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ACCOUNTING COMPARABILITY AND THE ACCURACY OF PEER-BASED We examine the link between enhanced accounting comparability and the valuation performance of pricing multiples. Using the warranted multiple method proposed by Bhojraj and Lee (2002), we demonstrate how enhanced accounting comparability leads to better peer-based valuation performance.Empirical tests using firms from 15 European Union (EU) countries over the period A COMPARISON OF GENERIC SKILLS AND EMOTIONAL INTELLIGENCE Embedding generic skills such as communication and teamwork in the accounting curriculum continues to attract attention from stakeholders. In parallel, the business world and more recently some faculty, have recognized and explored the need to incorporate emotional intelligence (EI) in the curriculum. EI is viewed as a desirable quality as it allows accountants to excel in strategicdecision
ORPHANS DESERVE ATTENTION: FINANCIAL REPORTING IN THE Kai Du and X. Frank Zhang (2013) Orphans Deserve Attention: Financial Reporting in the Missing Months When Corporations Change Fiscal Year.The Accounting Review: May 2013, Vol. 88, No. 3, pp. 945-975. INFORMATION CONTENT OF INSIDER TRADES BEFORE AND AFTER THE ABSTRACT: This study examines the information content of Form 4 filings under the more timely disclosure regime introduced by Section 403 of the Sarbanes‐Oxley Act of 2002 (SOX). Abnormal returns and trading volumes around filings of insider stock purchases are significantly greater after SOX than before. Abnormal trading volumes around filings of insider sales are also greater post‐SOX HOW DO INVESTORS JUDGE THE RISK OF FINANCIAL ITEMS? This paper proposes and tests a risk model that explains how investors perceive financial risks. The model combines conventional decision‐theory variables—probabilities and outcomes—with behavioral variables from psychology research by Slovic (1987), such as the extent to which a risky item is new, causes worry, and iscontrollable.
THE UNINTENDED CONSEQUENCES OF TAX POLICY HOW … This is a story in two parts. The first describes the timber industry and the ad valorem tax structure in Mississippi during the first several decades of the 20th century. The second introduces Ran AMERICAN ACCOUNTING ASSOCIATION The objectives of the Journal of Forensic Accounting Research (JFAR) are to promote excellence in the research, teaching, and practice of forensic accounting, with a balance among basic research, practice, and education.In addition, forensic accounting research is to be broadly conceived, and not limited to fraud research. Editor: Zabihollah "Zabi" Rezaee, The University of Memphis AMERICAN ACCOUNTING ASSOCIATION Crossref Similarity Check is a multi-publisher initiative to screen published and submitted content for originality. The American Accounting Association uses the iThenticate software to detect instances of overlapping and similar text in submitted manuscripts. CSR DISCLOSURE AND INVESTOR BEHAVIOR: A PROPOSED FRAMEWORK Katrin Gödker and Lasse Mertins (2018) CSR Disclosure and Investor Behavior: A Proposed Framework and Research Agenda.Behavioral Research in Accounting: Fall 2018, Vol. 30, No. 2, pp. 37-53. INSIGHTS FOR RESEARCH AND PRACTICE: WHAT WE LEARN ABOUT Gregory M. Trompeter is a Professor at the University of Central Florida, Tina D. Carpenter is an Associate Professor at The University of Georgia, Keith L. Jones is an Associate Professor at George Mason University, and Richard A. Riley, Jr. is a Professor at West VirginiaUniversity.
