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作者：SOO, BS; SOO, LG
摘要：This study examines whether the stock market considers foreign exchange transaction and translation gains and losses when pricing equity securities, and whether the value assigned by the market is significantly different from that assigned to other components of accounting earnings. It also examines whether the market's valuation of foreign exchange gains and losses differed in the periods covered by Statement of Financial Accounting Standards (SFAS) 8 and SFAS 52. For a sample of firms affect...
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作者：DUSENBURY, RB; REIMERS, JL; WHEELER, SW
作者单位：University of South Carolina System; University of South Carolina Columbia
摘要：This paper builds upon the work of Burgstahler and Jiambalvo (1986a, 1986b) on auditors' estimation of error through sampling. Burgstahler and Jiambalvo used a ball-and-urn inference model to argue that the isolation of sample errors violates professional auditing standards. They speculated that context-specific data about sample errors induces uniqueness perceptions that, in turn, cause auditors non-normatively to isolate the errors. We extend their research by manipulating two variables they...
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作者：MENSAH, YM; CONSIDINE, JM; OAKES, L
作者单位：University of Alberta
摘要：Although health-care reform has emerged recently as an important national priority, there has been little research on the effect of possible deficiencies in both accounting and auditing standards in the development of problems in this area. This study examines earnings management in the health maintenance organization (HMO) sector of the prepaid health-care industry. HMOs are a principal component of the managed health-care concept currently being promoted as important in controlling escalatin...
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作者：RAMAN, KK; WILSON, ER
作者单位：University of Missouri System; University of Missouri Columbia
摘要：Government auditing standards place strong emphasis on strengthening internal controls and ensuring compliance with laws and regulations.1 A high quality audit can provide assurance to the municipal bond market that the local government's internal controls and legal compliance are adequate to minimize opportunities for waste and fraud and to assure the continued inflow of federal financial assistance. Simunic and Stein (1987) suggest that in the capital markets, auditor reputation is made cred...
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作者：DECHOW, PM; HUSON, MR; SLOAN, RG
作者单位：University of Alberta
摘要：Top executives' compensation contracts typically provide for annual incentive awards that link executives' cash compensation and reported earnings. This link has been confirmed empirically by Lambert and Larcker (1987), who document a positive association between the cash compensation of chief executive officers (CEOs) and their firms' contemporaneous earnings performance. The widespread use of earnings-based incentives has prompted concerns that executives may select real decisions and accoun...
