Zobrazeno 1 - 10
of 20
pro vyhledávání: '"Mary Jane Lenard"'
Publikováno v:
International Journal of Economics and Financial Issues, Vol 9, Iss 6, Pp 60-66 (2019)
The board of trustees of a postsecondary educational institution has a similar role to a corporate board of directors. Trustees must represent stakeholder interests, have a role in governance, and are responsible for the continued financial success o
Externí odkaz:
https://doaj.org/article/0986c28bdb6b4979acd688b33d7cab95
Publikováno v:
Journal of Risk and Financial Management; Volume 15; Issue 2; Pages: 81
In this paper, we examine the performance of an impact investing strategy using the most ethical companies to build an impact investing portfolio. We test the time-series and cross-sectional returns of the impact portfolio, explore the financial anal
Publikováno v:
International Journal of Economics and Financial Issues, Vol 9, Iss 6, Pp 60-66 (2019)
The board of trustees of a postsecondary educational institution has a similar role to a corporate board of directors. Trustees must represent stakeholder interests, have a role in governance, and are responsible for the continued financial success o
Publikováno v:
Managerial Finance. 43:59-75
Purpose The purpose of this paper is to examine whether companies with female executives and directors are less likely to be involved in financial reporting fraud litigation. Design/methodology/approach The authors build a data set comprised of compa
Publikováno v:
Managerial Finance. 40:787-803
Purpose – The purpose of this paper is to study gender diversity on the board of directors and the relation to risk management and corporate performance as measured by the variability of stock market return. Design/methodology/approach – The samp
Publikováno v:
Managerial Auditing Journal. 27:500-525
PurposeThe purpose of this paper is to compare the effect of corporate governance variables and fraud litigation on audit fees both before and after the implementation of the Sarbanes‐Oxley (SOX) Act in 2002.Design/methodology/approachThe paper uti
Publikováno v:
American Journal of Business Education (AJBE). 3:23-30
Using a model developed by Young (2000), this paper explores the relationship between performance in the Accounting Information Systems course, self-assessed computer skills, and attitudes toward computers. Results show that after taking the AIS cour
Publikováno v:
Journal of Emerging Technologies in Accounting. 4:123-137
Most fraud-detection models developed to date require the use of private information and focus on companies primarily in retail and manufacturing industries. In the wake of recent corporate failures, a broad spectrum of interested parties now uses pu
Autor:
Mary Jane Lenard
Publikováno v:
Decision Sciences Journal of Innovative Education. 1:23-40
The assessment of internal control is a consideration in all financial statement audits, as stressed by the Statement on Auditing Standards (SAS) No. 78. According to this statement, “the auditor should obtain an understanding of internal control s
Publikováno v:
International Journal of Intelligent Systems in Accounting, Finance & Management. 10:1-23
The purpose of this study is to evaluate a hybrid system as a decision support model to assist with the auditor's going-concern assessment. The going-concern assessment is often an unstructured decision that involves the use of both qualitative and q