Výsledky vyhledávání

Framing Tax Audit Risks: The Role of Temporal Framing and Perceived Fairness

Autor: Christie L. Comunale, Denise Buhrau, Charles A. Barragato

In this study, we examine the role of temporal framing in the context of tax audit risk. Using construal-level theory, we propose that compared with an every-year frame (e.g., 1.5 million returns are audited every year), framing audit risk in an ever

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::c0e96de4d3717113307c71c472bae633
https://doi.org/10.1108/s1475-148820190000022002

Zobrazit plný text záznamu

Performance Benchmarking of School Districts in New York State

Autor: Michael Shane Higuera, Christie L. Comunale, Kelly Stickle, Thomas R. Sexton

Publikováno v: System Dynamics for Performance Management ISBN: 9783319570174
International Series in Operations Research & Management Science ISBN: 9781489976826

We used data envelopment analysis to measure the relative performance of New York State school districts in the 2011–2012 academic year and provided detailed alternative improvement pathways for each district. We found that 201 of the 624 (32.2 %)

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::63daaac73b75c8338e23318c3292a2d1
https://doi.org/10.1007/978-3-319-57018-1_19

Zobrazit plný text záznamu

Efficiency-Based Funding for Public Four-Year Colleges and Universities

Autor: Stephen C. Gara, Christie L. Comunale, Thomas R. Sexton

Publikováno v: Education Finance and Policy. 7:331-359

We propose an efficiency-based mechanism for state funding of public colleges and universities using data envelopment analysis. We describe the philosophy and the mathematics that underlie the approach and apply\break the proposed model to data from

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::3b160f3bae23e376dc25b41f1a6c7489
http://www.mitpressjournals.org/doi/pdf/10.1162/EDFP_a_00070

Zobrazit plný text záznamu

Conformal radiotherapy plus local hyperthermia in patients affected by locally advanced high risk prostate cancer: Preliminary results of a prospective phase II study

Autor: Stefano Dall'Oglio, N Marciai, Antonio Benito Porcaro, P L Benecchi, M. Romano, Sergio Maluta, L Comunale, Mariagrazia Giri, F. Pioli

Publikováno v: International Journal of Hyperthermia. 23:451-456

Purpose: Hyperthermia has been used in several trials to treat pelvic cancers without excessive toxicity and with positive results. The aim of this study was to evaluate feasibility and results in terms of biochemical recurrence-free, disease-free su

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::c00c04b1ad538e868afe62b98e1ea32e
https://doi.org/10.1080/02656730701553260

Zobrazit plný text záznamu

Plný text ve formátu HTML

Professional ethical crises

Autor: Thomas R. Sexton, Stephen C. Gara, Christie L. Comunale

Publikováno v: Managerial Auditing Journal. 21:636-656

Purpose – To investigate how accounting majors have reacted to recent accounting scandals and to evaluate the extent to which they are familiar with the scandals, the effects of the scandals on their opinions of accountants and corporate managers,

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::5fddfc043fb295c63f022779131d5daf
https://doi.org/10.1108/02686900610674906

Zobrazit plný text záznamu

Mandatory auditor rotation and retention: impact on market share

Autor: Thomas R. Sexton, Christie L. Comunale

Publikováno v: Managerial Auditing Journal. 20:235-248

PurposeTo explore the effects of mandatory auditor rotation and retention on the long‐term market shares of the accounting firms that audit the members of the Standard and Poor's (S&P) 500.Design/methodology/approachA Markov model is constructed th

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::207eaafbecfb8b81ce283f88afc14638
https://doi.org/10.1108/02686900510585582

Zobrazit plný text záznamu

A Fuzzy Logic Approach to Assessing Materiality

Autor: Thomas R. Sexton, Christie L. Comunale

Publikováno v: Journal of Emerging Technologies in Accounting. 2:1-15

Auditors may encounter misstatements during the course of an audit, each of which requires a binary materiality assessment. We propose a fuzzy expert system approach that assesses materiality as a continuous characteristic by allowing a misstatement

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::f7a95a79bf89e23ff9ae6ce4d846b5fc
https://doi.org/10.2308/jeta.2005.2.1.1

Zobrazit plný text záznamu

Factors influencing the adoption of web-based shopping

Autor: Craig Van Slyke, France Belanger, Christie L. Comunale

Publikováno v: ACM SIGMIS Database: the DATABASE for Advances in Information Systems. 35:32-49

Business-to-consumer electronic commerce (e-commerce), one form of which is Web-based shopping, is defined as electronic-based economic transactions conducted between individual consumers and organizations. While this form of e-commerce is forecast t

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::5afe1691a44084e43e418871d39f0e3f
https://doi.org/10.1145/1007965.1007969

Zobrazit plný text záznamu

Current accounting investigations: effect on Big 5 market shares

Autor: Christie L. Comunale, Thomas R. Sexton

Publikováno v: Managerial Auditing Journal. 18:569-576

Arthur Andersen’s conviction and its decision not to audit public firms will transform the Big 5 into the Big 4. Meanwhile, other Big 4 firms face investigations that threaten their future market shares. The article compares the observed post‐sca

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::57fddcdbe14825181c4efffb2451b6c6
https://doi.org/10.1108/02686900310482704

Zobrazit plný text záznamu

Vyhledávací nástroje:

Upřesnit hledání