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Article
Publication date: 1 March 2000

David H. Sinason

Public administration theory suggests that increased accountability in the public sector influences the auditor to lower materiality levels; thereby increasing the audit sample…

251

Abstract

Public administration theory suggests that increased accountability in the public sector influences the auditor to lower materiality levels; thereby increasing the audit sample size; which decreases the likelihood of an inappropriate opinion. Accounting theory posits that engagement risk leads the auditor to lower materiality levels to decrease the likelihood of rendering an inappropriate opinion, in an effort to avoid litigation. The results of this study indicate, that in public sector entities, accountability guides the auditors’ materiality decisions.

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Journal of Public Budgeting, Accounting & Financial Management, vol. 12 no. 1
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 28 October 2001

David H. Sinason, Jefferson P. Jones and Sandra Waller Shelton

The purpose of this study is to examine the duration of the auditor’s relationship with a client and factors that affect audit firm tenure. The duration of the auditor and client…

820

Abstract

The purpose of this study is to examine the duration of the auditor’s relationship with a client and factors that affect audit firm tenure. The duration of the auditor and client relationship has been cited as possibly affecting the risk of a loss of auditor independence. Also, audit firm tenure has been used as an independent variable in several studies with variations on the characterization of a “long auditor‐client association.” However, little is known about the duration of the auditor’s relationship with a client. Generally, no empirical justification is provided for the treatment of the variable and no consideration is included for auditor or client factors that may affect the relationship. This study evaluates the duration of the auditor relationship with a client and determines which factors contribute to changes in that relationship. In an examination of 16,976 COMPUSTAT companies over a twentyyear period, the mean duration of audit tenure is found to be more than six years. However, audit tenure is affected by client size, client growth rate, and type of audit firm involved in the change of auditor. Audit tenure is not affected by audit firm size, client risk, or audit opinion.

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American Journal of Business, vol. 16 no. 2
Type: Research Article
ISSN: 1935-519X

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Article
Publication date: 1 November 2000

W.S Hopwood, D. Sinason and R.R Tucker

Emphasizes that although electronic commerce continues to grow, with it come many problems including the worry of security over the Internet. Presents a systematic approach to…

1450

Abstract

Emphasizes that although electronic commerce continues to grow, with it come many problems including the worry of security over the Internet. Presents a systematic approach to developing and continuously improving Web security systems — allowing for enterprise‐wide controls regarding security risks. Goes into much detail regarding systems, security and design.

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Managerial Finance, vol. 26 no. 11
Type: Research Article
ISSN: 0307-4358

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Article
Publication date: 30 October 2009

David H. Sinason, Sally A. Webber and Alex Nikitkov

The need for reliable information for decision makers is a fundamental principle underlying the demand for audit and assurance services. Yet, individuals and companies often do…

612

Abstract

Purpose

The need for reliable information for decision makers is a fundamental principle underlying the demand for audit and assurance services. Yet, individuals and companies often do not understand the value that users place on independent third‐party assurance. This paper aims to address this issue.

Design/methodology/approach

This paper uses the market for baseball cards to provide an empirical analysis of the value users associate with third‐party assurance services. Paired observations for baseball cards are identified on eBay; one with a third‐party assurance regarding its quality and one with only the seller's statement.

Findings

Comparative analysis indicates that bidders are willing to pay significantly more for the items when third‐party assurance was provided.

Originality/value

These findings indicate that third‐party assurance is valued by consumers, and where information asymmetry exists between buyer and seller, sellers should consider the use of third‐party assurance to increase sale price.

Details

Management Research News, vol. 32 no. 12
Type: Research Article
ISSN: 0140-9174

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Article
Publication date: 18 April 2022

David O'Driscoll

This paper aims to discuss the work of Dr Valerie Sinason and her contribution to working with people with an intellectual disability with psychotherapy.

89

Abstract

Purpose

This paper aims to discuss the work of Dr Valerie Sinason and her contribution to working with people with an intellectual disability with psychotherapy.

Design/methodology/approach

Dr Valerie Sinason is a psychoanalyst, and the author is trained in psychoanalytic psychotherapy.

Findings

The author believes there is important value in reading Valerie Sinason's contribution to the literature of psychotherapy with people with intellectual disabilities.

Originality/value

It is a review of Sinason’s contribution, and the author believes she's very original and important thinker.

