Search Results - "Kida, Thomas"

Managing audits to manage earnings: The impact of diversions on an auditor’s detection of earnings management by Luippold, Benjamin L., Kida, Thomas, Piercey, M. David, Smith, James F.

“…This study examines an aspect of earnings management that we refer to as audit management. We define audit management as a client’s strategic use of diversions…”
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The impact of anecdotal data in regulatory audit firm inspection reports by Wainberg, James S., Kida, Thomas, David Piercey, M., Smith, James F.

“…A critical and pervasive component of firm-specific audit firm inspection reports is the inclusion of detailed descriptions of the deficiencies uncovered by…”
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The effects of an auditor's communication mode and professional tone on client responses to audit inquiries by Saiewitz, Aaron, Kida, Thomas

“…In this study, we investigate whether receiving an auditor inquiry via e-mail differentially affects client responses as compared to more traditional modes of…”
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The Impact of Affective Reactions on Risky Decision Making in Accounting Contexts by Moreno, Kimberly, Kida, Thomas, Smith, James F.

“…In this study we examine whether managers' affective reactions influence their risk-taking tendencies in capital budgeting decisions. Prior research on risky…”
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The relative effectiveness of persuasion tactics in auditor–client negotiations by Perreault, Stephen, Kida, Thomas

“…In this study, we examine the effectiveness of four persuasive arguments that auditors may use to convince clients to accept their desired position in…”
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The Relative Effectiveness of Simultaneous versus Sequential Negotiation Strategies in Auditor‐Client Negotiations by Perreault, Stephen, Kida, Thomas, David Piercey, M.

“…Since most audit engagements identify multiple proposed audit adjustments, auditors must decide how best to present and negotiate these adjustments with their…”
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The Influence of Affect on Managers' Capital-Budgeting Decisions by Kida, Thomas E, Moreno, Kimberly K, Smith, James F

“…It is proposed that affective reactions are integral to accounting decision contexts like capital budgeting, and that researchers must jointly consider affect…”
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The Impact of Hypothesis-Testing Strategies on Auditors' Use of Judgment Data by Kida, Thomas

“…Attention is focused on whether the hypothesis-testing strategies employed by auditors affect their search for, attention to, and use of judgment data in areas…”
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A comparison of auditor and client initial negotiation positions and tactics by Bame-Aldred, Charles W., Kida, Thomas

“…This study examines the initial negotiation positions and tactics of auditors and clients facing a revenue recognition conflict. We investigate the degree of…”
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The Influence of Affect on Managers' Capital-Budgeting Decisions by Kida, Thomas E., Moreno, Kimberly K., Smith, James F.

“…In this paper, we propose that affective reactions are integral to accounting decision contexts like capital budgeting, and that researchers must jointly…”
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Recall of Financial Information for Investment Decisions: The Impact of Encoding Specificity and Mental Imagery by Ryack, Kenneth, Kida, Thomas

“…Given the volume of data analyzed in investment decisions, analysts and investors often must rely on their memory of financial information. Prior research…”
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Investment Decision Making: Do Experienced Decision Makers Fall Prey to the Paradox of Choice? by Kida, Thomas, Moreno, Kimberly K., Smith, James F.

“…Psychology research suggests that decision makers fall prey to the paradox of choice phenomenon, where individuals are less likely to make a decision when…”
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The Cross-Lagged Research Approach: Description and Illustration by Anderson, Thomas N., Kida, Thomas E.

“…This paper examines the appropriateness of the cross-lagged technique for investigating causal relations where a true experimental design is not present. For…”
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The Effects of Alternative Justification Memos on the Judgments of Audit Reviewees and Reviewers by Agoglia, Christopher P., Kida, Thomas, Hanno, Dennis M.

“…Prior research on justification has typically focused on the differences in judgments between auditors required, or not required, to justify their decisions…”
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The Effect of Multiple Reference Points and Prior Gains and Losses on Managers′ Risky Decision Making by Sullivan, Kathryn, Kida, Thomas

“…This study examines the impact of two contextual features of decision settings on managers′ risky behavior. Considerable research indicates that decision…”
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Economic Versus Accounting Income: The Impact of Education on Students' Concepts by Kida, Thomas E., Hicks, Donald W.

“…A study of differences in approach to value and income concepts by students with and without formal accounting education is presented by Kida and Hicks. They…”
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Job Selection Criteria of Accounting Ph.D. Students and Faculty Members by Kida, Thomas E., Mannino, Ronald C.

“…This study measures and examines variables that accounting doctoral students and accounting faculty members use in selecting a teaching position. Differences…”
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The Effect of Environmental Uncertainty on the Association of Expectancy Attitudes, Effort, and Performance by Anderson, Thomas N., Kida, Thomas E.

“…This study examined the impact of perceived environmental uncertainty on the relationship between expectancy attitudes, effort, and performance within…”
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Heuristics and Biases: Expertise and Task Realism in Auditing by Smith, James F, Kida, Thomas

“…Important issues concerning generalizations drawn from heuristics research that depict humans as highly prone to a number of judgmental biases have been raised…”
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The Impact of Hypothesis Set Size on the Time Efficiency and Accuracy of Analytical Review Judgments by Bhattacharjee, Sudip, Kida, Thomas, Hanno, Dennis M.

“…This paper examines the effect of generating and testing hypothesis sets of different sizes on the efficiency and accuracy of auditors' analytical review…”
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