Thesis (Ed. D.)--Illinois State University, 2004. / Title from title page screen, viewed Jan. 21, 2005. Dissertation Committee: Dent M. Rhodes (chair), Temba C. Bassoppo-Moyo, Kenneth F. Jerich, W. Max Rexroad. Includes bibliographical references (leaves 143-149) and abstract. Also available in print.

Thesis (MComm)--Stellenbosch University, 2013. / ENGLISH ABSTRACT: The objective of the study was to identify predictors of success in the SAICA Board Examination. The study considered various personality states and traits, cognitive ability, learning and study strategies and academic progress as predictors of academic success of auditing trainees writing the SAICA board examinations in order to qualify as Chartered Accountants. A detailed literature review was undertaken which identified that academic success has successfully been predicted by the Big Five personality traits, cognitive ability, by elements of psychological capital more specifically hope, efficacy, resiliency and optimism. The literature also confirmed the successful prediction of academic success through prior learning achievements and the implementation of study and learning strategies. The research study was an ex post facto, quantitative and exploratory study. The study sample consisted of a group of 126 auditing trainees from three of the Big Four auditing firms who were preparing to write the Public Practice Examination (“PPE”). These students were assessed by means of a test battery consisting of the Basic Traits Inventory, which assessed personality traits, the Ravens Advanced Progressive Matrix, which tested cognitive ability, the Psychological Capital Questionnaire in order to test positive psychology states, and the Learning and Study Strategies Inventory to test a number of study and learning techniques. The study also gathered biographical information pertaining to past academic results in terms of third year accounting marks and results from their Certificate in the Theory of Accounting. The study identified hope and auditing as strong predictors of success in the PPE SAICA Board examination. It went further to investigate the predictors of success in the qualifications leading up to the PPE. The study confirmed that third year accounting results is a strong predictor of success at the Certificate in the Theory of Accounting (CTA) level. A number of personality states and traits, study and learning strategies and indices of prior academic success, proved to be good predictors of success in the QE1 and PPE SAICA Board Examinations. It further identified prior academic progression as a successful predictor of success in the PPE. The overall conclusion of the study was that the success of the PPE cannot be considered in isolation, but rather based on the identified predictors of personality states and traits, study and learning strategies and academic progress throughout the academic career of an aspiring Chartered Accountant. / AFRIKAANSE OPSOMMING: Die doelwit van die studie was die identifisering van voorspellers ten opsigte van sukses in die SAICA Raadseksamen. Verskillende persoonlikheidstipes en -eienskappe, kognitiewe vermoë, leer- en studiemetodes, sowel as akademiese vordering is as voorspellers van akademiese sukses van ouditkundekwekelinge, wat die SAICA Raadseksamens aflê, ten einde as Geoktrooieerde Rekenmeesters te kwalifiseer, tydens die studie in ag geneem. 'n Volledige literatuurstudie is onderneem waartydens daar gevind is dat akademiese sukses suksesvol deur die "Groot Vyf" persoonliksheidseienskappe, kognitiewe vermoë, elemente van sielkundige kapitaal, en meer spesifiek hoop, selfbekwaamheid, veerkragtigheid en optimisme, voorspel kon word. Die literatuurstudie het ook die suksesvolle voorspelling van akademiese sukses deur middel van voorafgaande akademiese prestasies, sowel as die implementering van studiemetodes bevestig. Die navorsingstudie was 'n ex post facto, kwantitatiewe en eksploratiewe studie. Die steekproef het uit 'n groep van 126 ouditkunde kwekelinge, vanuit drie van die "Groot Vier" ouditeursmaatskappye bestaan. Die studente was in die proses van voorbereiding vir die aflê van die Public Practice Examination (PPE). Hierdie studente is geëvalueer deur middel van 'n toetsbattery wat bestaan het uit 'n Basic Traits-persoonlikheidsvraelys, die Ravens Advanced Progressive Matrix, wat kognitiewe vermoëns assesseer, die Psychological Capital-vraelys, wat aangewend word om die positiewe sielkundige toestand te evalueer, asook die Learning and Study Strategies Inventory om 'n aantal studie- en leermetodes te evalueer. Die studie het ook biografiese inligting ingesamel, wat verband hou met akademiese prestasie met betrekking tot die derdejaarsprestasie in rekeningkunde, asook akademiese sukses behaal tydens die Sertifikaat in die Teorie van Rekeningkunde. Die studie het hoop en ouditkunde as sterk voorspellers van akademiese sukses in die PPE geïdentifiseer. Verder het die studie ook ondersoek ingestel na akademiese sukses tydens die voorafgaande kwalifikasies in die aanloop tot die PPE, as voorspeller. Die studie het 'n aantal persoonlikheidstipes en -eienskappe, sowel as studie- en leermetodes as sterk voorspellers van akademiese sukses in die SAICA raadseksamens bevestig. Verder het die studie voorafgaande akademiese vordering as 'n suksesvolle voorspeller van akademiese sukses in die PPE geïdentifiseer. Die algemene gevolgtrekking van die studie is dat sukses in die PPE-Raadseksamen nie in isolasie oorweeg kan word nie, maar eerder gebaseer moet word op die geïdentifiseerde voorspellers van persoonlikheidstipes en -eienskappe, leer- en studiemetodes en akademiese sukses gedurende die totale akademiese loopbaan van 'n aspirant Geoktrooieerde Rekenmeester.

