Advances in Accounting最新文献_第7页

Independent analyst research: Does it matter who pays? 独立分析师研究：谁付费重要吗？

IF 1.2

Advances in Accounting Pub Date : 2023-09-25 DOI: 10.1016/j.adiac.2023.100700

引用次数: 0

Discussion of the impact of online tax community advice on individual taxpayer decision-making 讨论在线税务社区咨询对个人纳税人决策的影响

IF 1.6

Advances in Accounting Pub Date : 2023-09-23 DOI: 10.1016/j.adiac.2023.100699

Govind S. Iyer

引用次数: 0

The BP oil spill and income classification shifting of oil and gas companies 英国石油公司漏油事件与油气公司收入分类转移

IF 1.6

Advances in Accounting Pub Date : 2023-09-20 DOI: 10.1016/j.adiac.2023.100696

Michael Lacina , Shanshan Pan , Steve Garner

引用次数: 0

Financial reporting consequences of CEOs' early-life exposure to disasters and violent crime 首席执行官早年遭遇灾难和暴力犯罪对财务报告的影响

IF 1.2

Advances in Accounting Pub Date : 2023-09-20 DOI: 10.1016/j.adiac.2023.100698

引用次数: 0

Discussion of the BP oil spill and income classification shifting of oil and gas companies 讨论英国石油公司漏油事件和石油天然气公司收入分类转移问题

IF 1.6

Advances in Accounting Pub Date : 2023-09-20 DOI: 10.1016/j.adiac.2023.100697

Jennifer Echols Edmonds

引用次数: 0

The concerns of linking IRS tax disclosures to financial statements on analysts' effective tax rate forecasts 将国税局税务披露与财务报表挂钩对分析师实际税率预测的影响

IF 1.2

Advances in Accounting Pub Date : 2023-09-14 DOI: 10.1016/j.adiac.2023.100687

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引用次数: 0

Is there a dark side of competition? Product market competition and auditor-client contracting 竞争有阴暗面吗？产品市场竞争与审计师客户签约

IF 1.6

Advances in Accounting Pub Date : 2023-09-01 DOI: 10.1016/j.adiac.2023.100658

Tianpei (Constance) Li , Stephanie Walton

引用次数: 0

Discussion of: The effect of client gender and negotiation style on auditors' proposed audit adjustments 讨论：客户性别和谈判风格对审计师拟议审计调整的影响

IF 1.6

Advances in Accounting Pub Date : 2023-09-01 DOI: 10.1016/j.adiac.2023.100675

Jillian Alderman

引用次数: 0

The relationship between R&D intensity, conservatism, and management earnings forecast issuance 研发强度、保守性与管理层盈利预测发布的关系

IF 1.6

Advances in Accounting Pub Date : 2023-09-01 DOI: 10.1016/j.adiac.2023.100662

Yezen Kannan , Ashraf Khallaf , Kimberly Gleason , Ibrahim Bostan

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引用次数: 0

Does external auditor coordination influence internal auditor effort? 外部审计师的协调是否影响内部审计师的工作？

IF 1.6

Advances in Accounting Pub Date : 2023-08-31 DOI: 10.1016/j.adiac.2023.100684

Porschia Nkansa

{"title":"Does external auditor coordination influence internal auditor effort?","authors":"Porschia Nkansa","doi":"10.1016/j.adiac.2023.100684","DOIUrl":"10.1016/j.adiac.2023.100684","url":null,"abstract":"<div><p>The purpose of this study is to investigate how the level of controls testing coordination with the external auditor affects internal auditors' effort. The internal auditor's planned substantive testing audit hours are the measure of effort in this study. Regulators and stakeholder organizations have encouraged more collaboration between external and internal auditors to improve audit efficiency. The effect of external auditor coordination on internal auditors' planned audit hours has important implications for audit efficiency and effectiveness. An experiment is conducted with 112 internal auditors to examine the hypothesized effect. The study uses a 2 <span><math><mo>×</mo></math></span> 2 between-subjects design and manipulates fraud risk and external auditor coordination. Consistent with my prediction, I find that coordination moderates the relationship between fraud risk and planned audit hours. The results illustrate that although high external auditor controls testing coordination decreases internal auditors' planned substantive testing audit hours, internal auditors are more sensitive to responding to fraud risk when external auditor controls testing coordination is high.</p></div>","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":"65 ","pages":"Article 100684"},"PeriodicalIF":1.6,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S0882611023000433/pdfft?md5=987a49f8367767af09b8f0f0c5913dfc&pid=1-s2.0-S0882611023000433-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44586522","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0