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 8 of 8 for “"accounting expertise."”.
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Accounting expertise and decision-making through the lens of Fuzzy-Trace Theory (FTT)
… of the interrelationships among professional expertise, levels of memory representation, and decision-making in quantitative domains (e.g., accounting) is understudied. Hence, I investigate whether, and under what conditions, accounting experts are more likely than novices to use gist-based …
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The Effects of Audit Committee Financial Accounting Expertise and Recognition versus Disclosure on Chief Audit Executives' Tolerance for Financial Misstatements
… Chief Audit Executives, recognize financial accounting expertise as a significant base of audit committee (AC) power in the financial reporting process. However, such an AC expertise (i.e., financial accounting expertise) does not "counterbalance" internal auditors' perceived dependency on …
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Female directors on audit committees and audit quality : evidence from the UK
… on audit committees are as effective as public accounting experts in monitoring financial reports. Therefore, this thesis also investigates whether accounting, non-accounting, public accounting and CFO expertise of female audit committee members are associated with audit quality.Using ordinary …
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Autopsy of the Banking Crisis: Examining the Impact of Director Characteristics on Bank Failures
… with banking industry–specific experience and accounting expertise is related to a bank‘s likelihood of failure. The study also examined how board director tenure is related to bank failure.</p> <p>I employed a matched-pairs design of 65 failed and 65 nonfailed U.S. commercial banks between …
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The Influence of In-House Tax Expertise on Corporate Tax Avoidance
… public markets, and the media. In response, accounting researchers have sought to understand factors that drive corporate tax avoidance. While historical research has focused on firm characteristics, little emphasis has been placed on the executive who develops corporate tax strategy.</p> …
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Análise das áreas temáticas dos trabalhos de conclusão de curso em Ciências Contábeis
… studies of the completion of the course (TCC) in Accounting at the Federal University of Paraíba (UFPB) Campus I. The research deals with both methodology, which is descriptive and bibliographical being documentary, the approach is quantitative and qualitative. 399 CBTs which were defended were …
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AN EXPLORATION OF THE EFFECTS OF COGNITIVE MISFIT ON THE RELATIONSHIP BETWEEN PROBLEM-SOLVING ABILITY AND ACCOUNTING TASK PERFORMANCE
… identified as a factor which is associated with accounting expertise, yet little is known about its effects on accounting task performance. The widely-accepted model of accounting performance proposed by Libby and Luft (1993) predicts that cognitive ability influences accounting performance …
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Determinants of Intellectual Capital Disclosure and its Impacts on Audit Effort and Analyst Forecast Accuracy: UK Evidence
… thesis are to examine whether outside directors’ expertise is a determinant of IC disclosure; and the extent to which the disclosure of IC information impacts on audit effort and analysts’ forecasts. In order to address these research objectives, a content analysis of IC disclosure (a …