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A Critical Investigation of Positivism: Its Adequacy as an Approach for Accounting Research

Description: This dissertation addresses the influence of "positivism" in accounting research. Accounting research has been overwhelmed by "positivism" to the extent that the "scientific method" has become sacrosanct. The dysfunctional consequences include the extreme emphasis placed on methodology. Researchers believe that the methods applied, rather than the orientations of the human researcher, generate knowledge. This belief stems from an extreme objectivist ontological orientation. A second consequence… more
Date: August 1987
Creator: Eriksen, Scott D. (Scott Douglas)
Item Type: Refine your search to only Thesis or Dissertation
open access

The Effect of Cognitive Style on Auditor Internal Control Evaluation

Description: The present auditing environment involves increasing audit costs and potential legal liability. Increasing audit costs mandate methods to make the audit more efficient, while the credibility of audited financial statements depends on audit effectiveness. Internal accounting control evaluation impacts both the efficiency and effectiveness of the audit process since this judgment establishes a basis for determining the timing, nature and amount of auditing procedures to be performed. Results of p… more
Date: August 1985
Creator: Moffeit, Katherine S. (Katherine Southerland)
Item Type: Refine your search to only Thesis or Dissertation
open access

The Effects of Missing Data on Audit Inference and an Investigation into the Validity of Accounts Receivable Confirmations as Audit Evidence

Description: The objectives of the thesis research were twofold. One objective was to conduct an exploratory investigation of the underlying response mechanism to an auditor's request for confirmation of accounts receivable. The second objective was to investigate the validity of confirmation evidence. Validity was defined in terms of detection of errors.
Date: August 1987
Creator: Caster, Paul, 1951-
Item Type: Refine your search to only Thesis or Dissertation
open access

Foreign Exchange Risk Management in U.S. Multinationals Under SFAS no. 52: Change in Management Decision Making in Response to Accounting Policy Change

Description: SFAS No. 52, Foreign Currency Translation, was issued in December, 1981, replacing SFAS No. 8, Accounting For the Translation of Foreign Currency Transactions and Foreign Currency Financial Statements. SFAS No. 52 has shifted the impact of translation gains and losses from the income statement to the balance sheet. It was expected that SFAS No. 52 would eliminate the incentive for multinationals to engage in various hedging activities to reduce the effect of the translation process in reported … more
Date: August 1986
Creator: El-Refadi, Idris Abdulsalam
Item Type: Refine your search to only Thesis or Dissertation
open access

A Study of the Effects of Conservatism on the Evidential Sample-Size Decisions Made by Auditors

Description: This research was undertaken to test the effects of conservatism on the decisions made by auditors. The evaluation of the research results provided by the two psychological tests indicated that, when measured on the construct of resistance to change, auditors as a group are essentially heterogeneous and slightly conservative. However, the auditors' test scores on the construct of aversion to risk reflected a homogeneous group who were distinctly conservative. Based on these results, this resear… more
Date: August 1979
Creator: Sneed, Florence R.
Item Type: Refine your search to only Thesis or Dissertation
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