Zobrazeno 1 - 10
of 15
pro vyhledávání: '"Craig Emby"'
Publikováno v:
Korean Corporation Management Review. 27:127-144
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::369841ab034632314b8ed9813a922fa1
https://doi.org/10.21052/kcmr.2020.27.3.07
https://doi.org/10.21052/kcmr.2020.27.3.07
Publikováno v:
Zhao, B, Emby, C & Sieweke, J 2019, ' Audit senior modeling fallibility : The effects of reduced error strain and enhanced error-related self-efficacy on audit juniors’ responses to self-discovered errors ', Behavioral Research in Accounting, vol. 31, no. 2, pp. 17-30 . https://doi.org/10.2308/bria-52471
Behavioral Research in Accounting, 31(2), 17-30. American Accounting Association
Behavioral Research in Accounting, 31(2), 17-30. American Accounting Association
This paper examines the relationship between audit seniors discussing their own experiences with committing and correcting errors (modeling fallibility), and audit juniors' thinking about errors and error communication (openly discussing their own se
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::d3a11ee989b31fd2c2bfb60bdf3b6b17
https://doi.org/10.2308/bria-52471
https://doi.org/10.2308/bria-52471
Autor:
Michael Favere-Marchesi, Craig Emby
Publikováno v:
Accounting Horizons. 32:53-63
SYNOPSIS Regulators consider lack of professional skepticism to be a major cause of audit deficiencies and are concerned that auditors are more willing to accommodate less conservative accounting policies in clients employing a former partner of thei
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4994e2d864d4f417514e9d0295c6c845
https://doi.org/10.2308/acch-51920
https://doi.org/10.2308/acch-51920
Autor:
Craig Emby, Michael Favere-Marchesi
Publikováno v:
AUDITING: A Journal of Practice & Theory. 29:215-232
SUMMARY: This study examines the engagement quality review (EQR) process from the perspective of the review partner. A questionnaire was administered to 127 audit partners in public accounting firms, experienced in performing EQRs. The questionnaire
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e58d1ffbec8123a2258bd56db9c80036
https://doi.org/10.2308/aud.2010.29.2.215
https://doi.org/10.2308/aud.2010.29.2.215
Autor:
Michael Favere-Marchesi, Craig Emby
Publikováno v:
Accounting Horizons. 19:1-10
Public expectations of auditors' objectivity, the on-going debate over auditors' independence (SEC 2001), and previous research motivate our study of one aspect of auditor rotation. Using an experimental case, we examine the impact of continuity on c
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::88c069e2495f10289b8e784f82067032
https://doi.org/10.2308/acch.2005.19.1.1
https://doi.org/10.2308/acch.2005.19.1.1
Publikováno v:
AUDITING: A Journal of Practice & Theory. 21:7-20
The outcome effect occurs where an evaluator, who has knowledge of the outcome of a judge's decision, assesses the quality of the judgment of that decision maker. If the evaluator has knowledge of a negative outcome, then that knowledge negatively in
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9de624cd534c25cabe911d75a1ae0195
https://doi.org/10.2308/aud.2002.21.2.7
https://doi.org/10.2308/aud.2002.21.2.7
Publikováno v:
Behavioral Research in Accounting. 14:87-103
Audit partners may be called upon to evaluate, ex post, the work of another auditor. One example of such an evaluation is a Peer Review. An experiment was conducted that examined the influence of outcome knowledge on the going concern and peer evalua
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::538e4de853cb59d6338e62d847cada0c
https://doi.org/10.2308/bria.2002.14.1.87
https://doi.org/10.2308/bria.2002.14.1.87
Autor:
Craig Emby
Publikováno v:
Contemporary Accounting Research. 18:445-449
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d5b6eb1f575d0d23852eb6fe288ded0b
https://doi.org/10.1506/7h69-cute-yl8j-gnh3
https://doi.org/10.1506/7h69-cute-yl8j-gnh3
Autor:
Craig Emby, Ronald A. Davidson
Publikováno v:
Journal of International Accounting, Auditing and Taxation. 7:163-179
Conflicts between auditor and client which may arise in the course of an audit regarding proper accounting treatment, presentation, disclosure, etc., are often resolved by referring to appropriate accounting rules or guidelines. However, because each
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ed329975c7ed0ff0e93f9959a5bba822
https://doi.org/10.1016/s1061-9518(98)90012-x
https://doi.org/10.1016/s1061-9518(98)90012-x
Autor:
Craig Emby, David Finley
Publikováno v:
Contemporary Accounting Research. 14:55-77
This paper reports the results of an experiment examining the framing bias and a potential debiasing technique. Practicing auditors formed a judgment about a hypothetical client's inventory internal control system to determine the amount of related s
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fa643beae3fc745d64381a674bb305d6
https://doi.org/10.1111/j.1911-3846.1997.tb00527.x
https://doi.org/10.1111/j.1911-3846.1997.tb00527.x