Zobrazeno 1 - 8
of 8
pro vyhledávání: '"Brian M. Goodson"'
Publikováno v:
Behavioral Research in Accounting. 34:1-18
Using laboratory markets where accounting regimes can be directly compared with equivalent economic parameters, we test whether and how two different accounting measurement bases—historical cost (HC) and mark-to-market (MTM)—influence trader perc
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::471e4a46f25c58ce1fd99cfb9b8c2eea
https://doi.org/10.2308/bria-2020-049
https://doi.org/10.2308/bria-2020-049
Publikováno v:
Accounting, Organizations and Society. 104:101399
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8ba9b38992a1556f57cf7f287fd5ad17
https://doi.org/10.1016/j.aos.2022.101399
https://doi.org/10.1016/j.aos.2022.101399
Publikováno v:
Behavioral Research in Accounting. 32:119-134
We identify a pervasive, yet previously undocumented threat to the reliability of MTurk data—and discuss how this issue is symptomatic of opportunities and incentives that facilitate fraudulent behavior within online recruitment platforms. In doing
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b207bd9e437edb6e1db3d34b21412abb
https://doi.org/10.2308/bria-18-044
https://doi.org/10.2308/bria-18-044
Publikováno v:
SSRN Electronic Journal.
In 2017 the PCAOB began requiring audit firm tenure disclosure within the audit report for SEC registrant clients. Many commenters raised concern that prominent disclosure of firm tenure in the audit report will lead investors to inappropriately infe
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f79269f77314a19dc11a299f15452ceb
https://doi.org/10.2139/ssrn.3902131
https://doi.org/10.2139/ssrn.3902131
Publikováno v:
SSRN Electronic Journal.
Using laboratory markets where accounting regimes can be directly compared with equivalent economic parameters, we test whether and how two different accounting measurement bases – historical cost and mark-to-market – influence trader perceptions
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::782594f429794302ebbf29dd016e4db9
https://doi.org/10.2139/ssrn.3339949
https://doi.org/10.2139/ssrn.3339949
Publikováno v:
SSRN Electronic Journal.
We identify a pervasive, yet previously undocumented threat to the reliability of MTurk data – and discuss how this specific issue is symptomatic of opportunities and incentives that facilitate fraudulent behavior within online recruitment platform
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3a433a97bc0c4bd75d97eb163d1bb599
https://doi.org/10.2139/ssrn.3233954
https://doi.org/10.2139/ssrn.3233954
Publikováno v:
SSRN Electronic Journal.
This study examines how two potential changes to the audit report affect jurors’ assessments of auditor liability. We find that simply identifying a CAM (CAM) in the audit report does not significantly affect auditors’ negligence likelihood, but
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b2f94742bd699c6fdca423647aedea03
https://doi.org/10.2139/ssrn.2446057
https://doi.org/10.2139/ssrn.2446057
Publikováno v:
SSRN Electronic Journal.
The purpose of this study is to examine the relationship between managerial ability and auditor changes. Using a new measure of managerial ability, we find robust statistical support for an inverse relationship between the ability of a company’s ma
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ac778926ba6f8676b4a7a1adcc662d35
https://doi.org/10.2139/ssrn.2126684
https://doi.org/10.2139/ssrn.2126684