Zobrazeno 1 - 10
of 25
pro vyhledávání: '"C. Janie Chang"'
Publikováno v:
Journal of Emerging Technologies in Accounting. 15:93-109
This study uses a design science approach to examine the consistency between quantitative financial ratios and qualitative narrative disclosures in the annual reports. To extract information on the tone of unstructured qualitative textual data, we fi
Publikováno v:
Review of Accounting and Finance. 16:478-496
Purpose The purpose of this study is to examine the impact of workloads at public accounting firms on the likelihood of an audit deficiency being identified during a triennial inspection by the Public Company Accounting Oversight Board (PCAOB). Desig
Publikováno v:
International Journal of Accounting Information Systems. 21:32-46
Due to formatting differences, the difficulties of processing the textual disclosures and integrating them with quantitative financial data are well documented in the literature. Using a design science methodology, this paper describes a method that
Publikováno v:
Review of Accounting and Finance. 15:174-197
Purpose This paper aims to examine resource allocation behaviors of US and Taiwanese managers to help multinational firms understand the potential for divergence in resource allocations under different contextual conditions by managers from different
Autor:
C. Janie Chang, Nen-Chen Richard Hwang
Publikováno v:
Journal of Accounting and Public Policy. 29:281-295
This study contributes to accounting and auditing literature by addressing two empirical questions: (1) whether litigation environment affects auditors’ decisions to accept clients’ aggressive reporting and (2) whether litigation environment, cli
Autor:
C. Janie Chang, Jacob Peng
Publikováno v:
Accounting Perspectives. 9:55-78
The Church in Somewhere (CIS) is a small community church which uses an Excel spreadsheet to keep its financial records. The church administrator is considering moving from a spreadsheet accounting system to a relational database system that can easi
Autor:
Chi-Chun Chou, C. Janie Chang
Publikováno v:
Review of Accounting and Finance. 9:4-32
PurposeThe increasing provision of timely financial information through web‐based technology is expected to improve the quality of communication between a company and its stakeholders. However, the information asymmetry problem still exists since a
Publikováno v:
Journal of Public Budgeting, Accounting & Financial Management. 20:523-550
In response to increasing pressures for public sector efficiency and effectiveness, many countries have switched from cash-based governmental accounting to accrual-based approaches. But other countries have rejected this change, suggesting that its c
Autor:
C. Janie Chang, Sin-Hui Yen
Publikováno v:
Journal of Business Ethics. 76:347-360
According to agency theory, agents base their economic decisions on self-interests when adverse selection conditions exist. However, cognitive moral development theory predicts that ethics/morals may influence decision-makers not to behave egoistical
Publikováno v:
ACM SIGMIS Database: the DATABASE for Advances in Information Systems. 37:176-191
Chatterjee, Richardson and Zmud (2001) provided evidence of abnormal stock returns associated with the announcements of new CIO positions, indicating a positive reaction in the stock market to the announcements. However, an examination of the behavio