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Dissertations from 2024

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Does a Restatement Damage an Audit Partner's Reputation, Alisha Blush

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CAN THE BENEFITS OF AUDIT SPILLOVER BE OBTAINED THROUGH ADVISORY ENGAGEMENTS? AN INVESTIGATION INTO THE AUDIT MARKET FOR US FEDERAL AGENCIES, Nicholas A. Mitchell

Dissertations from 2023

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Auditor Responses to Audit Clients’ Indirect-Effect Illegal Acts, Hilary Frances Hughes

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Auditor’s Consideration of Client Cybersecurity Risk – A Machine Learning-Based Analysis, Wanying Jiang

Dissertations from 2022

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Deriving Auditor Quality and Manager Quality from Form 10-K, Lacey Donley

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Corporate Website Disclosures and Financial Reporting Quality, Nicholas Mueller

Dissertations from 2021

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The Effects of a Client’s Social Media Disclosure and Audience Engagement on Auditor Judgment: A Social Penetration Theory Perspective, Laura Guichard

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Do Analysts’ Coverage and Supplementary Gross Margin Forecasts Influence Managers’ Decision to Recognize Inventory Loss?, Nusrat Jahan

Dissertations from 2020

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Earnings Management of Leaders and Laggards, Candice Roche Boucree

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Does Auditor Tenure Matter? Audit Partner Rotation and Industry Specialization in the U.S., Danielle Sarah Lazerson

Dissertations from 2019

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Effective Tax Rates for Multinational and Domestic Corporations: A Closer Examination, Allen Lee Ryan

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The Interplay among Tax Specialists, Corporate Tax Behavior, and Tax Accrual Quality, Pradeep Sapkota

Dissertations from 2018

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Unintended Consequences of the Dodd-Frank $10 Billion Asset Size Threshold, Laura Camille Alford

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Selling, General, and Administrative Cost Stickiness and GDP Predictions, Russell Barber

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Audit Committee Industry Specialization: An Examination of Auditor Choice, Financial Reporting Quality Implications, and Market Perception, Danny Lynn Shaw

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The Relationship between Audit Quality and Competition at the Intersection of the Large and Small Audit Firm Markets, Jeanne-Claire Alyse White

Dissertations from 2017

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The Economic Costs to Audit Firms of Ethical Violations and the Resulting PCAOB Disciplinary Orders, Stephanie Ann Merrell

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The Pricing of IPO Audit Expertise and Subsequent Issuer Underpricing, Jung Eun Park

Dissertations from 2016

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The Certifying Triangle of Financial Reports, Dong Li

Dissertations from 2015

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Does the PCAOB Inspection have an Effect on Audit Fees and Audit Quality?, Elizabeth Schwartzhoff Johnson

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CEO Compensation and Tax Loss Carrybacks, Pei-Yu Sun

Dissertations from 2014

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The Effect of Innovation on Corporate Tax Avoidance, Peng Guo

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Has the FASB and IASB's Shift toward an Asset/Liability View Enhanced the Predictive Usefulness of ROE?, Regina Cavalier Rosa

Auditor Regional Industry Specialization: Effect on Audit Pricing and Audit Quality, Andrey Alexandrovich Simonov

Dissertations from 2013

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Consistency between earnings forecasts and stock recommendations : the effect of political connections, Elio Alfonso

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The effect of audit market concentration on audit pricing and audit quality : the role of the size of the audit market, John Daniel Eshleman

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The effect on earnings persistence and the market's reaction to the alignment of employee and customer relations with competitive strategy, Robert Stephen Hogan

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Income Classification Shifting and Financial Analysts’ Forecasts, Shanshan Pan

Dissertations from 2012

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Stock liquidity, price informativeness, and accruals-based earnings management, Jing Fang

High Strain Rate Programming Of Shape Memory Polymers, Anqi Wang

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Accounting comparability, audit effort and audit outcomes, Joseph Hongbo Zhang

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Experimental Study of Lean Blowout with Hydrogen Addition in a Swirl-stabilized Premixed Combustor, Shengrong Zhu

Dissertations from 2011

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Auditor tenure and audit quality, Li Zheng Brooks

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Optimization of Adult Multipotent Stromal Cell-Bioscaffold Interactions for Tissue Regeneration with Bioreactors, Lin Xie

Dissertations from 2009

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Accurals quality and price synchronicity, Joseph Atkins Johnston

Dissertations from 2007

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Rate regulation and earnings management: evidence from the U.S. electric utility industry, Joseph Ben Omonuk

