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  Partner: UNT Libraries
 Department: Department of Accounting
Tax Compliance in a Social Setting: the Influence of Norms, Perceptions of Fairness, and Trust in Government on Taxpayer Compliance

Tax Compliance in a Social Setting: the Influence of Norms, Perceptions of Fairness, and Trust in Government on Taxpayer Compliance

Date: August 2013
Creator: Jimenez, Peggy D.
Description: Many taxing authorities, including those in the United States (U.S.), rely on voluntary tax compliance and continually search for ways to increase tax revenues. Most of these methods are costly and labor intensive, such as audits and penalties for noncompliance. Prior tax compliance research has heavily investigated the influence that economic factors, such as tax rates and penalties, have on individual compliance intentions. However, economic models fail to fully predict individual tax compliance. Psychology literature suggests that social factors may also play an important role in individual tax compliance decisions. The purpose of this study is to examine the influence that social and psychological factors have on individuals' tax compliance intentions. Specifically, a model of taxpayer compliance is hypothesized that suggests that norms, perceived fairness of the tax system, and trust in government have a significant influence on compliance intentions. Results of a survey of 217 U.S. taxpayers found support for the influence of social factors on tax compliance. This research concludes that social norms have an indirect influence on compliance intentions through internalization as personal norms. Specifically, as the strength of social norms in favor of tax compliance increase, personal norms of tax compliance also increase, and this leads ...
Contributing Partner: UNT Libraries
Environmental Accounting: The Relationship Between Pollution Performance and Economic Performance in Oil and Gas Refineries

Environmental Accounting: The Relationship Between Pollution Performance and Economic Performance in Oil and Gas Refineries

Date: August 1997
Creator: Mobus, Janet Luft
Description: A research study is undertaken to determine if economic incentives exist for noncompliance with regulatory standards, and if accounting related disclosure of regulatory enforcement actions is a determinant of environmental performance.
Contributing Partner: UNT Libraries
An Exploratory Investigation of the Origins and Regulatory Actions of the United Kingdom's Financial Reporting Review Panel

An Exploratory Investigation of the Origins and Regulatory Actions of the United Kingdom's Financial Reporting Review Panel

Date: December 1998
Creator: Styles, Alan K. (Alan Keith)
Description: In 1990, the accounting profession and the British government worked together to establish a new regulatory framework for financial reporting in the United Kingdom (UK), the Financial Reporting Council (FRC) and its two subsidiaries, the Accounting Standards Board (ASB) and the Financial Reporting Review Panel (FRRP). The FRRP enforces companies' compliance with the ASB's accounting standards and the accounting provisions of the UK Companies Act. Only one study, Brandt et al. (1997), has examined the activities and effectiveness of the FRRP. This dissertation attempts to extend Brandt et. al (1997) and add to understanding of the origins and regulatory actions of the FRRP.
Contributing Partner: UNT Libraries
Cultural Influences on the ABC Implementation under Thailand's Environment

Cultural Influences on the ABC Implementation under Thailand's Environment

Date: May 1999
Creator: Morakul, Supitcha
Description: This study examines the influences of culture on the implementation of a U.S.-based Activity-Based Costing (ABC) in three Thai organizations.
Contributing Partner: UNT Libraries
The Effect of Auditor Knowledge on Information Processing during Analytical Review

The Effect of Auditor Knowledge on Information Processing during Analytical Review

Date: February 1995
Creator: O'Donnell, Ed
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. Accounting researchers have suggested that auditors develop judgment templates through task-specific experience, and that these knowledge structures automatically provide decisions in familiar situations. I examined whether auditor knowledge leads to reliance on judgment templates. To test this thesis, I synthesized a theoretical framework and developed research hypotheses that predict relationships between task-specific experience (my surrogate for knowledge) and (1) measures of cognitive effort, (2) accuracy of residual memory traces, and (3) performance with respect to identifying potential problems. To test these predictions, I provided senior auditors with comprehensive case materials for a hypothetical client and asked them to use analytical procedures to identify potential audit problems. Subjects acquired information and documented their findings on personal computers using software that I developed to record their activities.
Contributing Partner: UNT Libraries
Accounting Measurement Bias and Executive Compensation Systems

Accounting Measurement Bias and Executive Compensation Systems

Date: December 1994
Creator: Boone, Jeffery Paul
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 accounting methods and whether any such systematic difference helps explain accounting choice. Parameters estimated in fixed-effects endogenous switching regression models were used to test the risk-shielding and incentive-allocation hypotheses. The models were estimated across a dataset consisting of 1151 executive-year observations of annual compensation paid to 222 top-level executives in 40 oil and gas firms. The dataset was partitioned by accounting method and separate models estimated for the full cost and successful efforts partitions. The tests provided modest support for the risk-shielding and incentive-allocation hypotheses, revealing that accounting measurement bias is used to focus incentives for effort in the exploration activity and to reduce executives' exposure to production risk. The design also allowed an estimate of the proportional change in compensation that was realized from the accounting choice actually made.
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The Early Adoption of Accounting Standards as an Earnings Management Tool

The Early Adoption of Accounting Standards as an Earnings Management Tool

Date: December 1993
Creator: Smith, Pamela Ann, 1959-
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.
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The Role of Accounting Information in Investor Assessments of Corporate Takeovers

The Role of Accounting Information in Investor Assessments of Corporate Takeovers

Date: December 1993
Creator: Thornton, Phillip W. (Phillip Wynn)
Description: The objective of this research is to assess whether the financial markets impute motives to bidding firm managers in setting the new equilibrium share price at the time a tender offer is announced.
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A Process Analysis of Lenders' Use of FAS 95 Cash Flow Information

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

Date: May 1994
Creator: Reither, Cheri L. (Cheri Lynn)
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.
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An Analysis of Confidence Levels and Retrieval of Procedures Associated with Accounts Receivable Confirmations

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

Date: December 1993
Creator: Rogers, Violet C. (Violet Corley)
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.
Contributing Partner: UNT Libraries
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