Browsing MINDS@UW Whitewater by Subject "Accounting"
Now showing items 1-6 of 6
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Auditors' certified fraud examiner designation and its impact on financial reporting quality and internal control weaknesses
(University of Wisconsin - Whitewater, 2022-12)This study investigates the effects of auditors' certified fraud examiner (CFE) designation on internal control weaknesses (ICW) and financial reporting quality (FRQ), represented by discretionary accruals and real earnings ... -
The impact of community social capital and trust on levels of accounting conservatism
(University of Wisconsin - Whitewater, 2021-08)Accounting conservatism reflects the judgment and potential bias allowed per accrual-based accounting by choosing to disclose bad news ahead of holding a higher bar for reporting good news. Financial reporting aggressiveness ... -
Implications of work-from-home mandates for certified public accounting firm management during the "wild west" of COVID-19
(University of Wisconsin - Whitewater, 2023-05)This study investigated implications of social distance mandates on a local public accounting firm’s financial statement practice during the COVID-19 pandemic. Although prior literature has studied voluntary remote work ... -
Managerial resilience and financial reporting quality : neural network model
(University of Wisconsin - Whitewater, 2024-12)Using a Word2Vec neural network model on a large sample of firm-year text data from the question and answer section of top managers’ earnings call transcripts, this study measured top managers’ resilient tone (hereafter, ... -
Organizational psychological capital and financial reporting quality
(University of Wisconsin--Whitewater, 2020-12)Based on organizational psychological capital theory, this study argues that organizational psychological capital, captured by four unique dimensions (optimism, hope, resilience, and self-efficacy), influence a firm’s ... -
Voluntary water risk disclosure and accounting implications : evidence from earnings management
(University of Wisconsin - Whitewater, 2023-12)Water pollution and scarcity combine to create a formidable business risk. Yet many corporations based in the United States do not disclose water risks. This dissertation addresses the question: What are the effects of ...