Zobrazeno 1 - 10
of 42
pro vyhledávání: '"Richard C. Hatfield"'
Publikováno v:
The Accounting Review. 97:223-241
In this study, we consider how the accumulating nature and income direction of audit differences influence negotiated audit adjustments. We test our expectations by constructing dyads consisting of experienced auditors and financial officers, allowin
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d69d7253965f7340cc9f8284928f3ef7
https://doi.org/10.2308/tar-2020-0205
https://doi.org/10.2308/tar-2020-0205
Autor:
Richard C. Hatfield, Aaron Saiewitz
Publikováno v:
AUDITING: A Journal of Practice & Theory. 41:163-177
SUMMARY In this paper, we provide theoretical and practical guidance on experimental design choices when incorporating auditor-client communication in audit research. We structure our discussion around Social Presence Theory, noting how elements of s
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a03cba9fb2866b8ed780b8a6684ac34e
https://doi.org/10.2308/ajpt-2019-520
https://doi.org/10.2308/ajpt-2019-520
Publikováno v:
The Accounting Review. 97:75-97
Auditors often face situations in which acting on their professional obligations comes with potential personal costs. Drawing upon the Theory of Reputation in Organizations, we predict that perceived costs associated with these actions are lower for
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6ac42631de345295db863e3bd99288be
https://doi.org/10.2308/tar-2019-0341
https://doi.org/10.2308/tar-2019-0341
Publikováno v:
Contemporary Accounting Research. 38:545-585
The “coopetition” paradox exists when two or more organizations are simultaneously involved in cooperative and competitive interactions. In the accounting industry, small firms encounter coopetition when they align themselves with other independe
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8b38b65e90f76d165539f3e435a3d0d2
https://doi.org/10.1111/1911-3846.12625
https://doi.org/10.1111/1911-3846.12625
Autor:
Emily Blum, Richard C. Hatfield
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f014e21849b9ec6749b2722e148cab16
https://doi.org/10.2139/ssrn.4227957
https://doi.org/10.2139/ssrn.4227957
Autor:
Emily Blum, Richard C. Hatfield
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f21de77f488f0d5db09968b99799fcf8
https://doi.org/10.2139/ssrn.4232602
https://doi.org/10.2139/ssrn.4232602
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::269f792755e8399caef7c79af49ffdc2
https://doi.org/10.2139/ssrn.4065045
https://doi.org/10.2139/ssrn.4065045
Publikováno v:
AUDITING: A Journal of Practice & Theory. 39:27-50
SUMMARY We broaden our understanding of investor materiality, finding it to be asymmetrical for good and bad news. Motivated by legal and standards-based materiality definitions, we consider both participants' stated materiality limits and investment
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::94af936b911db80368f0772b95e4bd65
https://doi.org/10.2308/ajpt-18-032
https://doi.org/10.2308/ajpt-18-032
Publikováno v:
Accounting Horizons. 33:1-15
SYNOPSIS Identifying ways to improve and maintain professional skepticism, particularly for the purpose of reducing the risk of material misstatement due to fraud, continues to be a top priority for the auditing profession. This study examines two st
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d80d33df6d0e1adf95a46028ccaaaaea
https://doi.org/10.2308/acch-52349
https://doi.org/10.2308/acch-52349
Autor:
Aaron Saiewitz, Richard C. Hatfield
Publikováno v:
SSRN Electronic Journal.
In this paper, we provide theoretical and practical guidance on experimental design choices for auditor-client communication research. We structure our discussion around Social Presence Theory, noting how elements of social presence impact theoretica
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e5f2a60ad51f383984c169cb7b6b6f55
https://doi.org/10.2139/ssrn.3830838
https://doi.org/10.2139/ssrn.3830838