Zobrazeno 1 - 10
of 37
pro vyhledávání: '"Jay C. Thibodeau"'
Publikováno v:
Scientific Reports, Vol 14, Iss 1, Pp 1-9 (2024)
Abstract In a series of experiments involving beliefs and misinformation beliefs, we find that individuals who are prompted with a counterfactual mindset are significantly more likely to change their existing beliefs when presented with evidence that
Externí odkaz:
https://doaj.org/article/0969b11ee7c54268869dd04a85fe3d8f
Publikováno v:
Journal of Information Systems. 36:141-160
We investigate how in-charge auditors emerge as individual big fish within the smaller ponds of non-global network firms (NGNFs) (i.e., firms other than the “Global 7” network firms, or GNFs). These NGNFs engage in institutional work (i.e., acts
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1346758f2e44e97a2141a4943bf36dd4
https://doi.org/10.2308/isys-2020-047
https://doi.org/10.2308/isys-2020-047
Publikováno v:
Behavioral Research in Accounting. 34:113-139
Two experiments examine the effects of visualizing uncertainty on attention, cognitive arousal, and incorporation of uncertainty information into judgments. The first experiment employs psychophysiological measurements to understand how different pre
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::52639340ca9d66ec905a8b1529fb0bb1
https://doi.org/10.2308/bria-2021-011
https://doi.org/10.2308/bria-2021-011
Publikováno v:
Accounting and Business Research. 53:108-126
The extant literature on precision in accounting standards suggests that financial statement preparers are less likely to make aggressive financial reporting decisions under less precise, principle...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f0cdd8c1a88eeaeff89975e257d9c394
https://doi.org/10.1080/00014788.2021.1952059
https://doi.org/10.1080/00014788.2021.1952059
Publikováno v:
Journal of Emerging Technologies in Accounting. 17:17-24
This teaching case provides an approach for educators to impart knowledge about both the data-cleaning process and critical electronic spreadsheet functionalities that are used by auditors to students as part of the auditing curriculum. The cleaning
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d8de3703a3afe432a1e3abf966e8de09
https://doi.org/10.2308/jeta-2020-025
https://doi.org/10.2308/jeta-2020-025
Publikováno v:
AUDITING: A Journal of Practice & Theory. 39:57-85
SUMMARY Internal control over financial reporting (ICFR) audits have been the subject of intensive examination by the Public Company Accounting Oversight Board (PCAOB) and researchers but the process through which auditors make ICFR judgments is larg
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2c9038baac849cd1023a321f24ef9ce4
https://doi.org/10.2308/ajpt-18-088
https://doi.org/10.2308/ajpt-18-088
Publikováno v:
Behavioral Research in Accounting. 32:37-49
Analytical procedures are critical to the financial statement auditing process and involve the auditor generating and considering multiple explanations for account fluctuations. We examine whether generating more or fewer explanations during analytic
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::57fd6a891e51f8eaadc52cff7248d892
https://doi.org/10.2308/bria-52512
https://doi.org/10.2308/bria-52512
Publikováno v:
Journal of Information Systems. 34:47-60
This study examines the potential for metaphorical priming to promote professional skepticism. Results of an experiment with 99 senior auditors from two Big 4 audit firms indicate that reading metaphors that are entirely unrelated to audit evidence c
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::02aa0f2eb29ade239065e5947e3e4f2a
https://doi.org/10.2308/isys-52380
https://doi.org/10.2308/isys-52380
Autor:
Carolyn Strand Norman, Ikseon Suh, Anna M. Rose, Kristina Linke, Jacob M. Rose, Jay C. Thibodeau
Publikováno v:
Journal of Business Ethics, 174. SPRINGER
This paper employs theory of normal organizational wrongdoing and investigates the joint effects of management tone and the slippery slope on financial reporting misbehavior. In Study 1, we investigate assumptions about the effects of sliding down th
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a06bcdeb4281800c3e6ed7c0c371033c
https://doi.org/10.1007/s10551-020-04609-y
https://doi.org/10.1007/s10551-020-04609-y
Publikováno v:
SSRN Electronic Journal.
We investigate how audit partners of non-global network firms (NGNFs) (i.e., firms other than the “Global 7”) shape the audit technologies through the lens of institutional theory. A paradigm within institutional theory, institutional work, sugge
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::250eed3a57a557f5802b0133762218ae
https://doi.org/10.2139/ssrn.3627650
https://doi.org/10.2139/ssrn.3627650