UNT Scholarly Works - 18 Matching Results

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Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Concept Release on Audit Quality Indicators, No. 2015-005, July 1, 2015

Description: This commentary summarizes the contributors’ views and recommendations on the Public Accounting Oversight Board's (PCAOB) Audit Quality Indicators (ACIs).
Date: September 2015
Creator: Rezaee, Zabihollah; Abernathy, John L.; Causholli, Monika; Michas, Paul N.; Roush, Pamela B.; Rowe, Stephen et al.
Partner: UNT College of Business

Comments of the Standards Committee of the Auditing Section of the American Accounting Association on the SEC’s Concept Release No. 33-9862; 34-75344 File No. S7-13-15, Possible Revisions to Audit Committee Disclosures

Description: This commentary summarizes the contributors’ views on the various questions asked in the SEC’s Release, Possible Revisions to Audit Committee Disclosures.
Date: September 2015
Creator: Abernathy, John L.; Felix, Robert; Jamal, Karim; Krishnamoorthy, Ganesh & Pevzner, Mikhail
Partner: UNT College of Business

Hearing It Through the Grapevine: Positive and Negative Workplace Gossip

Description: This article examines the complex issue of workplace gossip with the intention of providing managers with a deeper understanding of the various functions gossip serves within organizations.
Date: June 28, 2011
Creator: Grosser, Travis & Kidwell-Lopez, Virginie
Partner: UNT College of Business

How the Source of Audit Committee Accounting Expertise Influences Financial Reporting Timeliness

Description: This practitioner summary article summarizes "The Association between Characteristics of Audit Committee Accounting Experts, Audit Committee Chairs, and Financial Reporting Timeliness,'' which investigates the association between audit committee members’ accounting expertise and financial reporting timeliness.
Date: November 2014
Creator: Abernathy, John L.; Beyer, Brooke; Masli, Adi & Stefaniak, Chad M.
Partner: UNT College of Business

Leadership and Knowledge Management in an E-Government Environment

Description: This article investigates the relationship between aspects of the Malcolm Baldrige National Quality Award's leadership triad and knowledge management in an e-government context.
Date: February 3, 2012
Creator: Ryan, Sherry D.; Zhang, Xiaoni; Prybutok, Victor R. & Sharp, Jason H.
Partner: UNT College of Business

Schedule UTP: Stock Price Reaction and Economic Consequences

Description: This article discusses the effects of the Internal Revenue Service (IRS) requirement to disclose uncertain tax positions (UTP) on a new schedule (Schedule UTP) on firm value and firm reporting behavior.
Date: December 2011
Creator: Abernathy, John L.; Davenport, Stephan A. & Rapley, Eric T.
Partner: UNT College of Business

Simulation Approaches for System of Systems: Event-Based versus Agent Based Modeling

Description: This paper from the 2015 Conference on Systems Engineering Research conference proceedings reviews different modeling techniques and uses two converse techniques, i.e. agent-based and event-based modeling, to run a simulation of hypothetical systems collaborating into a system of systems.
Date: March 16, 2015
Creator: Baldwin, W. Clifton; Sauser, Brian & Cloutier, Robert
Partner: UNT College of Business

A Theory-of-Planned-Behavior Perspective on B2C E-Commerce

Description: Article discussing a theory-of-planned-behavior perspective on B2C e-commerce and a study that shows how different shopping orientations influence customers/ shopping criteria.
Date: 2010
Creator: Ganesh, Gopala & Barat, Somjit
Partner: UNT College of Business