Attracting institutional shareholders in stock markets has drawn the attention of financial market regulators and researchers. Globally, governments are trying to attract investors by reducing information asymmetry improving governance transparency, order produce a high-quality reporting system. Hence, this study investigates impact systems quality (FRSQ) on ownership. It uses all non-financial...

This study investigates the role of academics serving on corporate boards and firms’ financial reporting quality. Our study is motivated by the recent increase in the number of academics serving on corporate boards and the recent focus placed on corporate boards to increase governance standards in light of the corporate accounting scandals of the late 1990s and early 2000s. We test two competin...

We develop a model of an innovative industry to examine how information technology, by both enhancing matching efficiency and knowledge sharing, can have an ambiguous effect on the total amount of innovation. We consider a population of firms holding different knowledge expertise, and forming partnerships to conduct joint R&D. We assume that bringing together different expertise has positive va...

.•\bstract—Theoretical research suggests that large auditors have more incentive to issue accurate reports compared to small auditors (DeAngelo. 1981; Dye, 1993). Controiling for the client characteristics of large and small auditors, this paper shows that large auditors issue reports that are more accurate and more informative signals of financial distress. These findings are consistent with t...

in this research we seek to recognize the status of marketing information systems and its weaknesses in medium and large size food industries. we abandoned all organization diagnosis models and conducted mcleod and rogers model as one of the most popular models in similar researches. since marketing affairs is more important and sensible in food industry than others, the research was done in th...

The application of information technology can have positive and negative impacts on social capital. In this paper we discuss technologies which have the potential to foster social capital by matching human actors. The matching algorithms are based on the personal data describing the actors' behavior, background, qualification, or interests. Consequently, actors who are little known or even unkn...

An outlier is defined as an observation that is significantly different from the other data in its set. An auditor will employ many techniques, processes and tools to identify these entries, and data mining is one such medium through which the auditor can analyze information. The enormous amount of information contained within transactional processing systems' logs means that auditors must empl...

This study investigates the nature and extent to which managerial attitudes influence fraud risk perceptions, observations and experiences of audit partners. Using a sample of 5,603 client acceptance and audit continuance assessments at a Big Four audit firm in the Netherlands, this study finds that: (1) manager integrity, honesty, and ethics are considered by audit partners to be of highest im...

BACKGROUND Use of respiratory therapist (RT)-guided protocols enhances allocation of respiratory care. In the context that optimal protocol use requires a system for auditing respiratory care plans to assure adherence to protocols and expertise of the RTs generating the care plan, a live audit system has been in longstanding use in our Respiratory Therapy Consult Service. Growth in the number o...