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The Effects of Interactions with IRS Employees on Tax Practitioners' Attitudes toward the IRS

Description: The purpose of this study was to determine the effects of interactions with IRS employees on tax practitioners' attitudes toward the IRS. The mission of the IRS is to inspire the highest degree of public confidence as it collects the proper amount of tax revenues at the least cost to the public. The IRS believes it must project a favorable image to tax practitioners in order to foster a high level of support for its mission. Prior surveys of tax practitioners found that practitioners have gener… more
Date: December 1992
Creator: Gutierrez, Theresa Kay
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

Information Content of Non-GAAP Earnings of Cross-Listed Companies

Description: To supplement earnings reported under generally accepted accounting principles (GAAP), public companies often voluntarily report alternative measures of earnings called non-GAAP earnings (NGE). These companies assert that NGE exclude the effect of non-recurring transactions, thereby helping users of financial information to better assess the company's past performance and prospects. Because NGE measures are not well defined, managers can exploit the inherent discretion in calculating NGE to mis… more
Date: May 2018
Creator: Adhikari, Subash
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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An investigation of the effects of SFAS No.121 on asset impairment reporting and stock returns

Description: Prior to Statement of Financial Accounting Standards No.121 (SFAS No.121): Accounting for the Impairment of Long-Lived Assets and Long-Lived Assets to Be Disposed Of, managers had substantial discretion concerning the amount and timing of reporting writedowns of long-lived assets. Moreover, the frequency and dollar amount of asset writedown announcements that led to a large “surprise” caused the Financial Accounting Standards Board (FASB) and the Securities and Exchange Commission (SEC) to cons… more
Date: December 2001
Creator: Alshabani, Waleed Mohammad
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Harmonization of Accounting Practices Among IAS Firms Listed in the U.S. and Its Capital Market Implications

Description: The focus of the study is on financial reporting for non-U.S. firms registered with the Securities Exchange Commission (SEC) but using International Accounting Standards (IAS). This study addresses two issues, (1) whether the comparability of financial reporting among firms using IAS in credit and equity financing jurisdictions increases over time and (2) the associated capital market implications. The motivation for the study is the SEC's ongoing assessment of IAS for possible use by non-U.S. … more
Date: December 2003
Creator: Paananen, Mari
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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The Effect of SFAS No. 141 and SFAS No. 142 on the Accuracy of Financial Analysts' Earnings Forecasts after Mergers

Description: This study examines the impact of Statements of Financial Accounting Standards No. 141 and No. 142 (hereafter SFAS 141, 142) on the characteristics of financial analysts' earnings forecasts after mergers. Specifically, I predict lower forecast errors for firms that experienced mergers after the enactment of SFAS 141, 142 than for firms that went through business combinations before those accounting changes. Study results present strong evidence that earnings forecast errors for companies invol… more
Date: May 2005
Creator: Mintchik, Natalia Maksimovna
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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An examination of the factors that influence an auditor's decision to use a decision aid in their assessment of management fraud.

Description: In recent years, the accounting profession has faced increased scrutiny because of scandals involving management fraud (e.g., Enron, WorldCom). In response, Statement on Auditing Standards (SAS) #99 has expanded auditors' responsibility for detecting fraud, requiring auditors to gather significantly more information in their assessment of fraud. In addition, the Public Company Accounting Oversight Board (PCAOB) will focus on fraud detection through their inspections of registered accounting f… more
Date: May 2006
Creator: Hayes, Thomas Patrick
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

Investment decisions: Influence of an Internet stock message board.

Description: The Internet provides many sources of financial information that investors can use to help with investment decisions and in interpreting companies' accounting information. One source of information is Internet stock message boards such as those at Yahoo! Finance. This source allows for anonymous postings and information exchange. Despite the possibility of the information being incorrect many individuals visit these message boards. The purpose of this study is to investigate Internet stock mess… more
Date: December 2007
Creator: Pleis, Letitia Meier
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

Balanced Scorecards: An Experimental Study of the Effects of Linking the Evaluators' and Subordinates' Balanced Scorecards on Performance Evaluation.

