UNT Theses and Dissertations - 38 Matching Results

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

Description: 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
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Regulation and Political Costs in the Oil and Gas Industry: An Investigation of Discretion in Reporting Earnings and Oil and Gas Reserves Estimates

Description: This study investigates the use of discretion by oil and gas companies in reporting financial performance and oil and gas reserve estimates during times of high political scrutiny resulting from increases in energy prices. Hypotheses tested in prior literature state that companies facing the risk of increasing taxes or new regulations reduce reported earnings to reduce this risk. This study uses a measure of high profitability (rank order of return on assets relative to industry peers) to ident… more
Date: August 2010
Creator: Kurdi, Ammr
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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

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… more
Date: August 2010
Creator: Chui, Lawrence
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Stable Book-Tax Differences, Prior Earnings and Earnings Persistence

Description: This study resolves divergent prior findings relating book-tax differences to future earnings, determines whether prior literature has missed relationships between different types of book-tax differences and pre-tax and/or after-tax income, and investigates prior earnings as a factor contributing to the observed relationships. As past research has found that some firms have large book-tax differences over several years, this study separates these firms with large stable book-tax differences fro… more
Date: August 2011
Creator: Racca, Joshua C.
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Accounting Regulation and Information Asymmetry in the Capital Markets: An Empirical Study of Accounting Standard SFAS no 87

Description: This study uses both basic and self-selection regression models to test three hypotheses about the effect of SFAS 87 disclosures on information asymmetry during 1985- 1987. Both types of models test the hypotheses after controlling for changes in the inventory holding and order processing costs of the spread, while the self-selection models also control for potential self-selection bias.
Date: August 1994
Creator: Lin, Wen-shan
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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

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 … more
Date: August 1996
Creator: Baker, Pamela Smith (Pamela Smith Elaine)
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A Test of Alfred Chandler's Theory of Corporate Control

Description: Alfred Chandler, in Scale and Scope: The Dynamics of Industrial Capitalism (1990), suggests that the acquisition of targets is an alternative to direct investment in research and development (R&D). Chandler suggests that the failure of accounting to recognize investment in R&D as an asset may have made R&D less attractive. This study focuses on the relationship between investment in R&D and capital expenditures and a set of partitions based on Chandler's three technology types ("hightech," "sta… more
Date: August 1996
Creator: Schmidt, George Leo
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Examination of the Effects of Experience and Missing Information on Tax Preparer Judgment

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

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

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

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.
Date: August 1997
Creator: Mobus, Janet Luft
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Tax Compliance in a Social Setting: the Influence of Norms, Perceptions of Fairness, and Trust in Government on Taxpayer Compliance

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 complia… more
Date: August 2013
Creator: Jimenez, Peggy D.
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An Analysis of the Factors Used by the Tax Court in Applying the Step Transaction Doctrine

Description: The step transaction doctrine is one of the judicial doctrines used by the courts to interpret tax law. The doctrine requires that a series of transactions be treated as a single transaction if the transactions share a single, integrated purpose. Many authors believe there is a great deal of uncertainty as to when the doctrine will be applied. Uncertainty and inconsistency in the application of tax law add to the complexity of the law. One of the most complex areas of tax law is Subchapter C of… more
Date: August 1987
Creator: Smith, Darlene A. (Darlene Adel)
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An Analysis of the Equity and Revenue Effects of the Elimination or Reduction of Homeowner Preferences

Description: One perceived deficiency in the tax system is its unfairness (inequity). One area in which unfairness has been alleged is the favoritism shown toward homeowners. The focus of this study was on the effects of homeowner preferences on the Federal tax system. The overall impact of homeowner preferences can be said to produce three major results—loss of revenue, reduction in horizontal equity, and reduction in vertical equity.
Date: August 1987
Creator: Hall, Bethane Jo Pierce
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The Use of Concepts of Income Determination by Members of the Agricultural Sector of the Plains Area of Texas

Description: The problem with which this study is concerned is that of determining income concepts employed by members of the agricultural sector to determine change in equity of the owner of an entity. A secondary purpose was an investigation of the factors which influenced the decision model selected to determine income. Major findings of the study indicated that financial data is used differently by members of the sector and the accountant. Respondents did not agree among themselves about the information… more
Date: August 1976
Creator: Michalka, William J.
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The Effects of Missing Data on Audit Inference and an Investigation into the Validity of Accounts Receivable Confirmations as Audit Evidence

