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You searched for +publisher:"University of Kansas" +contributor:("Srivastava, Rajendra"). Showing records 1 – 3 of 3 total matches.

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1. Xu, Yang. THREE ESSAYS ON MONITORING OF FINANCIAL REPORTING BY CORPORATE DIRECTORS.

Degree: PhD, Business, 2012, University of Kansas

Recent high-profile financial scandals and increasing instances of restatements focus public attention on the role of audit committees, auditors and CFOs in maintaining the integrity and quality of corporate financial reporting. The U.S. Congress passed the Sarbanes-Oxley Act (SOX) in July 2002, and the New York Stock Exchange (NYSE) and the NASDAQ Stock Market, Inc. (Nasdaq) changed their listing requirements in 2004 to encourage more effective corporate governance in order to protect the integrity of the financial reporting system. The purpose of my dissertation is to examine monitoring of financial reporting by corporate directors. My dissertation, entitled "Three Essay on Monitoring of Financial Reporting by Corporate Directors" examines how boards strengthen corporate governance through the formation of audit committees, the choice of external auditors, and the hiring of new CFOs. Study one proposes and tests two models explaining what factors affect the existence of designated audit committees and the extent of audit committee financial expertise at IPOs. Study two investigates factors impacting IPO firms' choice of an industry expert audit. Study three examines whether restatement companies experiencing chief financial officer (CFO) turnover hire new CFOs with more financial expertise. Advisors/Committee Members: Ettredge, Michael (advisor), Scholz, Susan (cmtemember), Boone, Audra (cmtemember), Srivastava, Rajendra (cmtemember), Wu, Shu (cmtemember).

Subjects/Keywords: Accounting; Audit committee; Corporate governance; Financial expertise; Industry specialist auditor; http://id.worldcat.org/fast/795379; http://id.worldcat.org/fast/879649; Accounting; Corporate governance

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

APA (6th Edition):

Xu, Y. (2012). THREE ESSAYS ON MONITORING OF FINANCIAL REPORTING BY CORPORATE DIRECTORS. (Doctoral Dissertation). University of Kansas. Retrieved from http://hdl.handle.net/1808/10220

Chicago Manual of Style (16th Edition):

Xu, Yang. “THREE ESSAYS ON MONITORING OF FINANCIAL REPORTING BY CORPORATE DIRECTORS.” 2012. Doctoral Dissertation, University of Kansas. Accessed December 19, 2018. http://hdl.handle.net/1808/10220.

MLA Handbook (7th Edition):

Xu, Yang. “THREE ESSAYS ON MONITORING OF FINANCIAL REPORTING BY CORPORATE DIRECTORS.” 2012. Web. 19 Dec 2018.

Vancouver:

Xu Y. THREE ESSAYS ON MONITORING OF FINANCIAL REPORTING BY CORPORATE DIRECTORS. [Internet] [Doctoral dissertation]. University of Kansas; 2012. [cited 2018 Dec 19]. Available from: http://hdl.handle.net/1808/10220.

Council of Science Editors:

Xu Y. THREE ESSAYS ON MONITORING OF FINANCIAL REPORTING BY CORPORATE DIRECTORS. [Doctoral Dissertation]. University of Kansas; 2012. Available from: http://hdl.handle.net/1808/10220

2. Rao, Sunita. Corporate Sustainability Reporting: Investigation of Assurance Process, Assurance Characteristics and Assurance Frameworks Used.

Degree: PhD, Business, 2012, University of Kansas

This dissertation is on assured sustainability reporting. It has three parts that are titled as follows: Part 1. Planning Assurance Services for Sustainability Reporting: An Analysis of Cost versus Assurance in Audit Evidence, Part 2. The Development of Worldwide Assured Sustainability reporting, and, Part 3. Assurance on Sustainability Reports: A Study of Factors Influencing the Selection of an Assurance Framework. Of the above, Part 1 is complete and ready for submission to a journal and Part 2 has been accepted for publication in Australian Accounting Review. Part 1 investigates providing assurance on sustainability reporting and demonstrates how an evidential reasoning framework can enhance providing such a service. It develops a framework based on the Dempster-Shafer theory of belief functions for the purpose of audit program planning and cost analysis. A sensitivity analysis is used to demonstrate the value of the model based on seven scenarios. The cost to perform an audit procedure is assumed to increase exponentially with the increase in the targeted level of assurance and audit procedures are assumed to exhibit inherent limitations as to the maximum level of assurance they can be expected to provide. Results demonstrate as follows: i. the importance of the assurance provider selecting audit procedures that directly relate to the highest level assertions, ii. the effects of discovering during the audit that certain audit tests are less diagnostic than anticipated, iii. the effects of obtaining mixed audit evidence, iv. the effects of obtaining strong evidence that implies that certain assertions are not fairly stated and v. the effects of planning to provide different levels of assurance across assertions Each of these findings demonstrates the value of utilizing a formal evidential reasoning and cost minimization approach in providing assurance on sustainability reports. Part 2 investigates the development of assured sustainability reports (SRs) during this century's first decade. More specifically, it presents basic descriptive data on a sample of 148 SRs published in 2006 and 2007 and contrasts this sample with the sample discussed in Mock, Strohm, and Swartz (MSS 2007). The prior study examined a sample of 130 assured SRs issued between 2002 and 2004. Both samples provide information about the nature of sustainability reports, allowing us to investigate important questions such as which countries and industries are more likely to have an assurance statement, what levels of assurance are provided, and what factors affect the level of assurance provided. In addition to providing descriptive data relative to the above questions, we run logistic regressions where the dependent variable is whether a Big4 firm provided the assurance, for both periods being considered. Some important differences are observed related to whether the assurance provided applies to both the quantitative and qualitative assertions made in the report (significantly negatively associated with Big4 in the 2002-2004 period, but not… Advisors/Committee Members: Srivastava, Rajendra P (advisor), Mock, Theodore J (advisor), Shenoy, Prakash (cmtemember), Schwoerer, Catherine (cmtemember), Little, Todd (cmtemember).

