Zobrazeno 1 - 10
of 16
pro vyhledávání: '"Pamela R. Murphy"'
Autor:
Pamela R. Murphy, Khim Kelly
Publikováno v:
Journal of Business Ethics. 170:97-113
We examine the impact of activated (salient) versus non-activated ethical norms on the aggressiveness of accounting decisions, in the presence of self-interest favoring aggressiveness. Using a case in which the accounting rules are ambiguous, we ask
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b1f47546b2bb5f320024d2fee5be2280
https://doi.org/10.1007/s10551-019-04290-w
https://doi.org/10.1007/s10551-019-04290-w
Publikováno v:
Journal of Behavioral Finance. 19:1-15
The authors explore whether and how linguistic indicators of fraud make their way into the Management Discussion & Analysis (MD&A) section of financial reports. Although research has shown that word choice and tone can help identify fraudulent financ
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::436bf3caf3b2a9b4dc837dad36172c84
https://doi.org/10.1080/15427560.2017.1365367
https://doi.org/10.1080/15427560.2017.1365367
Publikováno v:
SSRN Electronic Journal.
Using an experiment with participants having management experience, we examine sales forecast decisions when using an opaque versus transparent data analytics system. Participants have private information suggesting that the forecast significantly un
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::43ac89e73d31c2e1924fc34edd28ffad
https://doi.org/10.2139/ssrn.3318717
https://doi.org/10.2139/ssrn.3318717
Autor:
Clinton Free, Pamela R. Murphy
Publikováno v:
Behavioral Research in Accounting. 28:41-56
We survey a unique respondent group of fraud perpetrators, auditors who investigated fraud, and employees who witnessed fraud within organizations, to identify whether, and how, an instrumental organizational climate is associated with fraud. We defi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2749e6509a872f32f6bfab57d7d9dddd
https://doi.org/10.2308/bria-51083
https://doi.org/10.2308/bria-51083
Publikováno v:
Journal of Business Ethics. 131:751-755
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b90cc05c5d4d60c5406e78d7aeae2449
https://doi.org/10.1007/s10551-014-2494-z
https://doi.org/10.1007/s10551-014-2494-z
Publikováno v:
SSRN Electronic Journal.
We create and validate measures capturing internal and external motivations to report honestly as trait‐like characteristics. Both measures have high levels of reliability, as well as convergent and divergent validity. To test their predictive vali
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::58aa80ef16f8d2e34e7f665bc4cf212e
https://doi.org/10.2139/ssrn.2967548
https://doi.org/10.2139/ssrn.2967548
Autor:
Pamela R. Murphy, Clinton Free
Publikováno v:
Contemporary Accounting Research. 32:18-54
It is frequently observed that fraud has a greater economic impact on society than any other category of crime. Arguing that both research and practitioner frameworks in auditing and forensic accounting have tended to adopt an individualizing perspec
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::7d3675381560bcd007566969d98ab071
https://doi.org/10.1111/1911-3846.12063
https://doi.org/10.1111/1911-3846.12063
Autor:
Brian W. Mayhew, Pamela R. Murphy
Publikováno v:
Contemporary Accounting Research. 31:420-443
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d87cfa2c8b7d9a76bd97220bf1d3fbb6
https://doi.org/10.1111/1911-3846.12037
https://doi.org/10.1111/1911-3846.12037
Autor:
Kelly A. Blasko, Pamela R. Murphy
Publikováno v:
Parenting and Children's Resilience in Military Families ISBN: 9783319125558
In this digital age, the use of technology for all aspects of daily life is prevalent among parents and their children. The availability of mobile devices, ubiquitous Internet access, and social networking has the potential for enhancing parenting pr
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7c5a903fb3909614d24f164e5b0a6460
https://doi.org/10.1007/978-3-319-12556-5_15
https://doi.org/10.1007/978-3-319-12556-5_15
Autor:
Pamela R. Murphy
Publikováno v:
Accounting, Organizations and Society. 37:242-259
Audit standards around the world describe three factors, known together as the fraud triangle, that purportedly predict the likelihood of fraudulent financial reporting ( IAASB, 2009 , PCAOB, 2005 ). The first two factors, opportunity and incentive/p
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::6cb005b50aefd5b98bdb937af11c3bd7
https://doi.org/10.1016/j.aos.2012.04.002
https://doi.org/10.1016/j.aos.2012.04.002