Zobrazeno 1 - 10 of 15 pro vyhledávání: '"D. Scott Showalter"'
2
A Framework for Auditor Data Literacy: A Normative Position
Autor: Ting Sun, Deniz Appelbaum, Miklos A. Vasarhelyi, D. Scott Showalter
Publikováno v: Accounting Horizons. 35:5-25
SYNOPSIS Many accounting firms are starting to re-align their audit processes to incorporate technology and Audit Data Analytics (ADA), as the traditional procedures would seem to not be sufficiently effective and efficient to meet evolving market ex
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::e36cf00aad483e142265992054e87fa6
https://doi.org/10.2308/horizons-19-127
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4
Reflections on the Transition from Practice to Academia … the Nuts and Bolts
Autor: D. Scott Showalter
Publikováno v: Issues in Accounting Education. 33:43-60
This paper builds on the self-reflections reported earlier by David E. Stout about what he has learned (thus far) about being an accounting academic (Stout 2016). As the title implies, this paper describes how I prepared for a second career as an aca
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::e2bfff4d88f5c2098e1734dd9c72cb83
https://doi.org/10.2308/iace-52144
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5
Audit time pressure and earnings quality: An examination of accelerated filings
Autor: Tamara A. Lambert, D. Scott Showalter, Joseph F. Brazel, Keith Jones
Publikováno v: Accounting, Organizations and Society. 58:50-66
Using publicly available data from annual reports, we find that SEC rule changes (33-8128 and 33-8644) that impose time pressure on the audits of registered firms have a negative impact on earnings quality, which we interpret as evidence of lower aud
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::f9c600be0d7f4a7e9717025edd81f3c2
https://doi.org/10.1016/j.aos.2017.03.003
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6
Corporate Sustainability Reporting and Stakeholder Concerns: Is There a Disconnect?
Autor: Marianne Bradford, Paul F. Williams, Julia B. Earp, D. Scott Showalter
Publikováno v: Accounting Horizons. 31:83-102
SYNOPSIS The number of companies reporting their corporate sustainability (CS) activities has significantly increased over the last decade. The result being a wide variability in the types of activities being reported and the ways the information is
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::8951f9d5c4d53ae65ab189d6b482fd6e
https://doi.org/10.2308/acch-51639
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7
How to Effectively Integrate Professionally Oriented Faculty to Achieve the Department's Mission
Autor: James Bodtke, D. Scott Showalter
Publikováno v: Issues in Accounting Education. 32:39-46
The purpose of this commentary is to describe the successful assimilation of Professionally Oriented Faculty into the department of accounting through the use of the Pathways Commission Professionally Oriented Faculty Integration Principles. Further,
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::2db0ad2bdd2cdf10e381fea798dcd09b
https://doi.org/10.2308/iace-51590
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8
Utilizing environmental remediation to teach research skills: An instructional case
Autor: Kathy Krawczyk, D. Scott Showalter
Publikováno v: Journal of Accounting Education. 51:100659
This case allows you to examine the accounting and tax implications of environmental remediation costs in a scenario modeled after real-world investigations by the Environmental Protection Agency (EPA). The case specifically examines the costs that a
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::034ab36530b75740b058fe01d8d4710e
https://doi.org/10.1016/j.jaccedu.2020.100659
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