Results 151 to 160 of about 250,786 (330)
Evidence About Discipline Committees and Professional Misconduct of Auditors*,‡
Accounting Perspectives, EarlyView.ABSTRACT Self‐regulating professions establish professional discipline processes to determine whether members' behavior falls short of expectations outlined in their respective codes of conduct and to determine appropriate sanctions when necessary. From an auditing perspective, audit quality is of primary interest to audit researchers, yet few prior ...
Devan Mescall +2 more
wiley +1 more source
Earnings Management through Goodwill Impairment: CEO and CFO tenure impact [PDF]
, 2010 Executive summary This paper examines the relationship between the extent of goodwill impairment and the properties of CEOs and CFOs of a selection of FTSE Eurotop 100 Index companies.
Visnevskaá, O.V. (Olga)
core +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
IFRS 2005 in Turkey; Can We See the Evidences on the Financial Reports of the Companies Listed? [PDF]
The Turkish economy has been emerging one during the last decades. So, has been the Turkish Capital Market. This study focuses on the IFRS applications in 2005 in Turkey.
Pekdemir, Recep, Turel, Aslı
core +1 more source
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
Organizational Culture and Financial Performance: A Machine Learning Approach*
Asia-Pacific Journal of Financial Studies, EarlyView.Abstract This study explores the relationship between organizational culture and firm performance by applying a machine learning‐based text analysis to a large corpus of employee reviews. Inspired by an intuitive framework of Myers‐Briggs Type Indicator personality dimensions, we propose a novel representation of organizational culture using Korean ...
Hanjun Lee, Junho Park
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
Setting new rules for Goodwill accounting : the british experience. [PDF]
Cette étude a pour objet d'analyser le processus de développement de la norme relative au goodwill par l'Accounting Standards Board (ASB) britannique (FRS 10, 1997), plus précisément le processus d'émergence et d'acceptation d'une solution (activation ...
Bouden, Inès +1 more
core
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