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You searched for +publisher:"Kennesaw State University" +contributor:("Dr. Divesh Sharma"). Showing records 1 – 3 of 3 total matches.

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Kennesaw State University

1. Boyle, Douglas M. The Effects of Internal Audit Report Type and Reporting Relationship on Internal Auditors' Judgments.

Degree: DBA, Accountancy, 2012, Kennesaw State University

This study examines the effects of internal audit reports issued to external stakeholders (the public) and internal audit reporting relationship types on internal auditors’ judgments. I use a 4 x 2 between-subjects experiment and practicing internal auditors as participants. I manipulate internal audit report type at four levels ((1) no external report issued by the internal audit function [current state of practice], (2) descriptive external report of internal audit activities, (3) assurance external report on the internal controls, and (4) a descriptive external report of internal audit activities and an assurance external report on the internal controls). Senior level internal audit’s reporting relationship is manipulated at two levels (primarily to management or primarily to the audit committee chair). I examine the effects of these independent variables on internal auditors’ fraud risk and control risk assessments. I find that the issuance of an internal audit report (IAR) to external stakeholders affects internal auditors’ judgments. Specifically, internal auditors’ fraud risk assessments are higher (more conservative) when the IAR is assurance-based or both activities and assurance-based than when the report is only activities-based or there is no external report. Additionally, the results indicate that when the Chief Audit Executive reports primarily to the Audit Committee Chair (as opposed to management), internal auditors’ control risk assessments are higher (more conservative). This relation is marginally significant for fraud risk assessments. Overall, there is evidence that internal audit report type and reporting relationship each affect internal auditors’ judgments, increasing the conservatism of certain risk assessments when accountability to stakeholders or the audit committee increases. Advisors/Committee Members: Dr. Dana Hermanson, Dr. Todd DeZoort, Dr. Divesh Sharma.

Subjects/Keywords: internal audits; accountability; assurance based; activities based; auditor judgment; Accounting

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Boyle, D. M. (2012). The Effects of Internal Audit Report Type and Reporting Relationship on Internal Auditors' Judgments. (Thesis). Kennesaw State University. Retrieved from https://digitalcommons.kennesaw.edu/etd/505

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Boyle, Douglas M. “The Effects of Internal Audit Report Type and Reporting Relationship on Internal Auditors' Judgments.” 2012. Thesis, Kennesaw State University. Accessed July 15, 2020. https://digitalcommons.kennesaw.edu/etd/505.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Boyle, Douglas M. “The Effects of Internal Audit Report Type and Reporting Relationship on Internal Auditors' Judgments.” 2012. Web. 15 Jul 2020.

Vancouver:

Boyle DM. The Effects of Internal Audit Report Type and Reporting Relationship on Internal Auditors' Judgments. [Internet] [Thesis]. Kennesaw State University; 2012. [cited 2020 Jul 15]. Available from: https://digitalcommons.kennesaw.edu/etd/505.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Boyle DM. The Effects of Internal Audit Report Type and Reporting Relationship on Internal Auditors' Judgments. [Thesis]. Kennesaw State University; 2012. Available from: https://digitalcommons.kennesaw.edu/etd/505

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

2. Honaker, Kimberly Hutton. The Influence of In-House Tax Expertise on Corporate Tax Avoidance.

Degree: DBA, Accountancy, 2013, Kennesaw State University

Allegations of tax abuse at Enron, WorldCom, and others generated scrutiny from regulators, public markets, and the media. In response, accounting researchers have sought to understand factors that drive corporate tax avoidance. While historical research has focused on firm characteristics, little emphasis has been placed on the executive who develops corporate tax strategy. This study addresses this issue by considering how the internal tax function (ITF) and in-house tax expertise influence tax avoidance. I examine the association between tax avoidance, denoted BOOK_ETR, which is measured as the Generally Accepted Accounting Principles effective tax rate, and (1) the existence of an ITF, (2) background characteristics of the chief tax officer (or inhouse tax expert (IHTE)), and (3) the existence of accounting, tax, or legal audit committee (AC) expertise. In an analysis of 1,400 firm-year observations, I find that an ITF is associated with lower BOOK_ETRs. This relationship is especially pronounced in firms that are smaller, less profitable, have foreign operations, or do not use their auditor for tax services. Additionally, I find that AC legal expertise is associated with higher BOOK_ ETR. In an analysis of IHTE characteristics, I find that an IHTE who is a certified attorney is positively related to BOOK_ETR and, therefore, engages in less tax avoidance. However, an IHTE with international experience, prior employment with the firm’s auditor, or longer tenure with his or her current employer is negatively associated with BOOK_ETR. IHTE certification, gender, and overall years of experience are not associated with BOOK_ETR. Finally, I find that the respective relationships between BOOK_ETR and an ITF or IHTE characteristics are moderated by certain types of AC expertise. Specifically, I find that an ITF is not associated with lower BOOK_ETR when an AC member has either tax or accounting expertise. I also find that attorney certification is significantly and positively associated with BOOK_ETR only in the presence of AC accounting expertise. Finally, I find that a Certified Public Accountant designation, Masters in Accounting, and Masters in Business Administration are only significant in the presence of AC tax, legal, and tax or legal expertise, respectively. Advisors/Committee Members: Dr. Divesh Sharma, Dr. Marshall Geiger, Dr. Jennifer Schafer.

