Výsledky vyhledávání - "Karin A. Petruska"

The Impact of Culture on Internal Control Weaknesses: Evidence from Firms That Cross-List in the U.S

Autor: Carmen Ríos Figueroa, Karin A. Petruska, Maria T. Caban-Garcia

Publikováno v: Journal of International Accounting Research. 16:119-145

This study addresses the impact of culture on the likelihood of U.S. foreign issuers reporting material weaknesses in internal control over financial reporting (MWICs). Specifically, we explore whether Hofstede's (1980, 2001) country-level dimensions

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::2aa24338ed8795fa0243d2755a928a15
https://doi.org/10.2308/jiar-51916

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Canada's Mandatory Adoption of IFRS: Impact on Market-Based and Non-Market-Based Accounting Quality

Autor: Karin A. Petruska, Gulraze Wakil

Publikováno v: SSRN Electronic Journal.

Canada adopted International Financial Reporting Standards (IFRS) in 2011. We investigate the impact and consequences of this mandatory change by examining whether value relevance and non-market-based accounting information changed for a comprehensiv

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::cc976c7adfe312e2e782ad0d0c5a7a78
https://doi.org/10.2139/ssrn.3240610

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Conservatism, SEC investigation, and fraud

Autor: Karin A. Petruska, Pervaiz Alam

Publikováno v: Journal of Accounting and Public Policy. 31:399-431

We present evidence on the relationship between firms that have engaged in fraudulent financial reporting and accounting conservatism. We empirically investigate the extent to which US firms identified by the SEC in their Enforcement Releases demonst

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::5742eb2687b482da54ba22381779b2ea
https://doi.org/10.1016/j.jaccpubpol.2012.05.001

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Indicators of audit fees and fraud classification: impact of SOX

Autor: Karin A. Petruska, Bing Yu, Mary Jane Lenard, Pervaiz Alam

Publikováno v: Managerial Auditing Journal. 27:500-525

PurposeThe purpose of this paper is to compare the effect of corporate governance variables and fraud litigation on audit fees both before and after the implementation of the Sarbanes‐Oxley (SOX) Act in 2002.Design/methodology/approachThe paper uti

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::97e60ec6ab45297865706a07a77718f8
https://doi.org/10.1108/02686901211228002

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Internal Control Weaknesses and Evidence of Real Activities Manipulation

Autor: Mary Jane Lenard, Bing Yu, Karin A. Petruska, Pervaiz Alam

Publikováno v: SSRN Electronic Journal.

We examine whether US public firms that file internal control weakness (ICW) disclosure reports with the Securities and Exchange Commission, as part of the reporting requirements under Section 404 of the Sarbanes–Oxley (SOX) Act, exhibit higher lev

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a89e3d27066b6b3cd2be022f5a9d3770
https://doi.org/10.2139/ssrn.2367334

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Condominium Townhouse Investment (CTI): A Case for Accounting Courses Where Cases are Not the Emphasis

Autor: Karin A. Petruska, Gulraze Wakil

Publikováno v: SSRN Electronic Journal.

This accounting case/instructional aid describes methods and strategies for students new to the case method and an actual case to work on. The objectives of this aid are: 1) to present a detailed approach that a student new to the case method can use

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::9ed3fe629743831c37cce943ee1f6040
https://doi.org/10.2139/ssrn.747796

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Do Analysts' Cash Flow Forecasts Mitigate the Accrual Anomaly? International Evidence

Autor: Elizabeth A. Gordon, Minna Yu, Karin A. Petruska

Publikováno v: SSRN Electronic Journal.

We investigate the role of analysts' cash flow forecasts in mitigating the accrual anomaly in an international setting. Based on a sample from 20 world market economies, we find less market overestimation of the accrual component of earnings for firm

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ec7b42ff42b433d35676b68434fca121
https://doi.org/10.2139/ssrn.1464975

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Firm Valuation, Market Responses, And Accounting Conservatism

Autor: Gulraze Wakil, Karin A. Petruska

Publikováno v: Journal of Applied Business Research (JABR). 29:793

This study examines whether the components of accounting conservatism as described in Watts (2003a): contracting, litigation, regulation, and taxation, provide insight on the value relevance of financial information. During the years 1993 through 200

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::25eefc1cefe080ca92a4e9c4a6c2675d
https://doi.org/10.19030/jabr.v29i3.7781

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The Informativeness Of Cash Flow Forecasts And The Regulation FD Environment

Autor: Karin A. Petruska

Publikováno v: Journal of Business & Economics Research (JBER). 9:29

Prior literature shows that analysts forecast estimates serve as a proxy for the markets and investors beliefs which are unobservable. For decades, analysts have generated forecasts for use in valuation models including future estimates of earnings a

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::dcd6cd582458a04f114830b268506a6d
https://doi.org/10.19030/jber.v9i6.4377

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