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Reporting Process (reporting + process)
Selected AbstractsMarket Response to Earnings Surprises Conditional on Reasons for an Auditor Change,CONTEMPORARY ACCOUNTING RESEARCH, Issue 2 2002Karl E. Hackenbrack Abstract Our interest in this study is the relative informativeness of earnings announcements reported before and after Form 8-K disclosures of the reason for an auditor change. We appeal to several models that predict that the market's response to an earnings surprise is positively related to the perceived precision of the earnings report. We predict that the Form 8-K reason disclosures aid investors in updating their expectations of earnings precision by providing useful information about the financial reporting process that produces the earnings report. For 802 auditor changes from late 1991 through late 1997, the average price response per unit of earnings surprise is lower subsequent to an auditor change for companies that switched for disagreement-related or fee-related reasons and higher for those that switched for service-related reasons. This paper provides further evidence on the effects of differential earnings quality on differences in the returns-earnings relation across companies and over time as well as the efficacy of Form 8-K disclosures of reasons for auditor changes. [source] INTERACTIONS AND INTERROGATIONS: NEGOTIATING AND PERFORMING VALUE FOR MONEY REPORTSFINANCIAL ACCOUNTABILITY & MANAGEMENT, Issue 3 2007Nina Sharma This paper explores the interactions, mediations and interrogations at play by the different actors involved in the final stages of the Value for Money reporting process. The VFM auditing arena is a complex setting with groups of actors carrying out various and at times, conflicting roles. Drawing on the dramaturgical writings of Goffman, the paper examines the ways in which these actors create and manage impressions of themselves. Differences in style, tone and rhetoric are analysed to understand the way in which key parties perform to their audiences. The paper shows how the cautionary style of VFM reports is mediated with the auditees and then elaborated and improvised by the Public Accounts Committee to construct drama into the final accountability process. It is argued that through the process of writing and presenting VFM reports, auditors, MPs and auditees perform roles to manage their identities and address expectations of their audiences. [source] To What Extent Does the Financial Reporting Process Curb Earnings Surprise Games?JOURNAL OF ACCOUNTING RESEARCH, Issue 5 2007LAWRENCE D. BROWN ABSTRACT Managers play earnings surprise games to avoid negative earnings surprises by managing earnings upward or by managing analysts' earnings expectations downward. We investigate the effectiveness of the financial reporting process at restraining earnings surprise games. Because the annual reporting process is subject to an independent audit and more rigorous expense recognition rules than interim reporting, it provides managers with fewer opportunities to manage earnings upward. We document that, relative to interim reporting, annual reporting reduces the likelihood of income-increasing earnings management and, to a lesser extent, of negative surprise avoidance, but increases the magnitude of downward expectations management. Our findings suggest that regulatory attempts to monitor corporations' internal checks and balances are likely to be more effective at curbing upward earnings management than at mitigating negative surprise avoidance. [source] Why rape survivors participate in the criminal justice system,JOURNAL OF COMMUNITY PSYCHOLOGY, Issue 2 2010Debra Patterson After a rape, survivors may seek help from multiple community organizations including the criminal justice system (CJS). Research has found that few survivors report their assaults to the police and of those who do report, many withdraw their participation during the investigation. However, relatively little is known about the factors that lead survivors to participate in the CJS, and how other community services provided by forensic nurses or victim advocates may also help encourage survivor engagement. In the current study, 20 survivors who reported their victimizations to police within a large Midwest county were interviewed about the factors that influenced their involvement in the CJS. Further, we examined the role that the police, forensic nurses, and victim advocates played in their participation. Using qualitative analyses, our findings suggest that informal supports hold a strong role in the reporting process and formal supports are influential in survivors' engagement in the investigational process. © 2010 Wiley Periodicals, Inc. [source] Current issues challenging the professionJOURNAL OF CORPORATE ACCOUNTING & FINANCE, Issue 4 2010Jack T. Ciesielski The American Institute of Certified Public Accountants held its annual Current Securities and Exchange Commission