Zobrazeno 1 - 10
of 27
pro vyhledávání: '"Jamie H. Pratt"'
Publikováno v:
Contemporary Accounting Research. 37:2058-2086
We examine how shareholders' trust in managers is affected by (i) the outcome of earnings management (inconsistent vs. consistent with shareholders' interests) and (ii) the method of earnings management (accruals vs. real methods). Using a controlled
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::60fac08c88e81aa11351b563895e07f5
https://doi.org/10.1111/1911-3846.12592
https://doi.org/10.1111/1911-3846.12592
Publikováno v:
The Accounting Review. 90:1969-1994
Based on data collected from 616 experienced financial officers who use U.S. GAAP or IFRS and are domiciled in the U.S., Europe, or Asia, we examine how reporting standards (U.S. GAAP versus IFRS) and domicile (U.S. versus non-U.S.) affect earnings m
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::923e3aa5ae5aa0caf536b6111e3c748d
https://doi.org/10.2308/accr-51008
https://doi.org/10.2308/accr-51008
Publikováno v:
Decision Support Systems. 46:902-912
Past research has extensively investigated the effect of media, especially focusing on how anonymity increases risk-related behaviors of groups when using computer-mediated communication (CMC). This study extends prior research by examining the diffe
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4e1781e3f4dd15279482c4da0216e69f
https://doi.org/10.1016/j.dss.2008.12.003
https://doi.org/10.1016/j.dss.2008.12.003
Publikováno v:
The Accounting Review. 81:1073-1093
In this study we report the results of an experiment that examines how relatively sophisticated financial statement users interpret management stock option compensation disclosures under SFAS No. 123 and SFAS No. 123R. We predict and find that mandat
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::26e57ff9d6736712ed93ee8f1b32aa3d
https://doi.org/10.2308/accr.2006.81.5.1073
https://doi.org/10.2308/accr.2006.81.5.1073
Publikováno v:
Accounting, Organizations and Society. 31:623-634
In this study we investigate how the level of discretion in the reporting environment and management’s reporting reputation influence the extent to which management’s reporting incentives are important in determining the perceived credibility of
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::925b7cf3c0335989f6b42c343abaaecb
https://doi.org/10.1016/j.aos.2005.12.003
https://doi.org/10.1016/j.aos.2005.12.003
Publikováno v:
Contemporary Accounting Research. 23:369-394
In this study we conduct an experiment to examine how qualifying an income-decreasing accounting change in years of strong financial performance affects financial report users' assessments of strategic reporting, current financial performance, and fu
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::98f227f2161cd39dc3281c021fb9f3ab
https://doi.org/10.1506/0l0u-c5v6-3ftm-5dtj
https://doi.org/10.1506/0l0u-c5v6-3ftm-5dtj
Publikováno v:
Issues in Accounting Education. 21:113-125
In April 2004, Bill Felix, then president of the AAA, appointed the Ad Hoc Committee to Assess the Supply and Demand for Accounting Ph.D.s (The Committee), charged with documenting the existence of any shortage of new Ph.D.-qualified accounting facul
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b98c9994e54c3188e76c6dd0f2c5b22d
https://doi.org/10.2308/iace.2006.21.2.113
https://doi.org/10.2308/iace.2006.21.2.113
Publikováno v:
AUDITING: A Journal of Practice & Theory. 24:37-53
In this study we expand the audit fee model introduced by Simunic (1980) and extended by Houston et al. (1999) by adding a third factor, nonlitigation risk, which refers to general business risks and/or opportunities that extend beyond litigation ris
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::51e26a058fdeffc6f46f87146b1d9377
https://doi.org/10.2308/aud.2005.24.1.37
https://doi.org/10.2308/aud.2005.24.1.37
Publikováno v:
Journal of Accounting Research. 39:449-462
This study reports the results of an experiment showing that auditor assessments of litigation risk and planned audit investments are higher when potential errors overstate financial performance than when those errors understate performance. This res
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0c5494e05c57fefe3738c1a698b923c7
https://doi.org/10.1111/1475-679x.00022
https://doi.org/10.1111/1475-679x.00022
Publikováno v:
The Accounting Review. 74:281-298
This study identifies conditions under which the audit risk model does, and does not, describe audit-planning (investment and pricing) decisions. In an experiment, audit partners and managers examined one of two cases where a material misstatement—
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1cc2a7edd0092d0effee004a53a5339b
https://doi.org/10.2308/accr.1999.74.3.281
https://doi.org/10.2308/accr.1999.74.3.281