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Abeysekera, Indra - 2005

Recent corporate failure has challenged the credibility of the accounting profession, leading many stakeholders to … question the usefulness of financial reports for decision-making. This paper examines fluctuations in the accounting profession …’s authoritative influence over accounting standard setting and financial reporting. It focuses on the period following the collapse of …

Persistent link: https://www.econbiz.de/10009457462

Intellectual Capital Disclosure Trends: Singapore and Sri Lanka

Abeysekera, Indra - 2008

Purpose - This paper investigates the intellectual capital disclosure trends and disclosure category differences of top 20 listed firms in a developing nation, Sri Lanka, and moderately developed nation, Singapore. The aim of this study is to highlight the differences in IC disclosure practice...

Persistent link: https://www.econbiz.de/10009457460

Intellectual capital practices of firms and the commodification of labour

Abeysekera, Indra - 2008

capital practices is useful to regulators in policy making and accounting standard setting. …

Persistent link: https://www.econbiz.de/10009457461

Human capital value creation practices of software and service exporter firms in India

Murthy, V.; Abeysekera, Indra - 2007

This study explored the human capital (HC) value creation practices of the top seventeen software and service exporter firms in India. The study used HC disclosure attributes as a tool to the contents of the annual reports for the year 2003-04, to evaluate the type and amount of HC disclosed by...

Persistent link: https://www.econbiz.de/10009457463

Top 10 Audit Deficiencies

Beasley, Mark S.; Carcello, Joseph V.; Hermanson, Dana R. - 2001

The article focuses on financial statement fraud based on cases wherein the U.S. Securities and Exchange Commission sanctioned auditors for their association with fraudulent financial statements. All of the cases involved public companies, most of which engaged ill fraudulent financial...

Persistent link: https://www.econbiz.de/10009459012

Going-Concern Opinions: The Effects of Partner Compensation Plans and Client Size

Carcello, Joseph V.; Hermanson, Dana R.; Huss, H. Fenwick - 2000

Partner compensation plans in large accounting firms tend to emphasize either local office profits or worldwide firm …

Persistent link: https://www.econbiz.de/10009459078

Board Characteristics and Audit Fees

Carcello, Joseph V.; Hermanson, Dana R.; Neal, Terry L.; … - 2002

This paper examines the relations between three board characteristics (independence, diligence, and expertise) and Big 6 audit fees for Fortune 1000 companies. To protect its reputation capital, avoid legal liability, and promote shareholder interests, a more independent, diligent, and expert...

Persistent link: https://www.econbiz.de/10009459080

Changes in Internal Auditing During the Time of the Major US Accounting Scandals

Carcello, Joseph V.; Hermanson, Dana R.; Raghunandan, K. - 2005

We examine changes in internal auditing during the time of the Enron and WorldCom disasters and the related legislative and media focus on internal control and corporate governance. Data gathered from 271 mid-sized US public companies reveal that internal audit budgets, staffing levels, meetings...

Persistent link: https://www.econbiz.de/10009459081

Client Satisfaction and Big 6 Audit Fees

Behn, Bruce K.; Carcello, Joseph V.; Hermanson, Dana R.; … - 1999

This study examines whether client satisfaction can help explain cross-sectional variation in Big 6 audit fees paid by Fortune 1000 clients. After controlling for other factors related to audit fees (including audit quality attributes), client satisfaction with the audit team is positively...

Persistent link: https://www.econbiz.de/10009459082

Disclosures in Audit Committee Charters and Reports

Carcello, Joseph V.; Hermanson, Dana R.; Neal, Terry L. - 2002

In response to recent criticisms of audit committee performance, new SEC and stock exchange rules require companies to prepare an audit committee charter and to publish the charter in their proxy statement at least once every three years. Audit committees also must disclose how they discharged...

Persistent link: https://www.econbiz.de/10009459083