Description: In the early 1990s, Robert Kaplan and David Norton introduced and developed a new performance measurement and management system called the balanced scorecard (BSC). Most studies have found that evaluators tend to ignore or are not willing to use nonfinancial measures. This study attempts to examine whether the explicit linkage between the evaluator's BSC and the subordinate's BSC makes the evaluators use nonfinancial measures in performance evaluation. This study used an experimental design whe… more
Date: December 2008
Creator: Kang, Gerui
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

The Effects of Goal Difficulty and Monitoring Frequency on Effort and Risk Taking Decisions

Description: Management control systems perform a vital role in facilitating the accomplishment of organizational objectives. To effectively align the objectives of employees with those of the organization, firms balance multiple control mechanisms to encourage organizationally desired behaviors and discourage undesired behaviors. The purpose of my dissertation was two-fold. First, I assessed how changes in monitoring frequency influenced employee behaviors and the overall function of the management control… more
Date: May 2014
Creator: Shoemaker, Nikki L.
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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The Effects of Generational Stereotypes and Attribute Affirmation on the Collection of Audit Evidence

Description: As the workplace has evolved over the past few years, several studies have documented perceived differences in personalities, values, and preferences between generations in the workplace, including in public accounting. In this study, I examine whether exposure to a negative preconceived belief about a staff auditor's generation (generational stereotype) influences the affective state of staff auditors and ultimately causes them to reduce the extent to which they communicate with a client manag… more
Date: May 2023
Creator: Kabutey, Monica
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Auditor's Reporting Practices for an Entity's Ability to Continue as a Going Concern: The Impact of SAS no. 59

Description: This study examines whether the probability of a firm receiving a going concern modified report or a standard audit report with note disclosure of a going concern uncertainty has increased after the issuance of SAS No. 59. This study also examines whether the probability of a firm having no reference to a going concern uncertainty in its audit report or the financial statement notes has decreased after the issuance of SAS No. 59. The findings provide support for the hypotheses that a firm has a… more
Date: August 1998
Creator: Vermeer, Thomas E. (Thomas Edward)
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries

Two Essays on Non-GAAP Reporting

Description: This dissertation investigates the interrelationships between a client's non-GAAP earnings disclosures, financial health (profit and loss status), and the external auditor's assessment of the client's going concern status. This dissertation comprises two essays. Essay 1 examines the informativeness and the quality of non-GAAP earnings disclosures in profit and loss firms separately. Using a large sample of non-GAAP earnings voluntarily disclosed by managers, I find that the informativeness and … more
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Date: May 2019
Creator: Nie, Dongfang
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

Small world, not small competition: does spatial distance among audit partners matter?

Description: The purpose of my dissertation is to examine whether competition among audit partners affects audit quality. While prior research on audit market competition focuses on audit firm-level or office-level analyses, I argue that audit partners, as the primary decision makers in providing audit services, are likely to engage in competitive actions in the audit market. Further, I use spatial distance among audit partners to measure partner-level competition. I conjecture that spatial distance could b… more
Date: May 2019
Creator: Wu, Da
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

The Determinants and Consequences of Having a Chief Operating Officer

Description: This study examines the determinant and consequences of having a chief operating officer (COO). Specifically, we investigate chief executive officer (CEO) related factors that affect the choice to employ a COO and look into the impact of having a COO on firm operational efficiency using a data envelopment analysis (DEA)-based measure. Although prior literature has extensively investigated the role of CEOs and chief finance officers (CFOs) on firm outcomes, few studies focus on the impact of CO… more
Date: May 2020
Creator: Le, Linh
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

Who Makes the Decision? Managerial Influence on Corporate Boards and Auditor Selection, Change, and Compensation

Description: This dissertation examines whether managers influence corporate boards of directors in their auditor selection, change, and compensation decisions. This topic is important because it addresses concerns that the Sarbanes-Oxley Act of 2002 (SOX) is not effective in eliminating managerial influence over auditor engagement decisions and that it may provide a false sense of security to investors. These concerns are based on the implicit assumption that managers prefer weaker governance oversight and… more
Date: August 2020
Creator: Hightower, Sonja
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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The Impact of Counter-Rumor Strategy and Source on Non-Professional Investors' Judgments over Social Media

Description: Non-professional investors often rely on information obtained from social media to make investment decisions. Extant literature has not examined the most effective strategy for the target company to counter the rumors so that investors will be more willing to continue investing in the target firm. Drawing on source credibility theory and the moral intensity model, I propose that the most effective strategy would vary given different agents who are selected to counter the rumor. After conducting… more
Date: August 2022
Creator: Li, Ziyin
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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A Study of Firm Location to Examine Disclosures and Governance Using a Dual Approach: Quantitative Analysis Based Upon the Sarbanes-Oxley Act of 2002 and Qualitative Analysis of the Annual Report’s Management Discussion and Analysis

