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Activity-based costing systems and incremental costs

Bromwich, Michael; Hong, Cheolkyu - 1999

using ABC or CVO. Such failure also leads to distorting accounting numbers away from economic costs. …

Persistent link: https://www.econbiz.de/10009439600

Hicksian income in the conceptual framework

Bromwich, Michael; Macve, Richard; Sunder, Shyam - 2010

In seeking to replace accounting conventions by concepts in the pursuit of principles-based standards, the FASB … welcome the use of theories by accounting standard setters and practitioners, if theories are considered in their entirety … and standards. Our conclusions about how accounting concepts and conventions should be related differ from those of the …

Persistent link: https://www.econbiz.de/10009439722

Management accounting: retrospect and prospect

Bhimani, Alnoor; Bromwich, Michael - 2010

management accounting from the founding of the Institute to today. It considers a number of immediate challenges to management … accountants and surveys a range of issues and challenges that will likely affect management accounting thought and practice in the …

Persistent link: https://www.econbiz.de/10009439728

Principles-versus-rules-based accounting standards:The FASB's standard setting strategy

Bromwich, Michael; Benston, G.J; Wagenhofer, Alfred - 2006

Persistent link: https://www.econbiz.de/10009440533

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