This thesis examines the politics of identity of women accountants in the UK who are mothers, by exploring the links between working in the accounting profession and the experience of motherhood. It takes a sociological approach to analyse how social, political, cultural and moral forces, in relation to accounting, motherhood and wider society, affect identity, or the self. The accounting profession is arguably a masculine enviromnent into which the accountant is socialised. Motherhood illustrates the tensions between an essentialist and a non-essentialist view of identity. The thesis explores the contradictions and juxtapositions between these two identities of accountant and mother, and the struggle of women to exercise agency within the confines of the profession. It uses a feminist methodological framework based on the subjective experience of women. As such, I present my own autobiographical account of being an accountant and mother, and the oral history narratives of fifteen other women, arguing that narrative forms an integral part of identity construction. The thesis concludes that the narrative approach and the use of oral histories has much to offer to accounting research and has important implications for our understanding of the interrelationships between accounting and motherhood. These include the emotions, transformations and constructions of identity of women accountants.

Submitted by Leonardo Barcellos (lpbarcellos@gmail.com) on 2017-06-20T00:02:43Z No. of bitstreams: 1 Final version - Dissertation paper - Leonardo Barcellos.pdf: 2615722 bytes, checksum: c5b3c3f34e1c9b8347aec530d34e7f74 (MD5) / Approved for entry into archive by ÁUREA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2017-06-21T16:00:26Z (GMT) No. of bitstreams: 1 Final version - Dissertation paper - Leonardo Barcellos.pdf: 2615722 bytes, checksum: c5b3c3f34e1c9b8347aec530d34e7f74 (MD5) / Made available in DSpace on 2017-07-05T12:25:37Z (GMT). No. of bitstreams: 1 Final version - Dissertation paper - Leonardo Barcellos.pdf: 2615722 bytes, checksum: c5b3c3f34e1c9b8347aec530d34e7f74 (MD5) Previous issue date: 2017-06-07 / This dissertation paper gathers three studies on the relationship between accounting practice and certified public accountants’ (CPAs) cognitive reflection abilities (CR-ability). The first chapter summarizes the three studies, presenting contextual information about how the research ideas and identification strategies relate to my doctoral studies. The study in the second chapter maps Brazilian CPAs’ CR-abilities to demographic characteristics, providing not only the foundational insights for the studies in the next chapters but also evidence that male and younger CPAs tend to present higher CR-abilities than female and older CPAs, as well as that employer firm size may determine CR-abilities of preparers and managers. The study in the third chapter applies a quasi-experimental approach to examine whether auditing practice is more likely to prevent CR-abilities decline than financial reports elaboration practice. The paper explores the unique counterfactual opportunity provided by the accounting setting to find that aging leads human beings to adapt information processing strategies towards Type 1 of reasoning in detriment of Type 2. But auditing practice may curb this trend. These findings make several contributions to psychology and accounting fields. The paper in the fourth chapter examines the influence of stable CPAs’ individual characteristics, i.e., CR-ability and professional experience in pressured firms, on the professional judgments behind the recognition of assets and cash flows arising from audiovisual content (AV-content). The findings suggest that CR-ability drives differential AV-content assets and cash flows classification at recognition and, ultimately, incomparable financial statements, but professional experience in pressured firms is likely to refrain such differences in the case of assets. Finally, I present my concluding remarks in the fifth chapter.

