Search Results - "Dickins, Denise"

Integrating a foundation for the development of critical thinking skills into an introductory accounting class by Dickins, Denise, Reid, Joseph

“…We address calls to develop accountants' critical thinking skills by describing a pedagogy based on Bloom's ([1956]. Taxonomy of educational objectives,…”
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Executive Compensation: Much Ado about Nothing? by Dickins, Denise, Houmes, Robert

“…Recent concerns about the level of executive compensation led to revisiting the question of whether highly compensated corporate employees earn their pay…”
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Interpretation and Use of Auditor Fee Disclosures by Denise Dickins, Higgs, Julia

“…Publicly available fee disclosures have been used by investors and regulators to assess various matters, including the quality of a company's audit, financial…”
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Microaggressions in the Accounting Academy: The Black Experience by Davis, Phebian L., Dickins, Denise, Higgs, Julia L., Reid, Joseph

“…Black Americans are underrepresented members of the US accounting academy (Brown-Liburd and Joe 2020). By interviewing Black accounting faculty about their…”
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Standard-setting in auditing: Insights from PCAOB inspections by Boland, Colleen M., Brown, Veena L., Dickins, Denise

“…•Rules governing standard-setting are critical to ensure that auditing standards are appropriate, efficient, and are therefore likely to be generally accepted…”
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The Influence of Political Regime on State-Level Disciplinary Actions of CPAs Sanctioned by the PCAOB by Al-Moshaigeh, Abdullah, Dickins, Denise, Higgs, Julia L.

“…We investigate whether enforcement is influenced by politics by comparing the severity of PCAOB sanctions of individual CPAs to the severity of related…”
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Standard-setting in auditing: Insights from PCAOB inspections by Boland, Colleen M, Brown, Veena L, Dickins, Denise

“…We explore whether the Public Company Accounting Oversight Board (PCAOB) consistently follows its own standard-setting policies. We do this using a methodology…”
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Selecting an auditor for Bradco using indicators of audit quality by Dickins, Denise, Johnson-Snyder, Anna J., Reisch, John T.

“…In this activity, you are introduced to the auditor selection process and how indicators of an auditor’s audit quality may influence that process. You will…”
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The process of identifying and reporting CAMs: early evidence by Daugherty, Brian E., Dickins, Denise, Pitman, Marshall K., Tervo, Wayne A.

“…Auditors of US issuers classified as large accelerated filers with yearends on or after June 30, 2019 are required to consider inclusion of critical audit…”
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Dominant personality types in public accounting: selection bias or indoctrinated? by Burton, Hughlene, Daugherty, Brian, Dickins, Denise, Schisler, Dan

“…Prior studies concerning the personality type and preferences of accountants generally draw conclusions based upon the reports of either practicing…”
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For better or worse: A study of auditors' practices under Auditing Standard No. 7 by Dickins, Denise, Fay, Rebecca, Daugherty, Brian

“…The PCAOB's Auditing Standard No. 7 (AS No. 7) revised guidance for Engagement Quality Reviews (EQRs). To better understand the impact of resulting changes in…”
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Should those charged with corporate governance care about auditor offshoring? by Dickins, Denise, Daugherty, Brian

“…In light of reported increases in the offshoring of audit procedures, we propose that understanding the potential risks and rewards of auditor offshoring is…”
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The importance of sample selection: An instructional resource using U.S. presidential elections by Dickins, Denise, Fallatah, Yaser, Higgs, Julia

“…► U.S. presidential elections emphasize the importance of sample selection. ► The instructional resource supplements quantitative aspects of sampling. ►…”
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Implications of New Regulatory Oversight of Auditors of Broker-Dealers by Brown, Veena, Dickins, Denise, Daugherty, Brian

“…This article discusses recent regulatory changes as they relate to one financial services industry participant, auditors of broker-dealers (BDs). Presented are…”
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New evidence on the incremental information content of earnings reported using the LIFO inventory method by Houmes, Robert, Dickins, Denise, O'Keefe, Ruth

“…This study extends prior research by comparing the relative information quality of LIFO earnings and non-LIFO earnings using updated data and methodology…”
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Negative PCAOB Inspections of Triennially Inspected Auditors and Involuntary and Voluntary Client Losses by Daugherty, Brian, Dickins, Denise, Tervo, Wayne A.

“…In 2004, the Public Company Accounting Oversight Board (PCAOB) began inspecting registered accounting firms performing audits of US publicly‐traded companies…”
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“Executive Compensation: Much Ado about Nothing?”: Author Response by Dickins, Denise, Houmes, Robert

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Should congress mandate audit firm rotation? by Dickins, Denise

“…Prior to the implementation of the Sarbanes-Oxley Act (SOX), it was commonly believed that it was more economical for firms to retain the same auditors year…”
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Will there be whistleblowers? Despite offers of substantial reward, the use of federal whistleblower programs is not high by Awner, Jonathan L, Dickins, Denise

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How Closing a Tax Loophole Helps Resolve an Accounting Loophole by Furner, Zhan, Dickins, Denise

“…The TCJA also closed a tax loophole by switching from a worldwide tax system, under which foreign- source income was taxed only when repatriated, to a…”
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