Browsing by Subject "Major accounting"
Now showing items 21-40 of 47
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(Texas A&M University. Libraries, 1980)The purpose of this study is to examine the behavior of the security prices of certain companies which complied with the S.E.C.'s ASR#190 for the year ended December 31, 1976. This study is significant in that it permits ...
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(Texas A&M University. Libraries, 1993)This study identifies companies that have received initial going concern audit opinions (GC opinions) during 1985 through 1988. The study examines the state of those companies for one year after the year of the initial GC ...
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(Texas A&M University. Libraries, 1986)Previous research has shown that the use of budgets, coupled with significantly valued rewards, to motivate personnel and evaluate performance in managerial accounting settings results in a greater likelihood that managers ...
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(Texas A&M University. Libraries, 1985)Much previous research exists concerning auditor judgment in a variety of judgment settings. However, the research reported in this dissertation investigates the judgments made by auditors concerning the perceived level ...
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(Texas A&M University. Libraries, 1991)This study analyzes the financial characteristics of United States acquisition targets acquired by United States and United Kingdom firms. It seeks to determine whether United Kingdom firms are taking advantage of accounting ...
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(Texas A&M University. Libraries, 1994)Critics of the accounting profession have not spared the self-regulatory program of accounting firms. Some of these criticisms suggest that the profession's present self-regulatory program is so unsatisfactory that another ...
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(Texas A&M University. Libraries, 1990)The objectives of the study were to: (1) investigate the ways in which decision makers adapt their information search strategies in response to increases in the supply of information; and (2) assess whether the personality ...
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(Texas A&M University. Libraries, 1986)This dissertation investigated the impact of personality type on supervisor-subordinate relationships within a budgetary setting. The study investigated the effects of both the individual and the dyadic personality type ...
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(Texas A&M University. Libraries, 1994)This research examines adopters and nonadopters of Statement of Financial Accounting Standards No. 96 (SFAS No. 96). The study takes a single industry approach because of the diverse tax laws, and thus noncomparable ...
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(Texas A&M University. Libraries, 1993)I examine the stock market reaction to defense contractor procurement fraud during the 1980s by investigating the following questions: 1) how does the stock market react to an initial, firm-specific indictment for procurement ...
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An examination of the strength of the contagion effect on evaluative style in managerial accounting (Texas A&M University. Libraries, 1985)Previous research has indicated that the contagion effect for evaluative style is stronger when there is a higher degree of emphasis placed on accounting information in performance evaluations. The research reported in ...
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(Texas A&M University. Libraries, 1987)The substantial understatement penalty dramatically changed the rules of the tax "lottery", and significantly altered the role of CPAs in the tax return preparation process. One way to avoid this penalty is to prove that ...
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(Texas A&M University. Libraries, 1987)Public accounting firms have characteristics which set them apart from other professional organizations. These characteristics, which create a unique organizational setting, are a high percentage of professionalization, ...
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(Texas A&M University. Libraries, 1987)The study reported here was an attempt to gain insight into the decision behavior of auditors when making a risk assessment. Although acknowledged by the profession and the auditing literature as being necessary to the ...
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(Texas A&M University. Libraries, 1987)This study investigates the role of locus of control as a moderator of the relationships between budgetary participation and performance, and budgetary participation and job satisfaction. Research is conducted in Mexico ...
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(Texas A&M University. Libraries, 1992)This dissertation investigates changes made by early and late adopters prior to adoption of SFAS No. 87: Employers' Accounting for Pensions. The research question studied is whether late adopters use the transition period ...
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(Texas A&M University. Libraries, 1993)This study investigates the information content of the announcement of an auditor resignation. The Securities and Exchange Commission (SEC) requires that the Form 8-K which reports a change in auditors also indicate if the ...
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(Texas A&M University. Libraries, 1992)This study seeks to advance the audit structure literature by integrating concepts from the audit procedures and organizational structure literature. This study proposes that audit structure is a function of regulation and ...
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(Texas A&M University. Libraries, 1985)Previous research on auditor judgment has concentrated on the judgments made by external (independent) auditors in a variety of settings. In contrast to those studies, the research reported in this dissertation investigates ...
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(Texas A&M University. Libraries, 1985)The question of how best to account for income taxes in financial reports has plagued the accounting profession virtually since the enactment of the tax. The reason for this question is differences between the amount of ...