This is a qualitative study which draws on the interpretivist tradition to research the processes by which Chartered Accountant (CA) students begin to develop their sense of professional identity. The thesis draws upon recent research on identity in early professional learning, in particular the aspects of becoming and belonging through which people enter into a community of practice. The purpose of the research is to understand the developing professional identity of students of the Institute of Chartered Accountants of Scotland (CA Students). In order to develop this understanding, data gathered at a number of focus groups at which CA Students were the participants, have been analysed. The transcripts from these focus groups are the primary source of data. This was analysed thematically and metaphorically in order to explore the senses that CA Students were making of their own entry into the accountancy profession. The analysis was used inductively to produce a resulting theory which has developed as a Professional Identity Map of the CA Student (PIMCAS). It elaborates the processes that impact on the developing professional identity of the CA Student. The findings of the research illuminate the processes by which CA Students become and belong, in particular marking the influence of the Training Firm and the Individual Values of the CA Student. The notions of becoming and belonging underpin the stories the CA Students tell of how they understand their developing professional identity. The practical implication of the results of this research for the future training of CAs is finally explored.

Inledning: Under år 2004 beslutade BFN om att genomföra flera ändringar i sitt normgivningsarbete med syftet att få fler företags redovisning att harmonisera med den internationella utvecklingen. Beslutet resulterade i utvecklingen av K-regelverken. K3 beskrivs som huvudregelverket och är principbaserat vilket ställer högre krav på utövarna eftersom osäkerheten i hur reglerna ska appliceras och tolkas är större. Syfte: Studien ämnar öka förståelsen för hur institutionella strukturer kan ge förklaringar till hur revisorer och redovisningskonsulter arbetar givet osäkerhetsaspekten i det principbaserade K3-regelverket. Metod: En kvalitativ studie i form av semistrukturerade intervjuer med två revisorer och två redovisningskonsulter har genomförts. Intervjuerna spelades in och har i efterhand transkriberats för vidare analys. Intervjuerna genomfördes utifrån en upprättad intervjuguide i strävan efter så lika förutsättningar som möjligt. Empiri: Primärdata har samlats in genom att kvalitativa intervjuer har genomförts med revisorer och redovisningskonsulter som är verksamma på redovisningsbyråer av varierande storlek. Den gemensamma nämnaren för intervjurespondenterna är deras förståelse och erfarenhet av K3-regelverket vilket utgör grundstenen för intervjuernas utformning och innehåll. Slutsats och diskussion: Studien har visat att den institutionella teorin kan ge förklaringar till hur redovisningskonsulter och revisorer hanterar osäkerhet som uppstår till följd av K3- regelverkets principbaserade utformning. Det har framkommit att revisorer och redovisningskonsulter på många sätt både påverkas av, men också bidrar till det institutionella trycket som har format och fortsätter att forma redovisningsbranschen . / Introduction: In 2004, BFN decided to implement several changes in its standard-setting work with the aim of getting more companies' accounting to harmonize with international development. The decision resulted in the development of the K-regulations. K3 is described as the main regulation and is principle-based, which places higher demands on practitioners because the uncertainty in how the rules are to be applied and interpreted is greater. Purpose: The study aims to increase the understanding of how institutional structures can explain how accountants and accounting consultants work given the uncertainty factor in the principle based K3 regulation. Method: A qualitative study in the form of semi-structured interviews with two auditors and two accounting consultants has been conducted. The interviews were recorded and have subsequently been transcribed for further analysis. The interviews were conducted on the basis of an established interview guide in an effort to create as equal conditions as possible. Empirics: Primary data has been collected through qualitative interviews with two auditors and two accounting consultants who work at accounting firms of different sizes. The common denominator for the interviewees is their understanding and experience of the K3 regulation which is the cornerstone for the design and content of the interviews. Conclusion and discussion: The study has shown that the institutional theory can provide explanations for how accounting consultants and auditors handle uncertainty that arises as a result of the K3 regulations' principle-based design. It has emerged that auditors and accounting consultants are in many ways both influenced by, but also contribute to, the institutional pressure that has shaped and continues to shape the accounting industry.