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Impingement Heat Transfer In The Leading Edge Cavity Of A Gas Turbine Vane, Amar Jeetendra Panchangam Nivarthi

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Voluntary disclosures in mergers and acquisitions, Scott Allen Wandler

Dissertations from 2006

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Using the FASB's qualitative characteristics in earnings quality measures, Abhijit Barua

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Do accruals exacerbate information asymmetry in the market?, Sonia Wasan

Dissertations from 2004

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The effect of program commitment on the degree of participative congruence and managerial performance in a budgeting setting, Kevin T. Breaux

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Internal Revenue Service Restructuring and Reform Act of 1998: a test of New Public Management, William Meriwether VanDenburgh

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The effect of the implicit theory of integrity on an internal auditor's asessment of management fraud risk, Stephanie F. Watson

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Do speculative short sellers detect earnings management?, Yan Zhang

Theses from 2003

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Planting rate effects on sugarcane yield trials, Albert Joseph Orgeron

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Agronomic and molecular characterization of Louisiana native Spartina alterniflora accessions, Alicia Beatriz Ryan

Dissertations from 2002

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Markov models to estimate and describe survival time and experience in cohorts with high euthanasia frequency, Giselle Louise Hosgood

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The impact of institutional stock ownership on a firm's earnings management practice: an empirical investigation, Santanu Mitra

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Validation of AnnAGNPS at the field and farm-scale using an integrated AGNPS/GIS system, Glenn M. Suir

Theses/Dissertations from 1999

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Comprehensive Income and Its Relation to Firm Value and Transitory Earnings., Carol Callaway Dee

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Executive Compensation, Performance, Board and Ownership Structure: a Simultaneous Equations Approach., Ayalew A. Lulseged

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Executive Compensation and the Investment Opportunity Sets of Initial Public Offerings., Tanya S. Nowlin

Theses/Dissertations from 1996

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The Effects of Analyst Following on Market Response to Bank Loan Announcements., Joan Marie Brumm

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An Information Integration Theory Analysis of Tax Preparers' Perceived Risk of Reporting Aggressively on Clients' Income Tax Returns., Velmer Carlene Eddlemon

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The Effects of Industry Deregulation on the Stock Market Responses to Earnings Announcements., Wah Poon

Theses/Dissertations from 1995

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The Effects of Departures From Prior Return Measures on Individual Taxpayer Frame and Tax Reporting Decisions., Phyllis V. Copeland

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An Evaluation of Accounting Method Choice: A Study of the Transition Obligation Upon Adoption of SFAS 106., Jean Elizabeth Finch

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An Examination of Investor Evaluation of Corporate Social Performance., Gisele Kay Jackson

Theses/Dissertations from 1993

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The Prediction of Financial Turnaround of Financially Distressed Firms., Leslie B. Fletcher

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The Impact of Budget Variance, Fiscal Stress, Political Turnover, and Employment Sector on Compliance Reporting Decisions., Linda Achey Kidwell

Theses/Dissertations from 1992

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Attitudes Toward International Harmonization Efforts: A Cross-Cultural Study., M. Aileen Smith

Theses/Dissertations from 1991

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An Investigation of the Determinants of the Municipal Decision to Privatize Residential Sanitation Collection., Richard C. Brooks

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An Examination of Semiotic Theories of Accounting Accruals., Harlan Lynn Etheridge

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An Examination of Auditor Changes Following Events Adversely Affecting External Auditor Credibility., Thomas E. Wilson Jr

Theses/Dissertations from 1990

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An Investigation of the Effect of a Favorable External Quality Assurance Review on the Scope of the External Auditor's Examination of an Organization's Financial Statements., Michael Charles Toerner

Theses/Dissertations from 1989

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The Interaction of Accountants' Involvement and Basis of Accounting on Loan Officers' Judgment When Evaluating a Loan to a Small Business., Joe Gregory Bushong

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A Training Intervention for Control of SBA Loan Defaults: A Theory Development Approach., J. Dennis Coates

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The Impact of Alternative Presentations of Cash Flows From Operations on the Relevance of Funds Flow Information., David Walter Cornell

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An Experiment to Study the Effects of Changing Format and Scaling Characteristics of Financial Statement Data., Paul Michael Goldwater

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An Empirical Investigation of the Financial Statement Characteristics of Firms Engaging in In-Substance Defeasance of Debt., Raymond Jeffords Jr

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The Impact of Options Listing on the Information Content of Annual Earnings Announcement., Tinwah Richard Lau

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Prospect Theory in Governmental Accounting: Implications for the Budgeting Process at the Local Level., Karen Sue Mckenzie

