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Author:Mohammad J. Abdolmohammadi , Stefanie L. Tate
Data Source:[J].Advances in Accounting, incorporating Advances in International Accounting, 2014, Vol.30 (1), pp.75-80Elsevier
Abstract:Abstract(#br)This paper examines whether certain provisions of the Sarbanes–Oxley Act (SOX, 2002) should be expanded to include state and local governmental entities. Surveying governmental financial officials (GFOs) and their external auditors to gauge support for SOX-like ...
Author:Mohammad J. Abdolmohammadi , Scott R. Boss
Data Source:[J].International Journal of Accounting Information Systems, 2010, Vol.11 (3), pp.140-151Elsevier
Abstract:Abstract(#br)Responses from a large sample of 1029 chief audit executives (CAEs) from Australia, Canada, New Zealand, the UK/Ireland, and the US are used to estimate the proportion of time spent by the internal audit functions (IAFs) on information technology (IT) audits. The sam...
Author:Mohammad J. Abdolmohammadi , Jane Fedorowicz , Ophera Davis
Data Source:[J].Journal of Accounting Education, 2010, Vol.27 (4), pp.185-196Elsevier
Abstract:Abstract(#br)Recent attention to accountants’ ethics in the news, in professional practice, and by academia leads to questions about the ethical and cognitive characterization of students selecting accounting careers. We employ the Myers/Briggs Type Indicator (MBTI) for asse...
Author:Mohammad J. Abdolmohammadi , Gerrit Sarens
Data Source:[J].International Journal of Accounting, 2011, Vol.46 (4), pp.365-389Elsevier
Abstract:Abstract(#br)Using a large sample of chief audit executives and internal audit managers from 19 countries, we investigate potential associations between cultural dimensions and variations in perceived use/compliance with the internal auditing standards. We find uncertainty a...
Author:Mohammad J. Abdolmohammadi , M. Francis Reeves
Data Source:[J].Teaching Business Ethics, 2000, Vol.4 (3), pp.269-284Springer
Abstract:Abstract(#br)In this study, we present evidence on the changes inethical cognition of business students over afour-year period. We use the Principled Score(P-score) of the Defining Issues Test to measure thischange. Specifically, we first compare the P-scores ofstudents at the en...
Author:Mohammad J. Abdolmohammadi , David R. L. Gabhart , M. Francis Reeves
Data Source:[J].Journal of Business Ethics, 1997, Vol.16 (16), pp.1717-1725Springer
Abstract:Abstract(#br)This study provides evidence regarding the level of ethical cognition of business students at the entry to college as compared to a national norm. It also provides comparative evidence on the effects of group versus individual ethical cognition upon completion of a b...
Author:Mohammad J. Abdolmohammadi , C. Richard Baker
Data Source:[J].Journal of Business Ethics, 2006, Vol.69 (1), pp.11-25Springer
Abstract:Abstract(#br)This paper examines relationships between accountants’ personal values and their moral reasoning. In particular, we hypothesize that there is an inverse relationship between accountants’ “Conformity” values and principled moral reasoning. This investigation...
Author:Mohammad J. Abdolmohammadi , William J. Read , D. Paul Scarbrough
Data Source:[J].Journal of Business Ethics, 2003, Vol.42 (1), pp.71-81Springer
Abstract:Abstract(#br)Recent business headlines, particularly those related to the collapsed energy-trading giant, Enron and its auditor, Arthur Andersen raise concerns about accountants' ethical reasoning. We propose, and provide evidence from 90 new auditors from Big-Five accounting fir...
Author:Sangphill Kim , Mohammad J. Abdolmohammadi , Lawrence A. Klein
Data Source:[J].Review of Quantitative Finance and Accounting, 1996, Vol.6 (2), pp.133-147Springer
Abstract:Abstract(#br)Cost-volume-profit analysis has focused on the firm's short-run output decision assuming that the manager maximizes the firm's objective function rather than his or her own. This study argues that the decision problem facing the manager is to determine not only the l...

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