rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    non sort: An
    title: empirical investigation of the determinants of reporting quality and the effectiveness of the quality review program for small accounting firms
  name:
    name part: Bryan, Barry Jerome.
    role:
      role term: creator
  name:
    name part: Jenkins, Omer C.
    role:
      role term: degree committee member.
  name:
    name part: Kerr, David S.
    role:
      role term: degree committee member.
  name:
    name part: Smith, L. Murphy
    role:
      role term: degree committee member.
  name:
    name part: Strawser, Robert H.
    role:
      role term: degree supervisor.
  name:
    name part: Texas A & M University
    role:
      role term: degree granting institution.
  type of resource: text
  genre: bibliography
  genre: Academic theses.
  origin info:
    place:
      place term: xx
    date issued: 1994
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: print
    extent: xii, 94 leaves : illustrations ; 28 cm
  abstract: Critics of the accounting profession have not spared the self-regulatory program of accounting firms. Some of these criticisms suggest that the profession's present self-regulatory program is so unsatisfactory that another form of regulation should be adopted. The Public Oversight Board of the AICPA notes that the self-regulatory process can, and must, do more than it does now. This study assesses the potential usefulness of the literature's surrogates for audit quality as appropriate determinants of reporting quality for small accounting firms. In this study, small firms are defined as being non-AICPA member firms. In addition, the effectiveness of the quality review program for these firms is addressed. Data for the study comes from the quality reviews of non-AICPA member accounting firms licensed to practice in the State of Arkansas during the years 1989-1991. The results of this study suggest that the model presented, if used correctly, has the ability to predict reporting quality (compliance with GAAS) such that reviewers in the quality review program can identify accounting firm characteristics, as well as client characteristics, which may be associated with reporting deficiencies in their selection of engagements to be examined. Specifically, size of the client (as measured by the percentage of revenue for the accounting firm provided by the client under review), the number of professional staff with the accounting firm under review, the lack of independence (as measured by the fact that the accounting firm is owed fees for more than one year), and the complexity of the engagement (as measured by whether the client is in a highly regulated industry with unusual reporting requirements) all relate to reporting quality. The results also suggest that when addressing the effectiveness of the quality review program, the firms which receive a substandard review tend to receive an acceptable review in the follow-up review. This study extends the literature on reporti…
  note: by Barry Jerome Bryan.
  note: "Major subject: Accounting."
  note: Vita.
  note: Ph. D. Texas A & M University 1994
  note: Includes bibliographical references.
  subject:
    topic: Major accounting
  identifier: https://hdl.handle.net/1969.1/DISSERTATIONS-1550486
  identifier: http://proxy.library.tamu.edu/login
  related item:
    location:
      url: https://hdl.handle.net/1969.1/DISSERTATIONS-1550486
  related item:
    location:
      url: http://proxy.library.tamu.edu/login
  record info:
    record content source: TXA
    record creation date: 960510
    record change date: 20220103134930.0
    record identifier: in00001298424
    language of cataloging:
      language term: eng