Zobrazeno 1 - 10
of 44
pro vyhledávání: '"Gary F. Peters"'
Publikováno v:
Accounting Horizons. :1-27
SYNOPSIS Benefit plan audits, a material but less understood public accounting service, represent a nonaudit service that is “audit related.” We explore the implications of benefit plan audits for the financial statement audit and find that perfo
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::59a1c72bb174365388e57a9f5716f7bd
https://doi.org/10.2308/horizons-2020-003
https://doi.org/10.2308/horizons-2020-003
Publikováno v:
Journal of Public Budgeting, Accounting & Financial Management. 34:210-237
PurposeThe authors extend research suggesting that external funders reduce their contributions to not-for-profit (NFP) organizations in response to media-reported CEO compensation levels.Design/methodology/approachEmploying a maximum archival sample
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::55e6bd0052a5475e1955c09329125c02
https://doi.org/10.1108/jpbafm-03-2021-0039
https://doi.org/10.1108/jpbafm-03-2021-0039
Publikováno v:
Journal of Business Finance & Accounting. 46:686-711
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d99df14a145148d7749f4dfc55cf6a12
https://doi.org/10.1111/jbfa.12380
https://doi.org/10.1111/jbfa.12380
Publikováno v:
Journal of Management Accounting Research. 31:5-24
Control self-assessment (CSA) represents the practice of making operational-level managers responsible for internal control monitoring. We investigate the association between the use of CSA and certain costs incurred in maintaining internal control s
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::177fa077d3db195902f3fa214d23ed4a
https://doi.org/10.2308/jmar-52399
https://doi.org/10.2308/jmar-52399
Publikováno v:
Journal of Business Ethics. 159:1065-1087
The creation of a specialized executive position that oversees sustainability activities represents a distinct shift in the structure of top management teams and their approach for addressing sustainability concerns. However, little is known about th
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ea2ccbf91df9ccca57cc07ce0383e8c6
https://doi.org/10.1007/s10551-018-3818-1
https://doi.org/10.1007/s10551-018-3818-1
Publikováno v:
AUDITING: A Journal of Practice & Theory. 36:21-43
SUMMARY This paper considers the potential impact of internal audit incentive-based compensation (IBC) linked to company performance on the external auditor's assessment of internal audit objectivity. We posit that external auditors will view IBC as
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::868aeb6e7bc897ac69ed73000d01f33a
https://doi.org/10.2308/ajpt-51575
https://doi.org/10.2308/ajpt-51575
Publikováno v:
International Journal of Accounting Information Systems. 20:1-15
Material weaknesses in internal controls related to information technology (IT) represent unique threats to organizations. Utilizing the external auditor as an example of an externally observable governance mechanism, we investigate if firms with rev
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::aad7464072537aa0f45096e8daa45c33
https://doi.org/10.1016/j.accinf.2016.01.001
https://doi.org/10.1016/j.accinf.2016.01.001
Publikováno v:
SSRN Electronic Journal.
Benefit plan audits, a material but less understood public accounting service, represent a non-audit service that is “audit-related.” We explore the implications of benefit plan audits for the financial statement audit. We find that performing a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::15fe05111a7fd62079026dae6fc35818
https://doi.org/10.2139/ssrn.3204039
https://doi.org/10.2139/ssrn.3204039
Publikováno v:
Journal of Accounting Research. 54:3-40
In light of the growing importance of internal audit functions (IAF) and the limited archival evidence on internal audit quality, we examine an interactive model of IAF quality (comprised of competence and independence) to better understand the deter
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1d737a692a05a7a9b54c71befe6eecf7
https://doi.org/10.1111/1475-679x.12099
https://doi.org/10.1111/1475-679x.12099
Autor:
Gary F. Peters, Christopher S. Hines
Publikováno v:
Journal of Accounting and Public Policy. 34:267-290
This paper examines the determinants and consequences of voluntary formation of risk management committees (RMCs) among financial institutions. The primary research question we address is whether RMC formation has a substantive effect on short-term r
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::516fa42ff9744c438abd62eb06aff0b4
https://doi.org/10.1016/j.jaccpubpol.2015.02.001
https://doi.org/10.1016/j.jaccpubpol.2015.02.001