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Accounting and navigating legitimacy in NGO's

Goddard, Andrew; Assad, Mussa Juma - 2004

This paper investigates the phenomenon of accounting in non-governmental organisations (NGOs). It seeks to understand … accounting processes and reporting practices in NGOs and the conditions that sustain those processes and practices. NGOs have … become important institutions in world affairs but accounting research has not developed significant interest in their …

Persistent link: https://www.econbiz.de/10009457907

Development of the accounting profession and practices in the public sector - a hegemonic analysis

Goddard, Andrew - 2002

This paper uses Gramsci’s theory of hegemony to analyse the development of the public sector accounting profession and … accounting practices in the UK since the nineteenth-century. Three periods of hegemony and accounting development are identified … the public sector accounting profession and accounting techniques and clearly places them within an ideological framework …

Persistent link: https://www.econbiz.de/10009458101

Accounting and navigating legitimacy in Tanzanian NGOs. (In special issue: NGO accountability)

Goddard, Andrew; Assad, Mussa Juma - 2006

Purpose – The purpose of this paper is to investigate the phenomenon of accounting in non-governmental organisations … (NGOs). It seeks to understand accounting processes and reporting practices in NGOs and the conditions that sustain those … processes and practices. NGOs have become important institutions in world affairs but accounting research has not developed …

Persistent link: https://www.econbiz.de/10009458198

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

The Determinants of Audit Client Satisfaction among Clients of Big 6 Firms

Vehn, Bruce K.; Carcello, Joseph V.; Hermanson, Dana R.; … - 1997

A study's purpose was to investigate the relationship among client satisfaction, attributes of audit quality, auditor change, and controller work experience. To address this purpose, controllers of Fortune 1000 companies were asked to evaluate their existing auditor on each of 12 dimensions of...

Persistent link: https://www.econbiz.de/10009459084