وأنواعها ، وكيف تعاملت الدساتير العراقية بمرور التاريخ مع الأقليات وحقوقهم السياسية، مثل حق الانتخاب ، …
دور نظام الرقابة الداخلية في كشف ورصد المخاطر الائتمانية في البنوك التجارية دراسة ميدانية في بنك الفلاحة والتنمية الريفية (Badr) الجزائر, بوطورة فضيلة, بقة الشريف
دور نظام الرقابة الداخلية في كشف ورصد المخاطر الائتمانية في البنوك التجارية دراسة ميدانية في بنك الفلاحة والتنمية الريفية (Badr) الجزائر, بوطورة فضيلة, بقة الشريف
Muthanna Journal of Administrative and Economics Sciences
يعد النظام المصرفي من أكثر الأنظمة التي تنطوي على مخاطر، والقروض البنكية تعد الخدمة الرئيسية وأهم مصدر لتحقيق العوائد بالنسبة للبنوك التجارية، وبقدر أهمية القروض كمصدر للعوائد بقدر ما تشكل مصدرا حقيقيا للمخاطرة، حيث لا وجود لقرض دون مخاطرة، وفي هذا الوضع تصبح البنوك مجبرة على تقدير تلك المخاطر، والتنبؤ بها للتقليل منها إلى أدنى حد وفي وقت قياسي. وتعتبر الرقابة المركزة على المخاطر أحد الأدوات والأساليب الرقابية الجديدة التي تعمل على الحد من تزايد المخاطر الإئتمانية والمصرفية.تهدف هذه الدراسة إلى التعرف على مساهمة نظام الرقابة الداخلية وفعاليتها في عملية إدارة مخاطر الإئتمان في بنك الفلاحة والتنمية الريفية، ولقد تم …
2015 Trends In The Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, American Institute Of Certified Public Accountants (Aicpa)
2015 Trends In The Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Development Of A Fuzzy Linear Programming Model For Allocation Of Inoperability In Economic Sectors Due To Loss Of Natural Resource Inputs, Raymond R. Tan, Kathleen B. Aviso, Michael Angelo B. Promentilla, Krista Danielle S. Yu, Joost R. Santos
Development Of A Fuzzy Linear Programming Model For Allocation Of Inoperability In Economic Sectors Due To Loss Of Natural Resource Inputs, Raymond R. Tan, Kathleen B. Aviso, Michael Angelo B. Promentilla, Krista Danielle S. Yu, Joost R. Santos
DLSU Business & Economics Review
The inoperability input-output model (IIM) has recently been proposed as an extension of conventional input-output analysis for assessing the vulnerability of interdependent infrastructures to various perturbations, such as natural disasters, industrial accidents, and deliberate attacks. The IIM framework makes use of a dimensionless risk metric called inoperability, which quantifies the degree of failure of a system on a scale ranging from 0 (normal state) to 1 (total failure). This inoperability is then assumed to propagate through any given industrial network after being induced by initial demand or supply-side perturbations. This work presents a fuzzy linear programming (FLP) model to allocate …
Initiating Women Empowerment And Youth Development Through Involvement In Non- Formal Education In Three Selected Parishes: An Action Research On Poverty Alleviation, Divina M. Edralin, Maria Victoria P. Tibon, Florenz C. Tugas
Initiating Women Empowerment And Youth Development Through Involvement In Non- Formal Education In Three Selected Parishes: An Action Research On Poverty Alleviation, Divina M. Edralin, Maria Victoria P. Tibon, Florenz C. Tugas
DLSU Business & Economics Review
This article elaborates on an action research undertaken by three researchers from a business school of a leading university in the Philippines on the contribution of non-formal education programs in poverty alleviation, aimed to initiate women empowerment and youth development among selected women and youth in the parishes they belong to. Non-formal education programs such as home-based livelihood program, parenting for women, leadership, character building, values clarification, and priority setting for women and youth were administered as a way to reduce the selected parishioners’ vulnerabilities arising from poverty. Using outcome mapping as a project cycle management tool, changed behaviours, attitudes, …
Bank Holding Companies’ Accounting Versus Economic Hedging Activities In The Sfas 133 Framework, Veliota Drakopoulou
Bank Holding Companies’ Accounting Versus Economic Hedging Activities In The Sfas 133 Framework, Veliota Drakopoulou
Business Administration - Worldwide
The goal of this research was to investigate the controversy surrounding the inability of Statement of Financial Accounting Standard No. 133 (SFAS 133), Accounting for Derivative Instruments and Hedging Activities to portray the economics of hedging. This research examined whether or not the possibility of increased volatility evolved from economic hedges that do not qualify for hedge accounting under SFAS 133 prompted Bank Holding Companies (BHCs) to adjust their corporate risk management strategy to one that is more accounting responsive. Based on the results of this research, BHCs' which increased the level of accounting hedges and decreased the level of …
Three Studies Examining Nonprofessional Investors' Decision Making, Anis Triki
Three Studies Examining Nonprofessional Investors' Decision Making, Anis Triki
Electronic Theses and Dissertations
