Zobrazeno 1 - 10
of 11
pro vyhledávání: '"Jeffrey W. Schatzberg"'
Publikováno v:
SSRN Electronic Journal.
We examine auditor communication provisions (ACPs) in private loan agreements, which are private contracting mechanisms between external auditors and audit clients which establish communication between lenders and their borrowers' auditors. We provid
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::919cfd03d18dd5c2907faefe86652c95
https://doi.org/10.2139/ssrn.3433846
https://doi.org/10.2139/ssrn.3433846
Publikováno v:
Journal of Management Accounting Research. 20:59-81
We assert that some forms of opportunistic behavior within the organization are relatively transparent and, therefore, public in nature. Further, while organizations can tightly control such public opportunism, it may not be optimal for them to do so
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f64dbfc5bc99609e5583616742d5c644
https://doi.org/10.2308/jmar.2008.20.1.59
https://doi.org/10.2308/jmar.2008.20.1.59
Autor:
Brian P. Shapiro, Linda Thorne, Jeffrey W. Schatzberg, Galen R. Sevcik, R. S. Olusegun Wallace
Publikováno v:
Contemporary Accounting Research. 22:229-264
This study uses experimental markets to investigate how moral reasoning influences auditor reporting under different levels of economic incentives. In each multiperiod market, auditor subjects could either (1) misreport low observed outcomes as high
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f2e294a8e4b09875a47a446af6363d94
https://doi.org/10.1506/p8y5-5rey-hf1f-w6r0
https://doi.org/10.1506/p8y5-5rey-hf1f-w6r0
Publikováno v:
AUDITING: A Journal of Practice & Theory. 20:49-70
This paper reports results of experimental markets that examine whether accounting uncertainty impacts auditor objectivity in a setting where the auditor also has an incentive to build a reputation for objectivity. While prior research has examined t
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2e5ff344df29a0febaaafdedf836589c
https://doi.org/10.2308/aud.2001.20.2.49
https://doi.org/10.2308/aud.2001.20.2.49
Publikováno v:
Journal of Accounting, Auditing & Finance. 13:437-460
This study uses experimental methods to examine client acceptance, auditor pricing and effort decisions for clients of varying risk under two legal rules, joint and several liability, and proportionate liability. We predict greater availability of au
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::98da840e64300c8456c9cb3f019def91
https://doi.org/10.1177/0148558x9801300404
https://doi.org/10.1177/0148558x9801300404
Publikováno v:
Public Choice. 85:249-266
Numerous laboratory experiments have investigated the performance of several processes for providing public goods through voluntary contributions. This research has been able to identify features of the institution or environment which are reliably l
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6d132848e781405f0240bfe0052eb725
https://doi.org/10.1007/bf01048198
https://doi.org/10.1007/bf01048198
Autor:
Jeffrey W. Schatzberg, Galen R. Sevcik
Publikováno v:
Contemporary Accounting Research. 11:137-174
Auditors, regulators, and academics are interested in the pricing practice of “lowballing” and its relationship to auditor independence. Several analytical models have examined these issues. However, these theories have gone untested primarily du
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a1862d7d39ff10410af067fec357467f
https://doi.org/10.1111/j.1911-3846.1994.tb00440.x
https://doi.org/10.1111/j.1911-3846.1994.tb00440.x
Autor:
Jeffrey W. Schatzberg, Galen R. Sevcik
Publikováno v:
Contemporary Accounting Research. 11:175-221
Resume. Les verificateurs, les responsables de la reglementation et les universitaires s'interessent a la pratique du ≪ leurre-prix ≫ et a sa relation avec l'objectivite du verificateur. Cette question a meme fait l'objet de plusieurs modeles ana
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::644f8a21a3514c2a56661891e8994326
https://doi.org/10.1111/j.1911-3846.1994.tb00441.x
https://doi.org/10.1111/j.1911-3846.1994.tb00441.x
Publikováno v:
SSRN Electronic Journal.
This paper reports the results of experimental economic markets designed to examine whether an auditor's objectivity (independence) is impacted by uncertainty regarding the appropriate accounting treatment for a client. In particular, we are interest
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2c859ce0f410fe05f39f84436d108a72
https://doi.org/10.2139/ssrn.217916
https://doi.org/10.2139/ssrn.217916
Publikováno v:
SSRN Electronic Journal.
We use experimental economic markets to test the Datar, Feltham and Hughes (DFH) (1991) model of entrepreneur choice of auditor and retained ownership in initial public offering markets. The mixed evidence provided by prior research using archival da
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fde662b85265aef4aa7dc00476b653e1
https://doi.org/10.2139/ssrn.229561
https://doi.org/10.2139/ssrn.229561