New PDF release: Advances in Accounting Education Teaching and Curriculum

By Harvey Schwartz, Harvey Ed. Schwartz, Bill N. Schwartz

ISBN-10: 0080457185

ISBN-13: 9780080457185

ISBN-10: 0762311436

ISBN-13: 9780762311439

"Advances in Accounting schooling" is a refereed, educational examine annual whose function is to assist meet the wishes of college participants attracted to how you can increase their lecture room guide. We submit considerate, well-developed articles which are readable, suitable and trustworthy. Articles could be both empirical or non-empirical. They emphasize pedagogy, i.e., explaining how school participants can increase their instructing tools or how accounting devices can enhance their curricula/programs.

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Extra resources for Advances in Accounting Education Teaching and Curriculum Innovations, Volume 6 (Advances in Accounting Education Teaching and Curriculum Innovations)

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The experiment demonstrates that without auditing, managers within the firm have incentives to misallocate resources. Managers of a firm often take actions that affect themselves as well as the current or potential investors in the firm. Without reliable auditing, the nature of the actions taken may remain hidden from investors for a lengthy period of time. This information asymmetry can create an incentive for managers to act in a way that is consistent with their self-interest, but conflicts with the Experiential Learning in Auditing 27 interests of the stakeholders.

If the plaintiff chooses to sue (option A), the payoff is contingent on what the auditor chooses to Fig. 2. Auditor Litigation Game. Note: Parentheses contain plaintiff’s payoff and auditor’s payoff, respectively, for the given nodes. Open circles represent decision nodes; filled-in circles represent end-of-round nodes. 36 STEVEN T. SCHWARTZ ET AL. do. If the auditor chooses to fight (option a), the plaintiff receives nothing and the auditor receives a payoff of one. The plaintiff’s payoff is zero, because the case is weak and so the plaintiff would lose the suit; the auditor’s payoff is relatively low, because the auditor incurs costs in defending the case.

Auditors, fearing dismissal by the client, might be more willing to issue reports favorable to the client in the first year of an audit, thus compromising audit quality. The experiment illustrates lowballing that occurs from underbidding on initial audit engagements to extract rents from auditing the client in future years. It does not address underbidding on the audit to obtain or retain consulting engagements. Prohibitions on auditors performing consulting services, such as in the SarbanesOxley Act of 2002, will likely deter underbidding to obtain consulting services.

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Advances in Accounting Education Teaching and Curriculum Innovations, Volume 6 (Advances in Accounting Education Teaching and Curriculum Innovations) by Harvey Schwartz, Harvey Ed. Schwartz, Bill N. Schwartz


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