This dissertation consists of three studies exploring nonprofessional investors' decision making. Technological advancements witnessed by the capital markets in recent years have caused significant changes to the dissemination and use of information, particularly by nonprofessional investors. Among these developments is the growth of social media that allows anyone to post information upon which others may rely and the availability of DAs that assist decision makers in evaluating the quality of information reported by an organization. The purpose of this dissertation is to investigate the benefits of using DAs that are capable assessing the quality of information reported to capital market …
Three Studies Examining The Effects Of Psychological Distance On Judgment And Decision Making In Accounting, Martin Weisner
Three Studies Examining The Effects Of Psychological Distance On Judgment And Decision Making In Accounting, Martin Weisner
Electronic Theses and Dissertations
This dissertation comprises three studies, a literature review and two experimental studies, that center on the effects of psychological distance on judgment and decision-making in accounting. Construal level theory (CLT) of psychological distance (Liberman and Trope 1998; Trope and Liberman 2003), a framework recently developed in the field of social psychology, constitutes the theoretical foundation for each study. The first study reviews extant literature on CLT and illustrates the theory's potential for investigating previously unexplained phenomena within the accounting domain. Selected publications that apply CLT in contexts that are of particular interest to accounting researchers are emphasized and a series …
Impact Of Fiscal Decentralization On Quality Financial Reporting At The Districts In Ghana, Abdul-Malik Seidu Zakaria
Impact Of Fiscal Decentralization On Quality Financial Reporting At The Districts In Ghana, Abdul-Malik Seidu Zakaria
Walden Dissertations and Doctoral Studies
This study examined the impact of fiscal decentralization on quality financial reporting at the local government level in Ghana. The study is important because it provides development partners with the assurance that Metropolitan, Municipal, and District Assemblies (MMDAs) funds are used for their intended purposes. The study was based on the theory of local public expenditures, which posits that fiscal decentralization may enhance local capacities for service delivery. The key research question examined the extent to which fiscal decentralization has influenced quality financial reporting at the local level. The research design was quantitative, randomly sampling stakeholders in the local government …
Aicpa Annual Report, 2014-2015; Perspectives, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Annual Report, 2014-2015; Perspectives, American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Does The Pcaob Inspection Have An Effect On Audit Fees And Audit Quality?, Elizabeth Schwartzhoff Johnson
Does The Pcaob Inspection Have An Effect On Audit Fees And Audit Quality?, Elizabeth Schwartzhoff Johnson
LSU Doctoral Dissertations
I investigate the effects of the issuance of the PCAOB Part II report on audit fees and audit quality. The PCAOB replaced the peer review auditor program with an independent inspection of audit firms. Upon completion of each inspection, the PCAOB issues inspection reports that include a public portion (Part I) of identified audit deficiencies, and most include a nonpublic portion (Part II) of identified quality control weaknesses which is not disclosed publicly unless the audit firm does not sufficiently complete remediation during the next 12 months. Upon issuance of the Part II report, I find that audit firms experience …
The Ethicality And Financial Impact Of Paying Collegiate Athletes, Keaton J. Vann
The Ethicality And Financial Impact Of Paying Collegiate Athletes, Keaton J. Vann
Honors Theses
The purpose of this study is to explain why collegiate athletes should be paid and the financial impact of paying them. The study looks at how the NCAA's student-athlete model has exploited collegiate athletes and denied them from receiving a share of the revenues they generate each year. It includes the reasons for paying players, and the troubles athletes go through because of the way the NCAA is orchestrated. The goal is to determine the financial effect of paying athletes across the NCAA, as well as by divisions and conferences. Additionally, the financial statements of the NCAA and some of …
The Effect Of Information Choice On Auditors’ Judgments And Confidence, Steven D. Smith, William B. Tayler, Douglas F. Prawitt
The Effect Of Information Choice On Auditors’ Judgments And Confidence, Steven D. Smith, William B. Tayler, Douglas F. Prawitt
Faculty Publications
