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An Empirical Examination of the Relationship Between Audit Committees and the Displacement of Accounting Firms

Description: The purpose of this research was to empirically examine the relationship between audit committees and the changing of independent accounting firms, especially those independent auditor changes in which accounting firms are displaced as auditors by accounting firms that are in the larger-sized category. This research involved the testing of two different, but closely related questions. The first research question asks, "Does the existence of an audit committee of a board of directors partially e… more
Date: December 1982
Creator: Campbell, Walter McNeil, III
Partner: UNT Libraries
open access

An Investigation of the Management Accounting Framework for Performance Evaluation in American Multinational Enterprises

Description: The development of adequate performance evaluation techniques for appraising foreign subsidiaries and their managers in an environment different from their domestic ones has been suggested as an area where management accounting should be extended. This study concerned the performance evaluation of foreign subsidiary managers with the following objectives: (1) to examine the relationships among environmental factors and foreign subsidiary performance, (2) to develop a multinational enterprise (M… more
Date: May 1982
Creator: Abdallah, Wagdy M. (Wagdy Moustafa)
Partner: UNT Libraries
open access

An Assessment of the Effect of News Announcements on Stock Prices of Oil and Gas Producing Companies

Description: This empirical study is concerned with the extent to which news announcements affect the performance of common equity securities of oil and gas producing companies. The market effects of news announcements are considered to be of importance in resolving two issues. One concerns financial statement disclosure and the second concerns examination of prior oil and gas industry-related accounting research. This dissertation assumes capital market efficiency and addresses two research questions: do n… more
Date: August 1982
Creator: Wright, Charlotte Jean
Partner: UNT Libraries
open access

Variation in Accounting Information Load: The Impact of Disclosure Requirements of FASB Statement No. 33 on Cash Flow Predictions of Financial Analysts

Description: In Statement No. 33, "Financial Reporting and Changing Prices," the FASB requires that some large companies disclose their historical cost/constant dollar and current cost information in the published financial statements. One of the purposes of these disclosures is to help users of the financial statements in assessing future cash flows. This study was directed toward the examination of the effects of the different levels of disclosures on cash flow projections.
Date: May 1982
Creator: Liu, Chao M.
Partner: UNT Libraries
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