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You searched for +publisher:"Kennesaw State University" +contributor:("Dr. Zhongxia"). Showing records 1 – 2 of 2 total matches.

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Kennesaw State University

1. Bishop, Carol C. The Impact of Social Influence Pressure on CFO Judgments.

Degree: DBA, Accountancy, 2013, Kennesaw State University

Through an experiment, this study examines the influence of social influence pressure on the Chief Financial Officer’s (CFO’s) financial reporting decisions. Specifically, I evaluate the impact of inappropriate obedience and compliance pressure from the Chief Executive Officer (CEO) on the CFO’s propensity to make revisions to financial results in order to meet an earnings target. This study also examines how followership propensities and core self-evaluations (CSE) influence the pressure effects. This study complements and expands archival research examining why CFOs appear to participate in material accounting manipulations (Feng, Ge, Luo, & Shevlin, 2011; Ge, Matsumoto, & Zhang, 2011). The results of a between-subject experiment with 66 public company CFOs indicate that obedience and compliance pressure significantly increase CFOs’ willingness to revise their initial inventory adjustments in the direction preferred by the CEO. Although compliance pressure did not create perceived pressure in the CFOs, it generated an actual response (similar revision of the initial adjustment) similar to that under obedience pressure. Compliance pressure’s strength reveals that CEO power is effective even when soft tactics (i.e., requests) are utilized. The findings confirm the importance of the “tone at the top” in financial statement judgments. In addition, the findings reveal that effective followers, who independently evaluate leadership’s requests, were less likely to revise their initial adjustment. Finally, CFOs with more accounting experience were less likely to revise their initial adjustment. This study has implications for corporate governance mechanisms, including improving the effectiveness of CFOs as financial statement monitors and improving CFO independence to alleviate pressure from the CEO. Advisors/Committee Members: Dr. Dana Hermanson, Dr. F. Todd DeZoort, Dr. Zhongxia (Shelly) Ye.

Subjects/Keywords: financial statement fraud; material accounting misstatement; obedience pressure; compliance pressure; followership theory; core self-evaluations; Accounting

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

APA (6th Edition):

Bishop, C. C. (2013). The Impact of Social Influence Pressure on CFO Judgments. (Thesis). Kennesaw State University. Retrieved from https://digitalcommons.kennesaw.edu/etd/555

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):

Bishop, Carol C. “The Impact of Social Influence Pressure on CFO Judgments.” 2013. Thesis, Kennesaw State University. Accessed July 15, 2020. https://digitalcommons.kennesaw.edu/etd/555.

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

MLA Handbook (7th Edition):

Bishop, Carol C. “The Impact of Social Influence Pressure on CFO Judgments.” 2013. Web. 15 Jul 2020.

Vancouver:

Bishop CC. The Impact of Social Influence Pressure on CFO Judgments. [Internet] [Thesis]. Kennesaw State University; 2013. [cited 2020 Jul 15]. Available from: https://digitalcommons.kennesaw.edu/etd/555.

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

Council of Science Editors:

Bishop CC. The Impact of Social Influence Pressure on CFO Judgments. [Thesis]. Kennesaw State University; 2013. Available from: https://digitalcommons.kennesaw.edu/etd/555

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


Kennesaw State University

2. Prescott, Gregory L. Autopsy of the Banking Crisis: Examining the Impact of Director Characteristics on Bank Failures.

Degree: DBA, Accountancy, 2014, Kennesaw State University

The catastrophic impact of the recent financial crisis on the banking industry reverberated throughout the United States and had contagion effects worldwide. Congressional inquiries, media scrutiny, and the public alleged failure of the boards of directors to effectively discharge their governance responsibilities. The objective of this study was to investigate how certain characteristics of directors on a bank‘s board are related to bank failure—specifically whether the presence of directors with banking industry–specific experience and accounting expertise is related to a bank‘s likelihood of failure. The study also examined how board director tenure is related to bank failure. I employed a matched-pairs design of 65 failed and 65 nonfailed U.S. commercial banks between 2008 and 2011. Matching was based on age, size, and geographic markets. Logistic regression was used to analyze the hypothesized associations. At the board level, I found a statistically significant and negative association between director tenure and bank failure, supporting the resource dependence perspective. I found no significant association between bank work or bank director experience and bank failure. At the audit committee level, I found positive and significant relationships among bank work experience, bank director experience, and bank failure, suggesting overconfidence among audit committee members. Results for accounting expertise indicated that presence of a director on the audit committee that previously worked as a chief financial officer, vice president of finance, or controller without a CPA designation (POTACCTG) was significant and negatively associated with bank failure. The average tenure of audit committee members was negatively and significantly associated with bank failure, and the interactions between tenure and the two categories of accounting expertise were also negatively and significantly related to bank failure. Together, these results provide support for the expertise hypothesis: As directors gain industry- and bank-specific knowledge during their tenure, they are able to provide more effective oversight and prevent their banks from failing. Advisors/Committee Members: Dr. Divesh S. Sharma, Dr. Vic Naiker, Dr. Zhongxia (Shelly) Ye.

Subjects/Keywords: Accounting; Business

Record DetailsSimilar RecordsGoogle PlusoneFacebookTwitterCiteULikeMendeleyreddit

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

APA (6th Edition):

Prescott, G. L. (2014). Autopsy of the Banking Crisis: Examining the Impact of Director Characteristics on Bank Failures. (Thesis). Kennesaw State University. Retrieved from https://digitalcommons.kennesaw.edu/etd/624

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):

Prescott, Gregory L. “Autopsy of the Banking Crisis: Examining the Impact of Director Characteristics on Bank Failures.” 2014. Thesis, Kennesaw State University. Accessed July 15, 2020. https://digitalcommons.kennesaw.edu/etd/624.

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

MLA Handbook (7th Edition):

Prescott, Gregory L. “Autopsy of the Banking Crisis: Examining the Impact of Director Characteristics on Bank Failures.” 2014. Web. 15 Jul 2020.

Vancouver:

Prescott GL. Autopsy of the Banking Crisis: Examining the Impact of Director Characteristics on Bank Failures. [Internet] [Thesis]. Kennesaw State University; 2014. [cited 2020 Jul 15]. Available from: https://digitalcommons.kennesaw.edu/etd/624.

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

Council of Science Editors:

Prescott GL. Autopsy of the Banking Crisis: Examining the Impact of Director Characteristics on Bank Failures. [Thesis]. Kennesaw State University; 2014. Available from: https://digitalcommons.kennesaw.edu/etd/624

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

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