Zobrazeno 1 - 10
of 82
pro vyhledávání: '"Steven E. Kaplan"'
Publikováno v:
Current Issues in Auditing. 16:P51-P57
SUMMARY This article summarizes a study by Huang, Chen, Kaplan, and Lin (2021) which examines whether increases in co-working experience between the lead and concurring audit partners affect engagement audit quality and audit efficiency. The study us
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5fb1a21f23574dadd31b7617646eda9e
https://doi.org/10.2308/ciia-2021-027
https://doi.org/10.2308/ciia-2021-027
Publikováno v:
Journal of Management Accounting Research. 34:71-95
We conduct two experiments to investigate how the presence of the CEO pay ratio, a recently mandated disclosure, influences nonprofessional investors' reactions to a CEO's internal attributions for poor firm performance. Results of our first experime
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::92a8ca8980205b2cdb2785fdd292cf9e
https://doi.org/10.2308/jmar-2021-012
https://doi.org/10.2308/jmar-2021-012
Autor:
Kristina C. Demek, Steven E. Kaplan
Publikováno v:
International Journal of Accounting Information Systems. 49:100616
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3f1639fc10bb5f8744759a2c5aebcf78
https://doi.org/10.1016/j.accinf.2023.100616
https://doi.org/10.1016/j.accinf.2023.100616
Publikováno v:
Behavioral Research in Accounting. 32:91-101
Whistleblowing reports, if properly investigated, facilitate the early detection of fraud. Although critical, investigation-related decisions represent a relatively underexplored component of the whistleblowing process. Investigators are responsible
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fae353f37b7366064ea84aa0da4a5e1a
https://doi.org/10.2308/bria-19-042
https://doi.org/10.2308/bria-19-042
Publikováno v:
AUDITING: A Journal of Practice & Theory. 39:1-19
SUMMARY Under Rule 29, the Public Company Accounting Oversight Board (PCAOB) requires principal auditors to disclose the extent of use of other auditors on an audit engagement. This mandatory disclosure occurs on Form AP, available on the PCAOB's web
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::470fb9e461817428397458a60e0aa744
https://doi.org/10.2308/ajpt-52529
https://doi.org/10.2308/ajpt-52529
Publikováno v:
The Accounting Review. 95:291-311
Research documents that firms shift operating expenses into income-decreasing, but not income-increasing, discontinued operations. We argue that valuation considerations explain this asymmetric result, as acquirers are likely to value the earnings of
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5bbd3ba52afdea459d12c402675a97f8
https://doi.org/10.2308/tar-2016-0235
https://doi.org/10.2308/tar-2016-0235
Publikováno v:
SSRN Electronic Journal.
Audit firms increasingly rely on audit approaches using data and analytics (D&A) tools but express concern that external reviewers will excessively scrutinize such approaches. We conduct two experiments in which experienced external reviewers partici
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e8dbc4e236dfa5557585d690efaf5605
https://doi.org/10.2139/ssrn.3544973
https://doi.org/10.2139/ssrn.3544973
Publikováno v:
Journal of Business Ethics. 158:297-312
Following SOX, financial restatements increased dramatically. Prior research suggests that how investors respond to restatements, particularly those involving fraud, may mitigate or exacerbate damage suffered. We extend both accounting and management
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::49dd41c58445e52631995d23eaa93a92
https://doi.org/10.1007/s10551-018-3844-z
https://doi.org/10.1007/s10551-018-3844-z
Autor:
Steven E. Kaplan, Diana Falsetta
Publikováno v:
Contemporary Accounting Research. 35:1455-1463
Hansen, Jackson, Schaefer, and Stewart (2017) examine the effects of three contextual features on tax professionals’ billing decisions in a case involving issue-specific tax research. In this discussion, we present a tax fee model. In contrast to d
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ea7ef9065ffebb2827bbf8afd53f1400
https://doi.org/10.1111/1911-3846.12324
https://doi.org/10.1111/1911-3846.12324
Publikováno v:
Management Accounting Research. 34:1-18
In this study we examine the relation between individual characteristics and the choice of a compensation contract. Based on a framework introduced by Waller and Chow (1985) , we propose that the choice of a compensation contract will be associated w
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4eaecfd1e60138f79d8b6642f2989c9f
https://doi.org/10.1016/j.mar.2016.06.001
https://doi.org/10.1016/j.mar.2016.06.001