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The Effect of Auditor Knowledge on Information Processing during Analytical Review

Description: 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: Refine your search to only Thesis or Dissertation
open access

The Effect of Different Forms of Accounting Feedback, Cost Aggregation and Pricing Knowledge on Profitability and Profit Estimation

Description: This study extends a research stream calling for further research regarding pricing and accounting feedback. Marketing executives rely heavily on accounting information for pricing decisions, yet criticize accounting feedback usefulness. To address this criticism, this research integrates the cognitive psychology and accounting literature addressing feedback effectiveness with pricing research in the marketing discipline. The research extends the scope of previous accounting feedback studies by… more
Date: May 1997
Creator: Smith, David M., 1961-
Item Type: Refine your search to only Thesis or Dissertation
open access

The Effect of Restructuring of Peer Firms on Investment

Description: Firms' operational restructuring involves information relevant to strategic choices as well as future demand and cost conditions. This study examines the relationship between peer firms' restructuring and a company's responsiveness to its growth opportunities. Peer firm restructuring can increase uncertainty with respect to a company's payoffs regarding its investment projects, leading to decreased responsiveness to growth opportunities. Using a large sample of public companies during 2006–2020… more
Date: December 2023
Creator: Kim, Hojoong
Item Type: Refine your search to only Thesis or Dissertation
open access

The Effect of SFAS No. 141 and SFAS No. 142 on the Accuracy of Financial Analysts' Earnings Forecasts after Mergers

Description: This study examines the impact of Statements of Financial Accounting Standards No. 141 and No. 142 (hereafter SFAS 141, 142) on the characteristics of financial analysts' earnings forecasts after mergers. Specifically, I predict lower forecast errors for firms that experienced mergers after the enactment of SFAS 141, 142 than for firms that went through business combinations before those accounting changes. Study results present strong evidence that earnings forecast errors for companies invol… more
Date: May 2005
Creator: Mintchik, Natalia Maksimovna
Item Type: Refine your search to only Thesis or Dissertation
open access

The Effect of Social Norms on Client Responses to Audit Inquiries

Description: Audit inquiry can be a valuable source of information for auditors, particularly when the client provides useful information about important issues that could affect the audit. Recent studies indicate that the way an audit inquiry is conducted can affect the level of cooperation in the client's response. In this study, I investigate the use of social norms as an intervention auditors could include in their inquiries to increase the likelihood of client cooperation. To test my hypotheses, I cond… more
Date: July 2023
Creator: Jordan, Jason
Item Type: Refine your search to only Thesis or Dissertation
open access

Effects of Auditor-provided Tax Services on Book-tax Differences and Investors’ Mispricing of Book-tax Differences

Description: In this study, I investigate the effect of auditor-provided tax services (ATS) on firms’ levels of book-tax differences and investors’ mispricing of book-tax differences. The joint provision of audit and tax services has been a controversial issue among regulators and academic researchers. Evidence on whether ATS improve or impair the overall accounting quality is inconclusive as a result of the specific testing circumstances involved in different studies. Book-tax differences capture managers’… more
Date: May 2015
Creator: Luo, Bing
Item Type: Refine your search to only Thesis or Dissertation
open access

The Effects of Generational Stereotypes and Attribute Affirmation on the Collection of Audit Evidence

Description: As the workplace has evolved over the past few years, several studies have documented perceived differences in personalities, values, and preferences between generations in the workplace, including in public accounting. In this study, I examine whether exposure to a negative preconceived belief about a staff auditor's generation (generational stereotype) influences the affective state of staff auditors and ultimately causes them to reduce the extent to which they communicate with a client manag… more
Date: May 2023
Creator: Kabutey, Monica
Item Type: Refine your search to only Thesis or Dissertation
open access

The Effects of Goal Difficulty and Monitoring Frequency on Effort and Risk Taking Decisions

