Výsledky vyhledávání - "Andrew J. Rosman"

Training Auditors to Perform Analytical Procedures Using Metacognitive Skills

Autor: R. David Plumlee, Andrew J. Rosman, Brett A. Rixom

Publikováno v: The Accounting Review. 90:351-369

Although lower-level auditors increasingly carry out mandatory analytical procedures (APs) in audits, they do not perform as well as partners and managers. In order to improve performance in APs by lower-level auditors, we investigated tasks requirin

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::c70d719b0f57c1ab4e66a77b25a64614
https://doi.org/10.2308/accr-50856

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The Ongoing Debate of and Direction for Future Research about the Impact of the 150-Hour Education Requirement on the Supply of Certified Public Accountants

Autor: Lawrence J. Gramling, Andrew J. Rosman

Publikováno v: Issues in Accounting Education. 28:503-512

In this paper we reflect on two streams of research on CPA examination candidacy and accounting enrollments that include studies by Allen and Woodland (2006), Gramling and Rosman (2009), and Allen and Woodland (2012). In our response to the more rece

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::386d9be4e539ba0d8d4dba72b2d5e642
https://doi.org/10.2308/iace-50474

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The Effects of Tacit Knowledge on Earnings Management Behavior in the Presence and Absence of Monitoring at Different Levels of Firm Performance

Autor: Stanley F. Biggs, Andrew J. Rosman, Robert E. Hoskin

Publikováno v: Behavioral Research in Accounting. 24:109-130

Archival and behavioral research suggests that discretionary accruals are managed to increase bonuses when the risk of being discovered is lowest. While such strategic behavior has been suggested in past research, this study experimentally manipulate

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::834a2360452452ac972fabac47c0b481
https://doi.org/10.2308/bria-10120

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Auditors' going‐concern judgments: rigid, adaptive, or both?

Autor: Andrew J. Rosman

Publikováno v: Review of Accounting and Finance. 10:30-45

PurposeThe purpose of this paper is to examine when auditors' decision behavior is rigid and adaptive in the going‐concern judgment. Because rigid behavior has been found to produce inappropriate outcomes, understanding when decision behavior is ri

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::2fe84d4da39130237d4ef0b9a9721b30
https://doi.org/10.1108/14757701111113802

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The Ongoing Debate about the Impact of the 150-Hour Education Requirement on the Supply of Certified Public Accountants

Autor: Andrew J. Rosman, Lawrence J. Gramling

Publikováno v: Issues in Accounting Education. 24:465-479

Many factors, including Sarbanes-Oxley, fueled an increase in demand for accountants in recent years, particularly those who are professionally certified, so that demand exceeded supply in the U.S. (Anonymous 2007) and elsewhere (Hambly 2007). Future

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::288246fcf389debd6cbf7448a968ea5b
https://doi.org/10.2308/iace.2009.24.4.465

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Using Active Student-Centered Learning-Based Instructional Design to Develop Faculty and Improve Course Design, Delivery, and Evaluation

Autor: Andrew J. Rosman, David R. Lavoie

Publikováno v: Issues in Accounting Education. 22:105-118

This paper describes how the Resource-Enriched Learning Model (RELM), an active student-centered approach to faculty development and course design, delivery, and evaluation (Lavoie 2001), has been applied to develop an online Master of Science in Acc

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::72cc0c790d276495ab12eb194aee9663
https://doi.org/10.2308/iace.2007.22.1.105

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Successful Audit Workpaper Review Strategies in Electronic Environments

Autor: Stanley F. Biggs, Lynn Bible, Lynford Graham, Andrew J. Rosman

Publikováno v: Journal of Accounting, Auditing & Finance. 22:57-83

In a prior paper by Bible, Graham, and Rosman (2005), the authors provided a theory to predict that electronic work environments were more cognitively complex than traditional paper environments and found evidence consistent with the theory. Auditors

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::c9ce0b0d662bb5c92ebf27ac9f3279e7
https://doi.org/10.1177/0148558x0702200105

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The Effect of Electronic Audit Environments on Performance

Autor: Lynn Bible, Andrew J. Rosman, Lynford Graham

Publikováno v: Journal of Accounting, Auditing & Finance. 20:27-42

This study reports the results of an experiment that examines the impact of electronic work environments on auditor performance. It builds on research that has found that electronic work environments are more cognitively demanding than traditional pa

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::73b9d00dfe24163051619d6a7f47ab8f
https://doi.org/10.1177/0148558x0502000102

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Lenders' Decision Strategies and Loan Structure Decisions

Autor: Andrew J. Rosman, Jean C. Bedard

Publikováno v: Journal of Business Research. 46:83-94

Loan structure is an important component of the credit granting process. Loan structure establishes the monitoring relationship between the borrower and lender, affects accounting choices made by the borrower, and influences perceptions of the riskin

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::fdd569c37361a6005d68be394c760131
https://doi.org/10.1016/s0148-2963(98)00117-9

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