Download e-book for iPad: Advances in Accounting, Vol. 23 by Philip M. J. Reckers

By Philip M. J. Reckers

ISBN-10: 008055329X

ISBN-13: 9780080553290

ISBN-10: 0762314257

ISBN-13: 9780762314256

This sequence specializes in the educational and theoretical facet of the occupation within the parts of monetary accounting, accounting schooling and auditing. Articles diversity from empirical and analytical, to the improvement of latest applied sciences. Advances in Accounting is now to be had on-line at ScienceDirect - full-text on-line from quantity 17 onwards.

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In: R. Barrell, G. Mason & M. O’Mahoney (Eds), Productivity, innovation and economic performance (pp. 177–198). Cambridge: Cambridge University Press. Hall, B. , & Ziedonis, R. H. (2001). S. semiconductor industry, 1979–1995. RAND Journal of Economics, 32, 101–128. , Richardson, V. , & Scholz, S. (2001). Value relevance of nonfinancial information: The case of patent data. Review of Quantitative Finance and Accounting, 17, 223–235. , Hoskisson, R. , & Ireland, R. D. (1994). A midrange theory of the interactive effects on innovation and firm performance in product diversified firms.

The coefficient of the leverage variable is negative and statistically significant at the 1% level. This again is consistent with past studies that show a negative association between leverage and Tobin’s q. The coefficient of the asset variable is not statistically significant. The coefficient of the research expenditure variable (RDit) can be considered to be only marginally significant (significant at the 10% level). 055) is significant at 5% level. This provides evidence that patents filed in the United States also have a positive association with Tobin’s q as predicted in our hypothesis H1b.

Moreover, auditors who use narratives are more likely to overlook internal control weaknesses than auditors who use questionnaires (Bierstaker & Thibodeau, 2006), perhaps because questionnaires provide a comprehensive approach to assist auditors in gathering information about internal control. Given these recent changes in the auditing environment, it is difficult to predict whether auditors are more apt to use single or multiple documentation formats. This leads to the fourth research question: RQ4.

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Advances in Accounting, Vol. 23 by Philip M. J. Reckers

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