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The Information Content of Supplemental Reserve-Based Replacement Measures Relative to that of Historical Cost income and its Cash and Accrual Components of Oil and Gas Producing Companies

Description: This study examined whether three reserve-based quantity replacement measures and three reserve-based value replacement measures have incremental information content beyond that of historical earnings and its cash and accrual components. This study also examined whether the cash and accrual components of earnings have incremental information content beyond that of earnings.
Date: May 1992
Creator: Spear, Nasser A. (Nasser Abdelmonem)
Partner: UNT Libraries
open access

An Analysis of Factors Associated with Voluntary Disclosure of Management's Responsibilities for Internal Control

Description: The purpose of this study was to identify company characteristics associated with the presence of disclosures regarding internal control in the annual report. Gibbins, Richardson and Waterhouse [1990] have developed a framework from which to examine financial disclosure,. These authors define two dimensions of a company's disclosure position; opportunism and ritualism. I examined the association between variables representing the dimensions identified by these authors and a company's decision r… more
Date: August 1992
Creator: Tanner, Margaret Morgan
Partner: UNT Libraries
open access

An Analysis of the Accounting System of the Quincy Mining Company: 1846-1900

Description: This historical study examines the evolution of the accounting system of the Quincy Mining Company between 1846 and 1900. The external financial reporting practices and internal accounting procedures of the firm are defined and interpreted in the context of three time periods that portray the formation, growth and maturation of the firm. Each period reflects unique economic and social conditions that are associated with changes in the firm's accounting system. A cross temporal analysis of these… more
Date: December 1992
Creator: Michael, Rodney R. (Rodney Richard)
Partner: UNT Libraries
open access

The Effects of Interactions with IRS Employees on Tax Practitioners' Attitudes toward the IRS

Description: The purpose of this study was to determine the effects of interactions with IRS employees on tax practitioners' attitudes toward the IRS. The mission of the IRS is to inspire the highest degree of public confidence as it collects the proper amount of tax revenues at the least cost to the public. The IRS believes it must project a favorable image to tax practitioners in order to foster a high level of support for its mission. Prior surveys of tax practitioners found that practitioners have gener… more
Date: December 1992
Creator: Gutierrez, Theresa Kay
Partner: UNT Libraries
open access

The Impact of Ambiguity and Risk on the Auditor's Assessment of Inherent Risk and Control Risk

Description: The purpose of this study was to try to identify the impact of ambiguity and risk on the auditor's judgment about inherent risk and control risk when planning the audit. A second purpose was to determine how ambiguity tolerance/intolerance affects judgment.
Date: August 1993
Creator: Guess, Aundrea Kay
Partner: UNT Libraries
open access

An Analysis of Confidence Levels and Retrieval of Procedures Associated with Accounts Receivable Confirmations

Description: The study addresses whether differently ordered accounts receivable workprograms and task experience relate to differences in judgments, confidence levels, and recall ability. The study also assesses how treated and untreated inexperienced and experienced auditors store and recall accounts receivable workprogram steps in memory in a laboratory environment. Additionally, the question whether different levels of experienced auditors can effectively be manipulated is also addressed.
Date: December 1993
Creator: Rogers, Violet C. (Violet Corley)
Partner: UNT Libraries
open access

An Analysis of Corporate Accounting and Reporting Practices in Bahrain

Description: The primary objective of this dissertation is to determine the factors that have shaped the corporate financial reporting practices in Bahrain. Prior researchers have offered two explanations, environmental factors and cultural importation, for the emergence of financial reporting practices in developing countries. The environmental explanation suggests that a nation's financial reporting practices will be shaped by its socioeconomic structure. The cultural importation explanation states that t… more
Date: December 1993
Creator: Abdul-Rahim, Hassan M.
Partner: UNT Libraries
open access

An Analysis of the Cost Accounting Literature of the United States from 1925 to 1950

