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We investigate the effects of audit committee members' dispositional trust and management incentives on audit committee … judgments. Results of an experiment indicate that: (1) When management has incentives to manage earnings, less trusting audit … management has incentives to manage earnings, less trusting audit committee members are more likely to perceive that management …
Persistent link: https://www.econbiz.de/10009484284
profession, wecollected dispositional trust measures from 53 graduate accounting students who planned toenter the auditing … appears that the advancement of highly trusting individualscould result in the promotion of effective client management at the …
Persistent link: https://www.econbiz.de/10009484285
increase the research productivity of higher education institutions. Such mechanisms have put pressure on accounting academics … accounting graduates leading to increased teaching loads.These developments make it timely to investigate the factors that affect … the research productivity of accounting academics. The research reported upon in this paper undertook a meta-analysis of …
Persistent link: https://www.econbiz.de/10009484321
This paper is one of a set of two that report upon a meta-analysis of international studies from accounting and related … accounting academics. These themes operate within a context with two others. …
Persistent link: https://www.econbiz.de/10009484322
In this paper the conceptual frameworks, which make different predictions about the effect of boardleadership structure on firm risk-taking behaviour, are examined. From a sample of 243 Australian listed firms, it is found that leadership structure does not have any significant influence on firm...
Persistent link: https://www.econbiz.de/10009484323
Purpose The purpose of this paper is to investigate the relationship between board composition and firm performance variance in the context of recent corporate governance reforms, based on the agency and organisational literatures.Design/methodology/approach This paper uses 384 of the top 500...
Persistent link: https://www.econbiz.de/10009484329
AbstractPurpose The purpose of this paper is to investigate the relationship between board diversity, as represented by the percentage of female, minority or female and minority directors on the boards of directors, and firm financial performance, and to explore the potential determinants of...
Persistent link: https://www.econbiz.de/10009484330
This study examines the disclosure of intangibles in the annual reports and the prospectuses to establish evidence that established firms tend to increase disclosure of intangibles information to reduce information asymmetry when they intend to issue equity. It is prompted by the fact that...
Persistent link: https://www.econbiz.de/10009484335
This paper examines the current involvement of Australian accounting firms in international trade in accounting … both to the accounting profession and the Australian economy. It argues that there is an urgent need for empirical studies … accounting services. It also raises questions that would be usefully answered by studies which focus on the issues faced by …
Persistent link: https://www.econbiz.de/10009484342
distributional form of accounting earnings. The results confirm conjectures that earnings distributions generally, with or without … and inference using accounting earnings and related numbers, including ratios based upon earnings. …
Persistent link: https://www.econbiz.de/10009484351