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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...
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作者：CHUNG, KH; GHICAS, D; PASTENA, V
作者单位：City University of New York (CUNY) System; Baruch College (CUNY); State University of New York (SUNY) System; University at Buffalo, SUNY
摘要：A borrowing base is a line of credit set by the lender and secured by petroleum assets. Borrowers can draw on the borrowing. base only to the extent that their investment opportunities justify the related interest expenses. This measure of the firm's capacity to obtain secured loans is footnoted in the long-term debt section of the annual reports. In this paper we examine how lenders use accounting information to set the borrowing base of oil and gas firms. Determination of the borrowing base ...
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作者：PARKASH, M; VENABLE, CF
作者单位：California State University System; San Diego State University
摘要：The purpose of this research is to test the effects of agency incentives and knowledge spillovers in joint engagements for audit and nonaudit services. External parties and regulators have associated joint nonaudit purchases with beliefs about impaired auditor independence. Since reductions in perceived independence correspondingly reduce audit credibility, agency theory suggests that auditees have an incentive to limit nonaudit purchases because of the agency costs imposed when an audit's mon...
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作者：BANKER, RD; JOHNSTON, HH
作者单位：Rice University
摘要：Recent research on cost driver analysis by Miller and Vollman (1985) and Cooper and Kaplan (1987) suggests that transactions deriving from the diversity of a firm's product line and the complexity of its production process, in addition to output volume, drive overhead costs. As a consequence, it is argued, conventional cost accounting systems based only on volume-related measures, such as units of output, direct labor hours, or machine hours, produce biased and materially misleading cost estim...
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作者：BROWN, LD; KIM, KJ
作者单位：Chung Ang University
摘要：We formulate and test the hypothesis that nonearnings disclosures of small, but not large, firms generally are ''good news.'' Nonearnings disclosures are defined as disclosures by managers and outsiders about news other than earnings (e.g., stock splits, takeovers, new orders). ''Good news'' is defined as a positive stock price reaction at the time of the information disclosure. Our hypothesis is motivated by two lines of prior research. First, managers have incentives to disclose their privat...
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作者：FLORY, SM; PHILLIPS, TJ; REIDENBACH, RE; ROBIN, DP
作者单位：University of Southern Mississippi
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作者：MUTCHLER, JF; PANY, K
作者单位：Arizona State University; Arizona State University-Tempe