Subjects/Keywords: Accounting; Assurance; Sustainability reporting; http://id.worldcat.org/fast/795379; http://id.worldcat.org/fast/819233; http://id.worldcat.org/fast/1202201; Accounting; Assurance (Theology); Sustainable development reporting

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

APA (6th Edition):

Rao, S. (2012). Corporate Sustainability Reporting: Investigation of Assurance Process, Assurance Characteristics and Assurance Frameworks Used. (Doctoral Dissertation). University of Kansas. Retrieved from http://hdl.handle.net/1808/10305

Chicago Manual of Style (16th Edition):

Rao, Sunita. “Corporate Sustainability Reporting: Investigation of Assurance Process, Assurance Characteristics and Assurance Frameworks Used.” 2012. Doctoral Dissertation, University of Kansas. Accessed December 19, 2018. http://hdl.handle.net/1808/10305.

MLA Handbook (7th Edition):

Rao, Sunita. “Corporate Sustainability Reporting: Investigation of Assurance Process, Assurance Characteristics and Assurance Frameworks Used.” 2012. Web. 19 Dec 2018.

Vancouver:

Rao S. Corporate Sustainability Reporting: Investigation of Assurance Process, Assurance Characteristics and Assurance Frameworks Used. [Internet] [Doctoral dissertation]. University of Kansas; 2012. [cited 2018 Dec 19]. Available from: http://hdl.handle.net/1808/10305.

Council of Science Editors:

Rao S. Corporate Sustainability Reporting: Investigation of Assurance Process, Assurance Characteristics and Assurance Frameworks Used. [Doctoral Dissertation]. University of Kansas; 2012. Available from: http://hdl.handle.net/1808/10305

3. Mohr, Zachary. COST ACCOUNTING IN US CITIES: TRANSACTION COSTS AND GOVERNANCE FACTORS AFFECTING COST ACCOUNTING DEVELOPMENT AND USE.

Degree: PhD, Public Administration, 2013, University of Kansas

Cost accounting in government is a topic that has an oddly uncertain place in public financial management. Many people know what it is as an ideal construct but do not know what it is in practice. This uncertainty of practice and strong expectations about what it should be creates a tightrope that must be consciously attended to and exacts a toll on those who study its practice. For example, activity based costing, or ABC, was generally presumed to be the state of the art for cost accounting in government (Geiger, 2010). While there has been much research about cost accounting in the context of private organizations, the literature on cost accounting in public organizations has not kept pace with its development for the past two decades, especially when many public organizations are experiencing fiscal stress and there is a renewed interest in the subject of cost measurement and containment. This thesis reviews the development of cost accounting research and practices, including the practice of a hybrid of traditional cost accounting and ABC. The research then applies transaction cost theory and a variety of contextual factors that are supported in the literature to create a theoretical model of how cost accounting is used in public organizations. The model is tested on a case study of an ABC implementation in a small city. The insights from this analysis are corroborated through the analysis of the cost accounting practices in a sample of 30 large US cities. The hierarchical logistic regression of 1122 services in these cities finds that the transaction cost variables of asset specificity and uncertainty are significant factors that influence which services get measured in the cost accounting plans. The final empirical chapter looks at why cost accounting is used in US cities and shows that fiscal stress is related to US cities using cost accounting. The last chapter draws conclusions from the current research and discusses avenues for future research. Advisors/Committee Members: Ho, Alfred TK (advisor), Fowles, Jacob (cmtemember), Nalbandian, John (cmtemember), Silvia, Chris (cmtemember), Srivastava, Rajendra P (cmtemember).

Subjects/Keywords: Public administration

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

APA (6th Edition):

Mohr, Z. (2013). COST ACCOUNTING IN US CITIES: TRANSACTION COSTS AND GOVERNANCE FACTORS AFFECTING COST ACCOUNTING DEVELOPMENT AND USE. (Doctoral Dissertation). University of Kansas. Retrieved from http://hdl.handle.net/1808/12314

Chicago Manual of Style (16th Edition):

Mohr, Zachary. “COST ACCOUNTING IN US CITIES: TRANSACTION COSTS AND GOVERNANCE FACTORS AFFECTING COST ACCOUNTING DEVELOPMENT AND USE.” 2013. Doctoral Dissertation, University of Kansas. Accessed December 19, 2018. http://hdl.handle.net/1808/12314.

MLA Handbook (7th Edition):

Mohr, Zachary. “COST ACCOUNTING IN US CITIES: TRANSACTION COSTS AND GOVERNANCE FACTORS AFFECTING COST ACCOUNTING DEVELOPMENT AND USE.” 2013. Web. 19 Dec 2018.

Vancouver:

Mohr Z. COST ACCOUNTING IN US CITIES: TRANSACTION COSTS AND GOVERNANCE FACTORS AFFECTING COST ACCOUNTING DEVELOPMENT AND USE. [Internet] [Doctoral dissertation]. University of Kansas; 2013. [cited 2018 Dec 19]. Available from: http://hdl.handle.net/1808/12314.

Council of Science Editors:

Mohr Z. COST ACCOUNTING IN US CITIES: TRANSACTION COSTS AND GOVERNANCE FACTORS AFFECTING COST ACCOUNTING DEVELOPMENT AND USE. [Doctoral Dissertation]. University of Kansas; 2013. Available from: http://hdl.handle.net/1808/12314

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