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pro vyhledávání: '"M. Kathleen Harris"'
The Variety of Diversity Considerations in the Director-Nomination Process: Evidence from the Dow 30
Publikováno v:
Accounting and the Public Interest. 21:64-104
A large body of diversity literature examines outcomes associated with specific dimensions of board diversity, such as gender or racial diversity. This paper provides descriptive evidence on inputs to board diversity by analyzing the language contain
Publikováno v:
Accounting, Organizations and Society. :101455
Publikováno v:
Journal of Business Ethics. 173:401-421
Despite tremendous investment to promote gender equity, U.S. public accounting firms continue to be gendered organizations. Our archival study examines gender equity within the partnership of these large firms for a one-year period. We find female pa
Autor:
M. Kathleen Harris, L. Tyler Williams
Publikováno v:
Journal of Accounting and Public Policy. 38:238-251
The success of the auditing profession hinges on the efficient and effective development of authoritative guidance that directs practice. Given the opportunity to assist, academicians can provide an understanding of the costs, benefits, and unintende
Publikováno v:
Journal of Accounting and Public Policy. 41:106941
Publikováno v:
Accounting, Organizations and Society. 99:101320
Two forms of expertise can influence audit quality: industry and task-specific expertise. If tax knowledge is predominately task-specific, audit offices with increased exposure to complex tax issues will develop tax task-specific expertise. Using out
Autor:
L. Tyler Williams, M. Kathleen Harris
Publikováno v:
Advances in Accounting. 50:100485
Through a combined study, we explore the professional perspectives of two distinct PCAOB constituent groups related to the PCAOB's proposed regulatory approach for audit quality indicators. First, we examine the comment letters of Non-Big Four audit
Akademický článek
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Publikováno v:
SSRN Electronic Journal.
Akademický článek
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