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such as finance and accounting. The dissertation is comprised of three separate, but related studies. The first study … factors that provide a competitive advantage to leading service providers in accounting outsourcing markets in India. Taken … together, these studies address issues that have not been addressed previously in accounting literature and will advance our …
Persistent link: https://www.econbiz.de/10009431058
This dissertation examines the litigation and legal liability exposure of auditors related to the Sarbanes-Oxley Act of 2002 (SOX). Three separate studies were conducted to examine how auditor s litigation exposure is evaluated by potential litigants (lawyers), and how auditor liability is...
Persistent link: https://www.econbiz.de/10009431060
The crisis in supply versus demand for doctorally qualified faculty members in accounting is well documented … been made in addressing this serious challenge facing the accounting academic community and the accounting profession … while also enhancing and supporting broad-based research outcomes across the accounting landscape, including auditing and …
Persistent link: https://www.econbiz.de/10009459054
Source: Dissertation Abstracts International, Volume: 69-01, Section: A, page: 0274.
Persistent link: https://www.econbiz.de/10009472020
raise capital from an investor. A noisy accounting signal that is correlated with the prospects of the investment and thus … entrepreneur who can exert costly effort to improve the project profitability. An auditor observes an ex ante accounting signal …, the less the regulator prefers to conservative reporting. In contrast, when agency costs increase, accounting policy …
Persistent link: https://www.econbiz.de/10009472442
conducted in the United States has provided inconsistency in the results of investigating accounting data, cash flow and accrual … accounting data in predicting future cash flows. No published research has studied cash flow prediction in Thailand. The current … study investigates the ability of accrual and cash flows accounting data to predict future cash flows of Thai listed …
Persistent link: https://www.econbiz.de/10009475237
The aim of this research study is to determine whether perception gaps exist between accounting service providers and … small business, by identifying variables considered by both groups when considering outsourcing internal accounting … finance and accounting activities within Australia has been conducted thus far and, as a result, many questions remain …
Persistent link: https://www.econbiz.de/10009475289
. Prior research suggests that industry specialist auditors constrain accounting-based earnings management. But such actions … essay, I examine the association between the tightness of accounting standards and earnings management choices. Prior … studies suggest that managers switch from accounting-based earnings management to real activities manipulation in response to …
Persistent link: https://www.econbiz.de/10009475890
currently employed and the accounting firm that the director/chartered accountant originally qualified with, as a chartered …
Persistent link: https://www.econbiz.de/10009485338
The recent accounting scandals, characterised by the Enron affair, have not been confined to the U.S.A., but have been …
Persistent link: https://www.econbiz.de/10009440850