Accountancy
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The effect of increases in board independence on financial reporting quality
(Emerald Publishing, 2023-04-25)Purpose: This paper aims to examine the relation between SEC regulations centered on board of director independence and financial reporting quality and investigates the different routes to board independence. Design/meth ... -
Adaptive scaffolding toward transdisciplinary collaboration: Reflective polyvocal self-study
(Springer International Publishing, 2022-12-16)Contemporary global challenges require experts from various disciplines to work together. Since every field of knowledge has its unique language and discipline-based culture, collaborative inquiry presents an additional ... -
Did friendship impair the auditor’s independence?
(American Accounting Association, 2022-06-09)The objective of this case is to help students identify potential violations of independence between a member of an external financial statement audit team and a client employee. Additionally, this case informs students ... -
Early Earnings Releases and the Role of Accounting Quality
(American Accounting Association, 2021-12-01)More than half of U.S. public companies announce earnings before audit completion. We examine how accounting quality, as a measure of the ex ante reliability of earnings, affects the decision to release earnings early. ... -
The effects of ethnic diversity and friendship ties on managers' emotional exhaustion: A network-based case study of Caribbean information technology firms
(Emerald Publishing Limited, 2022-03-07)Purpose – The purpose of this article is to empirically examine the relationship between managers’ emotional exhaustion and the ethnic diversity, workload requirements, and friendship ties within their work-groups. D ... -
Bank audit fee pressure during the financial crisis
(American Accounting Association, 2020)This study examines the pressure on bank audit fees during the height of the financial crisis. I employ a prior year benchmark audit fee method and compare it to the actual audit fee to determine the amount of fee pressure ... -
Transparency regulation and stock price informativeness: evidence from the european union’s transparency directive
(American Accounting Association, 2019)We examine changes in stock price informativeness following the European Union’s Transparency Directive (TPD). The TPD, implemented by country between 2007 and 2009, enhanced corporate transparency through mandating regular ... -
Determinants of auditor going concern reporting in the banking industry
(American Accounting Association, 2018-11)We develop and test a model of the determinants of going concern reporting for banks. Banks are an essential component of the economy, but most audit market studies exclude them because they have significant differences ... -
Competition, proprietary costs of financial reporting, and financial statement comparability
(SAGE, 2018-12-16)Competitors often pay close attention to rivals’ financial reports. For firms with high levels of proprietary information, competition may increase the costs of public disclosure. Theory suggests that such costs, which we ... -
Employee benefit plan audits: the current state and future direction
(American Accounting Association, 2018)Employee benefit plans represent vital components of our economic system and are a critical employment and retirement consideration for many individuals and the organizations that employ them. Surprisingly, the extant ... -
Audit firms as networks of offices
(American Accounting Association, 2018-08)Prior audit research suggests that most, if not all, audit quality can be explained at the office level. However, the question remains of whether office-level audit quality is contingent on how individual offices relate ... -
Reexamination of earnings management before and after SOX: Evidence from SEC staff accounting bulletins 99-100
(Elsevier, 2018-03)A substantial literature suggests that earnings management improved for U.S. firms in the post 2002 time period as a result of the Sarbanes-Oxley Act (henceforth, SOX) (Coates and Srinivasan, 2014) which was passed in the ... -
Understanding auditors' sense of responsibility for detecting fraud within organizations
(Springer Nature, 2018-06)The objective of this study is to evaluate auditors' perceived responsibility for fraud detection. Auditors play a critical role in managing fraud risk within organizations. Although professional standards and guidance ... -
Comparability and cost of equity capital
(American Accounting Association, 2017-06)We investigate how the comparability of a company's financial statements is related to its cost of equity capital. The Financial Accounting Standards Board's (FASB 2010) Statement of Financial Accounting Concept No. 8 ... -
The Marriage of Sharon and Henry Sawbones: A Forensic Case Illustrating the Use of a Tax Return in a Litigation Advisory Services Context
(American Accounting Association, 2015-07)This case is designed for use in a forensic accounting curriculum at the undergraduate or graduate level. The case contains no allegations of fraud. Rather, it illustrates the subset of forensic accounting referred to as ... -
Can agent cheap talk mitigate agency problems in the presence of a noisy performance measure? An experimental test in a single- and multi-period setting
(American Accounting Association, 2012-12)Given traditional agency theory assumptions and unobservable effort in a single-period setting, a moral hazard arises in which the agent is expected to shirk and provide the minimal possible effort after contracting with ... -
Trends in accounting student characteristics: results from a 15‐Year longitudinal study at FSA schools
(American Accounting Association, 2008-08)This article updates the results from a continuing longitudinal study of characteristics of accounting students, sponsored by the Federation of Schools of Accountancy (FSA) since 1991. Specifically, it reports trends in ... -
No, the sky is not falling: evidence of accounting student characteristics at FSA schools, 1995–2000
(American Accounting Association, 2002-08)This article presents the most recent results of an ongoing, longitudinal study of characteristics of accounting students conducted by the Federation of Schools of Accountancy (FSA). Surveys were administered to seniors ... -
Auditor acceptance of dysfunctional audit behavior: an explanatory model using auditors' personal characteristics
(American Accounting Association, 2003-02)Dysfunctional behavior (DB) and staff turnover are associated with decreased audit quality (Public Oversight Board 2000). Dysfunctional behaviors such as premature sign‐off, gathering of insufficient evidence, altering or ... -
The mobile home monster: a forensic case in the use of public records to locate assets
(American Accounting Association, 2013-07-10)This case is designed for an introductory fraud examination or forensic accounting course. It is based upon an actual case that was investigated by the lead author working as a forensic accountant. The case provides students ...
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