Subjects/Keywords: tax avoidance; tax aggressiveness; tax executive; tax expert; accounting expert; legal expert; audit committee; upper echelon theory; Accounting

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Honaker, K. H. (2013). The Influence of In-House Tax Expertise on Corporate Tax Avoidance. (Thesis). Kennesaw State University. Retrieved from https://digitalcommons.kennesaw.edu/etd/579

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Honaker, Kimberly Hutton. “The Influence of In-House Tax Expertise on Corporate Tax Avoidance.” 2013. Thesis, Kennesaw State University. Accessed July 15, 2020. https://digitalcommons.kennesaw.edu/etd/579.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Honaker, Kimberly Hutton. “The Influence of In-House Tax Expertise on Corporate Tax Avoidance.” 2013. Web. 15 Jul 2020.

Vancouver:

Honaker KH. The Influence of In-House Tax Expertise on Corporate Tax Avoidance. [Internet] [Thesis]. Kennesaw State University; 2013. [cited 2020 Jul 15]. Available from: https://digitalcommons.kennesaw.edu/etd/579.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Honaker KH. The Influence of In-House Tax Expertise on Corporate Tax Avoidance. [Thesis]. Kennesaw State University; 2013. Available from: https://digitalcommons.kennesaw.edu/etd/579

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

3. Hayek, Caroline. The Effect of Audit Committee Compensation on the Procurement of Non-audit Services.

Degree: Accounting, 2015, Kennesaw State University

Over the last decade, audit committee member compensation has shifted from a cash compensation structure toward a more equity-based compensation structure, with members on the audit committee holding substantially large equity positions. Although contrasting viewpoints exist as to whether more equity-based compensation aligns with shareholders’ interest, empirical evidence suggests that the form of compensation has an impact on financial reporting quality and audit committee members’ objectivity. Despite these results, to date there is no authoritative guideline on the appropriate compensation structure for audit committees. Non-audit services (NAS) have also been at the forefront of regulators’ attention in the last decade due to the economic bond that arises between the external auditor and the client, as a result of NAS purchases. Although regulators have not provided convincing evidence that NAS impair auditor independence, investors perceive that NAS have the potential to impair auditor independence, and hence, the quality of the audit. Given that audit committee members are responsible for approving the purchase of NAS, which has the potential to impair auditor independence, and that compensation has the potential to influence audit committee members’ objectivity, this study examines the extent to which the structure of the compensation provided to the audit committee member influences their approval of NAS purchases in the post-Sarbanes-Oxley period. Specifically, the study examines how cash and equity-based compensation (stock awards, and stock options) influence audit committee members’ decision to purchase NAS from the external auditor. The analyses show that compensating audit committee members with cash is associated with fewer purchases of NAS. Stock option compensation, in contrast, is associated with greater purchases of NAS, while stock award compensation is associated with a reduction in NAS purchases, when greater proportions of NAS are procured. In addition, equity compensation does not lead to a reduction in NAS. When examining the effect of the CEO on the NAS purchase decision, the findings reveal that the CEO has the ability to influence the proportion of NAS purchased. When CEO power is high, the audit committee purchases greater proportions of NAS. Lastly, when the audit committee has greater power than the CEO, the audit committee mitigates the CEO’s influence and reduces purchases of NAS. This study has practical implications for regulators, as it not only contributes to the debate on the ban on NAS, but provides insight into how the form of compensation plays a role in managing the potential threat to auditor independence, associated with the purchase of NAS. Lastly, it provides a greater understanding of the compensation structure that better aligns audit committee members’ interests with those of shareholders'. Advisors/Committee Members: Dr. Divesh Sharma, Dr. Vineeta Sharma, Dr. Marcus Caylor.

Subjects/Keywords: nonaudit services; auditor independence; audit committee compensation; CEO influence; equity compensation; Accounting; Business

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Hayek, C. (2015). The Effect of Audit Committee Compensation on the Procurement of Non-audit Services. (Thesis). Kennesaw State University. Retrieved from https://digitalcommons.kennesaw.edu/dba_etd/6

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Hayek, Caroline. “The Effect of Audit Committee Compensation on the Procurement of Non-audit Services.” 2015. Thesis, Kennesaw State University. Accessed July 15, 2020. https://digitalcommons.kennesaw.edu/dba_etd/6.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Hayek, Caroline. “The Effect of Audit Committee Compensation on the Procurement of Non-audit Services.” 2015. Web. 15 Jul 2020.

Vancouver:

Hayek C. The Effect of Audit Committee Compensation on the Procurement of Non-audit Services. [Internet] [Thesis]. Kennesaw State University; 2015. [cited 2020 Jul 15]. Available from: https://digitalcommons.kennesaw.edu/dba_etd/6.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Hayek C. The Effect of Audit Committee Compensation on the Procurement of Non-audit Services. [Thesis]. Kennesaw State University; 2015. Available from: https://digitalcommons.kennesaw.edu/dba_etd/6

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

.