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 41 for “"public company"”.
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THE SHAREHOLDER AND MODERN PUBLIC COMPANY MANAGEMENT
… this study was to explain why a number of large public companies had experienced major legal problems in recent years involving mismanagement or managerial abuse of position and to consider what the law could do or should be doing to regulate them. In Part I a model, "the Legal Theory model" of …
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Going from a private to public company and the impact on revenue recognition
… International (PSI) is an international trading company that specializes in the trading of bulk agricultural commodities. It has global strength to both export and import a variety of agricultural products using affiliated offices positioned throughout the world. To adapt to competitive …
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Australian financial reporting : an examination of the theory of financial reporting, of Australian public company financial reporting standards and of proposals for changed reporting requirements
… thesis is concerned with the effectiveness of company financial reporting in Australia with possibilities for making it more effective than it is now. It is in three parts which respectively present a theory of financial measurement and reporting, the results or a survey of actual reporting …
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Australian financial reporting : an examination of the theory of financial reporting, of Australian public company financial reporting standards and of proposals for changed reporting requirements
… thesis is concerned with the effectiveness of company financial reporting in Australia with possibilities for making it more effective than it is now. It is in three parts which respectively present a theory of financial measurement and reporting, the results or a survey of actual reporting …
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Internal communication and leadership : associations between operative-level staff members perceptions of internal communication and their perceptions of leaders - case study in a Belgian public company: STIB.
… perceptions of internal communication in a company are associated with their perceptions of the company s managers. The empirical data has been collected through qualitative research interviews with six operative-level staff members and the manager of the Internal Communication Department in …
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Direito administrativo disciplinar: estudo de caso sobre o controle disciplinar na Empresa Brasileira de Correios e Telégrafos
… Process, investigating how the post office, public company under private law, and the legal status of its staff the Consolidation of Labor Laws and respective complementary legislation establishes its procedures on internal rules for the Disciplinary Control. The administrative disciplinary …
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Audit Firm Rotation, Audit Firm Tenure, and Audit Committee Support in Accounting Disputes
… detrimental effects of economic bonding on public company financial reporting. Implementation of mandatory audit firm rotation that limits auditor tenure to reduce potential independence impairment has been discussed in the U.S. and other jurisdictions, and adopted in some non-U.S. …
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Forecasting financials and discovering menu prices with alternative data
In the financial industry, key quantities like public-company financials and consumer spending drive asset pricing and other decisions. However, direct observation of any company's financials or other key signals is rare. For instance, although public companies disclose their financials through …
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The role of Management Accounting Practices in shaping efficiency in a Colombian Utility Conglomerate
… beyond how efficiency is understood within New Public Management reforms, to consider the way how CUC manages to adapt the structural adjustments as demanded by multilateral development banks. The empirical insights show that in CUC efficiency is constructed more as a corporate value exercised …
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What's My Motivation: The Effect of Motivated Reasoning and Accountability on the Determination of Internal Control Effectiveness
… their judgment quality. In a 2012 report, the Public Company Accounting Oversight Board found evidence of auditor judgment failures during their quality inspections of audit firms. In this experimental study with 160 senior auditors, I explore the effects motivated reasoning (outcome goal vs. …
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The Hidden Advantage of Disaggregation in Substantive Analytical Procedures
Recent Public Company Accounting Oversight Board (PCAOB) inspections on substantive analytical procedures have found that auditors often over-rely on management explanations for significant fluctuations by failing to gather and evaluate corroborating evidence. This research attempts to find a …
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The Client Acceptance and Retention Process: How Policies and Procedures Are Developed and Implemented Within Audit Firms
… and auditing standards established by the Public Company Accounting Oversight Board (PCAOB) and American Institute of Certified Public Accountants (AICPA) that are not well defined. As a result, the policies and procedures across firms may differ significantly. These differences arise from …
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The Impact Of Disclosing Auditor Independence And Tenure On Non-Professional Investor Judgment And Decision-Making
… Auditor’s Reporting Model (ARM) proposal, the Public Company Accounting Oversight Board (PCAOB) asserts that inclusion of additional information in the audit report will improve the informativeness of the audit report for investors and as a result will modify its relevance to investment …
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Impact of Regulatory Interventions and Transitions on Broker-Dealer Audit Quality
… of this study is to examine the audit quality of public U.S. broker-dealer (BD) entities after the passage of the Dodd-Frank Wall Street and Consumer Protection Act of 2010 (Dodd-Frank Act). Specifically, this study investigates whether there are associations between BD regulatory efforts to …
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The NYSE-Archipelago merger : a case study in the evolution of exchange structures
… LLC, while changing its ownership structure to a public company. The conditions leading up to this transformation are descriptive of the overall changes in "exchange structures" and the infrastructure of equity trading in the United States and around the world. The document is written to be useful …
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Creating an incentive for investor intermediaries to improve corporate governance
… buyouts (LBOs) would lead to the demise of the public company in favor of privately owned companies after a decade of the market for corporate control serving as a check against agency costs and management inefficiency. Of course, this didn't happen, and throughout the 1990s, in addition to the …
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Corporate governance developments in the Latin American Andean region
… US and Europe, has undermined confidence in both public company executives and the auditors. Formulating effective corporate governance measures is a complex task for legislators.The purpose of this study is to determine whether governance is seen from a broad stakeholder perspective in the Latin …
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The PCAOB's Achievement of Its Mission
… of accounting scandals. SOX created the Public Company Accounting Oversight Board (PCAOB) to oversee the auditing field through inspections of completed audits. This study seeks to support two hypotheses: that the PCAOB is achieving its mission of protecting investors from improperly …
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Effects of Principles vs. Rules Based Accounting Standards and Increased Audit Reporting on Investors' Perceptions of Management's Reporting Credibility
… are considered rules based. Additionally, the Public Company Accounting Oversight Board is considering a possible change to the existing audit reporting model. The audit reporting change currently under consideration would require the use of additional emphasis of matter paragraphs within the …
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RISKY BUSINESS: HOW REVENUE MEASUREMENT AND RISK DISCLOSURE IMPACT EQUITY INVESTORS' VALUE JUDGMENT OF PRIVATE COMPANIES
… Accounting Standards Board (FASB) and the Public Company Accounting Oversight Board (PCAOB) have proposed standards that could alter the judgments of users of financial statements. This study examines how certain regulations including revenue measurement choices made by management combined …
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