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pro vyhledávání: '"Christopher P. Agoglia"'
Publikováno v:
SSRN Electronic Journal.
Publikováno v:
Accounting, Organizations and Society. 105:101391
Autor:
Christopher P. Agoglia
Publikováno v:
AUDITING: A Journal of Practice & Theory. 38:1a-7
Publikováno v:
The Accounting Review. 95:89-111
While current audit standards explicitly state engagement partner tenure requirements, firms have flexibility in managing the rotation process. We conduct semi-structured interviews with 20 U.S. audit firm partners who share their experiences on topi
Publikováno v:
Journal of Accounting, Auditing & Finance. :0148558X2211106
Many firms engage in corporate social responsibility (CSR) initiatives, which aim to serve a broader set of stakeholders (e.g., workforce, communities, environment). These companies often encourage management to consider these stakeholders when makin
Publikováno v:
AUDITING: A Journal of Practice & Theory. 41:1-1
Publikováno v:
The Accounting Review. 93:223-244
Contrast analysis has become prevalent in experimental accounting research since Buckless and Ravenscroft (1990) introduced it to the accounting literature over 25 years ago. Since its initial introduction, the scope of contrast testing has expanded,
Autor:
Agoglia, Christopher P.1 (AUTHOR) cpa22@isenberg.umass.edu, Beaudoin, Cathy A.2 (AUTHOR), Kuselias, Stephen3 (AUTHOR), Tsakumis, George T.4 (AUTHOR)
Publikováno v:
Journal of Accounting, Auditing & Finance. Oct2024, Vol. 39 Issue 4, p1069-1089. 21p.
Publikováno v:
Accounting, Organizations and Society. 92:101240
To foster positive relationships with clients, audit firms often assign “relationship partners” (hereafter RPs) to engagements. Yet, little is known about RPs’ influence on disagreements that arise during fieldwork. We conduct an experiment wit
Publikováno v:
SSRN Electronic Journal.
We investigate how the fit of a company’s corporate social responsibility (CSR) activities to its business operations affects the investment willingness of long- and short-term investors. While prior research shows several positive outcomes associa