Results 141 to 150 of about 233,863 (283)
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
GOODWILL IN SYSTEM OF EFFICIENT COMPANY’S DEVELOPMENT
Модернизация, инновация, развитие, 2015 With the development and stabilization of the business climate and market relations in Russia, more companies move to a new, qualitatively higher level of their development, with the goodwill being one of the company’s main assets.
N. A. Makashova
doaj
Abacus, EarlyView.This paper provides evidence on the choices made by European firms when measuring non‐controlling interest (NCI) and goodwill. Since 2009, IFRS 3 allows measurement of NCI either at fair value (full goodwill method) or at the proportionate share of net assets (partial goodwill method). IFRS 3 allows this policy choice on a per transaction basis.
Matilda Hellman Aasen +3 more
wiley +1 more source
A fractional optimal control problem for maximizing advertising efficiency [PDF]
We propose an optimal control problem to model the dynamics of the communication activity of a firm with the aim of maximizing its efficiency. We assume that the advertising effort undertaken by the firm contributes to increase the firm's goodwill and ...
Andrea Ellero +3 more
core
Abacus, EarlyView.This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun +2 more
wiley +1 more source
Exploring the Materiality of Data Breach Disclosures on the Australian Stock Exchange
Abacus, EarlyView.This study examines Australian Stock Exchange (ASX) data breach announcements to provide insights into the extent and nature of data breach disclosures, as well as the costs, particularly to stakeholder relationships. Using a dataset of all data breach‐related announcements on the ASX, we identify a lack of data breach disclosure and, where disclosures
Jane Andrew +3 more
wiley +1 more source
CEO‐Board Social Ties and Corporate Tax Avoidance
Accounting &Finance, EarlyView.ABSTRACT This study examines CEO‐board social ties that engage in corporate tax avoidance. We find that an increasing proportion of CEO‐board social ties in a firm is associated with higher levels of tax avoidance. Our results withstand several endogeneity tests, including propensity score matching, entropy balancing and a difference‐in‐differences ...
Chen Chen +3 more
wiley +1 more source
Priorities and Sequencing in Privatization: Theory and Evidence from the Czech Republic [PDF]
While privatization of state-owned enterprises has been one of the most important aspects of economic transition from a centrally planned to a market system, no transition economy has privatized all its firms simultaneously.
Jan Svejnar, John Ham, Nandini Gupta
core
Accounting &Finance, EarlyView.ABSTRACT Using textual analysis of clients' qualitative corporate risk factor disclosures (RFDs) from firms' 10‐K filings, we investigate how RFDs influence auditors' assessments of client business risk (CBR), as reflected in their pricing and reporting behaviour. We find that auditors charge clients who disclose more extensive RFDs approximately 5%–7%
Sarowar Hossain, Ryan Zihang Peng
wiley +1 more source
Police department design, political pressure, and racial inequality in arrests
American Journal of Political Science, EarlyView.Abstract This paper theorizes a source of bias in discretionary arrests: strategic limits on police officer learning. Officers have a variety of tactics at their disposal besides arrest that they use for less serious offenses when they judge the underlying behavior to be less severe. In departments led by a chief with special expertise in crime control,
Andrew J. McCall
wiley +1 more source