Zobrazeno 1 - 10
of 44
pro vyhledávání: '"Kathleen M. Bakarich"'
Publikováno v:
Current Issues in Auditing. 17:A1-A21
SUMMARY This study examines environmental, social, and governance (ESG) reports of companies on The Wall Street Journal’s and Investor’s Business Daily’s top 100 sustainable companies. We collect information on whether the reports are assured,
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6a8a01e7570eaabecdeff9890b943da0
https://doi.org/10.2308/ciia-2022-012
https://doi.org/10.2308/ciia-2022-012
Publikováno v:
Current Issues in Auditing. 17:A22-A35
SUMMARY Accountants potentially have a major role to play as the field of sustainability reporting grows. Surveying 173 accountants, we find that the majority are unfamiliar with many of the existing sustainability frameworks and that 31 percent have
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f0a98af581a877d9066f5c95f8ef37ee
https://doi.org/10.2308/ciia-2022-003
https://doi.org/10.2308/ciia-2022-003
Publikováno v:
Accounting Research Journal. 35:792-814
Purpose This study aims to investigate the effects of COVID-19 working arrangements on role stress, burnout and turnover intentions in public accounting professionals. Additionally, while all professionals have had to adapt to this rapid change in wo
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::68ecc455d8562bd0a398b407195d718f
https://doi.org/10.1108/arj-09-2021-0249
https://doi.org/10.1108/arj-09-2021-0249
Autor:
Devon Baranek, Kathleen M. Bakarich
Publikováno v:
Accounting Research Journal. 33:757-772
Purpose This study aims to examine the impact of Financial Accounting Standard Board’s Accounting Standard Update (ASU) 2014–15 on auditors’ going concern reporting. ASU 2014–15 provides accounting guidance for managers related to going conce
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fb27fec79da804c759a33a03d5d644f5
https://doi.org/10.1108/arj-06-2020-0165
https://doi.org/10.1108/arj-06-2020-0165
Publikováno v:
Review of Quantitative Finance and Accounting. 56:1129-1157
In this paper, we examine the market reaction to going concern audit opinions (GCAO) issued to firms in different life-cycle stages. We find that for firms in the introduction, decline, and shakeout stages there is information content at the time of
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8a01f77bcf4996891eab1613b8f2b8bf
https://doi.org/10.1007/s11156-020-00921-w
https://doi.org/10.1007/s11156-020-00921-w
Publikováno v:
Journal of Emerging Technologies in Accounting. 18:27-43
In this paper, we survey public accounting professionals to gauge the extent to which Artificial Intelligence (AI), specifically Robotic Process Automation (RPA) and Machine Learning (ML), are currently being utilized, as well as perceptions about th
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::125d56ec08c02413b88c1c4988520cab
https://doi.org/10.2308/jeta-19-11-20-47
https://doi.org/10.2308/jeta-19-11-20-47
Autor:
Kathleen M. Bakarich, Devon Baranek
Publikováno v:
Managerial Auditing Journal. 35:499-520
Purpose This study aims to identify characteristics of firms reporting multiple years of material weaknesses in internal control over financial reporting (MWICFR), labeled “Repeat Offenders”, and examine their characteristics and the types of mat
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1dd9f7d2121b719d4a34cd0e379c7abe
https://doi.org/10.1108/maj-05-2019-2302
https://doi.org/10.1108/maj-05-2019-2302
Publikováno v:
Journal of Contemporary Accounting & Economics. 15:69-86
This paper examines how the qualitative characteristics of annual reports vary across different phases of the corporate life cycle. We measure the complexity, tone, and sentiment of 10-Ks, and classify firms into their distinct life cycle phases. Con
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::699a5de2e9beb6784efded06542850d3
https://doi.org/10.1016/j.jcae.2018.12.002
https://doi.org/10.1016/j.jcae.2018.12.002
Autor:
Kathleen M. Bakarich, Devon Baranek
Publikováno v:
Journal of Accounting, Business and Management (JABM). 28:34
For a sample of both foreign cross-listed firms and U.S. firms that report material weaknesses in internal control over financial reporting (MWICFR) from 2007- 2016, we utilize event studies and multivariate techniques to examine if there are differe
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5fdb5582eba455f7bdca0a4ac18f887d
https://doi.org/10.31966/jabminternational.v28i2.548
https://doi.org/10.31966/jabminternational.v28i2.548
Autor:
Kathleen M. Bakarich
Publikováno v:
Journal of International Accounting Research. 16:147-170
Given the recent trend in foreign firms leaving the U.S., this paper analyzes 122 firms that voluntarily deregistered from the U.S. from 2004 through 2012. I find that a deregistration from the U.S. is associated with greater absolute abnormal accrua
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e076ed9b2eb841f26be58a8367fb155d
https://doi.org/10.2308/jiar-51917
https://doi.org/10.2308/jiar-51917