ACCOUNTING COMPARABILITY AND THE ACCURACY OF PEER-BASED We examine the link between enhanced accounting comparability and the valuation performance of pricing multiples. Using the warranted multiple method proposed by Bhojraj and Lee (2002), we demonstrate how enhanced accounting comparability leads to better peer-based valuation performance.Empirical tests using firms from 15 European Union (EU) countries over the period A COMPARISON OF GENERIC SKILLS AND EMOTIONAL INTELLIGENCE Embedding generic skills such as communication and teamwork in the accounting curriculum continues to attract attention from stakeholders. In parallel, the business world and more recently some faculty, have recognized and explored the need to incorporate emotional intelligence (EI) in the curriculum. EI is viewed as a desirable quality as it allows accountants to excel in strategicdecision
ORPHANS DESERVE ATTENTION: FINANCIAL REPORTING IN THE Kai Du and X. Frank Zhang (2013) Orphans Deserve Attention: Financial Reporting in the Missing Months When Corporations Change Fiscal Year.The Accounting Review: May 2013, Vol. 88, No. 3, pp. 945-975. INFORMATION CONTENT OF INSIDER TRADES BEFORE AND AFTER THE ABSTRACT: This study examines the information content of Form 4 filings under the more timely disclosure regime introduced by Section 403 of the Sarbanes‐Oxley Act of 2002 (SOX). Abnormal returns and trading volumes around filings of insider stock purchases are significantly greater after SOX than before. Abnormal trading volumes around filings of insider sales are also greater post‐SOX HOW DO INVESTORS JUDGE THE RISK OF FINANCIAL ITEMS? This paper proposes and tests a risk model that explains how investors perceive financial risks. The model combines conventional decision‐theory variables—probabilities and outcomes—with behavioral variables from psychology research by Slovic (1987), such as the extent to which a risky item is new, causes worry, and iscontrollable.
THE UNINTENDED CONSEQUENCES OF TAX POLICY HOW … This is a story in two parts. The first describes the timber industry and the ad valorem tax structure in Mississippi during the first several decades of the 20th century. The second introduces Ran AMERICAN ACCOUNTING ASSOCIATION The American Accounting Association is the largest community of accountants in academia. Founded in 1916, we have a rich history built on leading-edge research and publications. A COMPARISON OF GENERIC SKILLS AND EMOTIONAL INTELLIGENCE Embedding generic skills such as communication and teamwork in the accounting curriculum continues to attract attention from stakeholders. In parallel, the business world and more recently some faculty, have recognized and explored the need to incorporate emotional intelligence (EI) in the curriculum. EI is viewed as a desirable quality as it allows accountants to excel in strategicdecision
AUDITOR MULTINATIONAL EXPERTISE AND AUDIT QUALITY Joshua L. Gunn and Paul N. Michas (2018) Auditor Multinational Expertise and Audit Quality.The Accounting Review: July 2018, Vol. 93,No. 4, pp. 203-224.
INVESTOR SENTIMENT AND ACCOUNTING CONSERVATISM We thank Carol Marquardt (editor) and two anonymous reviewers for their helpful comments. In addition, we are grateful to Sudipta Basu, Shijun Cheng, Andy Chui, Guoyu Lin, Yvonne Lu, Martien Lubberink, James Ohlson, Katherine Schipper, Jeri Seidman, Rui Shen, Sean Wang, Holly Yang, and seminar participants at Feng Chia University, Hong Kong Polytechnic University, Tsinghua University, the 2014 DATA MINING OF ELECTRONIC MAIL AND AUDITING: A RESEARCH A potentially important form of audit evidence is corporate email, which includes the background, intent, and outcome of managerial actions. Emails are semi-structured data, with known fields for sender, recipient, subject, and date, as well as the email body andattachments.