The study examines the potential threat to an auditor’s independence in fact which may result from the extraordinarily favorable personal reputation (superstar status) of an audit client’s CEO This potential threat to an auditors’ independence is the result of a halo effect bias which can distort an individual’s judgment and behavior Accounting firms use a business risk audit approach which involves conducting a strategic risk assessment which assesses the overall threats to the business model of an audit client Prior research has demonstrated that the strategic risk assessment can bias the judgment of auditors pertaining to financial account level risk assessments For example, the Bernie Madoff Ponzi scheme demonstrated how an extraordinarily well respected individual with superstar status can distort the judgment of knowledgeable and normally skeptical individuals An experiment was conducted to examine the potential threat of a superstar CEO on an auditor’s independence as demonstrated by the ability to distort the judgment of the auditor during the performance of the strategic risk assessment In addition, the experiment was designed to examine whether the halo cognitive bias can lessen the impact that an auditor’s professional skepticism has on his or her judgment and behavior during the audit of a client’s financial statement Unlike other studies which have sought only to demonstrate that a cognitive bias exist which impairs auditor judgment; the study also examined whether the influence of a halo effect bias can be mitigated by the formal rating of audit evidence in a similar manner that was used by Embu and Finley (1977) to successfully mitigate a framing effect The experiment did not support the main hypothesis of the study that auditors assess the strategic risk at a lower risk level for firms that employ a superstar CEO than for those whom employ a non-superstar CEO This result may primarily be due to the inability of the scenario used in the experiment to sufficiently differentiate the characteristics of the superstar and non-superstar CEO Without establishing that the participants’ judgment was being distorted by a superstar CEO; the other hypotheses which involved testing a debiasing method to mitigate the halo effect caused by a superstar CEO and investigating whether a halo effect reduces the impact that auditors’ trait skepticism level has on their judgment could not be properly tested / Includes bibliography / Dissertation (PhD)--Florida Atlantic University, 2016 / FAU Electronic Theses and Dissertations Collection

I show that auditors experience cognitive dissonance when they fail to take appropriate professionally skeptical (hereafter PS) action in line with high PS judgment I specifically show that cognitive dissonance leads auditors to revise their attitudes on low ranking audit actions upward and lower their risk assessments, consequently, lower overall professional skepticism I also find that auditor cognitive dissonance leads to exaggerated ex-post auditor self-assessments professional skepticism Professional skepticism is fundamental to performing an audit according to auditing standards and critical to audit quality Extant research that investigates treatments to enhance professional skepticism predominantly treats both skeptical judgment and skeptical action as analogous outcomes of professional skepticism If, however, there is a breakdown between PS judgment and PS action, the overall benefits of these treatments will be trivial I show that cognitive dissonance due to the incongruence between PS judgments and PS actions leads to an unforeseeable corollary of lower overall professional skepticism I also demonstrate a specific mechanism of how auditor incentives lead to lower professional skepticism, hence, lower audit quality Both researchers and practitioners can benefit from this study by better understating the intricacies in the critical link between PS judgment and action Additionally, I provide an empirical investigation of the components in Nelson’s (2009) model of professional skepticism and extend the model to reflect the intricacies between PS judgment and PS action I test my hypotheses via a three-group research design with attitude change as a proxy measure of cognitive dissonance / Includes bibliography / Dissertation (PhD)--Florida Atlantic University, 2016 / FAU Electronic Theses and Dissertations Collection

Aim – The aim of this study is to explore how Management accountants (MAs) participate in strategic management processes nowadays and to explain reasons for potential differences in involvement of MAs in strategic management processes between different organizations.Method - The study is based on a multi-case study approach conducted among three independent companies in Sweden. The information from semi-structural interviews with MAs and archival data in form of job announcements for Senior MAs positions is used to analyze and cross-check the relationship. The time-horizon is cross-sectional.Findings - The study shows that involvement of MAs in strategic management processes varies a lot within organizations being influenced by the following factors: personal traits, business knowledge, relationship with management and established role. Some major variations on cross-company level are identified between subsidiary and HQ, and between representatives of different capital ownership forms.Conclusions - The study suggests that power imbalance in organizations hinders applying critical thinking and expressing objective opinion by MAs, that makes it difficult to claim a fully explicit business-partner role. Process of MAs’ involvement in the strategic management decision making presents a product of interrelation between two strategies for legitimizing of truth claims proposed by Heizmann and Olsson (2015): executing power of authority and executing power of expertise.

