1 - 6 of 6 articles
Purpose – This study examines the effect of auditing and the integral approach to interim reporting on cosmetic earnings management, referred by Kinnunen and Koskela as earnings manipulative behavior to report earnings numbers to achieve key cognitive reference points represented by N ×10 k ....
Purpose – To investigate the effects of auditor interaction on problem representation, information acquisition, and performance in the going‐concern task. Design/methodology/approach – Participants were asked to evaluate the going‐concern status of a company. The study used a pretest‐posttest...
Purpose – This study is an attempt to explore Spanish auditors' sensitivity towards financial evidence and the implications of the so‐called “recency effect” in a context of an ambiguous standard. Design/methodology/approach – Using Hogarth and Einhorn's belief revision model, we designed a lab...
Purpose – The study investigates the perceptions of auditor independence (PAI) between auditors and users in Barbados. Design/methodology/approach – A self‐administered questionnaire was adapted and modified from Beattie et al. 's study in the UK the sample included 66 auditors and 148 users....
Purpose – To investigate how accounting majors have reacted to recent accounting scandals and to evaluate the extent to which they are familiar with the scandals, the effects of the scandals on their opinions of accountants and corporate managers, and the consequent influences on the student's...
Purpose – To investigate some unanswered questions and issues relating to the Public Company Accounting Oversight Board (PCAOB) and to consider the implications of this rule making model that was created in an environment of corporate financial collapses for a jurisdiction without such an...
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