Zobrazeno 1 - 10
of 14
pro vyhledávání: '"Colleen M. Boland"'
Publikováno v:
Issues in Accounting Education. 38:1-19
This paper describes a short-term, accounting-related study abroad program (STASA). Unlike traditional study abroad programs whose primary objective is to expose students to international environs and cultures, the described STASA also helps address
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::92a0c7b97903bd2476a40b227e8ef0ee
https://doi.org/10.2308/issues-2021-065
https://doi.org/10.2308/issues-2021-065
Publikováno v:
Journal of Management Accounting Research. 34:23-41
Following recommendations from a Congressional panel tasked with improving nonprofit governance, in 2005, the IRS began requiring nonprofit organizations to report the existence of family and business relationships among board members. We study these
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b17e61cb6d5b6c30fb992f8d023c7bf8
https://doi.org/10.2308/jmar-2020-020
https://doi.org/10.2308/jmar-2020-020
Publikováno v:
Journal of Business Economics. 92:355-396
Corporations have recently started incorporating employees’ prosocial preferences into their incentive schemes, including charitable donations (corporate giving). These donations are mainly discussed in conjunction with the external effects of a fi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7adaa7795fca28679d62a7c82c7ae7cb
https://doi.org/10.1007/s11573-021-01063-8
https://doi.org/10.1007/s11573-021-01063-8
Publikováno v:
Journal of Governmental & Nonprofit Accounting. 9:1-44
Using a large sample of nonprofit organizations in the United States reporting governance information on their IRS Forms 990, we develop and evaluate several different composite measures of nonprofit governance. These measures can be used to control
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::161e04466050d29e3444562ae02fe507
https://doi.org/10.2308/jogna-17-017
https://doi.org/10.2308/jogna-17-017
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a3bfa3dd7636acd1305e737428642f50
https://doi.org/10.2139/ssrn.4258373
https://doi.org/10.2139/ssrn.4258373
Publikováno v:
SSRN Electronic Journal.
Recent research in other disciplines suggests that range (i.e., a broad base of experience in more than one domain) may lead to higher performance under certain conditions. We apply this idea in the context of auditing, examining how audit partner ra
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c6232c2755bad5e13a38135fc2535fdc
https://doi.org/10.2139/ssrn.3775126
https://doi.org/10.2139/ssrn.3775126
Publikováno v:
SSRN Electronic Journal.
The Public Company Accounting Oversight Board (PCAOB) annually inspects Big Four auditors. The PCAOB summarizes its findings (labeled ‘audit deficiencies’) in publicly available reports on its website. While the PCAOB claims that its inspection f
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7e23d9a68b529545539692ad48535a52
https://doi.org/10.2139/ssrn.3724508
https://doi.org/10.2139/ssrn.3724508
Publikováno v:
Journal of Accounting and Public Policy. 41:106862
After a lengthy and protracted debate, the Public Company Accounting Oversight Board (PCAOB) adopted new rules requiring disclosure of the engagement partner’s name and information about other accounting firms on the new PCAOB Form AP, Auditor Repo
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::877808deda7774c1f5388016c937bac0
https://doi.org/10.1016/j.jaccpubpol.2021.106862
https://doi.org/10.1016/j.jaccpubpol.2021.106862
Publikováno v:
AUDITING: A Journal of Practice & Theory. 38:57-77
SUMMARY We investigate the relationship between Public Company Accounting Oversight Board (PCAOB) inspection outcomes and auditors' use of structured audit technologies (SATs) by conducting interviews with audit partners of firms inspected annually b
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c5123a6d94a1d549a579b60daf5114f8
https://doi.org/10.2308/ajpt-52214
https://doi.org/10.2308/ajpt-52214
Publikováno v:
Accounting Horizons. 32:103-119
SYNOPSIS Mandatory existence disclosure rules require an organization to disclose a policy's existence, but not its content. We examine policy adoption frequencies in the year immediately after the IRS required mandatory existence disclosure by nonpr
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4b924758214fb5e5be986708adf9dac1
https://doi.org/10.2308/acch-52037
https://doi.org/10.2308/acch-52037