ASSESSING MANAGEMENT INTEGRITY: INSIGHTS FROM BIG 4 This raises questions about how external auditors can comply with the audit standards in this area and what best practices and deficiencies exist in the assessment of management integrity. This study examines methods of assessing management integrity by providing insights from the Big 4 auditors in Egypt. The findings of this study will benefit INDUSTRY CHARACTERISTICS, RISK PREMIUMS, AND DEBT PRICING This paper provides empirical evidence that industry-level characteristics relate to debt pricing through risk premiums. We address the empirical challenges that arise when testing these theories by using a proprietary dataset of time-varying and forward-looking measures of industry characteristics. DO SOCIAL TIES BETWEEN EXTERNAL AUDITORS AND AUDIT We examine whether social ties between engagement auditors and audit committee members shape audit outcomes. Although these social ties can facilitate information transfer and help auditors alleviate management pressure to waive correction of detected misstatements, close interpersonal relations can undermine auditors' monitoring of the financial reporting process. COGNITIVE LOAD THEORY: WHAT IT IS, WHY IT'S IMPORTANT FOR Gregory R. Mostyn (2012) Cognitive Load Theory: What It Is, Why It's Important for Accounting Instruction and Research.Issues in Accounting Education: February 2012, Vol. 27, No. 1, pp. 227-245. MATERIALITY JUDGMENTS AND THE RESOLUTION OF DETECTED Marsha B. Keune and Karla M. Johnstone (2012) Materiality Judgments and the Resolution of Detected Misstatements: The Role of Managers, Auditors, and Audit Committees.The Accounting Review: September 2012, Vol. 87, No. 5, pp. 1641-1677. AMERICAN ACCOUNTING ASSOCIATION The objectives of the Journal of Forensic Accounting Research (JFAR) are to promote excellence in the research, teaching, and practice of forensic accounting, with a balance among basic research, practice, and education.In addition, forensic accounting research is to be broadly conceived, and not limited to fraud research. Editor: Zabihollah "Zabi" Rezaee, The University of Memphis AMERICAN ACCOUNTING ASSOCIATION Crossref Similarity Check is a multi-publisher initiative to screen published and submitted content for originality. The American Accounting Association uses the iThenticate software to detect instances of overlapping and similar text in submitted manuscripts. CSR DISCLOSURE AND INVESTOR BEHAVIOR: A PROPOSED FRAMEWORK Katrin Gödker and Lasse Mertins (2018) CSR Disclosure and Investor Behavior: A Proposed Framework and Research Agenda.Behavioral Research in Accounting: Fall 2018, Vol. 30, No. 2, pp. 37-53. INSIGHTS FOR RESEARCH AND PRACTICE: WHAT WE LEARN ABOUT Gregory M. Trompeter is a Professor at the University of Central Florida, Tina D. Carpenter is an Associate Professor at The University of Georgia, Keith L. Jones is an Associate Professor at George Mason University, and Richard A. Riley, Jr. is a Professor at West VirginiaUniversity.
ACCOUNTING COMPARABILITY AND THE ACCURACY OF PEER-BASED We examine the link between enhanced accounting comparability and the valuation performance of pricing multiples. Using the warranted multiple method proposed by Bhojraj and Lee (2002), we demonstrate how enhanced accounting comparability leads to better peer-based valuation performance.Empirical tests using firms from 15 European Union (EU) countries over the period A COMPARISON OF GENERIC SKILLS AND EMOTIONAL INTELLIGENCE Embedding generic skills such as communication and teamwork in the accounting curriculum continues to attract attention from stakeholders. In parallel, the business world and more recently some faculty, have recognized and explored the need to incorporate emotional intelligence (EI) in the curriculum. EI is viewed as a desirable quality as it allows accountants to excel in strategicdecision
ORPHANS DESERVE ATTENTION: FINANCIAL REPORTING IN THE Kai Du and X. Frank Zhang (2013) Orphans Deserve Attention: Financial Reporting in the Missing Months When Corporations Change Fiscal Year.The Accounting Review: May 2013, Vol. 88, No. 3, pp. 945-975. INFORMATION CONTENT OF INSIDER TRADES BEFORE AND AFTER THE ABSTRACT: This study examines the information content of Form 4 filings under the more timely disclosure regime introduced by Section 403 of the Sarbanes‐Oxley Act of 2002 (SOX). Abnormal returns and trading volumes around filings of insider stock purchases are significantly greater after SOX than before. Abnormal trading volumes around filings of insider sales are also greater post‐SOX HOW DO INVESTORS JUDGE THE RISK OF FINANCIAL ITEMS? This paper proposes and tests a risk model that explains how investors perceive financial risks. The model combines conventional decision‐theory variables—probabilities and outcomes—with behavioral variables from psychology research by Slovic (1987), such as the extent to which a risky item is new, causes worry, and iscontrollable.
