Zobrazeno 1 - 10
of 33
pro vyhledávání: '"M. David Piercey"'
Autor:
M. David Piercey
Publikováno v:
Auditing: A Journal of Practice & Theory. 42:183-205
SUMMARY This paper discusses common pitfalls in the use of covariates in experimental accounting and auditing research. Sometimes these mistakes are uncovered in the review process, giving authors more problems to wade through (including a little cre
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::4e42e497a252d9c178df51bf0ffaa1d2
https://doi.org/10.2308/ajpt-2020-011
https://doi.org/10.2308/ajpt-2020-011
Publikováno v:
Current Issues in Auditing. :1-8
SUMMARY Research suggests that the amount of inherent uncertainty in contemporary accounting estimates has increased in recent years, potentially increasing audit litigation risk. We review a recent study that finds that high estimate uncertainty imp
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9585fa0a73db9d37ac79669d0b24683a
https://doi.org/10.2308/ciia-2022-021
https://doi.org/10.2308/ciia-2022-021
Autor:
Jeffrey S. Pickerd, M. David Piercey
Publikováno v:
Contemporary Accounting Research. 38:3182-3213
We examine how jurors’ negligence judgments and attorneys’ out-of-court settlements are differently impacted by two features of a materially misstated accounting estimate—the amount of estimate uncertainty and whether the misstated account is d
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6cfa11e4ec69eabec9c2548902b45a2b
https://doi.org/10.1111/1911-3846.12685
https://doi.org/10.1111/1911-3846.12685
Autor:
M. David Piercey, Jessica Buchanan
Publikováno v:
AUDITING: A Journal of Practice & Theory. 40:53-77
SUMMARY Prior research shows that ghost ticking, or documenting audit work not actually performed, is a persistent threat to audit quality. We examine whether requiring self-references in audit workpapers (i.e., “I” performed the test) can effect
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::9d4d76ac848bff68a58de1e0c776083e
https://doi.org/10.2308/ajpt-19-032
https://doi.org/10.2308/ajpt-19-032
Autor:
M. David Piercey, Aaron Saiewitz
Publikováno v:
Behavioral Research in Accounting. 32:149-158
Prior research suggests individuals have difficulty comprehending large magnitude numbers commonly associated with government spending (e.g., millions and billions). We conduct an experiment investigating how the disclosure format of large numbers in
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::06f2d5ea744d86fab8ca2444296f0b92
https://doi.org/10.2308/bria-18-017
https://doi.org/10.2308/bria-18-017
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f8a9ffb26f9cff9b5226e594710a49e5
https://doi.org/10.2139/ssrn.4075438
https://doi.org/10.2139/ssrn.4075438
Publikováno v:
Contemporary Accounting Research. 37:297-321
The current audit environment encourages auditors to conduct defensive auditing procedures in lieu of using new, innovative, and potentially more effective audit procedures, due to concerns these procedures may be second‐guessed in litigation or by
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7f4902d35e803b94e91d124113b7131f
https://doi.org/10.1111/1911-3846.12509
https://doi.org/10.1111/1911-3846.12509
Autor:
Yoon Ju Kang, M. David Piercey
Publikováno v:
Current Issues in Auditing. 14:P16-P25
SUMMARY The current regulatory environment encourages auditors to engage in “defensive auditing.” That is, auditors must show that they complied with widely accepted standard procedures in order to reduce their exposure to PCAOB inspectors and co
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7c8f875e641385fc2ecf7dfe3658bec2
https://doi.org/10.2308/ciia-52644
https://doi.org/10.2308/ciia-52644
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fe54c46c8219fabd0690408769a3f3df
https://doi.org/10.2139/ssrn.3587110
https://doi.org/10.2139/ssrn.3587110
Autor:
M. David Piercey
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::71faf9368549e16cb85b798b1023c7bd
https://doi.org/10.2139/ssrn.3548148
https://doi.org/10.2139/ssrn.3548148