Zobrazeno 1 - 10
of 72
pro vyhledávání: '"William F. Messier"'
Publikováno v:
In Advances in Accounting, incorporating Advances in International Accounting June 2015 31(1):80-90
Publikováno v:
Accounting Horizons. 34:75-103
SYNOPSIS This study explores the use of audit data analytics (ADA) in current audit practice. First, we interviewed the heads of professional practice of five international public accounting firms in Norway. We find that they differ in strategies on
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::66b43f9f29d3bae1da7178436a060ab3
https://doi.org/10.2308/horizons-19-121
https://doi.org/10.2308/horizons-19-121
Publikováno v:
AUDITING: A Journal of Practice & Theory. 39:101-124
SUMMARY We examine whether operations-related services (ORS) provided by the internal audit function (IAF) bring economic benefits to firms. Using a sample constructed by matching a global internal auditor survey with public firms' data in Compustat,
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4608b8606ee42a3787dbb3b934838bfe
https://doi.org/10.2308/ajpt-52565
https://doi.org/10.2308/ajpt-52565
Publikováno v:
Behavioral Research in Accounting. 31:51-71
This paper investigates the potential of using a frequency response mode to reduce the dilution effect of non-diagnostic evidence on auditors' fraud risk judgments. In two experiments, we test one hypothesis and examine a research question related to
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f47c0713d6000638641bd1563faf00c3
https://doi.org/10.2308/bria-52467
https://doi.org/10.2308/bria-52467
Publikováno v:
International Journal of Auditing. 22:150-163
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a9e9b1d2e05c98d0e00b8fa735703478
https://doi.org/10.1111/ijau.12110
https://doi.org/10.1111/ijau.12110
Autor:
Martin Schmidt, William F. Messier
Publikováno v:
The Accounting Review. 93:335-357
This paper reports on the first experimental study to examine how materiality and client pressure affect auditors' judgments of two detected misstatements that have offsetting effects on the client's income. One hundred forty-three experienced German
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fc729122331ba1a3d050213d6d7d74a3
https://doi.org/10.2308/accr-51954
https://doi.org/10.2308/accr-51954
Publikováno v:
Behavioral Research in Accounting. 29:51-71
This study advances several propositions about the effects of time pressure on individuals' belief revisions within a pressure-arousal-effort-performance framework. There is a significant body of research that documents the importance of both time pr
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::181e2d2636746d858bf1fc3d58c52b63
https://doi.org/10.2308/bria-51756
https://doi.org/10.2308/bria-51756
Publikováno v:
SSRN Electronic Journal.
This study explores the use of audit data analytics (ADA) in current audit practice. First, we interviewed the heads of professional practice of five international public accounting firms in Norway. We find that they differ in strategies on how to im
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::21d4c93a400e0390a5f13aaf1a1109d9
https://doi.org/10.2139/ssrn.3458485
https://doi.org/10.2139/ssrn.3458485
Publikováno v:
SSRN Electronic Journal.
Financial analysts are required to disclose conflicts of interest (COI) in their research reports, but there is limited evidence on the effectiveness of COI disclosures. We investigate whether the influence of disclosing COI in analyst reports on inv
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::735a6d2c80c33b0020f873fb507e5cbc
https://doi.org/10.2139/ssrn.3432838
https://doi.org/10.2139/ssrn.3432838
Publikováno v:
Accounting, Organizations and Society. 90:101169
In recent years, standard setters worldwide have considered how to enhance financial statement users’ understanding of the estimation uncertainty contained in many financial statement items. Our study examines two disclosures expected to help inves
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a4251a71c0ff7bf3a3f652905b6a38ba
https://doi.org/10.1016/j.aos.2020.101169
https://doi.org/10.1016/j.aos.2020.101169