THE UNINTENDED CONSEQUENCES OF TAX POLICY HOW … This is a story in two parts. The first describes the timber industry and the ad valorem tax structure in Mississippi during the first several decades of the 20th century. The second introduces Ran AMERICAN ACCOUNTING ASSOCIATION The objectives of the Journal of Forensic Accounting Research (JFAR) are to promote excellence in the research, teaching, and practice of forensic accounting, with a balance among basic research, practice, and education.In addition, forensic accounting research is to be broadly conceived, and not limited to fraud research. Editor: Zabihollah "Zabi" Rezaee, The University of Memphis AMERICAN ACCOUNTING ASSOCIATION Crossref Similarity Check is a multi-publisher initiative to screen published and submitted content for originality. The American Accounting Association uses the iThenticate software to detect instances of overlapping and similar text in submitted manuscripts. CSR DISCLOSURE AND INVESTOR BEHAVIOR: A PROPOSED FRAMEWORK Katrin Gödker and Lasse Mertins (2018) CSR Disclosure and Investor Behavior: A Proposed Framework and Research Agenda.Behavioral Research in Accounting: Fall 2018, Vol. 30, No. 2, pp. 37-53. INSIGHTS FOR RESEARCH AND PRACTICE: WHAT WE LEARN ABOUT Gregory M. Trompeter is a Professor at the University of Central Florida, Tina D. Carpenter is an Associate Professor at The University of Georgia, Keith L. Jones is an Associate Professor at George Mason University, and Richard A. Riley, Jr. is a Professor at West VirginiaUniversity.
ACCOUNTING COMPARABILITY AND THE ACCURACY OF PEER-BASED We examine the link between enhanced accounting comparability and the valuation performance of pricing multiples. Using the warranted multiple method proposed by Bhojraj and Lee (2002), we demonstrate how enhanced accounting comparability leads to better peer-based valuation performance.Empirical tests using firms from 15 European Union (EU) countries over the period A COMPARISON OF GENERIC SKILLS AND EMOTIONAL INTELLIGENCE Embedding generic skills such as communication and teamwork in the accounting curriculum continues to attract attention from stakeholders. In parallel, the business world and more recently some faculty, have recognized and explored the need to incorporate emotional intelligence (EI) in the curriculum. EI is viewed as a desirable quality as it allows accountants to excel in strategicdecision
ORPHANS DESERVE ATTENTION: FINANCIAL REPORTING IN THE Kai Du and X. Frank Zhang (2013) Orphans Deserve Attention: Financial Reporting in the Missing Months When Corporations Change Fiscal Year.The Accounting Review: May 2013, Vol. 88, No. 3, pp. 945-975. INFORMATION CONTENT OF INSIDER TRADES BEFORE AND AFTER THE ABSTRACT: This study examines the information content of Form 4 filings under the more timely disclosure regime introduced by Section 403 of the Sarbanes‐Oxley Act of 2002 (SOX). Abnormal returns and trading volumes around filings of insider stock purchases are significantly greater after SOX than before. Abnormal trading volumes around filings of insider sales are also greater post‐SOX HOW DO INVESTORS JUDGE THE RISK OF FINANCIAL ITEMS? This paper proposes and tests a risk model that explains how investors perceive financial risks. The model combines conventional decision‐theory variables—probabilities and outcomes—with behavioral variables from psychology research by Slovic (1987), such as the extent to which a risky item is new, causes worry, and iscontrollable.
THE UNINTENDED CONSEQUENCES OF TAX POLICY HOW … This is a story in two parts. The first describes the timber industry and the ad valorem tax structure in Mississippi during the first several decades of the 20th century. The second introduces Ran AMERICAN ACCOUNTING ASSOCIATION The American Accounting Association is the largest community of accountants in academia. Founded in 1916, we have a rich history built on leading-edge research and publications. A COMPARISON OF GENERIC SKILLS AND EMOTIONAL INTELLIGENCE Embedding generic skills such as communication and teamwork in the accounting curriculum continues to attract attention from stakeholders. In parallel, the business world and more recently some faculty, have recognized and explored the need to incorporate emotional intelligence (EI) in the curriculum. EI is viewed as a desirable quality as it allows accountants to excel in strategicdecision
AUDITOR MULTINATIONAL EXPERTISE AND AUDIT QUALITY Joshua L. Gunn and Paul N. Michas (2018) Auditor Multinational Expertise and Audit Quality.The Accounting Review: July 2018, Vol. 93,No. 4, pp. 203-224.
