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You searched for +publisher:"Penn State University" +contributor:("Steven J Huddart, Special Member"). One record found.

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Penn State University

1. Russomanno, Daniel. Changes in Internal Controls and Auditor Effort around the initiation of a Chief Accounting Officer (CAO) Position.

Degree: 2014, Penn State University

I examine whether the addition of a Chief Accounting Officer (CAO) to the top management team improves firms’ internal controls and allows a reduction in efforts by the firms’ external auditors. I find firm size, auditor quality, and acquisition or restructuring activity significantly increases the likelihood of a firm having a CAO position. After controlling for factors associated with the decision to create the CAO position, I find that firms that establish a CAO position on their top management team improve their internal control system more than firms without a CAO position on their top management team. In addition, CAO firms realize a reduction in auditor fees following the addition of a CAO position on their top management team. Overall, these findings suggest that the introduction of a CAO position to the top management team substantively improves the quality of firms’ internal control over financial reporting and a reduction in the auditors’ assessment of the firms’ control risk. Advisors/Committee Members: Orie Edwin Barron, Dissertation Advisor/Co-Advisor, Orie Edwin Barron, Committee Chair/Co-Chair, Mark William Dirsmith, Committee Member, Henock Louis, Committee Member, Donald C Hambrick, Committee Member, Steven J Huddart, Special Member.

Subjects/Keywords: Chief Accounting Officer; CAO; top management team; internal control; auditor fees; controller

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

APA (6th Edition):

Russomanno, D. (2014). Changes in Internal Controls and Auditor Effort around the initiation of a Chief Accounting Officer (CAO) Position. (Thesis). Penn State University. Retrieved from https://submit-etda.libraries.psu.edu/catalog/23437

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):

Russomanno, Daniel. “Changes in Internal Controls and Auditor Effort around the initiation of a Chief Accounting Officer (CAO) Position.” 2014. Thesis, Penn State University. Accessed May 09, 2021. https://submit-etda.libraries.psu.edu/catalog/23437.

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

MLA Handbook (7th Edition):

Russomanno, Daniel. “Changes in Internal Controls and Auditor Effort around the initiation of a Chief Accounting Officer (CAO) Position.” 2014. Web. 09 May 2021.

Vancouver:

Russomanno D. Changes in Internal Controls and Auditor Effort around the initiation of a Chief Accounting Officer (CAO) Position. [Internet] [Thesis]. Penn State University; 2014. [cited 2021 May 09]. Available from: https://submit-etda.libraries.psu.edu/catalog/23437.

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

Council of Science Editors:

Russomanno D. Changes in Internal Controls and Auditor Effort around the initiation of a Chief Accounting Officer (CAO) Position. [Thesis]. Penn State University; 2014. Available from: https://submit-etda.libraries.psu.edu/catalog/23437

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

.