Previous research finds that individuals place more weight on information when they choose to obtain it than when they acquire it without explicit choice. We examine whether litigation risk and auditor experience influence auditors’ susceptibility to this information choice effect. In our experiment, auditor participants evaluate the likelihood of an inventory obsolescence issue for a hypothetical client subsidiary. We find that in a high litigation risk setting, less-experienced auditors weight information they choose to acquire more heavily than do less-experienced auditors who acquire the same information without choice. Further, we predict and find that auditors choosing to acquire information are …
The Usefulness Of Historical Accounting Reports, Michael S. Drake, Darren T. Roulstone, Jacob Thornock
The Usefulness Of Historical Accounting Reports, Michael S. Drake, Darren T. Roulstone, Jacob Thornock
Faculty Publications
In this study we investigate the usefulness of historical accounting reports(10-Ks and 10- Qs) by examining four settings where we expect investors to acquire historical reports in order to obtain qualitative and quantitative information that contextualizes and conditions information released in the current period. Using a novel dataset that tracks user requests for accounting reports stored in the SEC EDGAR database, we find that requests for historic reports during the fiscal year are positively associated with financial reporting complexity and that requests around earnings announcements are positively associated with accounting discretion and negative earnings shocks (particularly for conservative firms). Finally, …
Tunneling Through Non-Operational Fund Occupancy: An Investigation Based On Officially Identified Activities, Guohua Jiang, Pingui Rao, Heng Yue
Tunneling Through Non-Operational Fund Occupancy: An Investigation Based On Officially Identified Activities, Guohua Jiang, Pingui Rao, Heng Yue
Research Collection School Of Accountancy
In this paper, we investigate the problem of controlling shareholder Non-Operational Fund Occupancy (NOFO) in China, where controlling shareholders directly take funds away from listed firms without matching business transactions. The NOFO problem was an evident and widely used tunneling activity in China and was identified by the securities market regulators. Unlike previous literature that used indirect measures of tunneling, we directly collect the actual amounts of NOFO from mandated disclosures and utilize this direct measure of tunneling in a series of empirical tests. First, we examine and find that various mechanisms such as ownership structure, corporate governance and institutional …
Continuing Professional Development In The Accounting Profession: Practices And Perceptions From The Asia Pacific Region, Paul De Lange, Beverley Jackling, Themin Suwardy
Continuing Professional Development In The Accounting Profession: Practices And Perceptions From The Asia Pacific Region, Paul De Lange, Beverley Jackling, Themin Suwardy
Research Collection School Of Accountancy
Drawing on research in the sociology of professions as a reference point, this study examines the practices and perceptions of professional accountants towards the requirements of IES7 on continuing professional development (CPD). Responses from 1310 accountants in the Asia Pacific region suggest while increasing globalisation has led to more unified standards of professionalism, the perceptions of these standards are not uniform across the region. While there is some consensus that the ongoing development of accounting as part of globalisation, significant differences were identified in perceptions towards CPD offerings between professional accountants in developed economies, compared with emerging economies. Differences in …
Short Selling Pressure, Stock Price Behavior, And Management Forecast Precision: Evidence From A Natural Experiment, Yinghua Li, Liandong Zhang
Short Selling Pressure, Stock Price Behavior, And Management Forecast Precision: Evidence From A Natural Experiment, Yinghua Li, Liandong Zhang
Research Collection School Of Accountancy
Using a natural experiment (Regulation SHO), we show that short selling pressure and consequent stock price behavior have a causal effect on managers' voluntary disclosure choices. Specifically, we find that managers respond to a positive exogenous shock to short selling pressure and price sensitivity to bad news by reducing the precision of bad news forecasts. This finding on management forecasts appears to be generalizable to other corporate disclosures. In particular, we find that, in response to increased short selling pressure, managers also reduce the readability (or increase the fuzziness) of bad news annual reports. Overall, our results suggest that maintaining …
