Zobrazeno 1 - 10 of 13 pro vyhledávání: '"Peter Kipp"'
1
The Effect of iXBRL Formatted Financial Statements on the Effectiveness of Managers' Decisions When Making Inter-Firm Comparisons
Autor: Hyun Woong (Daniel) Chang, Steven E. Kaszak, Jesse C. Robertson, Peter Kipp
Publikováno v: Journal of Information Systems. 35:149-177
Following the SEC's mandate for iXBRL formatted financial filings, we experimentally investigate the effects of iXBRL filings and tag type (matching or non-matching) on managers' decisions. iXBRL filings facilitate information search and information
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::54495bbeecb0816d779066af9ad26253
https://doi.org/10.2308/isys-2020-011
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2
The Attenuating Effect of Intelligent Agents and Agent Autonomy on Managers' Ability to Diffuse Responsibility for and Engage in Earnings Management
Autor: Mary B. Curtis, Peter Kipp, Ziyin Li
Publikováno v: Accounting Horizons. 34:143-164
SYNOPSIS Advances in IT suggest that computerized intelligent agents (IAs) may soon occupy many roles that presently employ human agents. A significant concern is the ethical conduct of those who use IAs, including their possible utilization by manag
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::7f6a3239793b212332255909df7b8cbf
https://doi.org/10.2308/horizons-19-133
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3
Audit Data Analytics and Jurors' Assessment of Auditor Negligence: The Effects of Follow-up Procedures and the Lack of a Standard
Autor: Renee M. Olvera, Peter Kipp, Jeremy M. Vinson, Jesse C. Robertson
Publikováno v: SSRN Electronic Journal.
While auditors are increasingly using audit data analytics (ADA), research is limited on whether this new technology will affect auditor liability. This study examines the effects of how auditors follow up on the large number of exceptions often iden
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::f4cdf023f09b576e0ebbc37bf20f5744
https://doi.org/10.2139/ssrn.3775740
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4
Can Social Media Interaction and Message Features Influence Nonprofessional Investors' Perceptions of Firms?
Autor: Amanuel F. Tadesse, Peter Kipp, Yibo James Zhang
Publikováno v: Journal of Information Systems. 33:77-98
We investigate the impact of social media messages on nonprofessional investors' assessments of management credibility and firm value. In a between-participants experiment, we examine the joint effect of social media message vividness, valence, and m
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::f731cecd3de5738f6c414bfbd39c2738
https://doi.org/10.2308/isys-52067
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5
Normal pancreatic volume in adults is influenced by visceral fat, vertebral body width and age
Autor: Lida Changiziyan Frederiksen, Jens Brøndum Frøkjær, Asbjørn Mohr Drewes, Esben Bolvig Mark, Johannes Peter Kipp, Søren Schou Olesen
Publikováno v: Kipp, J P, Olesen, S S, Mark, E B, Frederiksen, L C, Drewes, A M & Frøkjær, J B 2019, ' Normal pancreatic volume in adults is influenced by visceral fat, vertebral body width and age ', Abdominal Radiology, vol. 44, no. 3, pp. 958–966 . https://doi.org/10.1007/s00261-018-1793-8
Objectives: The aim was to describe the pancreatic volume (PV) in a cohort of subjects with no prior history of pancreatic disease, and to explore the relationship between PV and conventional two-point measurements of the pancreas. Associations betwe
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::6f74267c389679db01ea4e3ec7eebecc
https://pubmed.ncbi.nlm.nih.gov/30298430
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6
Cloud-Computing Risk Disclosure and ICFR Material Weakness: The Moderating Role of Accounting Reporting Complexity
Autor: Peter Kipp, Yibo Zhang, Antoinette L. Smith
Publikováno v: SSRN Electronic Journal.
Regulators have expressed concerns over management’s ability to maintain effective internal controls over financial reporting when adopting cloud-computing services (PCAOB 2015), as well as the auditor’s ability to cope with such changes (PCAOB 2
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::2789ab426f33d2716e7cf445c45948c0
https://doi.org/10.2139/ssrn.3326737
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7
The Impact of Social Media Message Features on Investorss Perception of Firm Value: The Mediating Effect of Social Media Interactions
Autor: Peter Kipp, Amanuel F. Tadesse, Yibo James Zhang
Publikováno v: SSRN Electronic Journal.
We investigate the impact of anonymous social media messages on nonprofessional investors’ judgments of firm value and perceptions of management competence and trustworthiness. In a 2 x 2 x 2 between participants experiment with 68 undergraduate ac
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::dd6c3358847c8e6ef90307e9f97b5d7a
https://doi.org/10.2139/ssrn.2904677
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10
A tool for functional plant genomics: Chimeric RNA/DNA oligonucleotides cause in vivo gene-specific mutations
Autor: Xenia L. Sawycky, Peter R. Beetham, Charles J. Arntzen, Gregory D. May, Peter Kipp
Publikováno v: Proceedings of the National Academy of Sciences. 96:8774-8778
Self-complementary chimeric oligonucleotides (COs) composed of DNA and modified RNA residues were evaluated as a means to ( i ) create stable, site-specific base substitutions in a nuclear gene and ( ii ) introduce a frameshift in a nuclear transgene
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::108810faea13b4b02b2ee77877f3479c
https://doi.org/10.1073/pnas.96.15.8774
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