ORCID Profile
0000-0002-2926-8284
Current Organisations
National University of Singapore
,
Nanyang Technological University
,
University of New South Wales
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Publisher: Springer Science and Business Media LLC
Date: 14-09-2020
Publisher: Springer Science and Business Media LLC
Date: 2001
Publisher: American Accounting Association
Date: 12-2007
DOI: 10.2308/ACCH.2007.21.4.331
Abstract: Periodic examination is a critical feature for assurance but not insurance accordingly insurance is potentially a lower-cost alternative to assurance. Unlike assurance, however, whether insurance inspires consumer confidence remains an unexplored empirical question. This paper compares consumer receptiveness to the concepts of assurance and insurance in an e-commerce setting. Results (n = 360) in a controlled experiment indicate equivalent consumer receptiveness to assurance and insurance both significantly increase purchasing intention. Results further indicate that consumer preference for CPA versus non-CPA insurance providers depends on consumers' assurance knowledge. High-assurance knowledge consumers prefer insurance provided by insurance companies while low-assurance knowledge consumers prefer insurance provided by CPA firms. Our finding suggests that the CPA profession could potentially leverage its brand name in a service area outside the profession's traditional markets. An extension to our study assesses the feasibility of CPAs providing insurance service solely or in collaboration with insurance companies.
Publisher: Informa UK Limited
Date: 2008
Publisher: Emerald
Date: 20-02-2008
DOI: 10.1108/14720700810853383
Abstract: The purpose of this paper is to investigate whether corporate governance structures influence the audit process in terms of audit fee pricing for regulated companies. The paper first reviews prior literature and identifies factors within the categories of client size, audit risk, audit complexity, auditor‐related issues and corporate governance characteristics that are likely to influence audit fees of banking clients. It then regresses these variables on audit fees using an ordinary least square regression model for a s le of US listed bank holding companies (BHC). The paper finds no significant association between most corporate governance variables and audit fees, suggesting that governance agents do not require additional assurance from the auditor, given close oversight by regulators. It also observes a negative association between audit committee independence and audit fees, implying that auditors reduce their effort and thus audit fees in the presence of an independent audit committee because they perceive that such committees reduce control and financial reporting risks. In contrast with prior findings based on non‐regulated companies, governance agents in regulated companies such as BHC do not demand a more extensive audit. This reflects a substitution effect of regulatory oversight for internal governance monitoring. The paper also shows that BigN auditors modify their audit strategies in response to corporate governance mechanisms. Modifying audit strategies in accordance with the strength of governance mechanisms is consistent with recommendations in professional standards and would enable auditors to address risks more appropriately, thereby increasing audit quality and efficiency.
Publisher: Wiley
Date: 30-11-2011
Publisher: Wiley
Date: 02-01-2008
Publisher: Emerald
Date: 06-2004
DOI: 10.1108/00251740410538514
Abstract: This study examines the relationship between organisational ethics and organisational outcomes based on the justice theory and cognitive dissonance theory. The s le data are derived from a questionnaire survey of 237 managers in Singapore. Results obtained from decision trees indicate significant and positive links between ethical culture constructs (i.e. top management support for ethical behaviour and the association between ethical behaviour and career success within the organisation) and job satisfaction. Further, there is a significant and positive link between job satisfaction and organisational commitment. Also, for different levels of job satisfaction, particular aspects of organisational ethics are associated with organisational commitment. The results suggest that organisational leaders can use organisational ethics as a means to generate favourable organisational outcomes.
Publisher: Wiley
Date: 06-2002
Publisher: Elsevier BV
Date: 2011
DOI: 10.2139/SSRN.1905008
No related grants have been discovered for El'fred Boo.