UNT Theses and Dissertations - 2 Matching Results

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Does the Knowledge of Unaudited Account Balances Adversely Affect the Performance of Substantive Analytical Procedures?

Description: Auditors use substantive analytical procedures to make assertions about the adequacy and appropriateness of client balances. The analytical procedure process consists of auditors creating independent account expectations and corroborating unusual fluctuations through obtaining and evaluating additional audit evidence. Prior analytical procedure research has found that knowledge of clients' unaudited account balances biases auditors' expectations towards the current year figures. However, thi… more
Date: December 2009
Creator: Pike, Byron J.
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

Monitoring or moral hazard? Evidence from real activities manipulation by venture-backed companies.

Description: Prior literature suggests two competing theories regarding the role of venture capitalists (VCs) in their portfolio companies. The VC monitoring hypothesis argues that VCs effectively resolve the managerial agency problem through close monitoring and restraining managers' earnings management behavior. The VC moral hazard hypothesis argues that VCs aggravate the private benefits agency problem by exerting influence over managers to artificially inflate exit stock price through earnings managemen… more
Date: December 2009
Creator: Liu, Xiang
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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