We focus on the impact of three of Hofstede’s cultural dimensions, power distance, uncertainty avoidance, and individualism, on the results of analytical procedures conducted by entry-level auditors in Mexico and the U.S. Analytical procedures are ideal for this research as they require...

The existing audit lag literature identifies three theories for why client size may affect audit fees: (1) that larger clients have shorter audit lags because they can prepare their financial statements more quickly (the client preparation theory), (2) that larger clients have shorter lags...

The accounting policy choice literature has identified many factors which have been shown to be useful in explaining cross-sectional variation in the accounting methods used by public companies. One relationship which has been relatively unexplored in this literature is the potential effect of...

The Secure Multi-Party Computation (SMC) model provides means for balancing the use and confidentiality of distributed data. This is especially important in the field of privacy-preserving data analysis (PPDA). Increasing security concerns have led to a surge in work on practical secure...

Source: Dissertation Abstracts International, Volume: 69-03, Section: A, page: 1098.