Zobrazeno 1 - 10
of 38
pro vyhledávání: '"T. Jeffrey Wilks"'
Publikováno v:
Contemporary Accounting Research.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::17c2aef98a0a3aa8c77de4f70ca31d6f
https://doi.org/10.1111/1911-3846.12859
https://doi.org/10.1111/1911-3846.12859
Publikováno v:
Accounting Horizons. 36:7-18
SYNOPSIS The relevance of academic accounting research to practice has been frequently discussed in the accounting academy, yet very little data has been put forth in these discussions. We create Relevance of Accounting Research (ROAR) scores by aski
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9412ba4a039c023e8003da295a68830b
https://doi.org/10.2308/horizons-2020-147
https://doi.org/10.2308/horizons-2020-147
Autor:
T. Jeffrey Wilks, D. Scott Showalter
Publikováno v:
Accounting Horizons. 35:1-4
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6ff34e2d27760823cb3d138ec6ebd02c
https://doi.org/10.2308/acch-10768
https://doi.org/10.2308/acch-10768
Publikováno v:
Issues in Accounting Education. 36:1-22
Many question the value of accounting scholarship to society. We compare the attention the general public, policymakers, and academics give to academic accounting research relative to other business disciplines and other more general disciplines (eco
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1dd4c7b5c75ec06aa952784e1c61fda0
https://doi.org/10.2308/issues-2020-017
https://doi.org/10.2308/issues-2020-017
Publikováno v:
SSRN Electronic Journal.
We examine how various types of accounting policy changes affect financial misstatement risk and the ways auditors mitigate that risk. We find greater misstatement risk for both idiosyncratic and industry-wide accounting policy changes and that audit
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3b051fd7a5c6aee2e79b41ea3183fb87
https://doi.org/10.2139/ssrn.3745418
https://doi.org/10.2139/ssrn.3745418
Publikováno v:
SSRN Electronic Journal.
We report insights about ICFR-related challenges and practices at large U.S. public companies from survey responses of 145 accounting executives and interviews of 16 accounting executives. Executives view controls around non-routine transactions, inc
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::24f8c6e6799dec788ba9456717188082
https://doi.org/10.2139/ssrn.3733945
https://doi.org/10.2139/ssrn.3733945
Publikováno v:
SSRN Electronic Journal.
The relevance of academic accounting research to practice has been frequently discussed in the accounting academy, yet very little data has been put forth in these discussions. We create relevance of accounting research (ROAR) scores by asking accoun
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c1fb8bc42db019df7820fb92509d6ffc
https://doi.org/10.2139/ssrn.3501871
https://doi.org/10.2139/ssrn.3501871
Publikováno v:
Contemporary Accounting Research. 34:1026-1047
Accountants making judgments with respect to a particular set of standards are increasingly aware of standards from other reporting regimes that offer additional or conflicting guidance. In fact, IFRS encourages reliance on out-of-regime standards wh
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f8c5ab3cac764a312ba949daf10fc18f
https://doi.org/10.1111/1911-3846.12281
https://doi.org/10.1111/1911-3846.12281
Publikováno v:
Accounting Horizons. 30:473-483
SYNOPSIS: The issues of measurement and performance reporting have presented particularly difficult challenges to standard setters for years and, in the process, have generated much discussion among academics, preparers, and financial statement users
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::46307fbffde3f17e24998cbeb383073e
https://doi.org/10.2308/acch-10505
https://doi.org/10.2308/acch-10505
Publikováno v:
The Accounting Review. 90:2483-2514
We specify measures of accounting consistency both across time and across firms based on the textual similarity of accounting policy footnotes disclosed in 10-K filings. We first examine how these measures relate to earnings quality. Accounting consi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::aacbf073398702e52d6139d0009cf589
https://doi.org/10.2308/accr-51048
https://doi.org/10.2308/accr-51048