Description: This research examines the assertions made by Johnson and Kaplan (1987) that cost accounting lost relevance after 1925 due to the dominance of financial accounting, to an academic preoccupation with financial accounting, to the disappearance of engineers and to a managerial emphasis on financial measures of net income and earnings per share. Additionally, the research looks at environmental effects on cost accounting, both economic and governmental.
Date: December 1993
Creator: Vollmers, Gloria Lucey
Partner: UNT Libraries
open access

The Early Adoption of Accounting Standards as an Earnings Management Tool

Description: Many corporate managers elect to adopt a new Statement of Financial Accounting Standard (SFAS) early instead of waiting until the mandatory adoption date. This study tests for evidence that managers use early adoption as an earnings management tool in a manner consistent with one or more positive accounting theories.
Date: December 1993
Creator: Smith, Pamela Ann, 1959-
Partner: UNT Libraries
open access

The Impact of the 1986 and 1987 Qualified Plan Regulation on Firms' Decision to Switch from Defined Benefit to Defined Contribution for Plans Larger than 100 Participants

Description: The purpose of this research was to examine the United States population of plans with over 100 participants to determine the extent of the reaction away from defined benefit plans resulting from the 1986 and 1987 legislation.
Date: December 1993
Creator: Bradley, Linda Jacobsen
Partner: UNT Libraries
open access

A Process Analysis of Lenders' Use of FAS 95 Cash Flow Information

Description: This study uses concurrent verbal protocol analysis to examine the decision processes of lenders as they evaluate the financial information of a loan applicant. Of specific interest is the lenders' use of Statement of Financial Accounting Standards Board No. 95 (FAS 95), Statement of Cash Flows, in that decision process.
Date: May 1994
Creator: Reither, Cheri L. (Cheri Lynn)
Partner: UNT Libraries
open access

Accounting Regulation and Information Asymmetry in the Capital Markets: An Empirical Study of Accounting Standard SFAS no 87

Description: This study uses both basic and self-selection regression models to test three hypotheses about the effect of SFAS 87 disclosures on information asymmetry during 1985- 1987. Both types of models test the hypotheses after controlling for changes in the inventory holding and order processing costs of the spread, while the self-selection models also control for potential self-selection bias.
Date: August 1994
Creator: Lin, Wen-shan
Partner: UNT Libraries
open access

Accounting Measurement Bias and Executive Compensation Systems

Description: This dissertation presents empirical evidence intended to help answer two research questions. The first question asks whether executive compensation systems appear to exploit the bias in accounting-based performance measures in order to reduce the volatility in executive compensation and to allocate incentives more effectively across the range of activities performed by the executive. The second question asks whether compensation systems systematically differ between firms that use alternative … more
Date: December 1994
Creator: Boone, Jeffery Paul
Partner: UNT Libraries
open access

The Effect of Auditor Knowledge on Information Processing during Analytical Review

Description: Auditors form judgments by integrating the evidence they gather with information stored in memory (knowledge). As they acquire experience, auditors have the opportunity to learn how different patterns of evidence are associated with particular audit problems. Research in experimental psychology has demonstrated that individuals with task-specific experience can match the cues they encounter with patterns they have learned, and form judgments without consciously analyzing the individual cues. Ac… more
Date: February 1995
Creator: O'Donnell, Ed
Partner: UNT Libraries
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Environmental Determinants and Choice of Project Evaluation Techniques in US and UK Firms

Description: The purpose of this dissertation is to develop a theory that helps explain the conditions under which firms select certain project evaluation techniques. This study uses contingency theory to analyze the impact of environmental uncertainty on the choice of project evaluation techniques. In addition to a direct measure of uncertainty, several dimensions of uncertainty are included in this study. These dimensions of uncertainty include control structure, method of financing, foreign assets, metho… more
Date: May 1996
Creator: Smolarski, Jan M. (Jan Mietek)
Partner: UNT Libraries
open access

An Analysis of the Incremental Information Gain in Combining Economic, Socio-Political, and Joint-Decision Characterizations in a Study of Accounting Choice: the Case of SFAS 106