INVESTOR SENTIMENT AND ACCOUNTING CONSERVATISM We thank Carol Marquardt (editor) and two anonymous reviewers for their helpful comments. In addition, we are grateful to Sudipta Basu, Shijun Cheng, Andy Chui, Guoyu Lin, Yvonne Lu, Martien Lubberink, James Ohlson, Katherine Schipper, Jeri Seidman, Rui Shen, Sean Wang, Holly Yang, and seminar participants at Feng Chia University, Hong Kong Polytechnic University, Tsinghua University, the 2014 DATA MINING OF ELECTRONIC MAIL AND AUDITING: A RESEARCH A potentially important form of audit evidence is corporate email, which includes the background, intent, and outcome of managerial actions. Emails are semi-structured data, with known fields for sender, recipient, subject, and date, as well as the email body andattachments.
ASSESSING MANAGEMENT INTEGRITY: INSIGHTS FROM BIG 4 This raises questions about how external auditors can comply with the audit standards in this area and what best practices and deficiencies exist in the assessment of management integrity. This study examines methods of assessing management integrity by providing insights from the Big 4 auditors in Egypt. The findings of this study will benefit INDUSTRY CHARACTERISTICS, RISK PREMIUMS, AND DEBT PRICING This paper provides empirical evidence that industry-level characteristics relate to debt pricing through risk premiums. We address the empirical challenges that arise when testing these theories by using a proprietary dataset of time-varying and forward-looking measures of industry characteristics. DO SOCIAL TIES BETWEEN EXTERNAL AUDITORS AND AUDIT We examine whether social ties between engagement auditors and audit committee members shape audit outcomes. Although these social ties can facilitate information transfer and help auditors alleviate management pressure to waive correction of detected misstatements, close interpersonal relations can undermine auditors' monitoring of the financial reporting process. COGNITIVE LOAD THEORY: WHAT IT IS, WHY IT'S IMPORTANT FOR Gregory R. Mostyn (2012) Cognitive Load Theory: What It Is, Why It's Important for Accounting Instruction and Research.Issues in Accounting Education: February 2012, Vol. 27, No. 1, pp. 227-245. MATERIALITY JUDGMENTS AND THE RESOLUTION OF DETECTED Marsha B. Keune and Karla M. Johnstone (2012) Materiality Judgments and the Resolution of Detected Misstatements: The Role of Managers, Auditors, and Audit Committees.The Accounting Review: September 2012, Vol. 87, No. 5, pp. 1641-1677. AMERICAN ACCOUNTING ASSOCIATION AAA Members. You received an email with a link to register to this site. If you followed that link, you're already registered and you will see your name in the upper right-hand corner of the screen. AMERICAN ACCOUNTING ASSOCIATION The objectives of the Journal of Forensic Accounting Research (JFAR) are to promote excellence in the research, teaching, and practice of forensic accounting, with a balance among basic research, practice, and education.In addition, forensic accounting research is to be broadly conceived, and not limited to fraud research. Editor: Zabihollah "Zabi" Rezaee, The University of Memphis AMERICAN ACCOUNTING ASSOCIATION The American Accounting Association is the largest community of accountants in academia. Founded in 1916, we have a rich history built on leading-edge research and publications. EXPLORING THE PLAYGROUND: BLOCKCHAIN PROTOTYPE USE CASES Ethan Kinory, Sean Stein Smith, and Kimberly Swanson Church (2020) Exploring the Playground: Blockchain Prototype Use Cases with Hyperledger Composer. Journal of Emerging Technologies in AccountingIn-Press.
INSIGHTS FOR RESEARCH AND PRACTICE: WHAT WE LEARN ABOUT Gregory M. Trompeter is a Professor at the University of Central Florida, Tina D. Carpenter is an Associate Professor at The University of Georgia, Keith L. Jones is an Associate Professor at George Mason University, and Richard A. Riley, Jr. is a Professor at West VirginiaUniversity.
