Results 91 to 100 of about 500,112 (253)
Contemporary Accounting Research, EarlyView.ABSTRACT This article studies how the mandatory disclosure of audit risk and targeted regulatory inspections influence audit quality. We develop a model in which the auditor tests a firm's internal control over financial reporting before auditing the financial report and must issue an opinion on both.
Kyungha Lee, Rahul Menon
wiley +1 more source
Auditor Task Prioritization Hiérarchisation des tâches d’audit
Contemporary Accounting Research, EarlyView.ABSTRACT We study how auditors prioritize tasks and how variations in task order influence auditors' performance. Drawing on conservation of resources theory, we develop and test our hypotheses through three experiments involving over 350 professional auditors. The first two experiments assess the impact of task order on performance.
Bart Dierynck, Christian P. H. Peters
wiley +1 more source
Kwartalnik Filmowy, 2007 Corrigan analizuje kwestię autorstwa w amerykańskim kinie doby tzw. Nowego Hollywood. Wraz z nadejściem nowej generacji reżyserów (Corrigan przywołuję nazwiska m.in.
Timothy Corrigan
doaj +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT This paper examines whether lenders' risk preferences explain the use of cost‐synergy adjustments in loan contracts. These adjustments represent an aggressive accounting choice that permits borrowers to add expected cost savings and synergy gains from mergers, acquisitions, and restructurings to contractual earnings. Using novel data from loan
Shushu Jiang
wiley +1 more source
A Means to an End, A Means to an End, A Means to an End: Repetition through two filmmakers and four films [PDF]
, 2017 Wong Kar-wai is an auteur whose body of work constitutes over 20+ short and feature films. Wong is a Hong Kong director with a unique audio-visual style.
Buzzell, Alec O.
core +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT During the COVID‐19 pandemic, states imposed restrictions intended to slow the spread of the virus. We investigate whether states' reliance on consumption tax revenue, relative to other tax revenue sources, is associated with the duration of COVID‐19 mobility restrictions.
Nathan C. Goldman +2 more
wiley +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT This paper draws on the social control and sensemaking literatures to study how a Big 4 audit firm in the Netherlands sought to contest the national oversight body's inspection findings on one of its audit engagements. Our case study leads us to develop the concept of professional ambiguity to capture the multiple, coexisting meanings and ...
Wendy Groot, Dominic Detzen, Anna Gold
wiley +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT A concentrated debt structure can facilitate creditor coordination, which reduces the financial distress cost in a liquidity default but also increases the risk of a strategic default. Debt concentration affects the sensitivity of leverage to tax through these two forces.
Xiaoli Hu +3 more
wiley +1 more source
A comparative analysis of energy use patterns in small and large scale irrigated rice farming systems: A case study in Ayutthaya Province in the central region of Thailand [PDF]
, 2009 Rice is not only the staple food of many countries but it is also a source of earning of millions of people. In Thailand, rice farming is the major source of income of the farmers which is highly dependent on the energy inputs.
Ullah, Asmat
core
Contemporary Accounting Research, EarlyView.ABSTRACT Although cyber risk is widely recognized as a critical organizational threat, how firms configure internal roles and practices to address it remains poorly understood. This study offers insights into that question. In practice, two professional roles share the job of cyber risk assessment and assurance: cybersecurity specialists, who focus on ...
Sergeja Slapničar +3 more
wiley +1 more source