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  • 1
    Online-Ressource
    Online-Ressource
    Bingley, U.K. :Emerald,
    UID:
    almahu_9949068972902882
    Umfang: 1 online resource (viii, 180 p.).
    ISBN: 9781849501736 (electronic bk.) :
    Serie: Advances in public interest accounting, v. 9
    Inhalt: This research publication has two major aims. First, to provide a forum for researchers concerned with critically appraising and significantly transforming conventional accounting theory, practice, teaching and research. Second, to increase the social self-awareness of accounting practitioners, educators, and researchers, encouraging them to assume a greater responsibility for the profession's social role. With chapters on topics as wide as gender, ethnicity and demographic factors influencing promotions to managers for auditors, and auditors' compliance with employment eligibility verification, this collection features papers by leading academics from both sides of the Atlantic and beyond.
    Anmerkung: Gender, ethnicity, and demographic factors influencing promotions to managers for auditors : an empirical analysis / Asokan Anandarajan, Iftekhar Hasan, Glen Moyes, Fred Wulsin -- The effect of FAS 106 on chief executive compensation / Leslie Kren, Bruce A. Leauby -- A new look at auditors' reactions toward substance versus form in financial reporting / Stanley C. Martens, John E. McEnroe -- Auditors' compliance with employment eligibilty verification form I-9 of the Immigration Reform and Control Act of 1986 / Fahrettin Okcabol -- Captured within masculine accounting : accountability of non-profit organizations / Natalie Buckmaster -- Performance evaluation relating to mas decisions : rater age, ratee sex and level of performance / Janne Chung -- The view from inside : employee perceptions of the large professional services firms / Karen L. Hooks, Paula B. Thomas -- An analysis of accounting for business combinations from decision-usefulness and accountability perspectives / George Joseph.
    Weitere Ausg.: ISBN 9780762309580
    Sprache: Englisch
    URL: Volltext  (URL des Erstveröffentlichers)
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  • 2
    UID:
    gbv_1923839268
    ISBN: 9781849501736
    Inhalt: Nonprofit organizations have feminine goals. Yet policy and regulation are requiring inappropriate masculine accountability that emphatically entrenches measurement. Trust is an appropriate feminine substitute for the masculine measurement embedded in traditional accounting. The question is how this trust can be assessed and communicated to funding bodies and other constituents? Qualitative methods for assessment and communication are advocated to attain this trust-accountability.
    In: Mirrors and prisms, Bingley, U.K : Emerald, 2002, (2002), Seite 31-44, 9781849501736
    In: Emerald Group Publishing Limited
    In: year:2002
    In: pages:31-44
    Sprache: Englisch
    URL: Volltext  (Deutschlandweit zugänglich)
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  • 3
    UID:
    gbv_1923839225
    ISBN: 9781849501736
    Inhalt: We investigate whether CEO cash compensation is shielded from the significant negative earnings effect of the adoption of FAS 106, Employers' Accounting for Postretirement Benefits other than Pensions and whether CEO compensation is adjusted to reflect reductions in post retirement benefits taken from employees. The intervention hypothesis posits that compensation committees actively make adjustments to executive compensation for specific earnings components to reward CEOs for their contribution to firm value. Using within firm, longitudinal analyses, we find that the effects of FAS 106 on CEO cash compensation depend on whether post retirement benefits are reduced. Firms that cut post retirement benefits reward the CEO for value-increasing benefit cuts despite the earnings reduction caused by adoption of FAS 106, while firms that do not cut benefits ignore the earnings reduction caused by FAS 106.
    In: Mirrors and prisms, Bingley, U.K : Emerald, 2002, (2002), Seite 127-147, 9781849501736
    In: Emerald Group Publishing Limited
    In: year:2002
    In: pages:127-147
    Sprache: Englisch
    URL: Volltext  (Deutschlandweit zugänglich)
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  • 4
    Online-Ressource
    Online-Ressource
    Dazugehörige Titel
    UID:
    gbv_1923839314
    ISBN: 9781849501736
    In: Mirrors and prisms, Bingley, U.K : Emerald, 2002, (2002), Seite vii-viii, 9781849501736
    In: Emerald Group Publishing Limited
    In: year:2002
    In: pages:vii-viii
    Sprache: Englisch
    URL: Volltext  (Deutschlandweit zugänglich)
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  • 5
    UID:
    gbv_1923839241
    ISBN: 9781849501736
    Inhalt: This paper presents narrative data collected from seniors and managers/senior managers of five international professional services firms. Participants voluntarily wrote comments on the face of a survey instrument that collected objective format data. Comments discuss a variety of aspects of the work environment. This study provides a view of the accounting workplace that focuses on individual perceptions and experiences. The narrative data is organized into categories addressing the nature of the job, compensation, organizational culture and personal sacrifice. Overall, the environment portrayed by the individual comments is one perceived by the respondents to be difficult and challenging: too much work, insufficient rewards, lack of appreciation, limited control by the individual, and poor-quality management. The paper discusses the comments and relates them to contemporary events, theory and research.
