Zobrazeno 1 - 10
of 19
pro vyhledávání: '"Venkataraman M. Iyer"'
Autor:
Ambrose Jones, Venkataraman M. Iyer
Publikováno v:
Accounting Horizons. 34:129-151
SYNOPSIS This research identifies characteristics influencing partner aspirations in public accounting firms with special emphasis on gender differences. The American Institute of Certified Public Accountants reports that only about 2% of entrants ul
Publikováno v:
Accounting Horizons. 32:133-146
SYNOPSIS Due to the unique nature of their position, internal auditors often experience organizational-professional conflict (OPC). It is important to understand the nature of OPC and its implications for various stakeholders. Using a large data-set
Autor:
Ayalew Lulseged, Venkataraman M. Iyer
Publikováno v:
Sustainability Accounting, Management and Policy Journal. 4:163-189
Purpose – The primary purpose of this study is to investigate the association between the family status and corporate social responsibility disclosure (sustainability reporting) of large US companies.Design/methodology/approach – The authors gath
Publikováno v:
Managerial Auditing Journal. 28:65-78
PurposeThe purpose of this paper is to examine the characteristics and qualifications of audit committee financial experts. Specifically, the paper examines if the majority of the financial experts possess accounting or general management experience.
Publikováno v:
International Journal of Accounting & Information Management. 17:136-150
PurposeThe purpose of this paper is to examine the relationship between auditors' perception of their firm's tone at the top and attributes of their professional environment and their job satisfaction.Design/methodology/approachResearch hypotheses ar
Autor:
Venkataraman M. Iyer, Ann L. Watkins
Publikováno v:
Accounting Horizons. 22:255-277
SYNOPSIS: This paper reports the results of a survey of 215 nonprofit organizations to determine the degree to which these organizations have voluntarily adopted provisions of the Sarbanes-Oxley Act of 2002 (SOX). The authors believe that this resear
Publikováno v:
Managerial Auditing Journal. 20:449-459
PurposeTo examine if there are systematic gender‐based differences in the perceptions of accounting firm alumni about their experiences with accounting firms.Design/methodology/approachAlumni of Big 4 firms' offices in two large cities in the USA a
Publikováno v:
Behavioral Research in Accounting. 16:63-74
Audited financial statements can be viewed as the product of negotiations between a company's management and its auditor. Relative power of these two parties is a major factor that determines the outcome of the negotiation. This study examines the im
Publikováno v:
Advances in Accounting. 20:127-140
Since the early 1990s the accounting profession has been in the midst of a debate about the deleterious effects of public accounting firms providing non-audit services to their audit clients. In response to increasing demand for regulation curbing th
Publikováno v:
AUDITING: A Journal of Practice & Theory. 21:21-38
In response to a variety of challenges, accounting firms are reorganizing and reengineering their core audit services to capitalize on technology advances and to deliver more value-added services to their clients. Critics, however, have voiced concer