Download Advances in Accounting, Volume 23, 2008 by Elsevier PDF

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This sequence specializes in the tutorial and theoretical part of the occupation within the components of economic accounting, accounting schooling and auditing. Articles variety from empirical and analytical, to the advance of latest applied sciences.

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Industry effects and appropriability measures in the stockmarket’s valuation of R&D and patents. American Economic Review, 78, 419–423. Conner, K. (1991). Theory of the firm: Firm resources and other economic theories. Journal of Management, 17, 121–154. Connolly, R. , & Hirschey, M. (1988). Market value and patents: A Bayesian approach. Economics Letters, 27, 83–87. Connolly, R. , & Hirschey, M. (1990). Firm size and R&D effectiveness. Economic Letters, 32, 277–281. Dekker, H. C. (2003). Value chain analysis in interfirm relationships: A field study.

First, we acknowledge certain construct limitations. Due to data limitations, we asked auditors to selfreport the extent of their internal control documentation usage. , 2003). Similarly, to obtain data from a wide variety of firms, we collected data at the individual level, consistent with prior research (Bierstaker & Wright, 2004). Future research using firm-level data is needed to confirm our findings. Finally, internal control documentation choice may depend upon prior year choice and/or firm policy.

Results indicated that only questionnaire usage differed between regional and local firms. 10. Generalized weighted least squares regression models (Format Usage=f (firm size, client IT complexity, and auditor IT expertise)) were also run to determine if results hold when the factors associated with documentation format usage are examined simultaneously. Results suggest that the effect of firm size is stronger than client IT complexity for flowcharts, matrices, and process mapping. In addition, the firm size effect is stronger than auditor IT expertise for flowcharts.

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