Zobrazeno 1 - 10
of 16
pro vyhledávání: '"Jenice Prather-Kinsey"'
Publikováno v:
Ratio Mathematica, Vol 28, Iss 1, Pp 45-64 (2015)
Account manipulation has been the subject of accounting discussions not only in the U.S. but across the world, especially during times of financial crises. This paper investigates the impact of the recent financial crisis on account manipulation prob
Externí odkaz:
https://doaj.org/article/1e2deb9ae9304abebf58c239ac6741b4
Publikováno v:
International Journal of Disclosure and Governance. 19:330-351
The International Accounting Standards Board (IASB) seeks to provide global financial reporting comparability of its International Financial Reporting Standards (IFRS). The objective of this study is to propose an organizational dynamic that could im
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::149de79d7ee803d0acf94f5e9164aee4
https://doi.org/10.1057/s41310-022-00145-5
https://doi.org/10.1057/s41310-022-00145-5
Publikováno v:
Journal of International Accounting, Auditing and Taxation. 32:61-69
Despite efforts to increase convergence and comparability in financial reporting across national borders and regulatory boundaries, inconsistencies in the interpretation of accounting standards persist. The current study examines whether accounting d
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4914b5c9b131ad793cec9cf8ff364688
https://doi.org/10.1016/j.intaccaudtax.2018.08.002
https://doi.org/10.1016/j.intaccaudtax.2018.08.002
Legitimacy theory may explain the failure of global adoption of IFRS: the case of Europe and the U.S
Publikováno v:
Journal of Management and Governance. 22:501-534
We investigate the reasons why “adoption” of one set of globally accepted accounting standards is presently unachievable. By “adoption” we mean that a jurisdiction incorporates IFRS instantly as its national accounting as issued by the IASB.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4f03fff317c4d5301aca3510b24c396b
https://doi.org/10.1007/s10997-018-9409-9
https://doi.org/10.1007/s10997-018-9409-9
Autor:
Jenice Prather-Kinsey, Ed O'Donnell
Publikováno v:
Accounting, Organizations and Society. 35:558-564
This study examines whether auditors from different countries come to different conclusions when they perform analytical procedures to assess the risk of misstatement in accounts. During a laboratory experiment, auditors who worked for the same firm
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f381196d460fa8c893d0e88725b2b904
https://doi.org/10.1016/j.aos.2010.01.003
https://doi.org/10.1016/j.aos.2010.01.003
Autor:
Jenice Prather-Kinsey
Publikováno v:
The International Journal of Accounting. 45:169-172
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::29f08db70231fe8d5463fa0442d5c619
https://doi.org/10.1016/j.intacc.2010.04.006
https://doi.org/10.1016/j.intacc.2010.04.006
Autor:
Jenice Prather-Kinsey, Myungsun Kim
Publikováno v:
Journal of Accounting, Auditing & Finance. 25:27-51
We test a hypothesis that financial analysts use a simple algorithm of an equal growth rate for expenses as is for sales when they forecast corporate earnings by examining the errors in analysts' earnings forecasts. If expenses change at a lower rate
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4e81ba396281114d94a2c78b18e1196d
https://doi.org/10.1177/0148558x1002500102
https://doi.org/10.1177/0148558x1002500102
Publikováno v:
Journal of International Financial Management & Accounting. 18:151-191
International Financial Reporting Standards (IFRS) are required for consolidated financial statements of all European Union (EU) publicly traded companies starting from the December 2005 fiscal year end [Regulation (EC)]; and endorsed by the Internat
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d88d432ae68c46e7f69078360ea830eb
https://doi.org/10.1111/j.1467-646x.2007.01011.x
https://doi.org/10.1111/j.1467-646x.2007.01011.x
Autor:
Jenice Prather-Kinsey
Publikováno v:
The International Journal of Accounting. 41:141-162
I examine the usefulness (relevance and timeliness) of earnings announcements in two emerging markets, the Johannesburg Stock Exchange (JSE) and the Bolsa Mexicana de Valores Stock Exchange (BMV). A weighted least-squares regression is used to test t
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ed377b348eb9049316cb8f5f1a19d8c0
https://doi.org/10.1016/j.intacc.2006.04.007
https://doi.org/10.1016/j.intacc.2006.04.007