Details

Advances in Mental Health and Intellectual Disabilities, vol. 16 no. 3
Type: Research Article
ISSN: 2044-1282

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Article
Publication date: 10 December 2009

David O'Driscoll

Individual psychodynamic psychotherapy for people with learning disabilities has been more available since the 1980s, with numerous case studies and reports of effectiveness, yet…

384

Abstract

Individual psychodynamic psychotherapy for people with learning disabilities has been more available since the 1980s, with numerous case studies and reports of effectiveness, yet little is know about the history of psychodynamic psychotherapy. This paper is a historical account of the international development of psychodynamic psychotherapy for people with learning disabilities. It discusses some of the clinicians' case reports, views and conclusions. It is important that, as therapists, we continue to learn and develop. This is a story of ‘opportunities lost’. Although a number of therapists were well‐placed to develop psychotherapy as a valuable treatment option, it did not happen. The paper discusses the reasons, ranging from widespread therapeutic pessimism to inability in the therapist to process the ‘disability transference’. It outlines the various British contributions before and since the ground‐breaking and well‐known work of Valerie Sinason, whose 1992 book is still the most influential contribution. Psychodynamic psychotherapy has developed more of a tradition than other therapy approaches in this field, but there is still only sparse literature on and recognition of this work.

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Advances in Mental Health and Learning Disabilities, vol. 3 no. 4
Type: Research Article
ISSN: 1753-0180

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Book part
Publication date: 4 January 2019

Thomas D. Dowdell, David N. Herda, Mina J. Pizzini and Laura Trude

This study examines the scholarly output of accounting researchers in the periods surrounding a change in university affiliation. Our expectation that publishing activity will…

Abstract

This study examines the scholarly output of accounting researchers in the periods surrounding a change in university affiliation. Our expectation that publishing activity will increase in periods around an institutional change is based on expectancy theories and informed by studies on the contract year performances of professional athletes. Using a sample of 635 accounting professors who switched universities between 2008 and 2014, the authors find evidence that accounting authors who switch universities publish more in the years around a switch compared with other years. Our research contributes to the literature on changes in university affiliation by documenting a contract year phenomenon operating within accounting academia. Practical implications for college administrators are also discussed.

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Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78756-540-1

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Book part
Publication date: 26 October 2016

Daryl M. Guffey

This paper ranks university faculties, accounting doctoral programs, individual behavioral accounting researchers, and the most influential articles based on Google Scholar…

Abstract

This paper ranks university faculties, accounting doctoral programs, individual behavioral accounting researchers, and the most influential articles based on Google Scholar citations to publications in Advances in Accounting Behavioral Research (AABR). All articles published in AABR in its first 15 volumes are included and four citation metrics are used. The paper identifies the articles, authors, faculties, and doctoral programs that made the greatest contribution to the development of AABR. Such an analysis provides a useful basis for understanding the direction the journal has taken and how it has contributed to the literature (Meyer & Rigsby, 2001). The h-index and m-index for AABR indicates it compares favorably among its peers. Potential doctoral students with an interest in behavioral accounting research, “new” accounting faculty with an interest in behavioral accounting research, current behavioral accounting research faculty, department chairs, deans, and other administrators will find these results informative.

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78560-977-0

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Article
Publication date: 1 November 2000

Carl Pacini, William Hillison and David Sinason

Examines the legal environment of the UK, Canada, Australia, New Zealand and the USA with respect to auditor liability. Provides an understanding of the legal risks to accountants…

3976

Abstract

Examines the legal environment of the UK, Canada, Australia, New Zealand and the USA with respect to auditor liability. Provides an understanding of the legal risks to accountants associated with third‐party uses of audited financial statements by contrasting accounting liability for negligent misrepresentation in various US settings with those of the four other nations. Liability pressure has been very acute and litigation in the five countries has increased. Evidence supports a trend towards limiting third‐party liability to accountants.

Details

Managerial Auditing Journal, vol. 15 no. 8
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 9 January 2007

Carl Pacini, Li Hui Qiu and David Sinason

This paper seeks to provide auditors, forensic accountants, investigators, regulators, financial managers, lawyers, law enforcement personnel, academics, and others with a basic…

739

Abstract

Purpose

This paper seeks to provide auditors, forensic accountants, investigators, regulators, financial managers, lawyers, law enforcement personnel, academics, and others with a basic overview of the steps in and elements of a qui tam legal claim, limitations on a qui tam claim, protection for a whistleblower employee, and the role of qui tam litigation in the fight against fraud.

Design/methodology/approach

A sample of types of recent qui tam fraud cases is highlighted for the reader. The steps in filing a qui tam claim are described along with the limitations of pursuing such a lawsuit. The paper includes a statutory and legal case study analysis of each required element of proof in a qui tam claim. Analysis of actual qui tam court cases illustrates the importance of private civil lawsuits in combating fraud committed against the US Government.

Findings

This paper provides readers with information about the substantial recoveries earned by successful qui tam plaintiffs. Also, the necessary steps in and elements of a qui tam suit are revealed. Technical legal details of various federal court rulings are distilled for readers. The important role of this unique type of lawsuit in the arsenal of those who fight against government fraud is emphasized.

Originality/value

This paper fills an identified need to inform those involved in the fight against economic crime about an important tool that uncovers and deters fraud against the federal government.

Details

Journal of Financial Crime, vol. 14 no. 1
Type: Research Article
ISSN: 1359-0790

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