Chapter · March 13, 2023
Nonfinancial information is becoming more readily available to investors, and thus, relative to annual financial reports, is having an increasing influence on investors’ stock pricing decisions. Using Hogarth and Einhorn’s (1992) belief-adjustment model, w ...
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Journal ArticleJournal of Information Systems · March 1, 2022
Data security is a critical concern for organizations. In a rush to protect data, some IT managers overlook the important first step of data classification and instead focus on implementing the strictest controls on all data to reduce risk. To investigate ...
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Chapter · January 1, 2021
Materiality is a critical and challenging auditing concept. To help auditors improve their materiality judgments, the authors provide examples from Judaism, primarily due to its longevity and the richness and variety of its stories. The authors show how Ju ...
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Chapter · January 1, 2019
Despite formal ethics education and ethics-related continuing professional education (CPE) requirements, professional accountants continue to play a central role in enabling corporations to make unethical business decisions and take unethical business acti ...
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Journal ArticleJournal of Business Ethics · November 1, 2018
Public accounting firms can build integrity within their organizations through early detection of fraud. One way to reduce and detect fraud is to encourage whistleblowing as a prosocial behavior. We explore the impact of mentoring on intention to report fr ...
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Journal ArticleInternational Journal of Financial Studies · March 1, 2018
In this paper, we examine whether the readability of different types of corporate risk disclosures influences the risk judgments of nonprofessional investors. Our study contributes evidence to the Security and Exchange Commission’s ongoing initiative to im ...
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Journal ArticleJournal of Knowledge Management · January 1, 2018
Purpose: This study aims to examine how public accounting firms can use developmental mentoring to increase knowledge sharing (KS) among employees directly and indirectly through affective organizational commitment. Design/methodology/approach: This study ...
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Journal ArticleJournal of Forensic Accounting Research · December 1, 2017
ABSTRACTThe SEC whistleblower bounty program's effectiveness in increasing external reports of illegal acts suggests that employers might increase internal whistleblowing by offering monetary awards. We prop ...
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Journal ArticleJournal of Business Ethics · March 1, 2017
Occupational fraud frequently involves the direct or indirect participation of professional accountants (PA). To reduce fraud, companies often focus on the incentive/pressure and opportunity legs of the fraud triangle, perhaps believing that rationalizatio ...
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Journal ArticleJournal of Information Systems · January 1, 2017
The rapid evolution of technology and the increasingly integrated nature of Accounting Information Systems (AIS) in business provide opportunities for those who interact with these systems to act unethically. Accountants, as the managers of accounting info ...
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Journal ArticleJournal of Capital Markets Studies · January 1, 2017
Purpose: The purpose of this paper is to explore how non-professional investors (NPIs) with varying levels of financial sophistication interpret and perceive corporate disclosures and management credibility, specifically risk factors, when those disclosure ...
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Journal ArticleAIS Educator Journal · June 1, 2015
ABSTRACTThis project introduces students to database design and implementation using Access 2013. It is appropriate for use in accounting or management information systems undergraduate or graduate courses t ...
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Journal ArticleIssues in Accounting Education · August 1, 2013
Do you know what choices you would make if faced with an ethical dilemma? This fact-based case includes situations and issues that a real citizen considered when faced with the knowledge that his employer may have been overbilling the state of North Caroli ...
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Journal ArticleBehavioral Research in Accounting · January 1, 2013
This paper investigates auditors' likelihood to report observations of colleagues' unethical behavior. We consider whether two characteristics that are particularly relevant to the audit environment, prior organizational response and power distance, affect ...
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Journal ArticleJournal of Applied Business Research · January 1, 2012
Risk management is critical to the success of contemporary firms and while new technologies present opportunities for innovation and growth, they present new risks. Risk management of information systems and technology (IS/IT) is particularly critical beca ...
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Journal ArticleJournal of Behavioral and Applied Management · September 1, 2011
In theory, enterprise risk management (ERM) appears to be a succinct and effective risk management model. In practice, as is the case with most managerial techniques, the devil is in the implementation. This study explores this issue by examining h ...
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Journal ArticleCurrent Issues in Auditing · August 29, 2011
Recently, the Securities and Exchange Commission (''SEC'' or ''Commission'') proposed rules and forms to implement Section 21F of the Securities Exchange Act of 1934 (''Exchange Act''), entitled Securities Whistleblower Incentives and Protection, and sough ...
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Journal ArticleAccounting Horizons · June 1, 2011
eXtensible Business Reporting Language (XBRL) has the potential to improve the transparency of financial reports; however, its complexity creates the risk of introducing errors that are a threat to its usefulness. XBRL is a complex technological change in ...
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Journal ArticleIssues in Accounting Education · February 1, 2010
As technology provides more efficient and effective methods for financial reporting, students are encouraged to gain experience using these innovations. The SEC and other global financial communities have mandated the use of XBRL (eXtensible Business Repor ...
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Journal ArticleJournal of Business Ethics · January 1, 2010
We employ a Layers of Workplace Influence theory to guide our study of whistleblowing among public accounting audit seniors. Specifically, we examine professional commitment, organizational commitment versus colleague commitment (locus of commitment), and ...
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Journal ArticleAccounting Horizons · June 1, 2009
Using a multi-method approach, we explore accounting academics' knowledge-sharing practices in an Electronic Network of Practice ENOP -the Accounting Education using Computers and Multimedia AECM email list. Established in 1996, the AECM email list serves ...
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Journal ArticleAccounting and the Public Interest · January 1, 2009
Public accounting firms rely on effective reporting of unethical behavior (whistleblowing) as a form of corporate governance. This study presents results from a survey of 122 in-charge level auditors, who indicated their likelihood of internal whistleblowi ...
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Journal ArticleCommunications of the ACM · September 1, 2008
Many school administrators and school boards are strongly investing in information and communications technologies (ICT) to meet the increasing pressure on educational institutions to enhance learning outcomes and effectiveness. The value of investment in ...
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Journal ArticleEuropean Journal of International Management · January 1, 2008
Is a happy nation a productive nation? Our study investigated this question by analysing records of the United States’ aggregated level of job satisfaction and productivity as well as a cross sectional sample of countries throughout the world. Archival dat ...
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Journal ArticleJournal of Information Systems · March 1, 2006
Do financial incentives increase knowledge sharing in a computermediated environment? Thirty-six accounting students assigned to groups with different financial incentives (group, piece-rate, or tournament) searched for errors in accounting-related ...
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