You limited your search to:

  Partner: UNT Libraries
 Department: Department of Accounting
 Resource Type: Thesis or Dissertation
An Analysis of Corporate Accounting and Reporting Practices in Bahrain

An Analysis of Corporate Accounting and Reporting Practices in Bahrain

Date: December 1993
Creator: Abdul-Rahim, Hassan M.
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 the desire for international legitimacy creates incentives for developing nation to adopt Western financial reporting practices. Bahrain provided an excellent environment in which to examine the two explanations since its public and closed corporations have similar economic characteristics. Only public corporations are legally required to publish financial reports. I posited that public corporations would try to gain legitimacy for their published reports by adopting Western standards, while closed corporations would not have a similar incentive. I used an interpretive framework to analyze the Bahrain socioeconomic environment and to examine the general financial reporting practices of Bahraini corporations. I found that closed corporations provided data responsive to the Bahraini environment. Public corporations, however, adopted International Accounting Standards. My analysis supported prior researchers7 findings that colonialism, the need for international legitimacy, and international audit firms were important ...
Contributing Partner: UNT Libraries
The Impact of the Ceiling Test Write-off on the Security Returns of Full Cost Oil and Gas Firms

The Impact of the Ceiling Test Write-off on the Security Returns of Full Cost Oil and Gas Firms

Date: May 1992
Creator: AlDiab, Taisier F. (Taisier Fares)
Description: This study examined the impact of the ceiling test write-off on the stock prices of affected full cost (FC) oil and gas firms.
Contributing Partner: UNT Libraries
An investigation of the effects of SFAS No.121 on asset impairment reporting and stock returns

An investigation of the effects of SFAS No.121 on asset impairment reporting and stock returns

Date: December 2001
Creator: Alshabani, Waleed Mohammad
Description: Prior to Statement of Financial Accounting Standards No.121 (SFAS No.121): Accounting for the Impairment of Long-Lived Assets and Long-Lived Assets to Be Disposed Of, managers had substantial discretion concerning the amount and timing of reporting writedowns of long-lived assets. Moreover, the frequency and dollar amount of asset writedown announcements that led to a large “surprise” caused the Financial Accounting Standards Board (FASB) and the Securities and Exchange Commission (SEC) to consider the need for a new standard to guide the recording of impairment of long-lived assets. This study has two primary objectives. First, it investigates the effects of SFAS No.121 on asset impairment reporting, examining whether SFAS No.121 reduces the magnitude and restricts the timing of reporting asset writedowns. Second, the study compares the information content (surprise element) of the asset impairment loss announcement as measured by cumulative abnormal returns (CAR) before and after the issuance of SFAS No.121. The findings provide support for the hypothesis that the FASB's new accounting standard does not affect the magnitude of asset writedown losses. The findings also provide support for the hypothesis that SFAS No. 121 does not affect the management choice of the timing for reporting asset writedowns. In addition, the findings ...
Contributing Partner: UNT Libraries
The Contrast-Inertia Model and the Updating of Attributions in Performance Evaluation

The Contrast-Inertia Model and the Updating of Attributions in Performance Evaluation

Date: December 1989
Creator: Atkinson, Sue Andrews
Description: The two problems which motivate this research concern the role of managerial accounting information in performance evaluation. The first problem is that the processing of accounting information by individual managers may deviate from a normative (Bayesian) pattern. Second, managers' use of accounting information in performance appraisal may contribute to conflict between superiors and subordinates. In this research, I applied the contrast-inertia model (C-IM) and attribution theory (AT) to predict how accounting information affects managers' beliefs about the causes for observed performance. The C-IM describes how new evidence is incorporated into opinions. Application of the C-IM leads to the prediction that information order may influence managers' opinions. Attribution theory is concerned with how people use information to assign causality, especially for success or failure. Together, the C-IM and AT imply that causal beliefs of superiors and subordinates diverge when they assimilate accounting information. Three experiments were performed with manufacturing managers as subjects. Most of the subjects were middle-level production managers from Texas manufacturing plants. The subjects used accounting information in revising their beliefs about causes for performance problems. In the experiments, the manipulated factors were the order of information, subject role (superior or subordinate), and the position of different types of ...
Contributing Partner: UNT Libraries
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

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

Date: August 1996
Creator: Baker, Pamela Smith (Pamela Smith Elaine)
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 variables and is far too simplistic. The purpose of this study is to expand analysis by evaluating a particular accounting choice by means of three different characterizations. SFAS 106, "Employers' Accounting for Postretirement Benefits Other than Pensions," allows management to choose between two very different methods of adopting the standard. The principal question explored in this study is: why did managers of firms that employ defined benefit postretirement plans for benefits other than pensions choose to adopt SFAS 106 using a particular method? The research question is explored by means of three different characterizations: 1) a traditional economic characterization; 2) a sociopolitical characterization); and 3) a joint decision characterization. Logit methodology is used with method of SFAS 106 adoption as the binary dependent variable of interest. Results indicate that all three characterizations are important in ...
Contributing Partner: UNT Libraries
An Empirical Investigation of the Lobbying Influence of Large Corporations on Selected FASB Standards

