Zobrazeno 1 - 10
of 10
pro vyhledávání: '"Mark E. Riley"'
Publikováno v:
Accounting and the Public Interest. 20:61-75
We find a negative relationship between aggregate CSR scores and the probability that firms restated financial statements over the period 1991–2012. We then break that period into three sub-periods in order to determine whether the relationship hol
Publikováno v:
Current Issues in Auditing. 14:A15-A24
SUMMARY We survey highly experienced professionals from local accounting firms regarding the adoption of and perceived benefits from data visualization in audit practice. Although the majority of respondents have minimal experience with data visualiz
Publikováno v:
Journal of Financial Reporting and Accounting. 16:120-137
Purpose This study aims to determine whether financial statement users suffered a significant loss of information when, in November 2007, the SEC dropped the requirement for foreign private issuers using International Financial Reporting Standards (
Publikováno v:
Journal of Accounting Education. 33:317-331
We present a teaching strategy in which students provide fellow group project members with face-to-face feedback on their performance over the course of the project. The first step in the strategy is a classroom session covering important elements of
Publikováno v:
Accounting Horizons. 26:681-705
SYNOPSIS: This archival study addresses whether the presence or absence of “bright lines” in a lease accounting standard influences the classification of leases as capital or operating. To the best of our knowledge, our study is the first archiva
Publikováno v:
Issues in Accounting Education. 26:99-131
With the advent of computerized data searches, the number of accounting programs that use citation analysis to measure faculty members’ research productivity has increased—often believing that this methodology offers relevant or reliable data for
Autor:
William R. Pasewark, Mark E. Riley
Publikováno v:
Journal of Business Ethics. 93:237-253
We investigate the role of personal values in an investment decision in a controlled experimental setting. Participants were asked to choose an investment in a bond issued by a tobacco company or a bond issued by a non-tobacco company that offered an
Publikováno v:
Journal of the American Taxation Association. 30:21-46
This study examines investor reaction to the reduction in federal income tax rates on dividends resulting from passage of the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA or the Tax Act). We investigate the existence of a clientele s
Publikováno v:
SSRN Electronic Journal.
We examine all 159 counties within the state of Georgia to determine the impact of per capita personal and business property taxes collected on the Economy, Education, Health, and Public Safety of each county. We find a strong positive association be
Publikováno v:
SSRN Electronic Journal.
We hypothesize that the 2003 decrease in individual tax rates on dividends and capital gains should have been followed by a decline in the cost of capital and increased volatility, especially for dividend paying firms. We observe a significantly posi