SETTING FINANCIAL PERFORMANCE THRESHOLDS, TARGETS, AND Kenneth A. Merchant, Carolyn Stringer, and Paul Shantapriyan (2018) Setting Financial Performance Thresholds, Targets, and Maximums in Bonus Plans.Journal of INCOME SMOOTHING OVER THE BUSINESS CYCLE: CHANGES IN BANKS Chi‐Chun Liu and Stephen G. Ryan (2006) Income Smoothing over the Business Cycle: Changes in Banks' Coordinated Management of Provisions for Loan Losses and Loan Charge‐Offs from the Pre‐1990 Bust to the 1990s Boom.The Accounting Review: March 2006, Vol. 81, No. 2, pp.421-441.
ORPHANS DESERVE ATTENTION: FINANCIAL REPORTING IN THE Kai Du and X. Frank Zhang (2013) Orphans Deserve Attention: Financial Reporting in the Missing Months When Corporations Change Fiscal Year.The Accounting Review: May 2013, Vol. 88, No. 3, pp. 945-975. A META-ANALYSIS OF THE EFFECTS OF IT INVESTMENT ON FIRM Jee-Hae Lim, Bruce Dehning, Vernon J. Richardson, and Rodney E. Smith (2011) A Meta-Analysis of the Effects of IT Investment on Firm Financial Performance.Journal of Information Systems: Fall 2011, Vol. 25, No. 2, pp. 145-169. DETERMINANTS OF TARGET COSTING ADOPTION: A RESEARCH NOTE ABSTRACT. The objective of this paper is to advance the theory relating to the determinants of target costing (TC) system adoption by firms. Although the existing literature identifies several factors, it mainly clarifies the circumstances under which TC adoption will add firm value, which refers to a AMERICAN ACCOUNTING ASSOCIATION AAA Members. You received an email with a link to register to this site. If you followed that link, you're already registered and you will see your name in the upper right-hand corner of the screen. AMERICAN ACCOUNTING ASSOCIATION The objectives of the Journal of Forensic Accounting Research (JFAR) are to promote excellence in the research, teaching, and practice of forensic accounting, with a balance among basic research, practice, and education.In addition, forensic accounting research is to be broadly conceived, and not limited to fraud research. Editor: Zabihollah "Zabi" Rezaee, The University of Memphis AMERICAN ACCOUNTING ASSOCIATION The American Accounting Association is the largest community of accountants in academia. Founded in 1916, we have a rich history built on leading-edge research and publications. EXPLORING THE PLAYGROUND: BLOCKCHAIN PROTOTYPE USE CASES Ethan Kinory, Sean Stein Smith, and Kimberly Swanson Church (2020) Exploring the Playground: Blockchain Prototype Use Cases with Hyperledger Composer. Journal of Emerging Technologies in AccountingIn-Press.
INSIGHTS FOR RESEARCH AND PRACTICE: WHAT WE LEARN ABOUT Gregory M. Trompeter is a Professor at the University of Central Florida, Tina D. Carpenter is an Associate Professor at The University of Georgia, Keith L. Jones is an Associate Professor at George Mason University, and Richard A. Riley, Jr. is a Professor at West VirginiaUniversity.
SETTING FINANCIAL PERFORMANCE THRESHOLDS, TARGETS, AND Kenneth A. Merchant, Carolyn Stringer, and Paul Shantapriyan (2018) Setting Financial Performance Thresholds, Targets, and Maximums in Bonus Plans.Journal of INCOME SMOOTHING OVER THE BUSINESS CYCLE: CHANGES IN BANKS Chi‐Chun Liu and Stephen G. Ryan (2006) Income Smoothing over the Business Cycle: Changes in Banks' Coordinated Management of Provisions for Loan Losses and Loan Charge‐Offs from the Pre‐1990 Bust to the 1990s Boom.The Accounting Review: March 2006, Vol. 81, No. 2, pp.421-441.
