Advances in Accounting, Volume 23, 2008 by Elsevier

By Elsevier

This sequence specializes in the educational and theoretical facet of the career within the parts of economic accounting, accounting schooling and auditing. Articles variety from empirical and analytical, to the advance of recent applied sciences.

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5 To increase construct validity (Cook & Campbell, 1979), we conducted two rounds of pilot testing. First, four researchers with significant audit and systems knowledge examined the instrument. 5 years of experience. 6 Independent Variables Respondents provided information about firm size, client IT complexity, and IT expertise. Firm size is measured as a categorical variable with 38 JAMES BIERSTAKER ET AL. Table 1. Participant Demographics (n=181). 8 One or more participants did not respond. Participants could list more than one certification.

J. (1986). Strategic brand concept-image management. Journal of Marketing, 50, 135–145. Pegels, C. , & Thirumurthy, M. V. (1996). The impact of technology strategy on firm performance. IEEE Transactions on Engineering Management, 43, 246–249. Seethamraju, C. (2003). The value-relevance of trademarks. Intangible assets, values, measures and risks (pp. 80–96), Oxford Management Readers. , & Klock, M. (1997). The relation between patent citations and Tobin’s Q in the semiconductor industry. Reveiew of Quantitative Finance and Accounting, 9, 131–146.

Solomon, I. (2001). Theory and experimentation in studies of audit judgments and decisions: Avoiding common research traps. International Journal of Auditing, 5(November), 193–203. Plumlee, R. D. (1985). The standard of objectivity for internal auditors: Memory and bias effects. Journal of Accounting Research, 23, 683–699. Plumlee, R. , & Moeckel, C. L. (1998). Auditors’ evidence documentation and judgment: The mediating role of memory. Working paper. University of Utah. Public Company Accounting Oversight Board (PCAOB).

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