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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 ...
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 ...
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 ...
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 ...
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 ...
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, ...