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AAA 2005 Western Region (WR) Meeting (Archive)

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Viewing: 1 - 26 of 26 papers

1.

The Effect of Professional Skepticism on the Fraud Detection Skills of Internal Auditors

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Number of pages: 39 Posted: 10 Nov 2004
Working Paper Series
Utah State University - School of Accountancy and DePaul University - School of Accountancy and MIS
Downloads 2,309
2.

The Mediating Effects of Time Management on Accounting Students' Perception of Time Pressure, Satisfaction with the Major, and Academic Performance.

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Number of pages: 37 Posted: 10 Jan 2005
Working Paper Series
University of Missouri at Kansas City - Department of Accountancy, Kansas State University - College of Business Administration and Kansas State University
Downloads 712
3.

Assessing Reforms of Government Accounting and Budgeting

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Number of pages: 24 Posted: 10 Nov 2004 Last Revised: 19 Nov 2014
Working Paper Series
Central Washington University and Northern Arizona University
Downloads 678
4.

Aggregate Audit Adjustments and Discretionary Accruals: Further Evidence on the Relation between Audit Quality and Earnings Management

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Number of pages: 29 Posted: 10 Nov 2004
Working Paper Series
Soochow University and National Taiwan University
Downloads 613
5.

Bankruptcy Prediction in the High-Tech Industry

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Number of pages: 36 Posted: 17 Jan 2005
Working Paper Series
California State University, Fresno - Craig School of Business and California State University, Fresno - Craig School of Business
Downloads 517
6.

The Status of International Business and Financial Reporting Harmonization

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Number of pages: 46 Posted: 03 Nov 2004
Working Paper Series
California State University, Sacramento - Department of Accounting
Downloads 488
7.

The Effect of the Enron-Andersen Affair on Audit Pricing

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Number of pages: 29 Posted: 16 Nov 2004
Working Paper Series
National Chengchi University (NCCU) - Department of Accounting
Downloads 427
8.

The Impact of Enterprise Systems on Audits of Small Entities

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Number of pages: 18 Posted: 24 Jan 2005
Working Paper Series
Idaho State University and Idaho State University
Downloads 381
9.

The Academic Honesty Expectations Gap: An Analysis of Student and Faculty Perspectives

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Number of pages: 24 Posted: 18 Jan 2005
Working Paper Series
Southeastern Louisiana University - Department of Accounting, Southeastern Louisiana University - Department of Accounting and State University of New York, Oswego
Downloads 378
10.

Incentives for Auditor Independence: An Analysis of the Effectiveness of Formal Sanctions in China

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Number of pages: 30 Posted: 10 Nov 2004
Working Paper Series
Lingnan University - Department of Finance and Insurance, Lingnan University and City University of Hong Kong (CityUHK) - Department of Accountancy
Downloads 333
11.

Empirical Analysis of Effects of SFAS No. 133 on Derivative Use and Earnings Smoothing

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Number of pages: 32 Posted: 09 Nov 2004
Working Paper Series
Washington State University - School of Accounting, Information Systems, and Business Law and Louisiana Tech University - College of Business
Downloads 309
12.

Unintended Consequences? Undocumented, Working Poor Families and the Refundable Child Tax Credit

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Number of pages: 15 Posted: 15 Nov 2004
Working Paper Series
University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 297
13.

A Comparison of Goodwill Trends between Financial and Information Technology Firms

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Number of pages: 21 Posted: 12 Jan 2005
Working Paper Series
San Francisco State University and San Francisco State University - Department of Accounting
Downloads 270
14.

The Potential Link Between Corporate Environmental and Financial Performance: Empirical Evidence

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Number of pages: 39 Posted: 10 Nov 2004
Working Paper Series
California Polytechnic State University, University of Vermont (Deceased) and Chittenden Bank
Downloads 244
15.

The Social Security Benefits Timing Decision: A Model for Lower-Income Recipients

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Number of pages: 32 Posted: 28 Nov 2004
Working Paper Series
San Diego State University - College of Business Administration and University of Nevada, Las Vegas - William S. Boyd School of Law
Downloads 213
16.

Recent Audit Failures and the Impact on Smaller Public Accounting Firms in the Sacramento Area

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Number of pages: 18 Posted: 31 Dec 2004
Working Paper Series
California State University, Sacramento - Department of Accounting, California State University, Sacramento - Department of Accounting and Seattle Pacific University - Department of Accounting
Downloads 193
17.

Pressures on the Auditor to Attest to Misleading and Fraudulent Accounting Information: A Rational Economic Model

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Number of pages: 32 Posted: 05 Nov 2004
Working Paper Series
Nottingham Trent University
Downloads 176
18.

The Aggressiveness of Tax Professional Reporting: Examining the Influence of Moral Development

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Number of pages: 33 Posted: 18 Jan 2005
Working Paper Series
University of North Carolina at Charlotte - Department of Accounting, University of North Carolina at Charlotte and Kansas State University
Downloads 170
19.

Accountants in Japan: The Role of Nutrient Information and Information Consciousness

Number of pages: 27 Posted: 15 Nov 2004
Working Paper Series
University of Nevada, Reno, University of Nevada, Reno - College of Business Administration and Nagoya University
Downloads 152
20.

SPUD's - A Computer-assisted Interactive Project for use in Intermediate Accounting Courses

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Number of pages: 23 Posted: 17 Jan 2005
Working Paper Series
Idaho State University, Idaho State University and Idaho State University
Downloads 142
21.

Accounting Faculty Ethical Codes: A Time for Action?

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Number of pages: 24 Posted: 13 Jan 2005
Working Paper Series
The College of Charleston - Department of Accounting and Legal Studies and East Tennessee State University - Accountancy Department
Downloads 137
22.

Signal Words and Signal Icons in Information Technology Exception and Error Messages

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Number of pages: 29 Posted: 08 Nov 2004
Working Paper Series
Northern Arizona University - College of Business and Northern Arizona University - College of Business Administration
Downloads 80
23.

Just What is Skillful Teaching?

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Number of pages: 14 Posted: 11 Jan 2005
Working Paper Series
Pittsburg State University and Pittsburg State University
Downloads 74
24.

Globalization and Culture: An Exploratory Study

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Posted: 17 Nov 2004
Working Paper Series
University of Nevada, Reno and University of Nevada, Reno - College of Business Administration
26.

Knowledge Intensity within Industrial Value Chain and Firm Performance: The Case of the Integrated Circuit Industry in Taiwan

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Posted: 28 Nov 2004
Working Paper Series
National Taiwan University, Nation Taipei University - Department of Accounting and National Taiwan University