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101.
102.
Libby (1985) contends that auditors'search for and evaluation of audit evidence, particularly during analytical procedures, is influenced by an explicitly or implicitly formulated hypothesis. Often a hypothesis may be'framed'in alternative ways. For example, an auditor may frame analytical procedure results in terms of a'misstatement'or a'non-misstatement'frame. The concern arises that alternatively framed, but otherwise identical, audit issues may be treated differently. This concern has led Kinney and Haynes (1990) to propose modifying auditing standards to direct auditors to adopt a'misstatement'frame. The purpose of the present study was to examine whether alternative analytical procedure frames affect auditors'information choices in an analytical procedure task. An experiment was conducted in which auditors listed which information cues were relevant to explain an unusual financial statement fluctuation. Half of the information cues made a misstatement explanation more plausible whereas half of the information cues made a non-misstatement explanation more plausible. The results indicate that hypothesis frame significantly affected auditors'information choices. Specifically, auditors in the misstatement (non-misstatement) frame select more misstatement (non-misstatement) cues as relevant. The hypothesis frame, however, did not significantly affect probability assessments. 相似文献
103.
Luxury Goods and the Equity Premium 总被引:2,自引:1,他引:1
This paper evaluates the equity premium using novel data on the consumption of luxury goods. Specifying utility as a nonhomothetic function of both luxury and basic consumption goods, we derive pricing equations and evaluate the risk of holding equity. Household survey and national accounts data mostly reflect basic consumption, and therefore overstate the risk aversion necessary to match the observed equity premium. The risk aversion implied by the consumption of luxury goods is more than an order of magnitude less than that implied by national accounts data. For the very rich, the equity premium is much less of a puzzle. 相似文献
104.
Accounting historians have shown considerable interest in the first printed books published on accounting (from 1494 onwards) in various countries. This paper provides a detailed study of the first Australian book, published in sets between 1871 and 1873. It examines the factors determining the date and place of such first authorship. James Dimelow's life and career in Britain and Australia are discussed and his books (which were published in Britain as well as Australia) are systematically described. These books are placed within the contexts of the economic and cultural environment of colonial Australia and the nineteenth-century British and Australian accounting literature. The differences between Dimelow's and John Scouller's books are explored and explained and possible influences of Dimelow on the later development of Australian accounting are proposed. 相似文献
105.
Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence 下载免费PDF全文
LAWRENCE J. ABBOTT BRIAN DAUGHERTY SUSAN PARKER GARY F. PETERS 《Journal of Accounting Research》2016,54(1):3-40
In light of the growing importance of internal audit functions (IAF) and the limited archival evidence on internal audit quality, we examine an interactive model of IAF quality (comprised of competence and independence) to better understand the determinants of IAF effectiveness as a financial reporting monitor. Our tests support the hypothesis that the joint presence of competence and independence is a necessary antecedent to effective IAF financial reporting monitoring. In sum, our results show that, the answer to “what is the effect of internal audit competence (independence) on financial reporting quality?” is “it depends on the independence (competence) of the internal auditor.” Our study extends the understanding of IAF quality determinants in the realm of financial reporting as it relates to ongoing discussions by researchers, standard setters, regulators, and practitioners. 相似文献
106.
SUSAN FLAVIN 《The Economic history review》2011,64(4):1144-1174
New evidence from a series of 11 Bristol customs accounts indicates that Irish consumption patterns underwent significant changes over the course of the sixteenth century. This article considers the use of the Bristol ‘particular’ accounts and port books as a source for Irish material culture and consumption studies and uses the customs data as a statistical framework on which to establish how, why, and to what extent patterns of consumption changed in Ireland. It considers who was consuming the increasing range of commodities that were imported into Ireland from Bristol towards the end of the century, and what changing consumption patterns may reveal about the nature of Ireland's economy, society, and culture during this critical period in Irish history. 相似文献
107.
David PARKER 《Annals of Public and Cooperative Economics》2013,84(4):343-360
The history of privatization, first under the Margaret Thatcher Governments from 1979 to 1990 and then under the two John Major Governments between 1990 and 1997, has been extensively researched. However, there has been relatively little attention paid to the privatization policies of the Labour Governments between May 1997 and May 2010. Despite Labour opposing each of the Conservatives’ privatizations during the 1980s and 1990s, privatization continued after 1997 and especially in the form of PFI schemes. The study provides a comprehensive review of privatization under Labour Governments and confirms that there was a remarkable degree of policy continuity after 1997 with some privatizations postponed by the Conservatives completed under Labour. The paper draws on official reports and documents. It also draws on records that I was given access to as the UK Government's Official Historian of Privatization. 相似文献
108.
We examine the relative accuracy of management and analyst forecasts of annual EPS. We predict and find that analysts’ information advantage resides at the macroeconomic level. They provide more accurate earnings forecasts than management when a firm's fortunes move in concert with macroeconomic factors such as Gross Domestic Product and energy costs. In contrast, we predict and find that management's information advantage resides at the firm level. Their forecasts are more accurate than analysts’ when management's actions, which affect reported earnings, are difficult to anticipate by outsiders, such as when the firm's inventories are abnormally high or the firm has excess capacity or is experiencing a loss. Although analysts are commonly viewed as industry specialists, we fail to find evidence that analysts have an information advantage over managers at the industry level. The two have comparable abilities to forecast earnings for firms with revenues or earnings that are more synchronous with their industries. 相似文献
109.
110.
A. J. PARKER 《International Journal of Consumer Studies》1980,4(1):35-49
This paper identifies statistically significant variations in retail grocery prices and relates these primarily to differences in store organizational structure. 相似文献