14 Matching Results

Search Results

open access

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

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)

Item Type: Thesis or Dissertation

Partner: UNT Libraries

open access

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

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)

Item Type: Thesis or Dissertation

Partner: UNT Libraries

open access

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

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)

Item Type: Thesis or Dissertation

Partner: UNT Libraries

open access

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

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

Item Type: Thesis or Dissertation

Partner: UNT Libraries

open access

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

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

Item Type: Thesis or Dissertation

Partner: UNT Libraries

open access

The Effect of Auditor Knowledge on Information Processing during Analytical Review

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

Item Type: Thesis or Dissertation

Partner: UNT Libraries

open access

An Analysis of Corporate Accounting and Reporting Practices in Bahrain

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.

Item Type: Thesis or Dissertation

Partner: UNT Libraries

open access

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

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)

Item Type: Thesis or Dissertation

Partner: UNT Libraries

open access

A Comparison of Cognitive Moral Development of Accounting Students at a Catholic University with Secular University Accounting Students

Previous research has shown that accountants may be inadequate moral reasoners. Concern over this trend caused the Treadway Commission (1987) and the Accounting Education Change Commission (1990) to call for greater integration of ethics into the student's training. Ponemon and Glazer (1990) found a difference in cognitive moral development (CMD) between accounting students at a public university and a private university with a liberal arts emphasis. This study expands Ponemon and Glazer's rese… more

Date: April 1998

Creator: Koeplin, John P. (John Peter)

Item Type: Thesis or Dissertation

Partner: UNT Libraries

open access

The Changing Role and Responsibilities of Audit Committees in the United States

The corporate form that developed in the early 20th century created enormous pressure for corporate governance mechanisms to curb the power of corporate managers. Berle and Means, legal pluralists, warned about concentrating economic power in the hands of a small but powerful class of professional managers. They claimed this "new form of absolutism" required governmental oversight and viewed boards of directors as part of management, rather than monitors for shareholders. The Securities and Exc… more

Date: August 2010

Creator: Teed, Dan Graham

Item Type: Thesis or Dissertation

Partner: UNT Libraries

open access

An Investigation of the Perceptions of Christian Seminary Counseling Students Regarding Play Therapy

The threefold purpose of this study was to assess the extent to which counseling seminary students' beliefs corresponded to the tenets of child-centered play therapy, the amount of training seminary counseling students received in the area of child counseling and play therapy, and the applicability of child-centered play therapy courses in seminary counselor education programs. The researcher pursued this purpose through administration of a survey instrument she developed. The instrument cons… more

Date: August 2010

Creator: Thacker, Andi

Item Type: Thesis or Dissertation

Partner: UNT Libraries

open access

Balanced Scorecards: An Experimental Study of the Effects of Linking the Evaluators' and Subordinates' Balanced Scorecards on Performance Evaluation.

In the early 1990s, Robert Kaplan and David Norton introduced and developed a new performance measurement and management system called the balanced scorecard (BSC). Most studies have found that evaluators tend to ignore or are not willing to use nonfinancial measures. This study attempts to examine whether the explicit linkage between the evaluator's BSC and the subordinate's BSC makes the evaluators use nonfinancial measures in performance evaluation. This study used an experimental design whe… more

Date: December 2008

Creator: Kang, Gerui

Item Type: Thesis or Dissertation

Partner: UNT Libraries

open access

Investment decisions: Influence of an Internet stock message board.

The Internet provides many sources of financial information that investors can use to help with investment decisions and in interpreting companies' accounting information. One source of information is Internet stock message boards such as those at Yahoo! Finance. This source allows for anonymous postings and information exchange. Despite the possibility of the information being incorrect many individuals visit these message boards. The purpose of this study is to investigate Internet stock mess… more

Date: December 2007

Creator: Pleis, Letitia Meier

Item Type: Thesis or Dissertation

Partner: UNT Libraries

open access

Accounting for Human Resources: Implications for Theory and Practice.

Knowledge workers are an important resource for the typical modern business firm, yet financial reporting ignores such resources. Some researchers contend that the accounting profession has stressed reliability in order to make the accounting appear objective. Others concur, noting that accounting is an insecure profession and adopts strict rules when faced with uncertainty. Accountants have promulgated a strict rule to expense human resource costs, although many know that such resources have f… more

Date: December 2001

Creator: Stovall, Olin Scott

Item Type: Thesis or Dissertation

Partner: UNT Libraries