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Browsing Theses and Dissertations - Culverhouse School of Accountancy by Title

Now showing items 1-20 of 33

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, ...
A theory-centered model of debate assessment: the rhetorical judging paradigm

Corbit, Ken W. (University of Alabama Libraries, 2017)

This study investigated collegiate debate and the ways in which it is judged. Debate has long been considered an academic process used to advance argumentation theory and critical thinking skills in its participants. ...
An examination of analysts’ target price forecasts after accounting misstatements

Street, Daniel Alan (University of Alabama Libraries, 2020)

I investigate the magnitude, accuracy, and informativeness of analysts’ target price forecast revisions after material negative accounting misstatements. Although prior researchers find that analysts’ earnings forecasts ...
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 ...
An investigation of the relationship between mindsets and tasks in an audit environment

Blum, Emily (University of Alabama Libraries, 2020)

This dissertation consists of two studies that investigate the connection between mindset and task in the audit environment. The first study, presented in Chapter 2, investigates how a creative mindset will influence auditor ...
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 ...
Censorship in public libraries: an analysis using gatekeeping theory

Steele, Jennifer Elaine (University of Alabama Libraries, 2017)

One pressing issue in libraries today is the censorship of information. This study applies Kurt Lewin's gatekeeping theory to examine the decision-makers as well as the different pressures and constraints that are at issue ...
Clicking and sharing health risk information on social media: how perception and emotion affect behavioral intentions

Zhang, Xueying (University of Alabama Libraries, 2017)

The dissemination of health risk information is a topic of key importance in health communication. With an explosion of information, health risk messages on social media need to elicit users’ intention to click and to ...
Cowboys, fathers, and everyone else: examining race in the walking dead through the myths of white masculinity

Pressnell, Levi Addison (University of Alabama Libraries, 2017)

This study offers an analysis of three different series within The Walking Dead franchise: the comics, the AMC television series, and Telltale’s video games. The critical and commercial popularity of all three make them ...
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 ...
Donors, distance, and the influence of accounting information

Mercado, Julie (University of Alabama Libraries, 2020)

In this study, I test a practical intervention to a problematic occurrence in nonprofit organizations: the overemphasis of spending ratios, specifically the program ratio, when assessing nonprofit performance. Prior research ...
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 ...
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 ...
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 ...
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 ...
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 ...
Is financial reporting and audit quality lower when auditors lack independence

Robinson, Ranier Michael (University of Alabama Libraries, 2020-08)

The Securities and Exchange Commission (SEC) and the Public Company Accounting Oversight Board (PCAOB) are concerned about circumstances that threaten auditor independence based on their belief that auditor independence ...
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 ...
Luxury fashion brands: how brand personality, mediated by perceived brand luxury, and moderated by brand experience, contributes to brand equity

Jia, Han (University of Alabama Libraries, 2017)

The purpose of this dissertation was to gain a better understanding of brand personality, perceived brand luxury, and brand experience, and how these variables impact brand equity for luxury fashion brands. The study ...

Now showing items 1-20 of 33

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Browsing Theses and Dissertations - Culverhouse School of Accountancy by Title

Browsing Theses and Dissertations - Culverhouse School of Accountancy by Title

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