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Browsing Theses and Dissertations - Culverhouse School of Accountancy by Issue Date

Browsing Theses and Dissertations - Culverhouse School of Accountancy by Issue Date

Now showing items 1-20 of 33

Three essays on institutional investors and income taxes

Usrey, Spencer Conley (University of Alabama Libraries, 2009)

This dissertation investigates the role of institutional investors in capital market tax studies. Specifically, this studies examines how institutional investors influence firms' cost of capital and financing decisions ...
Investigating the effects of post-audit review salience on auditor judgments: a comparative analysis of audit planning and reporting decisions resulting from PCAOB inspections and internal quality reviews

Stefaniak, Chad Matthew (University of Alabama Libraries, 2009)

This paper reports the results of a study investigating the effects of PCAOB inspection (Inspection) and internal quality review (IQR) salience on auditors' audit planning and reporting decisions. To investigate these ...
The effects of internal audit role and reporting relationships on investor perceptions of disclosure credibility

Holt, Travis Paxton (University of Alabama Libraries, 2009)

This study assesses whether internal audit role and reporting relationships affect investor judgment and decision-making. Specifically, the study examines whether investor perceptions of disclosure credibility of financial ...
Three essays on audit committees and financial reporting quality

Abernathy, John Lewis (University of Alabama Libraries, 2010)

This dissertation investigates the relationship between audit committee characteristics and financial reporting quality. The dissertation is organized into three essays that examine this topic. The first two essays examine ...
Are audit-related factors associated with financial reporting quality in nonprofit organizations?

Garven, Sarah Ann (University of Alabama Libraries, 2012)

In this paper I examine the effects of various audit-related factors on financial reporting quality in nonprofit organizations (NPOs). Similar to for-profit organizations, NPOs have incentives to report favorable financial ...
Do auditors' perceptions of materiality change in response to approaching deadlines?

Bennett, George Bradley (University of Alabama Libraries, 2012)

This study examined the impact that deadline pressures have on auditors' perceptions of materiality. I use the context of the audit of Internal Controls over Financial Reporting (ICFR) to determine whether the year-end ...
Dual signals of future performance: how will the compensation committee respond?

Leggett, Denise Marie (University of Alabama Libraries, 2012)

Pay-for-performance is an important contracting tool available to mitigate agency costs. Matsunaga and Park (2001) suggest CEOs of firms that meet or beat (miss) the analysts' forecast receive a bonus compensation premium ...
Effects of the concept release on the auditor's reporting model on jury verdicts of auditor's legal liability

Brasel, Kelsey (University of Alabama Libraries, 2013)

This study examines the potential effects of the PCAOB's Concept Release 2011-003 to the standard auditor's report on an auditor's negligence liability. Specifically, I examine the effect of a required emphasis paragraph ...
The value relevance of the difference between nonfinancial and financial measures

Cosgrove, Megan (University of Alabama Libraries, 2013)

Extant accounting research has focused on the value relevance of nonfinancial performance measures and financial performance measures separately. I examine the value relevance of the difference in those performance metrics. ...
Intangible assets and default risk: an examination of the credit default swap market

Hill, Mary (University of Alabama Libraries, 2013)

In this study I examine the impact of intangible assets on default risk. Extant research primarily focuses on the relevancy of intangible assets in the equity markets, but the relevance of intangible assets in the credit ...
The lingering effects of multi-tasking on auditors' judgment quality

Mullis, Curtis (University of Alabama Libraries, 2015)

Auditors must frequently multi-task in order to complete audit tasks efficiently, but the potential negative impact of multi-tasking on auditors' judgment quality is poorly understood. In this study, I address this issue ...
An examination of the theoretical links between symmetric timeliness, asymmetric timelines, and conditional conservatism

Ruch, George (University of Alabama Libraries, 2015)

Prior research has considered the ability of earnings recognition tendencies to proxy for conditional conservatism, but has yet to fully explore the validity of the theoretical link between these tendencies and conditional ...
How and why does real earnings management affect auditors' evaluations of management's estimates?

Commerford, Benjamin P. (University of Alabama Libraries, 2015)

Prior research often asserts that, because real earnings management (REM) does not violate Generally Accepted Accounting Principles (GAAP), it is not likely to draw auditor scrutiny. However, informed by Correspondent ...
The financial reporting and tax aggressiveness implications of schedule utp

Davenport, Stephan Arthur (University of Alabama Libraries, 2015)

In 2010, the Internal Revenue Service (IRS) announced the requirement to disclose uncertain tax positions (UTPs) on a new schedule (Schedule UTP) to be filed with federal corporate income tax returns. Schedule UTP requires ...
Is corporate social responsibility associated with perceived financial reporting credibility

Bordere, Jasmine (University of Alabama Libraries, 2016)

I examine the association between corporate social responsibility (CSR) and the perceived credibility of corporate financial reporting. Using the analyst forecast dispersion and the earnings response coefficient as measures ...
The effect of off-site audit work on the judgment quality and development of staff auditors

Carrasco, Heather (University of Alabama Libraries, 2016)

This study experimentally examines the effects of recent increases in off-site audit work (e.g., task-specific experience and social environment) on the judgment quality and development of staff auditors. First, I examine ...
Opportunistic financial reporting and credit market participation in municipalities

Beck, Amanda Wilson (University of Alabama Libraries, 2016)

The concept of opportunistic financial reporting (OFR) is similar to earnings management in the corporate sector, but acknowledges several key differences in the governmental sector – most importantly, (a) most governmental ...
The delay in recognizing goodwill impairment: flawed audit methodology or insufficient effort

Sorensen, Trevor (University of Alabama Libraries, 2016)

In this study I examine whether the delay in recognizing goodwill impairment is associated with an audit process failure. Prior research finds that economic indicators of goodwill impairment precede the actual recognition ...
Is the character of SEC comment letters relevant to recipients?: empirical evidence of constraining allowance for doubtful accounts

Rippy, Jordan (University of Alabama Libraries, 2017)

Prior research has provided mixed results regarding changes in firm behavior in response to comment letters from the Securities and Exchange Commission (SEC) (Johnston and Petacchi 2016; Kubick, Mayberry, Omer, and Lynch ...
A global election: analyses of Chinese, Russian, and Saudi Arabian news coverage of the 2016 U.S. presidential election

Stokes, Ethan Christopher (University of Alabama Libraries, 2017)

This dissertation was designed to investigate how state-owned news media outlets from China, Russia, and Saudi Arabia covered the 2016 U.S. presidential election. More specifically, this study includes analyses of Chinese, ...

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Browsing Theses and Dissertations - Culverhouse School of Accountancy by Issue Date

Browsing Theses and Dissertations - Culverhouse School of Accountancy by Issue Date

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