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An Examination of the Effect of Financial Risk on the Manager's Choice of Accounting Methods., Linda Marie Nichols

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An Experimental Research Study on the Effect of Accrual of Nonpension Postretirement Benefit Costs on Loan Officers' Decisions., Joyce Ann Strawser

Theses/Dissertations from 1988

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An Investigation of Internal Auditor Judgment on the Importance of Indicators of Potential Financial Fraud: An Analytic Hierarchy Process Approach., Barbara Ann Apostolou

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A Comparison of the Effectiveness of the Operating Funds Flow Measures of Cash, Net Quick Assets, and Working Capital in Predicting Future Cash Flow., Catherine Innes green Gaharan

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The Effects of the Tax Reform Act of 1986 on the Real Estate Capital Markets and Its Differential Effects on Entity and Functional Forms: An Empirical Investigation., Evelyn C. Hume

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Information Acquisition and Decision-Making in Creditors' Decision Environment., Pao-chuan Lin

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A Study to Investigate the Effects of State Taxation and Plan Type on Small Employer Retirement Plan Cost., W. Robert Smith

Theses/Dissertations from 1987

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The Impact of Comprehensive Allocation and Flow-Through Method of Accounting for the Income Taxes on the Investment Decision: A Field Experiment., Zafar Ullah Khan

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An Empirical Investigation of the Usefulness of Current Cost Information in Merger Prediction., Robert Kuaterng Su

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An Experimental Research Study on the Effect of Recognition and Disclosure of Corporate Pension Plan Assets and Obligations on Investment Decisions., Mary Jeanne Welsh

Theses/Dissertations from 1986

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An Empirical Investigation of the Comparability of Reported Earnings Per Share Under Accounting Principles Board Opinion No. 15., Suzanne Resi Pinac-ward

Theses/Dissertations from 1985

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An Experimental Research Study on the Effects of the Type of Accounting Service on a Bank Lending Decision for Nonpublic Businesses (Audit, Compilation, Review)., Jeffrey Reed Miller

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A Field Test of the Perceptions of the Qualitative Characteristics of Statement of Financial Accounting Concepts No. 2 by Practicing Cpas (Multitrait-Multimethod, Mtmm, Analytic Hierarchy Process, Ahp)., Larry G. Singleton

Theses/Dissertations from 1984

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A Comparison of Sfas 33 Disclosures and Historical Cost Information in Predicting Stock Prices (Inflation, Changing Prices)., Heibatollah Sami

Theses/Dissertations from 1983

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Toward the Development of a Model to Evaluate the Effect of the Accelerated Cost Recovery System of Depreciation as Enacted by the Economic Recovery Tax Act of 1981 on State of Florida Corporate Tax Revenues., Chula Greenwell Ensley

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An Empirical Investigation of the Extent of Disclosure in Municipal Annual Reports., Franklin James Plewa Jr

Theses/Dissertations from 1982

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An Empirical Investigation of the Differential Market Response to Quarterly Earnings Announcements., Salem Mohamed Bengharbia

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An Empirical Study of Usefulness and Communicative Ability of Segment Disclosures Among Sophisticated Users of Corporate Financial Statements., James Harold Honea

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The Prediction of Small Business Instability--Loan Noncompliance: a Discriminant Analysis Approach., Charles Thomas Moores

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A Study of Moral Development of Selected Employees in Certain Public Accounting Firms., Guy L. Tull Jr

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A Comparison of the Predictive Ability of Historical Cost and Current Cost Accounting With Regard to the Prediction of Operating Cash Flow., Ralph Edward Welton Jr

Theses/Dissertations from 1981

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An Empirical Study of the Characteristics of the Governmental Budgetary Process in Rich and Uncertain Environments: the Case of Saudi Arabia., Abdulrhman I. Alhumaid

Theses/Dissertations from 1980

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The Reaction of the Security Market to the Quality of Segmental Disclosures: an Empirical Investigation., Jacob Olakayode Balogun

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Perceptions of the Role of Corporate Audit Committees - Now and in the Future., Brenda Stewart Birkett

Theses/Dissertations from 1979

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Behavioral and Attitudinal Implications of Different Styles of Performance Evaluation: an Empirical Study., Paul Joseph Carruth

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A Test of Alternative Prior Probability Elicitation Methods in Assessing the Reliability of Internal Control Systems for Audit Decisions., Johng Yul Lee

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Municipal Bond Ratings: a Multiple Discriminant Analysis., Kenneth Edward Peacock

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Esops and Tax Policy: an Empirical Investigation of the Impact of Esops on Company Operating Performance., Randy Gene Swad