Zobrazeno 1 - 10
of 10
pro vyhledávání: '"Susan W. Eldridge"'
Publikováno v:
Issues in Accounting Education. 36:41-58
We explore whether an integrated professional-student learning experience can better address the urgent demand for data-savvy, collaborative students ready to contribute on day one of their professional careers. The interactive professional learning
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b5686310eba985a99ff23019d442c681
https://doi.org/10.2308/issues-19-064
https://doi.org/10.2308/issues-19-064
Publikováno v:
Ethics & Behavior. 29:320-340
Despite attempts to encourage whistleblowing, lingering reluctance to report questionable acts remains frustratingly apparent. Our objective is to examine the regret a professional anticipates when...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9cbadd202f3171f489ca07796385a9bb
https://doi.org/10.1080/10508422.2018.1469088
https://doi.org/10.1080/10508422.2018.1469088
Publikováno v:
Review of Pacific Basin Financial Markets and Policies. 12:1-26
This paper investigates Japanese bank managers' use of the discretionary component of loan loss provisions to manage earnings during the recession of the late 1990s. Although studies of US banks document that bank managers use loan loss provisions to
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::c715611dbd845075f71410a07deea6af
https://doi.org/10.1142/s0219091509001526
https://doi.org/10.1142/s0219091509001526
Publikováno v:
Journal of Applied Business Research (JABR). 25
Our study proposes a multiple criteria linear programming (MCLP) and other data mining methods to predict material weaknesses in a firm’s internal control system after the Sarbanes-Oxley Act (SOX) using 2003-2004 U.S. data. The results of the MCLP
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::44e3800cde3858741faba92bf4bdc66a
https://doi.org/10.19030/jabr.v25i6.999
https://doi.org/10.19030/jabr.v25i6.999
Autor:
Susan W. Eldridge, Burch T. Kealey
Publikováno v:
SSRN Electronic Journal.
This study examines the cost of the new internal control audit required by the Sarbanes-Oxley Act of 2002 (SOX) for a sample of Fortune 1000 companies. The average audit fee increase from 2003 to 2004 of $2.3 million is significant and is primarily a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::99e0fe210a44013377fab649ec914e1f
https://doi.org/10.2139/ssrn.743285
https://doi.org/10.2139/ssrn.743285
Autor:
Susan W. Eldridge
Publikováno v:
SSRN Electronic Journal.
Firms can choose to account for repurchased shares using either the retirement method or the cost method. Using logit regression, I find that firms' choice of accounting method for repurchased shares is strongly influenced by whether they have been l
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::15391801fc6fb9e3d3c9bbecd6ce2a8e
https://doi.org/10.2139/ssrn.591223
https://doi.org/10.2139/ssrn.591223
Publikováno v:
Journal of Applied Business Research (JABR). 28:1357
Our study extends previous research that uses financial distress factors in predicting auditor changes by evaluating the effectiveness of the traditional discriminant analysis model, not used in previous auditor change studies, and by highlighting th
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f1a807b5c6f3d4f4d2108849077524af
https://doi.org/10.19030/jabr.v28i6.7349
https://doi.org/10.19030/jabr.v28i6.7349
Publikováno v:
Journal of Applied Business Research (JABR). 27:73
Our study evaluates a multiple criteria linear programming (MCLP) and other data mining approaches to predict auditor changes using a portfolio of financial statement measures to capture financial distress. The results of the MCLP approach and the ot
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c12a026b1cec120ea2fc22bbb06c6865
https://doi.org/10.19030/jabr.v27i5.5597
https://doi.org/10.19030/jabr.v27i5.5597
Publikováno v:
International Journal of Business Intelligence and Data Mining. 1:401
Data mining applications have been getting more attention in general business areas, but there is a need to use more of these applications in accounting areas where accounting deals with large amounts of both financial and non-financial data. The pur
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9e40397df76c58fd5d2c68f8318b6c59
https://doi.org/10.1504/ijbidm.2006.010782
https://doi.org/10.1504/ijbidm.2006.010782