Description: The objectives of the thesis research were twofold. One objective was to conduct an exploratory investigation of the underlying response mechanism to an auditor's request for confirmation of accounts receivable. The second objective was to investigate the validity of confirmation evidence. Validity was defined in terms of detection of errors.
Date: August 1987
Creator: Caster, Paul, 1951-
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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

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 po… more
Date: August 1988
Creator: Campbell, Alan D.
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The Impact on Charitable Classes in Dallas County, Texas, Resulting from Changes in the Tax Economics of Private Philanthropy

Description: Private philanthropy is important in America. In 1985, philanthropy totaled almost 80 billion dollars. Philanthropy is partially a function of price. Absent a tax benefit, the price of charitable giving is unity. When tax benefits are available, the price of cash giving is one minus the marginal tax rate of the donor. Philanthropy is not evenly distributed among all classes of organizations. Changes in tax cost bring about changes in the distribution of gifts among organizations. Predictions ha… more
Date: August 1987
Creator: McClure, Ronnie C. (Ronnie Clyde)
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Foreign Exchange Risk Management in U.S. Multinationals Under SFAS no. 52: Change in Management Decision Making in Response to Accounting Policy Change

Description: SFAS No. 52, Foreign Currency Translation, was issued in December, 1981, replacing SFAS No. 8, Accounting For the Translation of Foreign Currency Transactions and Foreign Currency Financial Statements. SFAS No. 52 has shifted the impact of translation gains and losses from the income statement to the balance sheet. It was expected that SFAS No. 52 would eliminate the incentive for multinationals to engage in various hedging activities to reduce the effect of the translation process in reported … more
Date: August 1986
Creator: El-Refadi, Idris Abdulsalam
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An Investigation of Asymmetrical Power Relationships Existing in Auditor-Client Relationship During Auditor Changes

Description: In recent years, considerable interest has been stimulated concerning potential conflicts of interest between a company's management and their independent auditors. Many researchers examined the association between corporations who changed their present auditors, and factors such as auditor's opinion on the financial statements, management changes, mergers, financial distress, etc. Some of these research efforts resulted in findings that were inconsistent with each other. The current research w… more
Date: August 1987
Creator: Sriram, Srinivasan
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An Analysis of the Determination of Reasonable Compensation in Closely-Held Corporations

Description: The Internal Revenue Code invokes the concept of reasonableness as the major qualification for the stockholder executive compensation deduction for federal income tax purposes. However, neither the Code nor Regulations contain general guidelines for determining reasonable compensation. Consequently, disputes with the IRS are frequent, resulting in substantial litigation. The primary hypothesis of the study was that the IRS guideline variables were incapable of discriminating taxpayers who have … more
Date: August 1981
Creator: Price, John Ellis
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A Study of the Underlying Values That Motivate Elementary and Advanced Accounting Students

Description: This study deals with three problems—the influence of the study of accounting on the value-level choices of individuals, a comparison of value—level choices among accounting populations, and a comparison of value-level choices between accounting and each of four other disciplines. Two models were developed to test sixteen hypotheses related to these problems. One model isolates any influence of the study of accounting on value-level choice and the other model develops value-level profiles witho… more
Date: August 1981
Creator: Van Dongen, William O. (William Orson)
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An Exploratory Investigation of Socio-Economic Phenomena that May Influence Accounting Differences in Three Diverse Countries

Description: This dissertation attempts to provide an exploratory structure to respond to, and tries to resolve, an existing void in international accounting research. The void is a lack of coherently structured, nation-specific, descriptive research to investigate socio-economic phenomena which may influence financial accounting. This dissertation's salient features include a political economy theory, an exploratory, sociological method, and a case study format. The political economy of accounting, introdu… more
Date: August 1989
Creator: Hudack, Lawrence R. (Lawrence Ralph)
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Budget-Related Prediction Models in the Business Environment with Special Reference to Spot Price Predictions

Description: The purpose of this research is to study and improve decision accuracy in the real world. Spot price prediction of petroleum products, in a budgeting context, is the task chosen to study prediction accuracy. Prediction accuracy of executives in a multinational oil company is examined. The Brunswik Lens Model framework is used to evaluate prediction accuracy. Predictions of the individuals, the composite group (mathematical average of the individuals), the interacting group, and the environmenta… more
Date: August 1986
Creator: Kumar, Akhil
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