This dissertation investigates auditor independence by examining the effects of various factors on independence, both in fact and as perceived by several distinct groups. The first study examines the effects of auditing students cognitive moral development and client risk on students judgments...

This dissertation provides results of three studies, which examine the utilization of organizational performance measurement systems. Evidence gathered in the first study provides insight into the number of perspectives or components found in the evaluation of an organizationâs performance and...

The Tax Cuts and Jobs Act of 2017 (TCJA) changed tax policy in two important aspects. It limited state and local tax deductions (SALT) to $10,000 and lowered marginal tax rates in most income brackets. In this analysis, I estimate house price time series models for 20 U.S. cities using...

The purpose of this dissertation is to investigate auditors' judgments and decisions in the presence of an explicitly stated client preference. This investigation considers two factors. First, the temporal placement (i.e., timing) of the client preference is varied to allow for an examination of...

Knowledge has long been recognized as one of the most valuable assets in an organization. Managing and organizing knowledge has become an important corporate strategy for organizations to gain and maintain competitive advantages in the information age. Electronic knowledge repositories (EKRs)...

Activity-Based Costing is presented in accounting text books as a costing system that can be used to make valuable managerial decisions. Accounting journals regularly report the successful implementations and benefits of activity-based costing systems for particular businesses. Little...

This dissertation examines whether the magnitude of the outcome effect is impacted by the type of performance evaluation system (subjective versus formula-based). The outcome effect is a phenomenon that occurs when an evaluator overemphasizes the outcome of a decision and ignores essential...

An auditor performing analytical review must typically diagnose material variances of observed client data from his/her own expectations. The auditor may utilize a decision aid to help in generating potential explanations for a variance; it has, however, the capacity to provide many more...

This dissertation explores three current issues relevant to the accounting and business communities by empirically examining the effect these issues have on the bond credit market. The first study examines the effect earnings predictability has on both the initial bond rating and the initial...

Public criticism ofexecutive pay has increased significantly inrecent years. Shareholders express concernthat the level of pay to many executives doesnot match the level of increase in shareholderwealth. The government has even gotteninvolved in the issue by changing tax lawsrelated to...