Description: The purpose of this dissertation is to investigate the effect of U.S. firms’ geographic location, whether urban or rural, on their corporate disclosure and governance practices. An “urban” firm is one that is headquartered in a large metropolitan area; whereas, a “rural” firm is one that is headquartered some distance from any metropolitan area. Specifically, the study examines whether there are different stock market reactions to urban and rural firms around key event dates relative to the ena… more
Date: May 2015
Creator: Garner, Steve A.
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

What Did the Client Say? Auditor Memory of a Client Inquiry: a Study of Encoding Style and Note Taking

Description: Client inquiry is a fundamental procedure for gathering audit evidence. Since inquiries are not audio- or video-recorded in practice, auditor memory is vital to the accuracy of evidence gathered in this manner. Due to the potential for error during memory encoding and retrieval, the effect of memory on judgment, and the cognitive complexity of conducting a face-to-face inquiry, examining factors affecting auditor memory of client inquiries is important. In this dissertation, I examine two facto… more
Date: May 2015
Creator: Vinson, Jeremy M.
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
open access

Effects of Auditor-provided Tax Services on Book-tax Differences and Investors’ Mispricing of Book-tax Differences

Description: In this study, I investigate the effect of auditor-provided tax services (ATS) on firms’ levels of book-tax differences and investors’ mispricing of book-tax differences. The joint provision of audit and tax services has been a controversial issue among regulators and academic researchers. Evidence on whether ATS improve or impair the overall accounting quality is inconclusive as a result of the specific testing circumstances involved in different studies. Book-tax differences capture managers’… more
Date: May 2015
Creator: Luo, Bing
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Does the Knowledge of Unaudited Account Balances Adversely Affect the Performance of Substantive Analytical Procedures?

Description: Auditors use substantive analytical procedures to make assertions about the adequacy and appropriateness of client balances. The analytical procedure process consists of auditors creating independent account expectations and corroborating unusual fluctuations through obtaining and evaluating additional audit evidence. Prior analytical procedure research has found that knowledge of clients' unaudited account balances biases auditors' expectations towards the current year figures. However, thi… more
Date: December 2009
Creator: Pike, Byron J.
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Monitoring or moral hazard? Evidence from real activities manipulation by venture-backed companies.

Description: Prior literature suggests two competing theories regarding the role of venture capitalists (VCs) in their portfolio companies. The VC monitoring hypothesis argues that VCs effectively resolve the managerial agency problem through close monitoring and restraining managers' earnings management behavior. The VC moral hazard hypothesis argues that VCs aggravate the private benefits agency problem by exerting influence over managers to artificially inflate exit stock price through earnings managemen… more
Date: December 2009
Creator: Liu, Xiang
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Firm Performance and Analyst Forecast Accuracy Following Discontinued Operations: Evidence from the Pre-SFAS 144 and SFAS 144 Eras

Description: Because of the non-recurring and transitory nature of discontinued operations, accounting standards require that the results of discontinued operations be separately reported on the income statement. Prior accounting literature supports the view that discontinued operations are non-recurring or transitory in nature, and also suggests that income classified as transitory has minimal relevance in firm valuation. Finance and management literature, however, suggest that firms discontinue operations… more
Date: May 2017
Creator: Guragai, Binod
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Determinants of Corporate Governance Choices: Evidence from Listed Foreign Firms on U.S. Stock Exchanges

Description: This study analyzes corporate governance practices of foreign (non-U.S.) issuers listed on the New York Stock Exchange (NYSE) and Nasdaq. Specifically, I examine the extent to which these foreign issuers voluntarily comply with U.S. stock exchange corporate governance requirements applicable to domestic issuers. My sample consists of 201 foreign companies primarily domiciled in Brazil, China, Israel, and the United Kingdom. I find that 151 (75 per cent) of the sample firms do not elect to compl… more
Date: May 2017
Creator: Attachot, Weerapat
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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Auditors’ Information Search and Documentation: Does Knowledge of the Client Preference Or PCAOB Accountability Pressure Matter?

Description: Auditors regularly make judgments regarding whether a client’s chosen accounting policy is appropriate and in accordance with generally accepted accounting Principles (GAAP). However, to form this judgment, auditors must either possess adequate topic-specific knowledge or must gain such knowledge through information search. This search is subject to numerous biases, including a bias toward confirmation of a client’s preference. It is important to further our understanding of bias in audito… more
Date: May 2012
Creator: Olvera, Renee M.
Item Type: Refine your search to only Thesis or Dissertation
Partner: UNT Libraries
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