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