Description: Management control systems perform a vital role in facilitating the accomplishment of organizational objectives. To effectively align the objectives of employees with those of the organization, firms balance multiple control mechanisms to encourage organizationally desired behaviors and discourage undesired behaviors. The purpose of my dissertation was two-fold. First, I assessed how changes in monitoring frequency influenced employee behaviors and the overall function of the management control… more
Date: May 2014
Creator: Shoemaker, Nikki L.
Item Type: Refine your search to only Thesis or Dissertation
open access

The Effects of Interactions with IRS Employees on Tax Practitioners' Attitudes toward the IRS

Description: The purpose of this study was to determine the effects of interactions with IRS employees on tax practitioners' attitudes toward the IRS. The mission of the IRS is to inspire the highest degree of public confidence as it collects the proper amount of tax revenues at the least cost to the public. The IRS believes it must project a favorable image to tax practitioners in order to foster a high level of support for its mission. Prior surveys of tax practitioners found that practitioners have gener… more
Date: December 1992
Creator: Gutierrez, Theresa Kay
Item Type: Refine your search to only Thesis or Dissertation

The Effects of the Use of Natural Language Processing and Task Complexity on Jurors' Assessments of Auditor Negligence

Description: The purpose of my dissertation is to examine jurors' evaluation of auditor negligence in response to auditors' use of natural language processing (NLP). To test my research objective, I conducted a 2x2 between-subjects experiment with 175 jury-eligible individuals. In the online experiment, I manipulated whether the audit team analyzes contracts with NLP software or by having human auditors read the contracts. I also manipulated task complexity as complex or simple. The dependent variables incl… more
Date: August 2021
Creator: Cui, Junnan
Item Type: Refine your search to only Thesis or Dissertation
open access

An Empirical Investigation of the Lobbying Influence of Large Corporations on Selected FASB Standards

Description: The Financial Accounting Standards Board is a private sector rule making body. Congressional inquiries have questioned whether the setting of accountin standards should remain in the private sector. Congressional critics have charged that the FASB has been captured by special interests and recommended that a governmental agency assume responsibility for standard setting. Specifically, critics charge that large corporations capture the Big Eight accounting firms who, in turn, have captured the F… more
Date: May 1988
Creator: Beckman, Ronald J. (Ronald James)
Item Type: Refine your search to only Thesis or Dissertation
open access

Environmental Determinants and Choice of Project Evaluation Techniques in US and UK Firms

Description: The purpose of this dissertation is to develop a theory that helps explain the conditions under which firms select certain project evaluation techniques. This study uses contingency theory to analyze the impact of environmental uncertainty on the choice of project evaluation techniques. In addition to a direct measure of uncertainty, several dimensions of uncertainty are included in this study. These dimensions of uncertainty include control structure, method of financing, foreign assets, metho… more
Date: May 1996
Creator: Smolarski, Jan M. (Jan Mietek)
Item Type: Refine your search to only Thesis or Dissertation

ESG Misreporting: Role of Assurance, Assurance Provider, ESG Issue Characteristics and Personal Environmentalism in Employee Reporting Decisions

Description: Corporate environmental social and governance (ESG) reporting is becoming subject to increased scrutiny by regulators, investors and public. This dissertation will contribute to several research streams in the extant literature. This dissertation is the first to show the impact of employee environmental values and attitudes on reporting and whistleblowing decisions, making contributions to accounting, management, whistleblowing and environmental psychology literatures. Next, it is among the fir… more
Date: July 2023
Creator: Sapounova, Gloria N.
Item Type: Refine your search to only Thesis or Dissertation
open access

An Examination of the Accounting Debate over the Determination of Business Income: 1945-1952

Description: George O. May's (1952) prescient statement that "if accounting had not already become, it was well on its way to becoming a political phenomenon" provides the motivation for this study. Changing socioeconomic relationships in the post-World War II period make it an ideal period to examine the politicalization of accounting. Keynesian economic policies justified active government intervention in the economy to manage demand and ensure full employment. No longer could it be assumed that competiti… more
Date: December 1996
Creator: Pence, Diana Kay
Item Type: Refine your search to only Thesis or Dissertation
open access

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)
Item Type: Refine your search to only Thesis or Dissertation
open access

An examination of the factors that influence an auditor's decision to use a decision aid in their assessment of management fraud.