Managing Fit Between Organizational Functionality, Package Features And Stakeholder Needs During Enterprise Accounting Systems Implementation: A Process Analysis, Gary Shan Shi Pan, Sl Pan, Chu Yeong Lim
Managing Fit Between Organizational Functionality, Package Features And Stakeholder Needs During Enterprise Accounting Systems Implementation: A Process Analysis, Gary Shan Shi Pan, Sl Pan, Chu Yeong Lim
Research Collection School Of Accountancy
Multiple stakeholder involvement in Enterprise System implementations makes it challenging. Using Fiedler’s (2005) contingency theory of leadership as an analytical lens, this study examines the Organization-Package-Stakeholder (OPS) fit, managing fit between organizational functionality, package features and stakeholder needs during ES implementations. We develop a framework on managing OPS fit in the implementation of Learning Environment Online (LEO) system at the Republic Polytechnic (RP) of Singapore. The leadership styles suited to each of the three system development phases of planning, development and post-implementation are moderated by situational contingency variables. The interplay between the contingency variables power (legitimizing, applying and reserving), knowledge …
Asset Price Bubbles With Specific Focus On Stock Prices In Pakistan, Nawaz Ahmad, Rizwan Raheem Ahmed, Yaseen Ahmed Meenai
Asset Price Bubbles With Specific Focus On Stock Prices In Pakistan, Nawaz Ahmad, Rizwan Raheem Ahmed, Yaseen Ahmed Meenai
Business Review
This research paper is an attempt to investigate Asset Price Bubbles (APB) with reference to Pakistan stock market. The analysis of time series graph shows a linear trend between Consumer Price Index (CPI) and Money Supply Index (M2I) whereas a nonlinear trend with stock prices. Moreover, the graph also shows an unequal spread with the stock prices, which indicate Heteroskedasticity. Then, descriptive statistics test shows high Standard Deviations for stock prices compared with CPI and M2I, which indicate a higher volatility in stock prices. Finally, the hypothesis test for equality of variance concluded the presence of Asset Price Bubbles by …
Impact Of Board Characteristics And Audit Committee On Financial Performance: A Study Of Manufacturing Sector Of Pakistan, Arfan Ali, Saad Bin Nasir
Impact Of Board Characteristics And Audit Committee On Financial Performance: A Study Of Manufacturing Sector Of Pakistan, Arfan Ali, Saad Bin Nasir
Business Review
The research will examine the role of corporate governance (CG) practices on firm’s financial performance. Population of this research will be manufacture sector of Pakistan. For the purposes of measurement of impact of corporate governance practices such as board size, board independence, CEO/chairman duality and audit committee will take as independent variables and for the measurement of firm’s performance return on assets and return on equity will take as dependent variables. Panel data regression model will used to estimate the impact of CG on firm performance.
Can Fair Value Accounting Create A Cognitive Bias? The Effects Of Recognized Level 3 Fair Value On Manager Selling Decisions, Karen Y. Green
Can Fair Value Accounting Create A Cognitive Bias? The Effects Of Recognized Level 3 Fair Value On Manager Selling Decisions, Karen Y. Green
Theses and Dissertations
This study examines the effects of the discretion allowed in fair value accounting on manager selling decisions of Level 3 fair value assets and liabilities. Grounded in motivated reasoning and prospect theory, the discretion permitted for Level 3 fair value assets and liabilities is predicted to have behavioral consequences. The study employs a 2 X 2 between- participant design, manipulating a conservative level of the discretion used to ascertain the fair value (more or less conservative) and the volatility of the historically recognized fair value (low or high). Both graduate students and accounting professionals were asked to read a case …
Ceo Managerial Ability, Corporate Investment Quality, And The Value Of Cash, Huiqi Gan
Ceo Managerial Ability, Corporate Investment Quality, And The Value Of Cash, Huiqi Gan
Theses and Dissertations
This study investigates how CEO managerial ability affects investment quality, investment efficiency, and the value of cash. Specifically, I examine whether higher managerial ability is associated with higher M&A quality, more efficient capital investments, and higher value of cash. Investment decision-making and implementation can signal a CEO’s managerial ability (Stein 2003), and shareholders assign more value to the cash of those firms with high ability CEOs. Thus, I predict that more able CEOs conduct higher quality M&A and make more efficient capital investment decisions. I also propose that the value of cash is higher for firms with more able CEOs. …
