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Some of the material in is restricted to members of the community. By logging in, you may be able to gain additional access to certain collections or items. If you have questions about access or logging in, please use the form on the Contact Page.
The purpose of this study was to examine whether dialogic reading, an evidence based intervention involving interactive storybook reading, improved the basic concept knowledge of preschool children using flap books or storyline books. A...
I examine how an audit client's political contributions influence the auditor-client relationship. Prior research suggests opposing forces from political contributions on the auditor's assessment of audit risk. Prior research also...
This dissertation describes an experimental study of impression management in the principal-agent relation. First, I utilize agency theory and efficiency wage theory to hypothesize productivity and planning benefits to the principal....
According to SAS No. 99 and the "Fraud Triangle" there are three major classes of fraud risk factors: pressures, opportunities, and rationalizations. This study first investigates the manner in which auditors react to pressures and...
This study develops and tests a model of manager reporting credibility in an earnings guidance setting. I use two experiments in which I manipulate forthcomingness, investors' status (i.e. current vs. prospective investors), reputation, ...
Conventional wisdom, as well as recent research (Hong and Yu 2009), suggest that trading activity and returns decrease during the summer months, possibly due to decreased market participation by net-buying noise traders. I extend...
Every day, in thousands of companies around the world, in every industry, savvy managers inspire their workers to fight for market share. Every day, the business press makes heroes of firms that have successfully captured competitors'...
This study intended to extract factors that could be successfully used to increase purchase intent. Moreover, this study attempted to increase existing knowledge in marketing of sportswear. This study's main focus was to test which...
This study examines whether the mandated disclosure of CEO-to-employee pay ratios motivates firms to curb CEO pay. In July 2010, the U.S. Congress directed the SEC, via Section 953(b) of the Dodd-Frank Act, to enforce a rule that...
I examine whether managers are more likely to meet-or-beat earnings benchmarks when firms experience natural disasters. When a natural disaster strikes and causes significant damages, it could negatively affect a firm’s financial...
"It is the purpose of this paper to present to the beginning or inexperienced principal a survey of the problem of internal accounting, a brief history of internal accounting, and an examination of the responsibility of a principal in...
Prior research suggests that individuals receiving higher than market wages reciprocate with higher than enforceable levels of effort. This study examines whether the effectiveness of these reciprocity-based rewards depends on a worker's...
Prior research suggests auditor resources are quasi-fixed at the office-level: local audit offices operate as semi-autonomous units, and resources are costly to transfer across offices. The objective of this study is to document a...
"It is the object of this paper to sketch relatively briefly the evolution of accounting from obscure early beginnings to the position of importance and prestige which it holds today. This paper will also investigate the status of the...
This study examines the impact of comparability on the extent to which financial statement users detect accruals manipulations and managers manipulate earnings. I predict that comparability enables users to better understand and predict...
Brainstorming sessions are now a requirement on each audit per Statement on Auditing Standards (SAS) No. 99, Consideration of Fraud in a Financial Statement Audit, but concerns have been raised about their effectiveness in helping...
The value of the current pass/fail version of the standardized audit report has been criticized as not providing stakeholders with much information beyond the qualified vs. unqualified opinion (Cohen Commission 1978; Church et al. 2008;...
Numerous studies have been conducted involving preschoolers with speech and language disorders, suggesting a potential relationship between their communicative abilities and social acceptance. Because social status is highly valued by...
The Securities and Exchange Commission has recommended company-sponsored research to address the need for greater analyst following of smaller companies. Anecdotal evidence suggests company-sponsored research is more optimistic than...
"The purpose of this paper is to develop a uniform system of accounting to be used in keeping the Internal Accounts of the public schools of the State of Florida. Funds derived from any and all activities of the school involving school...
While prior research suggests that firms have primarily switched from accrual to real earnings management strategies since the passage of the Sarbanes-Oxley Act of 2002 (Cohen, Dey, and Lys 2008), SOX hereafter, there has been limited...
Management accounting involves the communication of information within an organization to facilitate planning, coordination, resource allocation, and performance evaluation. As such, the budgeting process is a core component of...
I test for the existence of an investor valued assurance component of auditor reputation that is separate from the well documented insurance value component of auditor reputation. More specifically, I test whether office level auditor...
Motivated by voluntary disclosure theory, I examine the relation between innate and discretionary accruals quality (AQ) and management's earnings forecast decisions. I argue that AQ provides an indication of the quality of managers'...
The Securities and Exchange Commission and popular press have expressed concern that corporations guide analysts' forecasts with the purpose of managing earnings surprises and producing desired market reactions. Evidence suggests that...
Frederic Alberti, a lawyer, writes to Giulia Kortischoner concerning her accounts in Vienna, Austria that were frozen or taken away by Nazi or Austrian officials. Unfortunately, at this time the funds in the accounts are not...
Practitioners claim that rules-based accounting standards create a safe harbor with respect to liability risk. In contrast, regulators argue that principles-based reporting norms better protect preparers and auditors from undue...
This paper examines the effect of industry specialization in local markets on the quality of audits provided by non-Big 4 auditors, and how the quality of audits provided by non-Big 4 auditors that are industry specialists in local...
Bronfenbrenner’s ecological systems theory highlights the influence multiple systems can have on one’s development. Taking into account multiple systems that can influence one’s identity, the introduction of ethnic-racial socialization ...
The influence of corporate governance on financial reporting is of current interest because regulators are in the process of devising and evaluating substantial reforms in the wake of recent accounting scandals. This paper investigates...
"The purpose of this paper is to analyze the problem created by a rising price level as it affects accounting and to appraise in the light of the broad social responsibility of accounting certain proposals for giving effect to price...
An Examination of the Relationship between Individual Fraud Impressions Formed during Fraud Brainstorming and Subsequent Auditor Judgments and Decisions
One of the outcomes of fraud brainstorming as outlined in PCAOB AS 2110 Identifying and Assessing Risks of Material Misstatement is that auditors should continually be on alert for information or conditions which indicate the presence of...
Prior studies show that the market rewards companies that meet earnings and revenue reporting targets. While findings of earnings management are abundant, the extant literature does not show that managers can smooth revenue recognition...
I use multimodal physiological measurements to examine changes in investor behavior over a series of gains and losses. Specifically, I examine what information more- or less-sophisticated investors emphasize and characteristics of their...
The extant audit pricing literature has provided little support for the existence of a relationship between low balling and impaired auditor independence. Nonetheless, for over thirty years regulators have expressed concerns that a...
This study extends the employee stock option literature by examining the holding period between exercise and eventual disposition of shares for evidence of earnings management and private information. Prior research has found that hold...
I examine whether Chief Executive Officers (CEOs) manage earnings per share (EPS) through share repurchases to meet or exceed EPS thresholds for bonus awards. The bonus thresholds are firm-specific, fixed reporting targets that are known...
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