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.
Results
Showing 1 to 20 of 20 for “"Misstatements"”.
-
Predicting Accounting Misstatements within Industries and Accounts
… that may be useful in predicting accounting misstatements. Using a database of Accounting and Auditing Enforcement Release information and building on recent models and methodology, I separate the observations by industry to determine the firm and financial statement variables that are most …
-
An exploration of two accounting-based models for earnings misstatements and their implications for stock returns
Using two popular accounting-based models for earnings manipulation (i.e., the Beneish M-Score and the Dechow F-Score) and the financial data of public companies from 2004 to 2012, 1 find that the M-Score (F-Score) predicts less (more) earnings overstatements during the recent financial crisis in …
-
The Effects of Audit Committee Financial Accounting Expertise and Recognition versus Disclosure on Chief Audit Executives' Tolerance for Financial Misstatements
… reporting decisions and decisions to correct misstatements. Specifically, internal auditors' tolerances for disclosed misstatements reveal that they also feed the "vicious circle" of reliability expectations as external auditors do in a prior study (Libby, Nelson and Hunton, 2006).</p>
-
The control environment and financial reporting quality : does "tone at the top" matter?
… and I relate the markers to concurrent material misstatements in the financial statements under scrutiny. To minimize the influence of outside professional advisors, I use responses to the initial mandated comment letters for small business issuers whose statements contained material …
-
A More Efficient and Effective Objective Measure of Financial Disclosure Quality: Omissions of Seven Key Financial Statement Variables
… Chapter Three examines the association between misstatements and DQ/REPORT. Internal control weakness and restatements do not always coincide. Internal control weaknesses, alone, cannot fully reflect firms' risks of restatements. In this study, I examine whether DQ and REPORT provides with …
-
THE EFFECTS OF SUCCESSOR CEO’S ORIGIN ON AUDITORS’ CLIENT RISK ASSESSMENT AND CONTINUANCE DECISIONS FOLLOWING A CORPORATE SCANDAL
… that auditors assess higher risk of material misstatements (main dependent variable for risk) for insider than outsider successor-CEO following an ethical scandal. Further analyses reveal that there is no significant difference in auditors’ assessment of risk of material misstatements for …
-
Assessing the use of DNA expert evidence, by justice system participants, in Ontario criminal courts
… the DNA statistical evidence, mistakes and misstatements occurred in the majority of instances – these mistakes included statistical fallacies and numerical misstatements. This research suggests a lacunae of knowledge with respect to the meaning of DNA evidence, and in particular, the …
-
Does Corporate Governance Influence Misstatement Disclosure Timeliness?
… incentivizing management to disclose material misstatements in a less timely manner and a non-linear relationship between management ownership and timeliness where lower levels of ownership improve timeliness and higher levels of ownership inhibit timeliness. The results also suggest that …
-
The Effect of Self-Disclosing Misconduct on Supplier-Customer Contracting: Does It Pay to Be Transparent?
… suppliers is high. Finally, firms make fewer misstatements after adopting the mandate, consistent with customer monitoring as enabled by suppliers' transparency improves financial reporting quality.</p>
-
Encouraging professional skepticism in the industry specialization era: a dual-process model and an experimental test
… elevate their overall concern about material misstatements due to well-concealed fraud. This pattern of results is consistent with my framework’s predictions and suggests that specialization is more about improving the interpretation and assimilation of domain evidence rather than enhancing …
-
Data to information to text summaries of financial data
… it is supposed to follow) to identify potential misstatements in the investment fund. We solve this problem through a combination of incremental innovations on existing techniques in the text planning stage as well as pre-NLG processing steps, with effective leveraging of accepted sentence …
-
AN AUDIT COMMITTEE MEMBER’S ROLE IN AUDIT ADJUSTMENT DISPUTES: THE EFFECT OF EXTERNAL AUDITOR ATTACHMENT ON AN AUDIT COMMITTEE MEMBER’S ASC 360 ADJUSTMENT DECISIONS.
… aspects of estimates; (ii) uncorrected misstatements; and (iii) disagreements with management (PCAOB 2015). Prior literature suggests an audit committee’s propensity to support the external auditor when dealing with the issues described above (Knapp 1987; DeZoort and Salterio 2001; …
-
Does Who We Are Influence What We Say? The Impact of Organizational Identity on Responses to Ethical Issues
… learning of a need to correct previous financial misstatements. Hypotheses focus on the influence of organizational characteristics on restatement announcements, using an organizational identity framework. Specifically, it is predicted that organizational identity orientation and the extent to …
-
A Question of Ambiguity, Risk, and Trust: Do Auditors React Differently to Potential Accrual Transaction Earnings Management than to Potential Real Transaction Earnings Management?
… when evaluating the likelihood of material misstatements in other accounts. Future research should develop an understanding about whether auditors should take these factors into consideration in the planning stages of the audit.
-
Three Studies on Hedging Activities and Managerial Opportunism
… purposes and those making derivative-related misstatements. I also document that the weakening in the relationship between derivatives and discretionary accruals after the implementation of FAS 161 is more pronounced for firms that bear high disclosure costs and those in highly competitive …
-
Three Studies on Hedging Activities and Managerial Opportunism
… purposes and those making derivative-related misstatements. I also document that the weakening in the relationship between derivatives and discretionary accruals after the implementation of FAS 161 is more pronounced for firms that bear high disclosure costs and those in highly competitive …
-
Changes Needed in Sarbanes-Oxley
… experts attribute the higher frequency of misstatements to the dwindling economy. They believe that business owners/managers are trying to cover up the fact that their companies may be either financially unstable or at a profit maximization standstill, so they will overstate their earnings …
-
Essays on Fraud and Forensic Accounting - Research from a German Accounting Perspective
… Board (IASB), errors are omissions and/or misstatements of items that result from the nonapplication or misapplication of trusted information (IASB 2003). Thus, accounting errors and accounting fraud both result in incorrect information of a firm’s financial reports and consequently affect …
-
Private-Client Industry Specialization and Public-Client Audit Quality
This study examines whether auditor industry expertise in private clients influences audit quality of public client engagements in the United States. Private companies are significant to the U.S. economy as well as audit firms. I hand-collect auditors' private client information and construct a …