Zobrazeno 1 - 10 of 18 pro vyhledávání: '"Soon-Yeow Phang"'
1
Is it All in the Mind(Fulness)? An Exploratory Study Assessing the Impact of Mindfulness on Professional Skepticism
Autor: Soon-Yeow Phang, Jessica Cross, Robyn Moroney
Publikováno v: Accounting Horizons. 37:25-41
SYNOPSIS Motivated by regulator concerns that auditors do not always demonstrate sufficient professional skepticism (hereafter skepticism), we consider whether a brief mindfulness intervention can assist. Research has demonstrated that mindfulness in
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::a15eac082e74d2cdc29cd323232004c6
https://doi.org/10.2308/horizons-2020-118
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4
COVID-19 pandemic resilience: an analysis of firm valuation and disclosure of sustainability practices of listed firms
Autor: Soon-Yeow Phang, Christofer Adrian, Mukesh Garg, Anh Viet Pham, Cameron Truong
Publikováno v: Managerial Auditing Journal. 38:85-128
Purpose This paper aims to investigate the effect of firms’ sustainability practices on firm performance and valuation during the COVID-19 pandemic. Design/methodology/approach Using a sample of Australian listed firms from 2011 to 2021, the author
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::1c833744bb3217c91bac2cc20f03415e
https://doi.org/10.1108/maj-06-2021-3183
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7
The combined effect of perspective-taking and incentives on professional skepticism
Autor: Shuk Ying Ho, Soon-Yeow Phang, Robyn Moroney
Publikováno v: Managerial Auditing Journal. 37:129-150
Purpose This paper aims to investigate the combined effect of two interventions, perspective taking and incentives, on auditors’ professional skepticism (hereafter skepticism) when auditing complex estimates. Specifically, this paper examines the d
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::a0d77400ffbad1b52804c437411851d0
https://doi.org/10.1108/maj-02-2021-3019
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9
Consequences of Ethical and Audit Violations: Evidence from the PCAOB Settled Disciplinary Orders
Autor: Ashna Prasad, Soon-Yeow Phang, Prabashi Dharmasiri, John C. Webster
Publikováno v: Journal of Business Ethics
We investigate the justifications provided by the Public Company Accounting Oversight Board (PCAOB) when sanctioning audit firms and individual auditors, as disclosed in the publicly released Settled Disciplinary Orders (SDOs). Employing responsive r
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::38c34688757f22d8243fe95235ccaa22
https://doi.org/10.1007/s10551-021-04786-4
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10
How Does Combined Assurance Affect the Reliability of Integrated Reports and Investors’ Judgments?
Autor: Hien Hoang, Soon-Yeow Phang
Publikováno v: European Accounting Review. 30:175-195
As integrated reports evolve to meet the needs of stakeholders, it is increasingly important to establish reliable information. We examine the effect of a new technique to enhance the reporting rel...
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::1c688c5a7a9cec7d974ee697b1db9578
https://doi.org/10.1080/09638180.2020.1745659
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