UNT College of Business - 22 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.

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

Do Collaborative Relationships in Supply Chain Pay-Off?

Description: This article attempts to articulate the theoretical foundation of collaborative relationship in supply chain and survey empirical results on financial gains reported in various research studies.
Date: January 2017
Creator: Kwon, Ik-Whan G.; Hong, Seock-Jin & Kim, Sung-Ho

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.

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.

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.

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