UNT Theses and Dissertations - 7 Matching Results

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An Analysis of Corporate Accounting and Reporting Practices in Bahrain

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 t… more
Date: December 1993
Creator: Abdul-Rahim, Hassan M.
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Partner: UNT Libraries
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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

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.
Date: December 1993
Creator: Bradley, Linda Jacobsen
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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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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Partner: UNT Libraries
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An Analysis of Confidence Levels and Retrieval of Procedures Associated with Accounts Receivable Confirmations

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.
Date: December 1993
Creator: Rogers, Violet C. (Violet Corley)
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Partner: UNT Libraries
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The Early Adoption of Accounting Standards as an Earnings Management Tool

Description: Many corporate managers elect to adopt a new Statement of Financial Accounting Standard (SFAS) early instead of waiting until the mandatory adoption date. This study tests for evidence that managers use early adoption as an earnings management tool in a manner consistent with one or more positive accounting theories.
Date: December 1993
Creator: Smith, Pamela Ann, 1959-
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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An Analysis of the Cost Accounting Literature of the United States from 1925 to 1950

Description: This research examines the assertions made by Johnson and Kaplan (1987) that cost accounting lost relevance after 1925 due to the dominance of financial accounting, to an academic preoccupation with financial accounting, to the disappearance of engineers and to a managerial emphasis on financial measures of net income and earnings per share. Additionally, the research looks at environmental effects on cost accounting, both economic and governmental.
Date: December 1993
Creator: Vollmers, Gloria Lucey
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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