The PCAOB inspection reports for large audit firms are primarily anecdotal in nature, providing only a list of deficiencies found without any statistical context (e.g., the inspection sample size). This is problematic when trying to determine the extent of a firm's audit weaknesses. However,...

This study examined the association between corporate transparency and ethical orientation of Fortune 500 companies and the number of females represented on the board of directors from 2010 annual report data.  My basis for this judgment was whether or not the firm was listed on either (both)...

With the appropriate framework to shape financial knowledge, the management accounting function should become an organization's principal decision-support platform. The framework consists of six levels of financial knowledge, and the word "financial" is most operative here. The Level 1 knowledge...

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...

To assist Executive M.B.A. (E.M.B.A.) faculty and administrators in their curriculum management efforts, this 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, the primary results are: (1) accounting is an important...

Partner compensation plans in large accounting firms tend to emphasize either local office profits or worldwide firm profits ("small-pool" or "large-pool" firms, respectively) (Trompeter 1994). Some have expressed concern over possible impairment of auditor independence when a small-pool...

Enterprise risk management (ERM) has emerged as a new paradigm for managing the portfolio of risks that face organizations, and policy makers continue to focus on mechanisms to improve corporate governance and risk management. Despite these developments, there is little research on factors...

The mergers between AT&T and Cingular, Sprint and Nextel, and Verizon and Alltel telecommunication companies have become the most fascinating transactions in the wireless industry. This paper provides a detailed summary of the two companies in each merger as separate entities before the merger,...

Purpose - Since the 1960s earnings management has been a widely researched area and became presumably known by the current accounting scandals. This paper aims at empirically showing which factors affect earnings management. Design/methodology/approach - According to former research literature...