An Analysis Of Insider Dysfunctional Behavours In An Accounting Information System Environment, Mohd Saiyidi Mat Roni
An Analysis Of Insider Dysfunctional Behavours In An Accounting Information System Environment, Mohd Saiyidi Mat Roni
Theses: Doctorates and Masters
Insider deviant behaviour in Accounting Information Systems (AIS) has long been recognised as a threat to organisational AIS assets. The literature abounds with a plethora of perspectives in attempts to better understand the phenomenon, however, practitioners and researchers have traditionally focussed on technical approaches, which, although they form part of the solution, are insufficient to address the problem holistically. Managing insider threats requires an understanding of the interconnectedness between the human and contextual factors in which individuals operate, since technical methodologies in isolation have the potential to increase rather than reduce insider threats. This dilemma led many scholars to examine …
Insights Into Large Audit Firm Sampling Policies, Brant E. Christensen, Randal J. Elder, Steven M. Glover
Insights Into Large Audit Firm Sampling Policies, Brant E. Christensen, Randal J. Elder, Steven M. Glover
Faculty Publications
Changes in the audit profession after Sarbanes-Oxley, including mandatory audits of internal control over financial reporting and PCAOB oversight and inspection of audit work, have potentially changed the nature and extent of audit sampling in the largest accounting firms. In our study, ‘‘Behind the Numbers: Insights into Large Audit Firm Sampling Policies’’ (Christensen, Elder, and Glover 2015), we administered an extensive, open-ended survey to the national offices of the Big 4 and two other international accounting firms regarding their firm’s audit sampling policies. We find variation among the largest firms’ policies in their use of different sampling methods and in …
Compensation Or Feedback: Motivating Performance In Multidimensional Tasks, Margaret H. Christ, Scott A. Emett, William B. Tayler, David A. Wood
Compensation Or Feedback: Motivating Performance In Multidimensional Tasks, Margaret H. Christ, Scott A. Emett, William B. Tayler, David A. Wood
Faculty Publications
Employees often perform tasks with multiple dimensions. In this study, we examine how employees’ performance on multidimensional tasks differs under different control structures. We conduct two experiments in which we manipulate the presence of compensation controls and the presence of feedback controls on multiple task dimensions. Our findings suggest that when employees are compensated on multiple dimensions they commit to multiple goals and divide their attention among those task dimensions. However, when feedback controls are implemented on one task dimension with compensation controls on another dimension, employees can improve performance on individual dimensions as well as their overall task performance. …
Controls And The Asymmetric Stickiness Of Norms, Scott A. Emett, Ronald N. Guymon, William B. Tayler, Donald Young
Controls And The Asymmetric Stickiness Of Norms, Scott A. Emett, Ronald N. Guymon, William B. Tayler, Donald Young
Faculty Publications
This study investigates how formal control systems and the behavior of peers influence behavior in accounting settings. We manipulate formal controls and peer behavior (social norms) in a laboratory experiment, allowing us to precisely investigate the interactive effect of these two factors on behavior. We provide evidence that weak controls lead to more socially-interested behavior, while strong controls lead to more self-interested behavior. We also provide evidence that individuals conform more to social norms that conflict with the behavior that formal controls induce. Finally, we find that individuals preferentially attend and conform to the self-interested actions of peers (as opposed …
Rotational Internal Audit Programs And Financial Reporting Quality: Do Compensating Controls Help?, Margaret H. Christ, Adi Masli, Nathan Y. Sharp, David A. Wood
Rotational Internal Audit Programs And Financial Reporting Quality: Do Compensating Controls Help?, Margaret H. Christ, Adi Masli, Nathan Y. Sharp, David A. Wood
Faculty Publications
A report from the Institute of Internal Auditors finds that a majority of Fortune 500 companies systematically rotate internal auditors out of the internal audit function and into operational management (IIA, 2009a). We use semi-structured interviews with 11 chief audit executives and 2 audit committee chairmen to develop an initial framework focusing on how this practice affects financial reporting quality. We then test these associations with archival data and find that companies that use a rotational staffing model for the internal audit function have significantly lower financial reporting quality than companies that do not. However, we find that several compensating …