Zobrazeno 1 - 10
of 23
pro vyhledávání: '"Fengchun Tang"'
Autor:
Fengchun Tang, Ling Yang
Publikováno v:
Behavioral Research in Accounting. 35:67-80
In this study, we investigate whether the timing and the potential consequences of a transaction influence auditors’ decisions regarding real earnings management (REM). Based on the results of an online experiment with 159 certified public accounta
Publikováno v:
Journal of Information Systems. 35:77-90
Real Activities Manipulation (RAM) is an earnings management technique that is increasingly being used by managers. RAM is a purposeful action by managers to manipulate earnings by altering operations, finances, and investments. In this study, we inv
Autor:
Fengchun Tang
Publikováno v:
Information Technology and Management. 21:179-189
This study examines the joint effects of interactivity, task complexity, and product knowledge on customers’ online purchase decision quality. Interactivity is defined as the extent to which users can participate in modifying the form and content o
Publikováno v:
International Journal of Accounting & Information Management. 28:717-737
Purpose The purpose of this study is to present the results of an experiment that examines the effects of client management’s increased disclosure of related party transactions (RPTs) on auditors’ judgments of financial reports that contain RPTs.
Publikováno v:
Managerial Auditing Journal. 32:768-787
Purpose The purpose of this paper is to investigate how internal auditors’ performance reputation for auditing and assurance engagements affects corporate managers’ reliance on their consulting recommendations. Design/methodology/approach This st
Publikováno v:
Behaviour & Information Technology. 36:1125-1136
The objective of our study is to understand the use of data analytics within the internal audit function IAF and to investigate the types of tools internal auditors use, given the large amounts of data available to them for analytic purposes. We inte
Publikováno v:
Managerial Auditing Journal. 32:2-18
Purpose The practice of management having control over auditor appointment and compensation is believed to be a fundamental cause for the lack of auditor independence. While researchers propose alternative auditor appointment procedures to improve au
Publikováno v:
Journal of Information Systems. Fall2016, Vol. 30 Issue 3, p63-77. 15p. 4 Charts, 3 Graphs.
Publikováno v:
Behavioral Research in Accounting. 2016, Vol. 28 Issue 2, p29-40. 12p. 3 Charts, 2 Graphs.
Publikováno v:
Behavioral Research in Accounting. 28:29-40
This paper reports the results of an experiment examining whether estimate source (developed by an external consultant or the audit client) interacts with social pressure (obedience pressure from a superior or conformity pressure from a peer) to infl