Zobrazeno 1 - 10
of 53
pro vyhledávání: '"Uday S. Murthy"'
Publikováno v:
The Accounting Review. 98:389-418
We examine the effects of a large number of clients in an audit office using the same enterprise-resource planning (ERP) system such as SAP or Oracle resulting in what we term “client accounting system homogeneity” on audit efficiency and effecti
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8d2c0973d293ad76e29b0bc5dfce9851
https://doi.org/10.2308/tar-2020-0609
https://doi.org/10.2308/tar-2020-0609
Autor:
Andrea Seaton Kelton, Uday S. Murthy
Publikováno v:
International Journal of Accounting Information Systems. 50:100623
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::105ffb0eb5b24e66ef7447250b2086d5
https://doi.org/10.1016/j.accinf.2023.100623
https://doi.org/10.1016/j.accinf.2023.100623
Autor:
Amanuel F. Tadesse, Uday S. Murthy
Publikováno v:
AUDITING: A Journal of Practice & Theory. 40:91-106
SUMMARY We investigate whether the format of internal control weakness (ICW) disclosures required by the Sarbanes-Oxley Act of 2002 influences perceptions of nonprofessional investors. Using a 2 × 2 between-participants experiment, we examine two fa
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ac41338875f5d61dc21bcf6016f8264e
https://doi.org/10.2308/ajpt-17-171
https://doi.org/10.2308/ajpt-17-171
Autor:
Rebecca R. Perols, Uday S. Murthy
Publikováno v:
AUDITING: A Journal of Practice & Theory. 40:73-89
SUMMARY In response to cybersecurity risk and demand for information about organizations' cybersecurity risk management programs, the American Institute of Certified Public Accountants (AICPA) recently released a cybersecurity risk management examina
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4f0ac944317d6bfb24dad9f8e4a98e5a
https://doi.org/10.2308/ajpt-18-010
https://doi.org/10.2308/ajpt-18-010
Publikováno v:
Managerial Auditing Journal. 34:986-1007
Purpose The purpose of this paper is to examine how publicly available accounting risk metrics influence the aggressiveness of managers’ discretionary accounting decisions by making those decisions more transparent to the public. Design/methodology
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ca73100b686974abb67af21f4b214439
https://doi.org/10.1108/maj-07-2018-1955
https://doi.org/10.1108/maj-07-2018-1955
Autor:
Amanuel F. Tadesse, Uday S. Murthy
Publikováno v:
International Journal of Accounting Information Systems. 28:14-30
In this study, we investigate whether nonprofessional investors' judgments about a firm with known and disclosed material weaknesses in internal control as required by the Sarbanes Oxley (SOX) Act of 2002 depend on the remediation strategy used by th
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::094857ed43e55b572b95bd3a77bfed49
https://doi.org/10.1016/j.accinf.2017.12.001
https://doi.org/10.1016/j.accinf.2017.12.001
Autor:
Guido L. Geerts, Uday S. Murthy
Publikováno v:
Journal of Information Systems. 31:45-61
The term “Big Data” refers to massive volumes of data that grow at an increasing rate and encompass complex data types such as audio and video. While the applications of Big Data and analytic techniques for business purposes have received conside
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b53b75eddad0634a05a7e05e76ee73d5
https://doi.org/10.2308/isys-51803
https://doi.org/10.2308/isys-51803
Autor:
Uday S. Murthy, Patrick R. Wheeler
Publikováno v:
Journal of Information Systems. 32:95-113
Independent auditors evaluate internal controls (IC) using internal control questionnaires (ICQs). The Public Company Accounting Oversight Board (PCAOB) recommends that rather than using generic ICQs, auditors should consider using ICQs customized fo
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d9659515a8f42da4eb3cead1e67883bd
https://doi.org/10.2308/isys-51739
https://doi.org/10.2308/isys-51739
Publikováno v:
SSRN Electronic Journal.
This study investigates the consequences of information systems compatibility between the target and acquirer firms in the context of mergers and acquisitions (M&A). We posit that the degree of information systems compatibility impacts post-M&A opera
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a59abda1e4d7f512a9ef6b96cc2a4d7f
https://doi.org/10.2139/ssrn.3333811
https://doi.org/10.2139/ssrn.3333811
Autor:
Uday S. Murthy
Publikováno v:
Journal of Information Systems. 30:159-167
In this commentary, I argue for a more focused definition of accounting information systems (AIS) as a field at the intersection of accounting and information systems. I contend that the lack of a focused definition is a significant factor leading to
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d2ed830934f237ae7d10b35ec2f3e233
https://doi.org/10.2308/isys-51413
https://doi.org/10.2308/isys-51413