University of Texas

Recent Events

News & Analysis

finance and financial accounting and university of texas - All News and Analysis

• The Role of Incentives to Manage Earnings and Quantification in Auditors' Evaluations of Management-Provided Evidence

  BNET - 2003-03-01

  This paper conducts an experiment to examine two factors that is expected to affect auditors' evaluations of management-provided explanations for an unexpected balance in an account requiring significant estimation (i.e., revenue): whether the explanation is quantified i.e., put into numbers) and the strength of the manager's incentives to manage earnings....

  Tags: Incentive, Auditor, Austin, University Of Texas, Earnings, Sales Force Management, Financial Accounting, Sales, Finance

• Statement Of Cash Flows

  BNET - 2003-01-01

  Statement of Cash Flows SCF is the financial document detailing the exchange of cash between a business and the outside world. It contains details about the cash coming in the organization through the activities of operations and finance. SCF also elaborates on the cash going out of the organization through...

  Tags: Statement Of Cash Flow, Financial, Cash, University Of Texas, Arkansas, SCF, Financial Accounting, Finance

• The Sarbanes-Oxley Bill

  BNET - 2003-01-01

  A recent Bill calls for civil and criminal remedies against employees reporting securities fraud to company supervisors or law enforcement agencies. It entrusts audit committees with the job of establishing procedures for handling audit-related complaints. The Bill envisages the setting up of a Public Company Accounting Oversight Board PCAOB to...

  Tags: Audit, Sarbanes-Oxley Act, University Of Texas, Arkansas, Bill, Financial Accounting, Sarbanes-Oxley, Regulatory Compliance, Finance, Regulations, Government, Human Resources, Policies And Procedures