東華大學圖書館 |

語系: 繁體中文

說明(常見問題)

回圖書館首頁

手機版館藏查詢

登入

回首頁

切換: 標籤 | MARC模式 | ISBD

A quantitative study of the impact o...

Harris, Arlene E.

FindBook

Google Book

Amazon

博客來

A quantitative study of the impact of CFO and auditor turnover on internal control weaknesses.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	A quantitative study of the impact of CFO and auditor turnover on internal control weaknesses./
作者:	Harris, Arlene E.
出版者:	Ann Arbor : ProQuest Dissertations & Theses, : 2017,
面頁冊數:	111 p.
附註:	Source: Dissertation Abstracts International, Volume: 78-07(E), Section: A.
Contained By:	Dissertation Abstracts International78-07A(E).
標題:	Accounting. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=10254236
ISBN:	9781369513912

A quantitative study of the impact of CFO and auditor turnover on internal control weaknesses.
Harris, Arlene E.

A quantitative study of the impact of CFO and auditor turnover on internal control weaknesses. - Ann Arbor : ProQuest Dissertations & Theses, 2017 - 111 p.

Source: Dissertation Abstracts International, Volume: 78-07(E), Section: A.

Thesis (D.B.A.)--Capella University, 2017.

Internal controls have been and continue to be an important concern for companies, shareholders, and accounting professionals. Strong internal controls enable managers and upper-level accountants to ensure the integrity of the financial data and assist in making strategic decisions within the company to maintain a competitive advantage. The present study sought to answer the research question: To what extent does Chief Financial Officer (CFO) turnover and auditor turnover relate to internal control weaknesses for public companies that have reported weaknesses from 2010 to 2013, controlling for company size? To answer the research question, secondary data obtained through Audit Analytics were analyzed using multiple linear regressions. Data were collected for companies that reported one or more internal control weaknesses each year between 2010 and 2013. Companies were categorized as large or small based on their accelerated or non-accelerated filing status. Only companies that maintained the same filing status for all 4 years and experienced an auditor or CFO change during the selected time period were included in the sample. A statistically significant correlation was found between CFO turnover and internal control weaknesses when factoring in company size. Specifically, company size was linked to the number of internal control weaknesses with larger companies reporting significantly fewer internal control weaknesses than smaller companies. More research is necessary to understand which characteristics of small and large companies may relate to internal control weaknesses. However, regardless of company size, the present research suggests that organizations can use agency theory to strengthen their internal controls and reduce vulnerabilities by improving governance over individual roles and responsibilities.

ISBN: 9781369513912Subjects--Topical Terms:

557516
Accounting.

A quantitative study of the impact of CFO and auditor turnover on internal control weaknesses.
LDR:02803nmm a2200301 4500 001 2156034
005 20180517123954.5
008 190424s2017 ||||||||||||||||| ||eng d
020 $a 9781369513912
035 $a (MiAaPQ)AAI10254236
035 $a (MiAaPQ)capella:19207
035 $a AAI10254236
040 $a MiAaPQ $c MiAaPQ
100 1 $a Harris, Arlene E. $3 3343798
245 1 2 $a A quantitative study of the impact of CFO and auditor turnover on internal control weaknesses.
260 1 $a Ann Arbor : $b ProQuest Dissertations & Theses, $c 2017
300 $a 111 p.
500 $a Source: Dissertation Abstracts International, Volume: 78-07(E), Section: A.
500 $a Adviser: Douglas Smith.
502 $a Thesis (D.B.A.)--Capella University, 2017.
520 $a Internal controls have been and continue to be an important concern for companies, shareholders, and accounting professionals. Strong internal controls enable managers and upper-level accountants to ensure the integrity of the financial data and assist in making strategic decisions within the company to maintain a competitive advantage. The present study sought to answer the research question: To what extent does Chief Financial Officer (CFO) turnover and auditor turnover relate to internal control weaknesses for public companies that have reported weaknesses from 2010 to 2013, controlling for company size? To answer the research question, secondary data obtained through Audit Analytics were analyzed using multiple linear regressions. Data were collected for companies that reported one or more internal control weaknesses each year between 2010 and 2013. Companies were categorized as large or small based on their accelerated or non-accelerated filing status. Only companies that maintained the same filing status for all 4 years and experienced an auditor or CFO change during the selected time period were included in the sample. A statistically significant correlation was found between CFO turnover and internal control weaknesses when factoring in company size. Specifically, company size was linked to the number of internal control weaknesses with larger companies reporting significantly fewer internal control weaknesses than smaller companies. More research is necessary to understand which characteristics of small and large companies may relate to internal control weaknesses. However, regardless of company size, the present research suggests that organizations can use agency theory to strengthen their internal controls and reduce vulnerabilities by improving governance over individual roles and responsibilities.
590 $a School code: 1351.
650 4 $a Accounting. $3 557516
650 4 $a Business education. $3 543396
690 $a 0272
690 $a 0688
710 2 $a Capella University. $b Business and Technology. $3 2095645
773 0 $t Dissertation Abstracts International $g 78-07A(E).
790 $a 1351
791 $a D.B.A.
792 $a 2017
793 $a English
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=10254236