Showing 1 - 10 of 19,319
The study of auditor client management negotiations dates back twenty years with the publication of the first analytical model of negotiations in 1991. However, that article made next to no impact until Gibbins, Salterio and their later collaborators began a research program on auditor-client...
Persistent link: https://www.econbiz.de/10014175250
Arguments are provided for why focus group methods should be used more frequently in accounting and information technology research as we broaden our views on accounting research. Focus group methods are particularly applicable in pursuing the study of emerging technology-driven phenomena in...
Persistent link: https://www.econbiz.de/10014175756
This study examines whether the sustainability of a firm’s tax strategy provides information about the persistence of a firm’s pre-tax earnings and earnings components. We also investigate whether investors are able to determine the sustainability of a firm’s tax strategy and use it as a...
Persistent link: https://www.econbiz.de/10014176146
We provide evidence on the long standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978-80. Using this earlier setting, we find cross-sectional evidence of improved earnings quality when auditors...
Persistent link: https://www.econbiz.de/10014177281
This paper offers new findings about how audit fees vary around auditor dismissals and resignations. For dismissals, we find evidence of lower than normal fees before and after an auditor change, consistent with the view that both incumbent and successor auditors adjust fees downward to retain...
Persistent link: https://www.econbiz.de/10014177375
Fraud constitutes a significant problem for many organizations. Its effects range from monetary costs to reputational loss. With the added impetus of recent regulations, the implementation of an effective anti-fraud program is a priority for most companies. To establish the basis for the...
Persistent link: https://www.econbiz.de/10014184137
Assembling the right management team is a challenging and complex process in today’s global economy. The recent worldwide financial meltdown has simply underscored the importance of a far-sighted and balanced management organisation. The characteristics and composition of the management team...
Persistent link: https://www.econbiz.de/10014186132
This paper presents an in-depth longitudinal case study examining the processes through which practitioners in two Big 4 professional services firms have attempted to construct sustainability assurance (independent assurance on sustainability reports). Power’s (2003, 1999, 1997, 1996)...
Persistent link: https://www.econbiz.de/10014186968
Purpose – The purpose of this paper is to describe a research method successfully used to study intellectual capital (IC) and IC flows through a highly networked marketplace. Design/methodology/approach – The method integrates computer-assisted content analysis (CA) and multivariate...
Persistent link: https://www.econbiz.de/10014186977
Purpose – The paper aims to study and compare the Australian Red Cross Blood Service (ARCBS) annual (AR) and intellectual capital reports (ICR) with an earlier study. The paper seeks to analyse the reporting practices of intellectual capital (IC) within this organisation....
Persistent link: https://www.econbiz.de/10014186997