Zobrazeno 1 - 10
of 94
pro vyhledávání: '"J., Abdolmohammadi"'
Publikováno v:
International Journal of Accounting & Information Management. 27:74-95
Purpose This study aims to investigate whether eXtensible Business Reporting Language (XBRL) disclosure management solution improves public companies’ earnings release efficiency and mitigates earnings management. Design/methodology/approach This s
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::35468bfb046b952a0eea9ce743c8201f
https://doi.org/10.1108/ijaim-06-2017-0079
https://doi.org/10.1108/ijaim-06-2017-0079
Publikováno v:
Journal of Information Systems. 33:75-91
This study investigates factors associated with public companies' choices of eXtensible Business Reporting Language (XBRL) implementation strategies. These strategies include Disclosure Management Solution (DMS) versus Stand-Alone Solution (SAS), and
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a35bc81043ca13f0f153fdbf58ffa2c7
https://doi.org/10.2308/isys-52185
https://doi.org/10.2308/isys-52185
Publikováno v:
International Journal of Accounting Information Systems. 25:45-56
We examine the relationships of national legal system, company size, and corporate governance quality with internal audit function (IAF) involvement with eXtensible Business Reporting Language (XBRL) implementation in public companies. Our data sourc
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::07a2fc82d48d861d5f9e4becbf0347cf
https://doi.org/10.1016/j.accinf.2017.03.002
https://doi.org/10.1016/j.accinf.2017.03.002
Publikováno v:
Journal of International Accounting Research. 15:53-71
We use survey responses from 1,053 chief audit executives (CAEs) of public companies located in 68 countries to investigate the theoretical correlates of the use of external quality assessment and improvement programs (ExternalQAIP) for the Internal
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b714e08e583843fa6e5a4267fe7caafe
https://doi.org/10.2308/jiar-51422
https://doi.org/10.2308/jiar-51422
Publikováno v:
Advances in Accounting. 30:75-80
This paper examines whether certain provisions of the Sarbanes–Oxley Act (SOX, 2002) should be expanded to include state and local governmental entities. Surveying governmental financial officials (GFOs) and their external auditors to gauge support
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::36a56c3467d458b0bc1e96dbdc1edcac
https://doi.org/10.1016/j.adiac.2013.12.003
https://doi.org/10.1016/j.adiac.2013.12.003
Autor:
Mohammad J. Abdolmohammadi
Publikováno v:
AUDITING: A Journal of Practice & Theory. 32:69-85
SUMMARY: I use responses from 1,059 chief audit executives (CAEs) of organizations located in Australia, Canada, New Zealand, South Africa, the U.K./Ireland, and the U.S. to investigate several correlates of co-sourcing and/or outsourcing (hereafter,
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::57af9546dc55f3ebd290f640b4d41b94
https://doi.org/10.2308/ajpt-50453
https://doi.org/10.2308/ajpt-50453
Publikováno v:
Journal of Applied Accounting Research. 13:191-204
PurposeThe purpose of this paper is to investigate several variables that are theoretically associated with the internal audit function (IAF) having an active role in corporate governance.Design/methodology/approachThe paper uses responses from 782 U
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8e2f0d712d86b97d6e97b6b002d83475
https://doi.org/10.1108/09675421211254876
https://doi.org/10.1108/09675421211254876
Publikováno v:
The International Journal of Accounting. 46:365-389
Using a large sample of chief audit executives and internal audit managers from 19 countries, we investigate potential associations between cultural dimensions and variations in perceived use/compliance with the internal auditing standards. We find u
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::19fb8dd24aae30b3c4375251d536daea
https://doi.org/10.1016/j.intacc.2011.09.004
https://doi.org/10.1016/j.intacc.2011.09.004
Autor:
Mohammad J. Abdolmohammadi
Publikováno v:
Behavioral Research in Accounting. 24:1-23
This study explores chief audit executives' perceptions of the most important performance attributes of internal auditors by professional rank and cultural cluster. A large sample of chief audit executives (CAEs) from 19 countries located in five dif
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2b7941bba1991bfe86c2273313f58262
https://doi.org/10.2308/bria-50023
https://doi.org/10.2308/bria-50023
Publikováno v:
Behavioral Research in Accounting. 23:1-25
The current study investigates how corporate governance ratings affect the certainty of buy-side analysts' earnings forecasts. Nineteen financial analysts from the United States (U.S.) and 17 from the United Kingdom (U.K.) participated in a 1 × 2 (c
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::121ae1fe09c0d8e8a6b61dc9c77f9180
https://doi.org/10.2308/bria-10071
https://doi.org/10.2308/bria-10071