Results 91 to 100 of about 20,799 (339)
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
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
Determinants of Goodwill Impairment Loss Recognition
Revista Contabilidade & FinançasThis study aimed to verify the determinants of goodwill impairment (GOODWIMP) loss recognition in Brazilian companies. For this, a descriptive and documentary study was carried out in which information was collected from databases and explanatory notes ...
Mara Vogt +3 more
doaj +1 more source
EVALUATION OF THE CHARACTERISTICS OF GOODWILL IN IFRS [PDF]
Annals of the University of Oradea: Economic Science, 2014 Assessment is one of the most debated areas in accountancy, since the choice of valuation procedures, methods directly influence an entity’s financial situation, alterations and performance. The applications of International Financial Reporting Standards
Kiss Agota, , ,
doaj
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
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
American Journal of Political Science, EarlyView.Abstract Studies show that procedural fairness in the form of equal representation has the potential to increase decision legitimacy. At the same time, several studies point to potential adverse effects, where, for instance, the equal inclusion of women in decision‐making bodies might serve to legitimize anti‐feminist decisions in particular.
Mattias Agerberg, Lena Wängnerud
wiley +1 more source
Jurnal Riset Akuntansi dan Bisnis Airlangga, 2017 This literature study explains and describe the development of the concept of goodwill from the perspective of accounting by observing and describing until the development at this time, discusses differences in accounting standards of goodwill applicable
Deddy Kurniawansyah
doaj
A Review of Corporate Reporting Transparency Quality: Current Status and Future Directions
Australian Accounting Review, EarlyView.ABSTRACT This paper critically assesses the current state of the literature and sets an agenda for future research on Corporate Reporting Transparency Quality (CRTQ) in formal corporate reporting. Employing a systematic literature review approach that follows the Preferred Reporting Items for Systematic Reviews and Meta‐Analyses (PRISMA) model and ...
Yashodha Madhavi Hewage +2 more
wiley +1 more source