ORPHANS DESERVE ATTENTION: FINANCIAL REPORTING IN THE Kai Du and X. Frank Zhang (2013) Orphans Deserve Attention: Financial Reporting in the Missing Months When Corporations Change Fiscal Year.The Accounting Review: May 2013, Vol. 88, No. 3, pp. 945-975. A META-ANALYSIS OF THE EFFECTS OF IT INVESTMENT ON FIRM Jee-Hae Lim, Bruce Dehning, Vernon J. Richardson, and Rodney E. Smith (2011) A Meta-Analysis of the Effects of IT Investment on Firm Financial Performance.Journal of Information Systems: Fall 2011, Vol. 25, No. 2, pp. 145-169. DETERMINANTS OF TARGET COSTING ADOPTION: A RESEARCH NOTE ABSTRACT. The objective of this paper is to advance the theory relating to the determinants of target costing (TC) system adoption by firms. Although the existing literature identifies several factors, it mainly clarifies the circumstances under which TC adoption will add firm value, which refers to a AMERICAN ACCOUNTING ASSOCIATION The objectives of the Journal of Forensic Accounting Research (JFAR) are to promote excellence in the research, teaching, and practice of forensic accounting, with a balance among basic research, practice, and education.In addition, forensic accounting research is to be broadly conceived, and not limited to fraud research. Editor: Zabihollah "Zabi" Rezaee, The University of Memphis AMERICAN ACCOUNTING ASSOCIATION Crossref Similarity Check is a multi-publisher initiative to screen published and submitted content for originality. The American Accounting Association uses the iThenticate software to detect instances of overlapping and similar text in submitted manuscripts. AMERICAN ACCOUNTING ASSOCIATION The American Accounting Association is the largest community of accountants in academia. Founded in 1916, we have a rich history built on leading-edge research and publications. ASSESSING MANAGEMENT INTEGRITY: INSIGHTS FROM BIG 4 This raises questions about how external auditors can comply with the audit standards in this area and what best practices and deficiencies exist in the assessment of management integrity. This study examines methods of assessing management integrity by providing insights from the Big 4 auditors in Egypt. The findings of this study will benefit SETTING FINANCIAL PERFORMANCE THRESHOLDS, TARGETS, AND We gratefully acknowledge the feedback on this and earlier versions of this paper from participants at seminars at Michigan State University, Naval Postgraduate School, North Texas State University, Oregon State University, Southern Methodist University, the Universities of Auckland, Melbourne, Monash, and Otago, and at the 2009 New Zealand Management Accounting Conference, 2010 Annual Meeting INVESTORS', AUDITORS', AND LENDERS' UNDERSTANDING OF THE Stephen Kwaku Asare and Arnold M. Wright (2012) Investors', Auditors', and Lenders' Understanding of the Message Conveyed by the Standard Audit Report on the Financial Statements.Accounting Horizons: June 2012, Vol. 26, No. 2, pp. 193-217. USE OF HIGH QUANTIFICATION EVIDENCE IN FAIR VALUE AUDITS Jennifer R. Joe, Scott D. Vandervelde, and Yi-Jing Wu (2017) Use of High Quantification Evidence in Fair Value Audits: Do Auditors Stay in their Comfort Zone?.The Accounting Review: September 2017, Vol. 92,No. 5, pp. 89-116.
DO ENTERPRISE RESOURCE PLANNING SYSTEMS (ERPS) CONSTRAIN We thank Juan Manuel Sanchez (editor) and two anonymous reviewers for their invaluable guidance in bringing this project to fruition. We also thank workshop participants at Florida International University, NOVA Southeastern University, Texas A&M International University, and the 2015 AAA Deloitte Doctoral Consortium for their suggestions and comments on prior versions of this paper. TURNAROUND INITIATIVES AND AUDITORS' GOING-CONCERN Liesbeth Bruynseels, W. Robert Knechel, and Marleen Willekens (2013) Turnaround Initiatives and Auditors' Going-Concern Judgment: Memory for Audit Evidence.AUDITING: A Journal of Practice & Theory: August 2013, Vol. 32, No. 3, pp. 105-121. SYSTEMS THINKING AND ITS IMPLICATIONS IN ENTERPRISE RISK Lorraine S. Lee and Edmund Green (2015) Systems Thinking and its Implications in Enterprise Risk Management.Journal of Information Systems: Summer 2015, Vol. 29, No. 2, pp. 195-210. Log In | Register | Mobile | Help| Cart
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