Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 44 for “"Accounting firms"”.
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Accounting Firms and Tax Aggressiveness
… types of tax services, especially the role of accounting firms which provide audit services at the same time to their clients, has received significant public attention. One salient concern is the appropriateness of an audit division reviewing the work conducted by the tax division of the same …
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Why Big 4 accounting firms did not dominant China's stock market as they did elsewhere
The Big 4 accounting firms (PriceWaterhouseCoopers, KPMG, Deloitte and Ernst Young) are dominating the audit markets in the U.S., European Union, Japan and theoretically every major capital market EXCEPT China. As of March 2015, there were around 86% of public companies listed in the New York …
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The Impact of Leadership Style on The Job Satisfaction, Turnover Perceptions, and Performance of Staff Accountants in Large Public Accounting Firms
Made available in DSpace on 2014-12-14T13:33:54Z (GMT). No. of bitstreams: 1 7606704.pdf: 7637229 bytes, checksum: 5b4ef43bdd49a34ebc481c7641e0c0eb (MD5) Previous issue date: 1975
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Investigating a tripartite collaboration between accounting firms, teachers and prospective accounting learners for growing the accountancy pipeline: a case study from Makhanda
The accounting profession is experiencing a concerning decline in the number of people joining the profession. This is evidenced by decreasing enrolments in entrance examinations, smaller classes in university lecture theatres and the discontinuation of accounting classes in many high schools. Yet, …
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Labor supply and accounting firm mergers
In this paper, I study how regulation-induced accounting labor supply shocks affect the audit market. Using a novel dataset that includes both large and small accounting firms, I identify labor supply shocks using the 150-Hour Rule and the Mobility Provision and investigate the resulting incidence …
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Self Esteem: Its Overall Effect on Professional Skepticism
… evaluation process is both an important tool for accounting firms to assess the performance of employees and provides supervisors an opportunity to provide feedback to their subordinates. Supervisions, such as managers, will provide feedback to subordinates (senior auditors) numerous times …
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Examining the Continued Usage of Electronic Knowledge Repositories: An Integrated Model
… continued usage behavior of EKRs in public accounting firms. Theoretically grounded in the expectation-confirmation model (ECM) and commitment-based model, the research model presented in this study integrates both of these theoretical perspectives to study users' EKR continuance intentions. …
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The impact of regulatory changes on the client service delivery strategies of a large multinational accounting firm in South Africa
… service delivery strategies of a multinational accounting firm based in South Africa. These regulatory changes were implemented in an effort to avert corporate scandals such as Enron in future and now seek to govern, amongst others, the activities and conduct of accounting firms.The focus of …
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Brand Perception and Customer Retention of Small Medium Enterprises Clients Mediated by Service Quality: A Case Study of a Global Accounting Firm in Malaysia.
… backbone of the Malaysian economy, yet global accounting firms face persistent challenges in retaining them, as clients often switch providers in search of value, trust, and service quality. This study addresses this practical issue by examining how brand perception influences customer …
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Premature audit sign-offs and the underreporting of chargeable time in public accounting: examination of an ethical decision making model
… audit sign-offs can adversely affect public accounting firms. While prior studies of these activities have generally lacked a strong theoretical foundation, the decision model used in this study integrates elements of cognitive moral development, moral evaluation, opportunity, and individual …
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Audit Pricing and Strategic Group Analysis in the Public Accounting Industry
Empirical analysis of the public accounting industry has been considerably limited due to lack of data availability. This dissertation proposal leverages a unique dataset of public accounting firms in Korea ranging from 1997 to 2011 to examine the industry's strategic groups and pricing decisions …
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Facilitating Configural Processing Within the Audit Team: An Additional Benefit of the SAS 99 Fraud Brainstorming Session
… 57 dyads (114 professional auditors) from public accounting firms to complete an experimental instrument, and employed a 2x2 between-groups ANOVA, manipulating team structure (peer versus hierarchical teams) and the level of the counterfactual prime (team brainstorming session versus individual …
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Exploring Alternative Work Arrangement Participation Intentions in Public Accounting
… consistently one of the top issues within public accounting firms across the industry. As the accounting profession continues to be at the top of the list in industry turnover rates, in part to CPAs yearning for a better balance between their career and personal lives, many firms have implemented …
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Geographically Distributed Auditors' Judgement Quality
… amount of audit work performed by public accounting firms involves geographically distributed auditors (Brady, Birkenbeuerl, Rahill, and Sharpe 2011; Doty 2011, Jones 2011; Hanes 2013; Downey and Bedard 2019). Two popular geographically distributed audit arrangements are group audits and …
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Geographically Distributed Auditors' Judgement Quality
… amount of audit work performed by public accounting firms involves geographically distributed auditors (Brady, Birkenbeuerl, Rahill, and Sharpe 2011; Doty 2011, Jones 2011; Hanes 2013; Downey and Bedard 2019). Two popular geographically distributed audit arrangements are group audits and …
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Um estudo sobre as ferramentas gerenciais utilizadas pelos prestadores de serviços contábeis nas empresas de pequeno e médio porte da região metropolitana de João Pessoa
Managerial Accounting has several tools that can provide administrative support to the entities in the decision- making process. Therefore, this study aimed to conduct a survey on the use of these tools by the companies providing financial services responsible for accounting for small and medium …
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Effects of Experiential and Reflective Interventions on Novice Auditor Selection of Evidence Gathering Techniques
… the social mismatch phenomenon. Specifically, accounting students proxying for novice auditors are randomly assigned to experimental conditions in which they participate in role-play and perspective-taking exercises and complete an audit task commonly performed by novice auditors. Initial …
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Business interns' experiences partnering with a nonprofit entrepreneurial foundation: exploring service-learning, high impact practice pedagogy
… generally do so at corporate offices, accounting firms, and other traditional for-profit business entities. The purpose of this qualitative, phenomenological study was to explore the lived experiences of university undergraduate students enrolled in an internship program working with a …
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A descriptive theory of the big accounting firm
This is an accounting dissertation, whose subject is the type of firm that dominated accounting developments in the UK and the US for most of the 20th century. Its focus is theory creation and most of the dissertation exposition does not focus on the theory per se. Instead, most of the exposition …
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Lean Six Sigma: Impacts on Audit Quality Indicators
… many concerns about the sustainability of the accounting profession and the ability of the profession to maintain a satisfactory level of quality personnel. The profession would benefit from a more appealing and transparent environment that could attract and retain personnel and alleviate some …
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