Zobrazeno 1 - 10
of 15
pro vyhledávání: '"Maureen Francis Mascha"'
Publikováno v:
Journal of Information Systems. 34:77-103
Auditing Standard No. 5 requires that auditors integrate their evaluation of large issuers' internal control over financial reporting (ICFR) into their financial statement audit process, but the PCAOB warns that auditors may not adequately test relat
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::69c87503b7913baff88c9066f51306d7
https://doi.org/10.2308/isys-18-055
https://doi.org/10.2308/isys-18-055
Publikováno v:
International Journal of Accounting Information Systems. 30:19-39
The Public Company Accounting Oversight Board (PCAOB) inspection process identifies deficiencies related to how firms conduct audits. Our work extends prior research by examining the type of internal control audit deficiencies (entity-level or applic
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a4639eb733fec32857439337e14ef477
https://doi.org/10.1016/j.accinf.2018.06.002
https://doi.org/10.1016/j.accinf.2018.06.002
Publikováno v:
International Journal of Accounting Information Systems. 15:381-399
This study advances our understanding of the current financial close process. Attention to the topic is warranted for four reasons. First, economic volatility and growth in restatements have increased pressure on companies to report performance timel
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b8f3633ffa740de50e2b905556335e4f
https://doi.org/10.1016/j.accinf.2014.05.007
https://doi.org/10.1016/j.accinf.2014.05.007
XBRL-Enabled, Spreadsheet, or PDF? Factors Influencing Exclusive User Choice of Reporting Technology
Publikováno v:
Journal of Information Systems. 27:35-49
U.S. adoption of eXtensible Business Reporting Language (XBRL)-enabled technology has been slow. Prior experimental evidence suggests that even when XBRL-enabled technology is available, almost 50 percent of participants do not use it. This study inf
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5e931da6447153faccff638f373a48cd
https://doi.org/10.2308/isys-50569
https://doi.org/10.2308/isys-50569
Publikováno v:
Electronic Commerce Research. 11:401-419
Despite rapid growth, e-commerce proponents argue that individuals are still reluctant to reveal confidential information such as credit card account numbers to unknown third parties. To reduce individual transmission and privacy risk concerns, sever
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::feef0a24166da3407f26ad0949472bc0
https://doi.org/10.1007/s10660-011-9080-6
https://doi.org/10.1007/s10660-011-9080-6
Publikováno v:
Managerial Auditing Journal. 25:734-755
PurposeUsing Bonner's model, this paper aims to examine the effects of skill level and the two task complexity dimensions – clarity and quantity of information – on subjects' internal control risk assessments.Design/methodology/approachThe resear
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2f48b5f31eca731ebc4b0d03cea01abc
https://doi.org/10.1108/02686901011069533
https://doi.org/10.1108/02686901011069533
Publikováno v:
International Journal of Accounting Information Systems. 8:73-91
The theory of technology dominance [Arnold, V., and Sutton, S.G., 1998. The Theory of Technology Dominance. Advances in Accounting Behavioral Research. 1: 175–194.] predicts that mismatches between the skills of decision-aid users and the complexit
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ff5f40bf8b5db704f5bd14c4877381c3
https://doi.org/10.1016/j.accinf.2007.03.001
https://doi.org/10.1016/j.accinf.2007.03.001
Autor:
Miklos A. Vasarhelyi, Barbara Lamberton, Roger Debreceny, Gerald Trites, Akhilesh Chandra, Saeed Roohani, Neal J. Hannon, Maureen Francis Mascha, Thomas Tribunella, Andy Lymer, Robert A. Nehmer, Diane J. Janvrin, Samir Trabelsi, John J. Cheh, Paul D. Hutchison, Rajendra P. Srivastava, Denise Guithues-Amrhein, Roberta Ann Jones
Publikováno v:
Journal of Information Systems. 19:191-210
This paper evaluates the implications of the proposed Securities and Exchange Commission (SEC) Rule (33-8496) which encourages companies to file reports in the eXtensible Business Reporting Language (XBRL) format. We examine the impact of the propose
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5a762a687e89dff4e68d5376c5653832
https://doi.org/10.2308/jis.2005.19.2.191
https://doi.org/10.2308/jis.2005.19.2.191
Autor:
Maureen Francis Mascha
Publikováno v:
International Journal of Accounting Information Systems. 2:103-124
Prior studies in accounting examining the effect of expert system use on procedural knowledge acquisition have reported that providing feedback in the form of rules, text explanation, or examples had no incremental effect on procedural knowledge acqu
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2fa294273b4361d7c7d93ed471335761
https://doi.org/10.1016/s1467-0895(01)00016-1
https://doi.org/10.1016/s1467-0895(01)00016-1
Publikováno v:
SSRN Electronic Journal.
U.S. adoption of search-facilitating technology has been slow and several constituencies question whether investors will choose to use the XBRL-formatted information the Securities and Exchange Commission (SEC) is now requiring companies to provide.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::284839b5c1d181c74ba51359842a95dd
https://doi.org/10.2139/ssrn.1869013
https://doi.org/10.2139/ssrn.1869013