Zobrazeno 1 - 10
of 12
pro vyhledávání: '"William D. Brink"'
Publikováno v:
Issues in Accounting Education. 35:39-55
Accounting academia and professional organizations alike emphasize the need for the integration of technology and information systems into the accounting curriculum. This case integrates taxation concepts (individual retirement savings) and informati
Autor:
William D. Brink, Lorraine Lee
Publikováno v:
Journal of Information Systems. 34:65-85
Guidelines originating from practice suggest the Trust Services Criteria of security, availability, processing integrity, confidentiality, and privacy should be key factors affecting the trust of cloud-based systems. In our study, we test a model of
Publikováno v:
Current Issues in Auditing. 13:P12-P20
SUMMARY The Sarbanes-Oxley Act of 2002 and the Dodd-Frank Act of 2010 include clawback provisions requiring executives to pay back incentive-based compensation that they earned based on financial statements that are subsequently restated. These provi
Publikováno v:
Journal of Business Ethics. 158:313-332
Both the Sarbanes–Oxley Act of 2002 and the Dodd-Frank Act of 2010 include clawback provisions that require executives to pay back incentive compensation earned on financial statements that are restated in a subsequent period. Such provisions inten
Publikováno v:
Behavioral Research in Accounting. 31:97-117
The external validity of conclusions from behavioral accounting experiments is in part dependent upon the representativeness of the sample compared to the population of interest. Researchers are beginning to leverage the availability of workers via o
Publikováno v:
Journal of Business Ethics. 156:71-88
This study examines how codes of conduct, monitoring, and penalties for dishonest reporting affect reporting honesty in an online labor market setting. Prior research supports the efficacy of codes of conduct in promoting ethical behavior in a variet
Autor:
William D. Brink, M. Dale Stoel
The purpose of this study is to identify the specific skills and abilities within the broad category of data analytics that current business professionals believe are most important for accounting graduates. Data analytics knowledge is clearly import
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d762ac377d5b133112351b30035237ff
https://doi.org/10.1108/s1085-462220190000022002
https://doi.org/10.1108/s1085-462220190000022002
Publikováno v:
Accounting, Organizations and Society. 89:101195
We experimentally investigate how increases in legally required minimum wages affect wage offers, wage premiums (i.e., the excess of wages over the minimum wage), and employee effort. Prior research has documented a gift-exchange relationship between
Autor:
Richard A. White, William D. Brink
Publikováno v:
Journal of the American Taxation Association. 37:109-135
This study examines whether sharing the potential tax savings and the risk of penalties associated with tax evasion with another individual affects a decision maker's willingness to evade taxes. This study also explores whether increasing the salienc
Autor:
William D. Brink, Lorraine Lee
Publikováno v:
Behavioral Research in Accounting. 27:121-135
Tax software is commonly used in the preparation of U.S. federal and state income tax returns. A common feature of tax return preparation software is the prepayment-position status bar, which automatically calculates an updated refund/tax-due positio