Zobrazeno 1 - 10
of 12
pro vyhledávání: '"Ray G. Stephens"'
Publikováno v:
Research in Accounting Regulation. 16:243-255
This paper examines the effect of the changing presentation of cash flow information in SFAS No. 95 on securities valuation. The study shows that SFAS No. 95 provides benefits to the securities market from improved relationships between cash flow inf
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::124d3e452cb6c52d5c5e3c84fd92bd32
https://doi.org/10.1016/s1052-0457(02)16015-2
https://doi.org/10.1016/s1052-0457(02)16015-2
Publikováno v:
Accounting and Business Research. 26:224-236
Previous studies examining the relation between the audit opinion and auditor switching assume a one-way causation, with the issuance of a qualified opinion triggering a switch. However, analytical studies dealing with auditor independence issues (e.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::636eb2a5a40059fb612107c480a7ab99
https://doi.org/10.1080/00014788.1996.9729513
https://doi.org/10.1080/00014788.1996.9729513
Autor:
Jagan Krishnan, Ray G. Stephens
Publikováno v:
Journal of Accounting and Public Policy. 14:179-201
Auditor switching preceded by the receipt of a qualified opinion has received considerable attention in recent years. The concern that such switching may be motivated by opinion shopping (i.e., shopping for an improved audit opinion from a new audito
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b22b2ad715c42c3d28612937e65934a9
https://doi.org/10.1016/0278-4254(95)00020-f
https://doi.org/10.1016/0278-4254(95)00020-f
Autor:
M. Lou Fowler, Ray G. Stephens, Philip L. Kintzele, Martha M. Pointer, Austin Reitenga, Seleshi Sisaye, Dwight Owsen, Harold Goedde, Khondkar E. Karim, James L. Bierstaker, Neal R. VanZante
Publikováno v:
Issues in Accounting Education. 17:347-344
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1401d64efb62301c8702337016bd1808
https://doi.org/10.2308/iace.2002.17.3.347
https://doi.org/10.2308/iace.2002.17.3.347
Publikováno v:
Instructional Science. 10:23-45
We report the beginning of a research program for understanding cognitive processes required for applying financial accounting knowledge to specific problem solving situations. Task analysis which is a thorough and systematic dissection and descripti
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4b87ac87ffe002f7f32002724bab3418
https://doi.org/10.1007/bf00124564
https://doi.org/10.1007/bf00124564
Publikováno v:
Instructional Science. 11:71-92
We report a study of human problem solving in the accounting domain. This study has three characteristics. First, it is explicitly intended to aid in the development of instructional materials. Second, it uses a powerful task analyzing scheme as the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::82734c77ffddc87af6009995dd1d1748
https://doi.org/10.1007/bf00120982
https://doi.org/10.1007/bf00120982
Publikováno v:
Instructional Science. 11:329-356
Skill acquisition in a domain is the acquisition of appropriate problem solving schemes, as determined by experts. This paper extends previous research in the accounting domain by investigating skill acquisition. It does so by a series of protocol an
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f93e82371f8eb8b47036c1e66d6db126
https://doi.org/10.1007/bf00137293
https://doi.org/10.1007/bf00137293
Autor:
Ray G. Stephens
Publisher Summary A user orientation for determining accounting disclosures has gained wide acceptance among accounting bodies. That is, these accounting bodies agree that use of accounting information by decision makers provide an ultimate test for
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ff34aaf7ae489e2891a5d7c3e212e87d
https://doi.org/10.1016/b978-0-12-370450-4.50026-1
https://doi.org/10.1016/b978-0-12-370450-4.50026-1
Autor:
A. CHARNES, F. GLOVER, MYRON J. GORDON, V. GOVINDARAJAN, ANIL K. GUPTA, YUJI IJIRI, R. JAGANNATHAN, D. KARNEY, D. KLINGMAN, FERDINAND K. LEVY, KATHY A. LEWIS, TAKEHIKO MATSUDA, BERTIL NÄSLUND, R.J. NIEHAUS, D. NITTERHOUSE, M.R. RAO, N.V. RATNAM, VICENTE SALAS, ARIE P. SCHINNAR, L. SEIFORD, HERBERT A. SIMON, ANDREW C. STEDRY, RAY G. STEPHENS, GERALD L. THOMPSON, JYRKI WALLENIUS, ANDREW B. WHINSTON, JEROME D. WIEST, CHRIS I. YESSIOS, R.D. YOUNG, STANLEY ZIONTS
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::59264bb84d955e57fe8689c5f5558890
https://doi.org/10.1016/b978-0-12-370450-4.50004-2
https://doi.org/10.1016/b978-0-12-370450-4.50004-2
Conference
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