Disclosure Choices of Foreign Registrants in the United States
Disclosure, Foreign registrants, Disclosure requirements, Filings
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Expectation-Formation Guidance in the Auditor's Review of Interim Financial Information
Linda S. McDaniel, William R. Kinney, Jr., Expectation-Formation Guidance in the Auditor's Review of Interim Financial Information, Journal of Accounting Research, Vol. 33, No. 1 (Spring, 1995), pp. 59-76
Loss Contingency Reports and Stock Prices: An Empirical Study
Disclosures, Loss contingency, Stock price response, Earnings quality
Regression Analysis in Auditing: A Comparison of Alternative Investigation Rules
William R. Kinney, Jr., Gerald L. Salamon, Regression Analysis in Auditing: A Comparison of Alternative Investigation Rules, Journal of Accounting Research, Vol. 20, No. 2, Part I (Autumn, 1982), pp. 350-366
The Decision-Theory Approach to Audit Sampling: An Extension and Application to Receivables Confirmation
Auditing, Sampling, Substantive test, Receivables
Judgmental evaluation of sample results: A study of the type and severity of errors made by practicing CPAs
Capital market seasonality: The case of stock returns
In this paper we present evidence on the existence of seasonality in monthly rates of return on the New York Stock Exchange from 1904–1974. With the exception of the 1929–1940 period, there are statistically significant differences in mean returns among months due primarily to large January returns. Dispersion measures reveal no consistent seasonal patterns and the characteristic exponent seems invariant among months. We also explore possible implications of the observed seasonality for the capital asset pricing model and other research.
Research on Credible Financial Reporting 1961-99: The Contributions of Professor Nicholas Dopuch
William Kinney, Robert Libby, Research on Credible Financial Reporting 1961-99: The Contributions of Professor Nicholas Dopuch, Journal of Accounting Research, Vol. 37, Studies on Credible Financial Reporting (1999), pp. 1-15
The Effect of Ambiguity on Loss Contingency Reporting Judgments
[This paper reports the results of an experiment that examines the influence of uncertainty about the probability that a future loss will occur ("ambiguity") on auditors' and financial statement users' judgments about appropriate reference to contingent losses in audit reports. Application of Einhorn and Hogarth's (1985) ambiguity model suggests that, with respect to losses of low (high) probability, both auditors and users will act as if an ambiguous probability of loss is higher (lower) than a precise probability of the same magnitude, thus demonstrating a conservative (unconservative) reaction to ambiguity. In addition, since auditors may jeopardize client relations when they unnecessarily make audit report reference to contingent losses, auditors may react less conservatively to ambiguity than do users. The results of the experiment support these predictions.]
Research in the Auditor's Opinion Formulation Process: State of the Art.
ABSTRACT: This paper reviews auditing research on the process by which auditors form their opinions on financial statements. A structure for this research is provided to organize the review and to provide insights into areas where research is needed. This structure is obtained by cross-classifying steps in theory development and steps in the opinion formulating process. While several important lines of research have begun, the primary conclusion is that a great deal of potentially important research has not been performed.