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  Partner: UNT Libraries
 Degree Discipline: Accounting
 Degree Level: Doctoral
A Study of Risk Evaluation in the Audit Function of Public Accounting Firms

A Study of Risk Evaluation in the Audit Function of Public Accounting Firms

Date: December 1971
Creator: Booker, Jon Alexander, 1943-
Description: It is the purpose of this study to examine the underlying nature of the relative risk associated with an audit engagement.
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
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

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

Date: May 1992
Creator: Spear, Nasser A. (Nasser Abdelmonem)
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.
Contributing Partner: UNT Libraries
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.
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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.
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 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.
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The Effect of Different Forms of Accounting Feedback, Cost Aggregation and Pricing Knowledge on Profitability and Profit Estimation

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

Date: May 1997
Creator: Smith, David M., 1961-
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 using a control group and comparing two proxies of subject task knowledge; years of pricing experience and a measure of the cognitive structure of pricing knowledge. In addition, this research manipulates task complexity by using two different accounting systems. These systems vary in the number of cost pools used in allocating overhead, resulting in differentially projected cost and profit information. A total of 60 subjects participated in a computer laboratory experiment. These subjects were non-accountants with varying amounts of pricing knowledge. Subjects were randomly assigned to six experimental groups which varied by feedback type (no accounting feedback, outcome feedback only, or a combination of outcome and task properties feedback) and task complexity (high or low number of overhead cost pools). The subjects attempted to (1) maximize profits for a product during 15 rounds of pricing decisions, ...
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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.
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Earnings Management and the Independence or Interdependence of Accounting Choices: the Decision to Adopt Mandated Accounting Changes

Earnings Management and the Independence or Interdependence of Accounting Choices: the Decision to Adopt Mandated Accounting Changes

Date: December 1997
Creator: Nichols, Nancy Brown
Description: This research examines whether firms managed earnings in the year they adopted SFAS 109, Accounting for Income Taxes (or its predecessor SFAS 96), by combining the choice to adopt SFAS 109 with other accounting choices in an interdependent rather than independent manner. Prior literature generally analyzes only one specific accounting choice, assuming that the decision is independent of other accounting procedure choices. However, it is unlikely that managers act in this manner. When attempting to achieve certain income goals, managers have numerous accounting tools available to them including the choice of accounting procedures and the exercise of judgment as to accrual amounts. This study investigates five choices consisting of: (1) the adoption of SFAS 109/96; (2) the adoption of SFAS 106; (3) the reporting of a restructuring of operations and/or a write-down of assets; (4) the reporting of asset sales; and (5) the choice of discretionary accruals. The study adopts both a portfolio and joint decision approach. The portfolio approach combines the earnings effects of the five choices into a single dependent variable and tests income smoothing, big bath, and debt hypotheses. The joint decision approach utilizes simultaneous equation methodology to investigate the interdependence of the five choices and the ...
Contributing Partner: UNT Libraries
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