An Empirical Investigation of the Lobbying Influence of Large Corporations on Selected FASB Standards

Date: May 1988
Creator: Beckman, Ronald J. (Ronald James)
Description: The Financial Accounting Standards Board is a private sector rule making body. Congressional inquiries have questioned whether the setting of accountin standards should remain in the private sector. Congressional critics have charged that the FASB has been captured by special interests and recommended that a governmental agency assume responsibility for standard setting. Specifically, critics charge that large corporations capture the Big Eight accounting firms who, in turn, have captured the FASB. Previous capture studies have concluded that the standard setting process is pluralistic and that the FASB has not been captured. The studies have focused on the influence of the Big Eight to determine if the FASB has been captured. They assume if standards do not reflect the expressed preferences of the Big Eight, then Congressional criticisms are invalid. The studies also assume a unidirectional influence between participants in the process and have ignored the intensity of preferences of the respondents.The purpose of this study is to provide a theoretical framework to specify selection of standards that would be expected to be subject to capture. This framework also recognizes the duo-directional nature of influence. The allegations of capture were tested using the standards selected in accordance with the theoretical framework. ...
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.
Contributing Partner: UNT Libraries
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

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

Date: December 1993
Creator: Bradley, Linda Jacobsen
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.
Contributing Partner: UNT Libraries
An Analysis of Smoothing of Proved Oil and Gas Reserve Quantities and an Analysis of Bias and Variability in Revisions of Previous Estimates of Proved Oil and Gas Reserve Quantities

An Analysis of Smoothing of Proved Oil and Gas Reserve Quantities and an Analysis of Bias and Variability in Revisions of Previous Estimates of Proved Oil and Gas Reserve Quantities

Date: August 1988
Creator: Campbell, Alan D.
Description: The purpose of this study is to determine whether oil and gas producing companies smooth their ending reserve quantities. Smoothing is defined as a reduction in variance in the trend of ending reserve quantities over time compared to the trend of ending reserve quantities less the hypothesized smoothing variable over time. This study focuses on two variables that are most susceptible to manipulation—revisions of previous estimates and additions. This study also examines whether revisions are positively or negatively biased and the variability of the revisions. The sample consists of 70 companies chosen from oil & Gas Reserve Disclosures: 1980-1984 Survey of 400 Public Companies by Arthur Andersen and Company. For each company, ending reserve quantities for the years 1978-1984 were regressed over time, and the standard deviation of the estimate (SDE) was calculated. Then the ending reserve quantities less the hypothesized smoothing variable were regressed over time, and the SDE was calculated. A linear model and a semi-logarithmic model were used. A smoothing ratio (SR) was determined by dividing the SDE of reserves less the hypothesized smoothing variable by the SDE of ending reserve quantities. An SR greater than one indicates smoothing, and an SR less than one indicates that ...
Contributing Partner: UNT Libraries
An Experimental Examination of the Effects of Fraud Specialist and Audit Mindsets on Fraud Risk Assessments and on the Development of Fraud-Related Problem Representations

An Experimental Examination of the Effects of Fraud Specialist and Audit Mindsets on Fraud Risk Assessments and on the Development of Fraud-Related Problem Representations

Date: August 2010
Creator: Chui, Lawrence
Description: Fraud risk assessment is an important audit process that has a direct impact on the effectiveness of auditors' fraud detection in an audit. However, prior literature has shown that auditors are generally poor at assessing fraud risk. The Public Company Accounting Oversight Board (PCAOB) suggests that auditors may improve their fraud risk assessment performance by adopting a fraud specialist mindset. A fraud specialist mindset is a special way of thinking about accounting records. While auditors think about the company's recorded transactions in terms of the availability of supporting documentations and the authenticity of the audit trail, fraud specialists think instead of accounting records in terms of the authenticity of the events and activities that are behind the reported transactions. Currently there is no study that has examined the effects of the fraud specialist mindset on auditors' fraud risk assessment performance. In addition, although recent studies have found that fraud specialists are more sensitive than auditors in discerning fraud risk factors in situation where a high level of fraud risk is present, it remains unclear whether the same can be said for situation where the risk of fraud is low. Thus, the purpose of my dissertation is to examine the effects ...
Contributing Partner: UNT Libraries
FIRST PREV 1 2 3 4 5 NEXT LAST