    In: Mirrors and prisms, Bingley, U.K : Emerald, 2002, (2002), Seite 65-95, 9781849501736
    In: Emerald Group Publishing Limited
    In: year:2002
    In: pages:65-95
    Sprache: Englisch
    URL: Volltext  (Deutschlandweit zugänglich)
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  • 6
    UID:
    gbv_1923839209
    ISBN: 9781849501736
    Inhalt: Studies show that, in practice, employers and auditors are not complying with the Immigration Reform and Control Act of 1986. Consequently, this practice resulted in a 19% increase in citizenship and national origin discrimination in 1990. In addition, not complying with the act imposes significant financial burden on employers because the Immigration and Naturalization Services' fines may result in small businesses declaring bankruptcy. This paper explores how and why employers, auditors, and the government need to cooperatively work toward complying with the act. In short, the study advocates that employers must comply with the act to avoid monetary liabilities. External auditors should attest in their payroll audit that the firms comply with Generally Accepted Auditing Standards. Government should incorporate the act's requirements into Single Audit Act together with all Yellow Book audits. Finally, immigration policies must address economic, humanitarian, and ethical issues to protect the basic human rights of all United States residents, legal or not.
    In: Mirrors and prisms, Bingley, U.K : Emerald, 2002, (2002), Seite 165-180, 9781849501736
    In: Emerald Group Publishing Limited
    In: year:2002
    In: pages:165-180
    Sprache: Englisch
    URL: Volltext  (Deutschlandweit zugänglich)
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  • 7
    UID:
    gbv_1923839217
    ISBN: 9781849501736
    Inhalt: A decade ago, we conducted a study (reported inMartens McEnroe, 1992) with the result that auditors neglected substance over form and perceived little exposure to litigation in doing so. The theoretical basis of the previous paper was implicit contract theory. We have had occasion to change our analysis since the previous work; in this paper we focus on the commodification of audits, and trace the neglect of substance over form to that commodification. We present evidence that recent actions by the SEC have altered the perception of auditors that the letter of GAAP (Generally Accepted Accounting Principles) is an aegis against litigation, and that audits which do not opine on substance over form are perfectly marketable commodities. We find, however, that audits which do not opine on substance vs. form are extant, and we cannot conclude that a change in the conditions of production of the audit commodity has occurred or is imminent.
    In: Mirrors and prisms, Bingley, U.K : Emerald, 2002, (2002), Seite 149-164, 9781849501736
    In: Emerald Group Publishing Limited
    In: year:2002
    In: pages:149-164
    Sprache: Englisch
    URL: Volltext  (Deutschlandweit zugänglich)
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  • 8
    UID:
    gbv_1923839276
    ISBN: 9781849501736
    Inhalt: The purpose of this paper is to examine factors associated with promotions to manager of certified public accountants in auditing with special emphasis on ethnicity and gender. A survey was sent to 2,427 Certified Public Accountants (CPAs) in Santa Clara County, California. We conducted a logistic regression using the survey responses and found that CPAs who were managers had more years of experience and exhibited greater job proficiency in terms of discovering material irregularities and financial statement fraud. They also tended to be predominantly male. Conversely, CPAs who have not succeeded to the position of audit manager tended to have lesser years of experience than those who had, and lower frequencies of detecting material irregularities. They also tended to be predominantly female. While gender appeared to be a significant variable that correlated negatively with promotions, there did not appear to be a significant negative correlation with ethnicity. While there appeared to be a weak association between ethnicity and managerial promotions, this association was not statistically significant. Other factors such as level of college education including holding Master's degrees and possession of additional accounting certifications did not appear to influence the likelihood of becoming an audit manager.
    In: Mirrors and prisms, Bingley, U.K : Emerald, 2002, (2002), Seite 1-29, 9781849501736
    In: Emerald Group Publishing Limited
    In: year:2002
    In: pages:1-29
    Sprache: Englisch
    URL: Volltext  (Deutschlandweit zugänglich)
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  • 9
    Online-Ressource
    Online-Ressource
    Dazugehörige Titel
    UID:
    gbv_1923839306
    ISBN: 9781849501736
    In: Mirrors and prisms, Bingley, U.K : Emerald, 2002, (2002), Seite ix, 9781849501736
    In: Emerald Group Publishing Limited
    In: year:2002
    In: pages:ix
    Sprache: Englisch
    URL: Volltext  (Deutschlandweit zugänglich)
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  • 10
    UID:
    gbv_192383925X
    ISBN: 9781849501736
    Inhalt: Prior studies examined the effects of rater and ratee on performance-related evaluations (PREs) either individually or in conjunction with one other variable. This study extended the literature by adopting a more complete approach. It examined the interaction effect between rater, ratee and environmental (such as level of performance) variables on PREs. A three-way interaction effect between rater age, ratee sex and level of managerial performance on PREs was predicted. An experiment using two cases — one where the ratee performed successfully and the other where the ratee performed unsuccessfully — was carried out. Fifty-seven participants took part in the experiment. As predicted, when the ratee performed successfully, younger raters demonstrated a sex bias against the female ratee whereas older raters did not. However, when the ratee performed unsuccessfully, neither younger nor older raters exhibited significant female sex bias. Implications of the findings were discussed.
    In: Mirrors and prisms, Bingley, U.K : Emerald, 2002, (2002), Seite 45-63, 9781849501736
    In: Emerald Group Publishing Limited
    In: year:2002
    In: pages:45-63
    Sprache: Englisch
    URL: Volltext  (Deutschlandweit zugänglich)
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