Description: In recent years, the accounting profession has faced increased scrutiny because of scandals involving management fraud (e.g., Enron, WorldCom). In response, Statement on Auditing Standards (SAS) #99 has expanded auditors' responsibility for detecting fraud, requiring auditors to gather significantly more information in their assessment of fraud. In addition, the Public Company Accounting Oversight Board (PCAOB) will focus on fraud detection through their inspections of registered accounting f… more
Date: May 2006
Creator: Hayes, Thomas Patrick
Item Type: Refine your search to only Thesis or Dissertation
open access

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
Item Type: Refine your search to only Thesis or Dissertation
open access

An Experimental Examination Of The Effects Of Goal Framing And Time Pressure On Auditors’ Professional Skepticism

Description: Professional skepticism is a critical component of audit practice and current auditing standards direct auditors to remain skeptical throughout the duration of each audit engagement. Despite the importance and prevalence of an emphasis on professional skepticism throughout auditing standards, evidence indicates that auditors often fail to exercise an appropriate degree of professional skepticism. Prior accounting research suggests that auditors’ professionally skeptical behavior is affected by … more
Date: December 2011
Creator: Robinson, Shani N.
Item Type: Refine your search to only Thesis or Dissertation
open access

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)
Item Type: Refine your search to only Thesis or Dissertation
open access

An Exploratory Investigation of the Origins and Regulatory Actions of the United Kingdom's Financial Reporting Review Panel

Description: In 1990, the accounting profession and the British government worked together to establish a new regulatory framework for financial reporting in the United Kingdom (UK), the Financial Reporting Council (FRC) and its two subsidiaries, the Accounting Standards Board (ASB) and the Financial Reporting Review Panel (FRRP). The FRRP enforces companies' compliance with the ASB's accounting standards and the accounting provisions of the UK Companies Act. Only one study, Brandt et al. (1997), has examin… more
Date: December 1998
Creator: Styles, Alan K. (Alan Keith)
Item Type: Refine your search to only Thesis or Dissertation
open access

Financial Reporting in Poland: Privatization of Select Firms Traded on the Warsaw Stock Exchange

Description: Poland's transition from a centrally-planned economy (CPE) to a market economy began in 1989. Building a market economy out of the failures of a CPE represents an unprecedented process in the history of economic development. At the core of the transition is the privatization of state-owned enterprises (SOEs). Many problems encountered during privatization are accounting related, and before privatization can occur valuation issues must be resolved. What has been the role of accounting in Poland'… more
Date: December 1996
Creator: De la Rosa, Denise M. (Denise Mary), 1949-
Item Type: Refine your search to only Thesis or Dissertation
open access

Firm Performance and Analyst Forecast Accuracy Following Discontinued Operations: Evidence from the Pre-SFAS 144 and SFAS 144 Eras

Description: Because of the non-recurring and transitory nature of discontinued operations, accounting standards require that the results of discontinued operations be separately reported on the income statement. Prior accounting literature supports the view that discontinued operations are non-recurring or transitory in nature, and also suggests that income classified as transitory has minimal relevance in firm valuation. Finance and management literature, however, suggest that firms discontinue operations… more
Date: May 2017
Creator: Guragai, Binod
Item Type: Refine your search to only Thesis or Dissertation
open access

Fluency Training as a Pedagogical Tool to Improve Performance of Undergraduate Students Enrolled in the First Financial Accounting Course at a Regional Oklahoma University

Description: This study contributes to the debate on accounting pedagogy in the basic financial accounting course by examining the pedagogical tool of fluency training as a way to improve student performance. Fluency training has been shown to improve performance of students in other academic disciplines.
Date: December 1998
Creator: Huffman, William E. (William Eugene)
Item Type: Refine your search to only Thesis or Dissertation
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