Zobrazeno 1 - 10
of 32
pro vyhledávání: '"Christopher P. Agoglia"'
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f8a9ffb26f9cff9b5226e594710a49e5
https://doi.org/10.2139/ssrn.4075438
https://doi.org/10.2139/ssrn.4075438
Publikováno v:
Accounting, Organizations and Society. 105:101391
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9f42d5bbc35a33846c4e0504b02b1cf7
https://doi.org/10.1016/j.aos.2022.101391
https://doi.org/10.1016/j.aos.2022.101391
Autor:
Christopher P. Agoglia
Publikováno v:
AUDITING: A Journal of Practice & Theory. 38:1a-7
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::38d2ee6e9d8c942e89593460eb8ebdcc
https://doi.org/10.2308/ajpt-10733
https://doi.org/10.2308/ajpt-10733
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
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::987ad84763e70429f09ae0886cb865ed
https://doi.org/10.2308/accr-52556
https://doi.org/10.2308/accr-52556
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
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::71256bad612daa3772dade02416deafc
https://doi.org/10.1177/0148558x221110672
https://doi.org/10.1177/0148558x221110672
Publikováno v:
AUDITING: A Journal of Practice & Theory. 41:1-1
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0528ab7623baf4fca70fc2d1348b8f3d
https://doi.org/10.2308/ajpt-10805
https://doi.org/10.2308/ajpt-10805
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,
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5d84ded14c51caefcaa600d4622bb371
https://doi.org/10.2308/accr-52005
https://doi.org/10.2308/accr-52005
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
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::34c7c7cbc93788ca4f8ea02b40d48ccf
https://doi.org/10.1016/j.aos.2021.101240
https://doi.org/10.1016/j.aos.2021.101240
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
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fe6bc272c7c8701abe643e97ef099c1d
https://doi.org/10.2139/ssrn.3468399
https://doi.org/10.2139/ssrn.3468399
Publikováno v:
Accounting, Organizations and Society. 44:1-14
While some research suggests that explicit incentives to meet time budgets have recently been reduced at audit firms, there is also evidence indicating that audit seniors and staff still feel at least implicit pressure to meet budgets. We examine the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::bf9db4c4740bcbe6aa9f1b8af294c603
https://doi.org/10.1016/j.aos.2015.03.005
https://doi.org/10.1016/j.aos.2015.03.005