Showing 11 - 20 of 112
We provide a discussion of Hannan, Rankin and Towry (HRT) (2006) The effect of information systems on honesty in managerial reporting: A behavioral perspective. Some agency theorists have suggested that while individuals have some preference for honesty, their honesty threshold is so low that...
Persistent link: https://www.econbiz.de/10012727078
We develop a model of auditor-client accounting negotiation, using the elements of negotiation examined in the behavioral negotiation literature, elaborated to include accounting contextual features indicated in the accounting literature and suggested by interviews with senior practitioners. We...
Persistent link: https://www.econbiz.de/10012728234
This paper examines the judgmental effects of the balanced scorecard. The balanced scorecard contains a large number of financial and nonfinancial performance measures divided into four categories. Based on judgment and decision making theory we examine whether the organization of the...
Persistent link: https://www.econbiz.de/10012728357
Auditor-client negotiation about difficult client accounting issues involves both the auditor and the client. On the client side, the Chief Financial Officer (CFO) plays a central role in the financial reporting process, yet is rarely the focus of academic study. This paper reports how a sample...
Persistent link: https://www.econbiz.de/10012773644
We develop a model of auditor-client accounting negotiation, using the elements of negotiation examined in the behavioral negotiation literature, elaborated to include accounting contextual features indicated in the accounting literature and suggested by interviews with senior practitioners. We...
Persistent link: https://www.econbiz.de/10012774772
Auditing (accounting) researchers have published over 24,000 (75,000) academic articles (Google Scholar September 2016) using a variety of research methods since 1970. Yet accounting and auditing standard setters and regulators have frequently cited their inability to engage with and utilize...
Persistent link: https://www.econbiz.de/10012961610
We examine the effects of pressures from client management and the audit firm's own management control systems (MCS) on auditors' willingness to accept an aggressive accounting that is preferred by client management. We find that auditors perceiving more pressure from client management to accept...
Persistent link: https://www.econbiz.de/10012972082
Audit academics and policymakers exhibit continuing concerns about the limited transfer of audit research findings to policymakers. We use knowledge transfer best practices to evaluate eight audit domain specific practices for their potential to transfer audit knowledge. Our analysis shows that...
Persistent link: https://www.econbiz.de/10012851698
We examine whether an unsophisticated investor's own gender and the gender of a sell-side analyst report writer jointly affect investor's investment judgements. Prior archival research suggests there is no factual basis for investors, irrespective of their gender, to respond differentially to...
Persistent link: https://www.econbiz.de/10012853762
Field research is increasingly being employed by audit researchers around the world including in North America. However, given that many doctoral programs, especially in North America, devote little or no time to this method, understanding what constitutes good auditing field research is...
Persistent link: https://www.econbiz.de/10013026972