Zobrazeno 1 - 10
of 11
pro vyhledávání: '"James J. Maroney"'
Publikováno v:
Behavioral Research in Accounting. 29:11-24
Reacting to the criticism that companies routinely mislead investors by emphasizing non-GAAP or pro forma numbers, the SEC promulgated Regulation G in 2003, which requires firms to provide a reconciliation of the pro forma and GAAP numbers. In this s
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::767631f00568553df7cb3a5b482c319a
https://doi.org/10.2308/bria-51775
https://doi.org/10.2308/bria-51775
Publikováno v:
Journal of the American Taxation Association. 35:85-109
We conduct a quasi-experiment to determine whether the value placed on a taxpayer's opinion by an elected representative (valued or not valued) has an impact on the taxpayer's procedural and outcome fairness perceptions. We also examine how the taxpa
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d10a204015f4e90116fb39e86ace0a07
https://doi.org/10.2308/atax-50351
https://doi.org/10.2308/atax-50351
Publikováno v:
Journal of the American Taxation Association. 34:113-135
The United States faces exceptionally large budget deficits over the foreseeable future that threaten the nation's financial stability (Bernanke 2010). A large portion of these deficits is due to the Social Security and Medicare programs. Thus, given
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::74845861556ead425f140d0aa8903191
https://doi.org/10.2308/atax-10168
https://doi.org/10.2308/atax-10168
Publikováno v:
The British Accounting Review. 40:103-122
This paper examines whether financial statements based on home GAAP (Generally Accepted Accounting Principles) (Irish GAAP), versus non-home GAAP (US GAAP), have differential effects on Irish investors’ financial assessments of a firm. The paper al
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::991b643bc7d22773ccb1b36e49a68bb2
https://doi.org/10.1016/j.bar.2008.01.001
https://doi.org/10.1016/j.bar.2008.01.001
Publikováno v:
Journal of Business Research. 61:355-362
As part of the U.S. regulatory requirements, non-U.S. companies registered on U.S. stock exchanges (‘foreign registrants’) are required to compile financial reports that comply with U.S. Generally Accepted Accounting Principles (‘GAAP’) or pr
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0961dea867ba07d7354e56c082e771b6
https://doi.org/10.1016/j.jbusres.2007.06.028
https://doi.org/10.1016/j.jbusres.2007.06.028
The Effects of Moral Reasoning on Financial Reporting Decisions in a Post Sarbanes-Oxley Environment
Autor:
Roselie McDevitt, James J. Maroney
Publikováno v:
Behavioral Research in Accounting. 20:89-110
Our study examines whether the certification requirements under Section 302 of the Sarbanes-Oxley Act of 2002 affect financial reporting decisions. Using 74 part-time MBA students as a proxy for corporate managers, we find that the participants' leve
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7e0665004edc9797efedf8fcfb1f283d
https://doi.org/10.2308/bria.2008.20.2.89
https://doi.org/10.2308/bria.2008.20.2.89
Publikováno v:
Behavioral Research in Accounting. 17:133-147
This paper investigates whether the increases and decreases to earnings and stockholders' equity presented in 20-F reconciliations influence perceptions of the risk of investing, the quality of the accounting principles, and the financial performance
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::24b90dec0df867acd0423af3a2cca792
https://doi.org/10.2308/bria.2005.17.1.133
https://doi.org/10.2308/bria.2005.17.1.133
Publikováno v:
Journal of the American Taxation Association. 24:79-92
In this study, we construct explanations for the taxation of social security benefits based on previously identified dimensions of fairness (exchange, horizontal, and vertical equity). We then conduct an experiment to examine whether providing senior
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7826f8037ecba1132f0b958c14b6660a
https://doi.org/10.2308/jata.2002.24.2.79
https://doi.org/10.2308/jata.2002.24.2.79
Autor:
Jean C. Bedard, James J. Maroney
Publikováno v:
International Journal of Auditing. 1:187-204
Analytical procedures are an important audit tool worldwide (ISA 520, SAS 56). Auditors use analytical procedures to develop explanations for unexpected changes in accounts, and evaluate those explanations on the basis of further audit evidence. Rese
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1d7d1cf58b9c45323939c5f58e618b51
https://doi.org/10.1111/1099-1123.00023
https://doi.org/10.1111/1099-1123.00023
Autor:
Jean C. Bedard, James J. Maroney
Publikováno v:
International Journal of Auditing. 1:187-204
Analytical procedures are an important audit tool worldwide (ISA 520, SAS 56). Auditors use analytical procedures to develop explanations for unexpected changes in accounts, and evaluate those explanations on the basis of further audit evidence. Rese
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::78c35064b1ef273f12a09599e9a65b2c
https://doi.org/10.1002/(sici)1099-1123(199710)1:3<187::aid-ija16>3.0.co
https://doi.org/10.1002/(sici)1099-1123(199710)1:3<187::aid-ija16>3.0.co