and Public Company Accounting Oversight Board Conference on December 7,9, 2009. As auditors deal with various client accounting issues, and serve as gatekeepers in the whole financial reporting process, the topics presented at the conference serve as reminders for smart auditors,who incorporate them into their audit plans. The authors provide an overview of the issues and challenges discussed at the conference. © 2010 Wiley Periodicals, Inc. [source] Internet use for corporate environmental reporting: current challenges,technical benefits,practical guidanceBUSINESS STRATEGY AND THE ENVIRONMENT, Issue 3 2002Ralf Isenmann The huge opportunities of using the internet for corporate reporting are arranged in a comprehensive system of technical benefits. In order to give a tangible example and describe practical use thoroughly, the benefits are focused on environmental reporting but they can be transferred in major parts also to financial, social or sustainability reporting,seen as a currently emerging trend towards integrated financial, environmental and social reporting. In more detail, the system of internet-specific benefits is illustrated by four main categories: benefits concerning the underlying purposes of publishing reports, benefits concerning the entire reporting process, benefits concerning the report contents and benefits concerning the report design. In terms of corporate reporting, professional internet use will enhance the way in which companies give information, communicate and manage their business internally and externally, benefiting all members involved that are reporting companies, addressed key target groups and other stakeholders such as standard setting institutions and benchmarking organizations. Copyright © 2002 John Wiley & Sons, Ltd. and ERP Environment [source] Personal disciplinary history and views of physical punishment: implications for training mandated reportersCHILD ABUSE REVIEW, Issue 4 2005Cheryl Bluestone Abstract Many nations, including the US, Australia, and Canada, have developed legislation at the local or national level to require selected professionals to report all cases of suspected child abuse as part of the system to prevent serious injuries or fatalities. In many states of the US, including New York, child service professionals must take a training course to ensure that they are aware of their legal obligations as mandated reporters. Completion of the course is often a prerequisite to obtain certification to practise in one's field. Despite this rudimentary training, many cases of suspected abuse are not reported. Moreover, many child abuse professionals experience confusion and emotional distress in dealing with the reporting process (Buckley, 2000). While training that considers potential influences on reporting can be effective in addressing some of these issues (Hawkins et al., 2001), there are few studies of the effectiveness of current training curricula (Alvarez et al., 2004). This preliminary investigation was conducted with 80 nursing and education students, an identified group of prospective mandated reporters. We examined the potential influence of childhood disciplinary experiences and their appraisal as these factors may relate to views of discipline and abuse. The findings revealed that history of childhood experiences with discipline, in conjunction with appraisals of rejection, accounted for a small, but significant amount of the variance in students' current beliefs about appropriate discipline. The findings are considered in the context of findings about training for professionals who are in a position to report suspected child abuse. When considered with that literature, these findings suggest that disciplinary history should be considered in the context of evaluations of the effectiveness of training curricula for mandated reporters. Copyright © 2005 John Wiley & Sons, Ltd. [source] Reducing the Compliance Burden of Non-profit Organisations: Cutting Red TapeAUSTRALIAN JOURNAL OF PUBLIC ADMINISTRATION, Issue 1 2009Myles McGregor-Lowndes Australian governments now rely on the non-profit sector to provide essential services. Yet, anecdotally, the compliance burden imposed by governments consumes scarce service delivery resources. This study quantifies the cost of government generated paperwork for Queensland non-profit organisations. Fourteen non-profits kept logs to record government paperwork over 12 months. The non-profits also provided their experiences of government paperwork and in particular grant submission and reporting processes. The study finds that government grant paperwork forms the bulk of a non-profits total paperwork burden with grant submissions being the most costly to complete. Costs are clearly regressive with small non-profits bearing a significantly higher burden. Governments need to lead the way and empower the non-profit sector by reducing this administrative burden and releasing the funds for direct service provision. [source] | |||||||||||||