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What I Have Learned So Far: Observations on Managing an Academic Accounting Career

Hermanson, Dana R. - 2008

In this commentary, I offer several observations for managing a successful and satisfying academic accounting career. First, I encourage readers to appreciate two key realities of the academic accounting labor market: the rewards derived from research and the massive shortage of accounting...

Persistent link: https://www.econbiz.de/10009459011

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

Reply to Discussion of Information Technology-Related Activities of Internal Auditors

Hermanson, Dana R.; Hill, Mary C.; Ivancevich, Daniel M. - 2000

In this article, the authors present their opinion on a discussion of their paper concerned with information technology (IT) related activities of internal auditors. Their paper was reviewed and discussed by both a practitioner, R. N. Burton and an academic, C. Jackson. In general, the...

Persistent link: https://www.econbiz.de/10009459013

The Association of Perceived Disaster Recovery Plan Strength with Organizational Characteristics

Ivancevich, Daneil M.; Hermanson, Dana R.; Smith, L. Murphy - 1998

This study provides evidence pertaining to organizational characteristics associated with greater perceived disaster recovery plan (DRP) strength or effectiveness. Based on an analysis of data gathered from over 100 public companies, company size and perceived management support for DRPs are...

Persistent link: https://www.econbiz.de/10009459015

The Accounting Component of Executive M.B.A. Programs

Hermanson, Dana R.; Hermanson, Heather M.; Alsup, Rodney G. - 1998

descriptive study examines the accounting component of U.S. E.M.B.A. programs. Based on a national survey of E.M.B.A. programs …

Persistent link: https://www.econbiz.de/10009459016

Should You Offer a Job to Your External Auditor?

Beasley, Mark S.; Carcello, Joseph; Hermanson, Dana R. - 2000

This article discusses the significance of external auditor. Companies searching for financial and accounting talent to join their senior executive teams often lure partners and other professional staff away from accounting firms that perform their annual audits. Livent Inc., the Toronto-based...

Persistent link: https://www.econbiz.de/10009459017

Why Do Some Accelerated Filers with SOX Section 404 Material Weaknesses Provide Early Warning under Section 302?

Hermanson, Dana R.; Ye, Zhongxia Shelly - 2009

During the first year of the SOX Section 404 reporting requirements (effective November 15, 2004), many adverse Section 404 audit reports were a "surprise'' in that management had not previously warned investors of the internal control deficiencies (ICDs) in SEC filings under Section 302...

Persistent link: https://www.econbiz.de/10009459070

Audit Committee Material Weaknesses in Smaller Reporting Companies

Gramling, Audrey A.; Hermanson, Dana R.; Hermanson, … - 2009

small companies still are struggling to develop effective audit committees. Examining the disclosures made by smaller … reporting companies and then analyzing the available resources can be useful for small businesses seeking to establish and …

Persistent link: https://www.econbiz.de/10009459074

PCAOB Inspections of Smaller CPA Firms: Initial Evidence from Inspection Reports

Hermanson, Dana R.; Houston, Richard W.; Rice, John C. - 2007

We examine 316 Public Company Accounting Oversight Board (PCAOB) inspection reports issued to smaller CPA firms (100 or fewer issuer clients) through July 2006. We find that 60 percent of the inspected firms have audit deficiencies. Firms with audit deficiencies are smaller, have a larger number...

Persistent link: https://www.econbiz.de/10009459077

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

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

profits ("small-pool" or "large-pool" firms, respectively) (Trompeter 1994). Some have expressed concern over possible … impairment of auditor independence when a small-pool compensation plan is used, and Trompeter (1994) found in an experimental … setting that partners in small-pool firms were less likely to require income-decreasing adjustments. We examine, in an …

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