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The joint effects of customer profitability reports and sales support diversity in effective customer pricing

Cardinaels, Eddy; Roodhooft, Filip; Warlop, Luk; Herck, … - Vlerick Business School - 2004

This paper experimentally investigates the value-enhancing effects of more accurate customer profitability analysis (CuPA) reports on customer pricing decisions and firm profitability when customers place different demands on the firm's support functions. Activity-based driven CuPA reports are...

Persistent link: https://www.econbiz.de/10005464838

Effects of Exposure to Subsequently Invalidated Evidence on Judgments of Audit Workpaper Preparers and Reviewers

Tan, Seet-Koh - 2008

Auditors are routinely exposed to preliminary audit evidence that is subsequently found to be erroneous. In an experiment with auditors as participants, we show that subsequently invalidated evidence relating to a tender award to a client continues to influence auditors' interpretation of this...

Persistent link: https://www.econbiz.de/10012772037

The Effect of Accounting Uncertainty and Auditor Reputation on Auditor Independence

Mayhew, Brian W. - 2001

This paper reports the results of experimental economic markets designed to examine whether an auditor's objectivity (independence) is impacted by uncertainty regarding the appropriate accounting treatment for a client. In particular, we are interested in whether the auditor exploits this...

Persistent link: https://www.econbiz.de/10012742960

Attitude, Machiavellianism and the Rationalization of Misreporting

Murphy, Pamela R. - 2012

Audit standards around the world describe three factors, known together as the fraud triangle, that purportedly predict the likelihood of fraudulent financial reporting (IAASB, 2009; PCAOB, 2005). The first two factors, opportunity and incentive/pressure, are largely accepted as being associated...

Persistent link: https://www.econbiz.de/10012712646

Judging Auditor Negligence : De-Biasing Interventions, Outcome Bias, and Reverse Outcome Bias

Grenier, Jonathan H. - 2007

;reverse outcome biasquot;). Peecher and Piercey (2008) provide theory and empirical findings that individuals harshly exhibit outcome ….g., above key legal thresholds such as quot;preponderance of the evidencequot;).Using Support Theory, we predict and find that … Prospect Theory, we also design a new intervention that, if implemented early during the evaluators' judgment process …

Persistent link: https://www.econbiz.de/10012729056

An Experimental Investigation of Retention and Rotation Requirements

Dopuch, Nicholas - 2000

This paper provides results of an experiment designed to investigate how mandatory rotation or retention of auditors may affect auditor reporting. Repeat audit engagements are believed to be a source of economic rents to auditors, and as such they are believed to pose a threat to auditor...

Persistent link: https://www.econbiz.de/10012788882

An Experimental Investigation into Reputation Effects and the Demand for Auditing Services

Finley, David - 2000

This research investigates the relationship between reputation and two types of agency costs, namely those associated with auditing and those associated with value-reducing activities of management resulting from their capitalizing on asymmetric information by misreporting income. A...

Persistent link: https://www.econbiz.de/10012789381

Potential Functional and Dysfunctional Effects of Continuous Monitoring

Hunton, James E. - 2008

findings to theory and practice are discussed …

Persistent link: https://www.econbiz.de/10012771402

Measurement of Knowledge Structures Acquired Through Instruction, Experience, and Decision Aid Use

Rose, Jacob M. - 2007

This study investigates a method for measuring knowledge structure development in novice accountants by extending Bonner and Walker (1994), which examined the effects of instruction and experience on the acquisition of declarative and procedural knowledge. We employ Pathfinder network scaling, a...

Persistent link: https://www.econbiz.de/10012777213

The Impact of Tax Services on Auditors' Fraud Risk Assessments

Favere-Marchesi, Michael - 2006

This study examined whether providing tax services to an audit client affects auditors' fraud-risk assessment. A case was administered to audit partners and senior managers of small and medium-sized firms that provide both audit and tax services. Participants were asked to assess the risk of...

Persistent link: https://www.econbiz.de/10012780144