Zobrazeno 1 - 10
of 79
pro vyhledávání: '"Bryan K. Church"'
Publikováno v:
Contemporary Accounting Research. 37:1756-1787
This paper reports the results of three studies (archival, experimental, and qualitative) designed to examine the effects of auditor narcissism on auditor‐client negotiations in China. We contend that narcissistic characteristics fuel auditors' com
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e7c4d35701a8c6701bad6b6e8cf5c644
https://doi.org/10.1111/1911-3846.12565
https://doi.org/10.1111/1911-3846.12565
Publikováno v:
Journal of Accounting and Public Policy. 38:130-145
We report the results of an experiment designed to investigate the fundamental conflict of interest between managers and owners in a financial reporting setting. In our setting, owners seek accurate reports of financial performance whereas managers h
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::24cd14b0ee56a781171dc99ec7c55bca
https://doi.org/10.1016/j.jaccpubpol.2019.02.005
https://doi.org/10.1016/j.jaccpubpol.2019.02.005
Publikováno v:
Accounting, Organizations and Society. 72:74-84
In this study, we experimentally investigate how managers' budget reporting behavior is influenced by two important features of the budgeting system: the measurement basis used in budget preparation (i.e., whether managers make budget reports in fina
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1fdfcc9f9320aea1e4685bee43f8ecca
https://doi.org/10.1016/j.aos.2018.05.005
https://doi.org/10.1016/j.aos.2018.05.005
Publikováno v:
Journal of Accounting and Public Policy. 41:106989
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6f988479a103f4f38ee4a03ece03bdd1
https://doi.org/10.1016/j.jaccpubpol.2022.106989
https://doi.org/10.1016/j.jaccpubpol.2022.106989
Publikováno v:
The Accounting Review. 94:117-137
We experimentally investigate how managers' decisions to invest discretionary resources in the company's corporate social responsibility (CSR) initiatives are affected by whether the investment decision is denominated in financial or nonfinancial mea
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c7ac5c390d65b32c4a70506cfd4575e9
https://doi.org/10.2308/accr-52332
https://doi.org/10.2308/accr-52332
Publikováno v:
Accounting, Organizations and Society. 70:1-15
We report the results of 18 experimental markets designed to investigate the effect of the information environment on informed traders' performance. In our experiment, traders bid to acquire costly, imperfect information on asset value and then take
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::10d8088c78b4bf6946956c633f7c7533
https://doi.org/10.1016/j.aos.2018.04.002
https://doi.org/10.1016/j.aos.2018.04.002
Publikováno v:
Accounting Horizons. 32:145-168
SYNOPSIS The objective of this paper is to provide a systematic evaluation of independence as a foundational element of the auditing profession. We maintain that while independence is a theoretically appealing construct, it is fraught with practical
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::12c2e4a682a686f3f79f300859f17af8
https://doi.org/10.2308/acch-52122
https://doi.org/10.2308/acch-52122
Publikováno v:
SSRN Electronic Journal.
The US Tax Code allows defendants to treat punitive damages as an ordinary and necessary business expense, thereby reducing their taxable income. Legal scholars posit that jurors are unaware that punitive damages are tax-deductible. Consequently, the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::d3703175db834e0d002558ced64faae2
https://doi.org/10.2139/ssrn.3336758
https://doi.org/10.2139/ssrn.3336758
Autor:
Bryan K. Church, Arnold Schneider
Publikováno v:
International Journal of Auditing. 20:175-185
This paper reports the results of an experiment designed to investigate participants' reaction to quarterly and annual internal control disclosures. Quarterly disclosures include managers' disclosure of no control deficiencies, a significant deficien
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::99a5836caf32a83b732e87d7cd02ba28
https://doi.org/10.1111/ijau.12065
https://doi.org/10.1111/ijau.12065
Publikováno v:
Review of Finance. 20:1427-1447
Investors do not hold optimal portfolios. We use an experimental method to isolate factors that compel individuals to hold optimal portfolios. Our design includes two risky assets with perfectly negatively correlated payoffs so that all risk can be e
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::263532d4ad4d305235a8d3c9c5a0f507
https://doi.org/10.1093/rof/rfv036
https://doi.org/10.1093/rof/rfv036