Description: Typical accounting studies attempting to explain accounting method choice employ positive theoretical hypotheses and test for association between adoption method or adoption timing and economic measures that focus upon specific firm stakeholders. Such studies addressing the adoption and impact of SFAS 87, "Employer's Accounting for Pensions," yield mixed and contradicting results. Various researchers have suggested that traditional economic analysis often fails to capture important explanatory … more
Date: August 1996
Creator: Baker, Pamela Smith (Pamela Smith Elaine)
Partner: UNT Libraries
open access

Examination of the Effects of Experience and Missing Information on Tax Preparer Judgment

Description: This research examines how experience and missing information affect judgments of tax return preparers. Tax return preparers may often be faced with the problem of incomplete information, and their responses to this problem may be conditioned by whether or not they recognize information is missing. Based on the Holland et al.'s cognitive theory of induction as applied to tax judgment by Marchant et al., it was hypothesized that experienced tax preparers would correctly classify more items as to… more
Date: August 1996
Creator: Lewis, Judy D. (Judy Dianne)
Partner: UNT Libraries
open access

A Test of Alfred Chandler's Theory of Corporate Control

Description: Alfred Chandler, in Scale and Scope: The Dynamics of Industrial Capitalism (1990), suggests that the acquisition of targets is an alternative to direct investment in research and development (R&D). Chandler suggests that the failure of accounting to recognize investment in R&D as an asset may have made R&D less attractive. This study focuses on the relationship between investment in R&D and capital expenditures and a set of partitions based on Chandler's three technology types ("hightech," "sta… more
Date: August 1996
Creator: Schmidt, George Leo
Partner: UNT Libraries
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An Examination of the Accounting Debate over the Determination of Business Income: 1945-1952

Description: George O. May's (1952) prescient statement that "if accounting had not already become, it was well on its way to becoming a political phenomenon" provides the motivation for this study. Changing socioeconomic relationships in the post-World War II period make it an ideal period to examine the politicalization of accounting. Keynesian economic policies justified active government intervention in the economy to manage demand and ensure full employment. No longer could it be assumed that competiti… more
Date: December 1996
Creator: Pence, Diana Kay
Partner: UNT Libraries
open access

Financial Reporting in Poland: Privatization of Select Firms Traded on the Warsaw Stock Exchange

Description: Poland's transition from a centrally-planned economy (CPE) to a market economy began in 1989. Building a market economy out of the failures of a CPE represents an unprecedented process in the history of economic development. At the core of the transition is the privatization of state-owned enterprises (SOEs). Many problems encountered during privatization are accounting related, and before privatization can occur valuation issues must be resolved. What has been the role of accounting in Poland'… more
Date: December 1996
Creator: De la Rosa, Denise M. (Denise Mary), 1949-
Partner: UNT Libraries
open access

The Impact of Contextual Variables on Internal Auditors' Propensity to Communicate Upwardly

Description: The author examined whether contextual variables impact internal auditors' self-assessed likelihood of whistleblowing. The author synthesized a theoretical framework and developed research hypotheses that predict relationships between the self-assessed likelihood of whistleblowing and (1) magnitude of the consequences (2) channels of communication and (3) type of wrongdoing. To test these hypotheses, the author provided internal auditors (n=123) with a scenario and asked them to self-assess the… more
Date: December 1996
Creator: Tolleson, Thomas D. (Thomas Dale)
Partner: UNT Libraries
open access

The Effect of Different Forms of Accounting Feedback, Cost Aggregation and Pricing Knowledge on Profitability and Profit Estimation

Description: This study extends a research stream calling for further research regarding pricing and accounting feedback. Marketing executives rely heavily on accounting information for pricing decisions, yet criticize accounting feedback usefulness. To address this criticism, this research integrates the cognitive psychology and accounting literature addressing feedback effectiveness with pricing research in the marketing discipline. The research extends the scope of previous accounting feedback studies by… more
Date: May 1997
Creator: Smith, David M., 1961-
Partner: UNT Libraries
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