Den pågående digitaliseringen genomsyrar flera av samhällets olika yrkesområden och där dess inverkan inom redovisningsbranschen är påtaglig. Tidigare forskning menar att de större förändringarna har skett inom det senaste decenniet och efterfrågar därmed fler kvalitativa studier som berör området redovisningsekonomer och hur de uppfattar digitaliseringen i sin yrkesroll. Studien ämnar därmed att undersöka hur digitaliseringen påverkar svenska redovisningsekonomers arbetsmoment och vilken inverkan detta har på yrkesrollen. För att besvara syftet har en kvalitativ metod tillämpats i form av semistrukturerade intervjuer där urvalet bestod av sex redovisningsekonomer verksamma inom mindre redovisningsbyråer och företag. Det teoretiska ramverket som har använts grundar sig på Knudsens (2020) studie och hans fyra beståndsdelar som enligt honom utgör redovisning. Det teoretiska ramverket heter Modified framework for research on accounting. Studiens resultat påvisade att digitaliseringen har bidragit till att arbetsmoment kan utföras mer effektivt som därmed har lett till en förändrad yrkesroll. De traditionella arbetsmomenten går snabbare att utföra så att redovisningsekonomer numera kan ägna mer tid åt kvalificerade arbetsmoment som är mer värdeskapande. Andra faktorer som bidrar till en förändrad yrkesroll är att de upplever en högre efterfrågan av digitala kunskaper från både branschen och kunder. Dessa är bidragande faktorer till att de numera beskriver sin yrkesroll mer som rådgivare alternativt systemvetare. Effektiviseringsmöjligheter är inte ett unikt resultat för denna studie då effektivitet är i likhet med vad många andra forskare redan kommit fram till. Digitaliseringen är en pågående process som öppnar upp för just effektivisering, nya möjligheter och utmaningar samt mål, där redovisningsekonomer måste lära sig att navigera bland dessa. Vårt teoretiska bidrag blir således att det blir svårt att prata om redovisningsekonomen i singular med anledning av att redovisningsekonomer anammar digitaliseringen på olika sätt som därmed får en varierad inverkan på yrkesrollen. För en fortsatt konkurrenskraft i branschen kan redovisningsekonomer dock inte bortse från digitaliseringen. / The ongoing digitalization permeates several occupations within the society, where its impact within the accounting sector is palpable. Earlier research suggests that major changes have taken place in the last decade and are calling for more qualitative studies connected to the role of the accountant and how they perceive digitalization within their profession. The purpose of this study is therefore to investigate how the digitalization affects Swedish accountants’ work tasks and what the role this plays in their occupational role. To answer the purpose, a qualitative method has been applied in the form of semi-structured interviews, where the selection consisted of six accountants, operating in small-sized accounting firms and companies. The theoretical foundational framework is built on Knudsen’s (2020) study and the four keycomponents that, according to him, constitute accounting. The name of the theoretical framework is Modified framework for research on accounting. The result of the study showed that the digitalization has contributed to the fact that tasks can be executed with more efficiency, leading to the change of the role of the accountant. The traditional tasks are quicker to perform so that the accountant can devote more time to more skilled tasks, creating more value in their role. Other factors contributing to a change of the role are that the accountants are experiencing a higher demand for digital literacy, both from the sector and clients alike. These are contributing factors to the fact that they nowadays describe their professional role lean more of business consultants or systems engineers. However, efficiency is not an exceptional result for this study as it is similar to what many other researchers have already concluded. Digitalization is an ongoing process that opens up for efficiency, new opportunities and challenges, and goals, where accounting economists must learn to navigate among these. Our theoretical contribution is the difficulty in terms of talking about the accounting economist in a singular form since accounting economists adopt digitalization in different ways which have a varying impact on the professional role. For continued competitiveness in the industry, accounting economists can thus not ignore digitalization.