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An Analysis of Confidence Levels and Retrieval of Procedures Associated with Accounts Receivable Confirmations (open access)

An Analysis of Confidence Levels and Retrieval of Procedures Associated with Accounts Receivable Confirmations

The study addresses whether differently ordered accounts receivable workprograms and task experience relate to differences in judgments, confidence levels, and recall ability. The study also assesses how treated and untreated inexperienced and experienced auditors store and recall accounts receivable workprogram steps in memory in a laboratory environment. Additionally, the question whether different levels of experienced auditors can effectively be manipulated is also addressed.
Date: December 1993
Creator: Rogers, Violet C. (Violet Corley)
System: The UNT Digital Library
The Impact of Ambiguity and Risk on the Auditor's Assessment of Inherent Risk and Control Risk (open access)

The Impact of Ambiguity and Risk on the Auditor's Assessment of Inherent Risk and Control Risk

The purpose of this study was to try to identify the impact of ambiguity and risk on the auditor's judgment about inherent risk and control risk when planning the audit. A second purpose was to determine how ambiguity tolerance/intolerance affects judgment.
Date: August 1993
Creator: Guess, Aundrea Kay
System: The UNT Digital Library
The Impact of the 1986 and 1987 Qualified Plan Regulation on Firms' Decision to Switch from Defined Benefit to Defined Contribution for Plans Larger than 100 Participants (open access)

The Impact of the 1986 and 1987 Qualified Plan Regulation on Firms' Decision to Switch from Defined Benefit to Defined Contribution for Plans Larger than 100 Participants

The purpose of this research was to examine the United States population of plans with over 100 participants to determine the extent of the reaction away from defined benefit plans resulting from the 1986 and 1987 legislation.
Date: December 1993
Creator: Bradley, Linda Jacobsen
System: The UNT Digital Library
An Analysis of the Cost Accounting Literature of the United States from 1925 to 1950 (open access)

An Analysis of the Cost Accounting Literature of the United States from 1925 to 1950

This research examines the assertions made by Johnson and Kaplan (1987) that cost accounting lost relevance after 1925 due to the dominance of financial accounting, to an academic preoccupation with financial accounting, to the disappearance of engineers and to a managerial emphasis on financial measures of net income and earnings per share. Additionally, the research looks at environmental effects on cost accounting, both economic and governmental.
Date: December 1993
Creator: Vollmers, Gloria Lucey
System: The UNT Digital Library
An Analysis of Corporate Accounting and Reporting Practices in Bahrain (open access)

An Analysis of Corporate Accounting and Reporting Practices in Bahrain

The primary objective of this dissertation is to determine the factors that have shaped the corporate financial reporting practices in Bahrain. Prior researchers have offered two explanations, environmental factors and cultural importation, for the emergence of financial reporting practices in developing countries. The environmental explanation suggests that a nation's financial reporting practices will be shaped by its socioeconomic structure. The cultural importation explanation states that the desire for international legitimacy creates incentives for developing nation to adopt Western financial reporting practices. Bahrain provided an excellent environment in which to examine the two explanations since its public and closed corporations have similar economic characteristics. Only public corporations are legally required to publish financial reports. I posited that public corporations would try to gain legitimacy for their published reports by adopting Western standards, while closed corporations would not have a similar incentive. I used an interpretive framework to analyze the Bahrain socioeconomic environment and to examine the general financial reporting practices of Bahraini corporations. I found that closed corporations provided data responsive to the Bahraini environment. Public corporations, however, adopted International Accounting Standards. My analysis supported prior researchers7 findings that colonialism, the need for international legitimacy, and international audit firms were important …
Date: December 1993
Creator: Abdul-Rahim, Hassan M.
System: The UNT Digital Library
The Role of Accounting Information in Investor Assessments of Corporate Takeovers (open access)

The Role of Accounting Information in Investor Assessments of Corporate Takeovers

The objective of this research is to assess whether the financial markets impute motives to bidding firm managers in setting the new equilibrium share price at the time a tender offer is announced.
Date: December 1993
Creator: Thornton, Phillip W. (Phillip Wynn)
System: The UNT Digital Library
The Early Adoption of Accounting Standards as an Earnings Management Tool (open access)

The Early Adoption of Accounting Standards as an Earnings Management Tool

Many corporate managers elect to adopt a new Statement of Financial Accounting Standard (SFAS) early instead of waiting until the mandatory adoption date. This study tests for evidence that managers use early adoption as an earnings management tool in a manner consistent with one or more positive accounting theories.
Date: December 1993
Creator: Smith, Pamela Ann, 1959-
System: The UNT Digital Library