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A Study of the Effects of Conservatism on the Evidential Sample-Size Decisions Made by Auditors

Description: This research was undertaken to test the effects of conservatism on the decisions made by auditors. The evaluation of the research results provided by the two psychological tests indicated that, when measured on the construct of resistance to change, auditors as a group are essentially heterogeneous and slightly conservative. However, the auditors' test scores on the construct of aversion to risk reflected a homogeneous group who were distinctly conservative. Based on these results, this resear… more
Date: August 1979
Creator: Sneed, Florence R.
Partner: UNT Libraries
open access

An Empirical Investigation into the Information Content of the Required Disclosure of Oil and Gas Reserve Values

Description: This empirical study is concerned with whether the oil and gas reserve value data reported by petroleum producers have been utilized by investors. Reporting reserve value data based on a present value approach is the initial step toward the development of the Securities and Exchange Commission's new accounting method called "Reserve Recognition Accounting" (RRA) for oil and gas producers. Experimentation with this new accounting concept in the oil and gas industry has been adopted as a tentativ… more
Date: August 1980
Creator: Huang, Jiunn-Chang
Partner: UNT Libraries
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