Zobrazeno 1 - 10
of 46
pro vyhledávání: '"Steven J. Kachelmeier"'
Publikováno v:
Contemporary Accounting Research. 40:842-867
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0951006355b75b22dc3ccc46eb1a0a64
https://doi.org/10.1111/1911-3846.12844
https://doi.org/10.1111/1911-3846.12844
Publikováno v:
Contemporary Accounting Research. 39:234-270
Literature to date reveals relatively little about the role of expertise in auditor selection beyond basic preferences for Big 4 and industry specialist auditors. We hypothesize that audit committees whose members have no Big 4 auditing experience ar
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3674cc23d8115e9ec3280d90c1e043d4
https://doi.org/10.1111/1911-3846.12736
https://doi.org/10.1111/1911-3846.12736
Publikováno v:
The Accounting Review. 96:133-156
To address the empirical phenomenon that organizations often reward time on the job as an end in itself, we design an experiment in which participants solve anagram puzzles, manipulating whether a compensation pool generated from the output of paired
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3bdd641f28575a7d9c745664e64c8cc4
https://doi.org/10.2308/tar-2018-0097
https://doi.org/10.2308/tar-2018-0097
Publikováno v:
Contemporary Accounting Research. 37:2186-2212
We present experimental evidence suggesting that critical audit matter (CAM) disclosures in the auditor's report involving areas of high measurement uncertainty forewarn users of misstatement risk. Specifically, in our first study with MBA students,
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::74ccfd6626e1c30a58ded6d0c0af2e24
https://doi.org/10.1111/1911-3846.12583
https://doi.org/10.1111/1911-3846.12583
Publikováno v:
Contemporary Accounting Research. 36:1607-1633
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::37a250af8a3f5513d2dc8c2c19554d3a
https://doi.org/10.1111/1911-3846.12482
https://doi.org/10.1111/1911-3846.12482
Publikováno v:
SSRN Electronic Journal.
Although divergent thinking generates multiple unconventional approaches to a problem or challenge, claims from prior experimental studies that incentives hinder divergent thinking often involve problems that have only one solution. In our first expe
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4c0a16ce4ba472caf42868db244ccef9
https://doi.org/10.2139/ssrn.3745282
https://doi.org/10.2139/ssrn.3745282
Autor:
Steven J. Kachelmeier
Publikováno v:
SSRN Electronic Journal.
This virtual issue traces the evolution of financial accounting and auditing experiments in the Journal of Accounting Research from early efforts in the midst of prevailing beliefs in informational market efficiency to contemporary advances from 2010
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::857f869342f6115c3b2d14809b5a9c7b
https://doi.org/10.2139/ssrn.3678868
https://doi.org/10.2139/ssrn.3678868
Autor:
Steven J. Kachelmeier
Publikováno v:
Accounting, Organizations and Society. :58-62
Bennett and Hatfield (2018) conduct a role-playing experiment that provides important evidence on how face-to-face communication enhances the professional skepticism of auditors' inquiries, relative to written (email) communication. However, their st
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2beb531eb7519c2976317b9f0c407bab
https://doi.org/10.1016/j.aos.2018.03.007
https://doi.org/10.1016/j.aos.2018.03.007
Publikováno v:
The Accounting Review. 94:249-266
In two experiments, we examine whether performance-contingent incentives facilitate the creative process by enhancing the initial preparation that precedes creative incubation. The defining characteristic of both experiments is a second-stage task th
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::28dd880acf470af311742946a817d8e7
https://doi.org/10.2308/accr-52196
https://doi.org/10.2308/accr-52196
Autor:
Steven J. Kachelmeier
Publikováno v:
Critical Perspectives on Accounting. 51:62-69
This commentary presents an alternative to the signaling perspective on editorial board composition set forth by Endenich and Trapp (2018) . Under this alternative, editorial boards do not so much signal editorial preferences as they reflect the pref
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4e4171c6828c62770d43b4d5cd1752df
https://doi.org/10.1016/j.cpa.2017.10.002
https://doi.org/10.1016/j.cpa.2017.10.002