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The construction of persuasiveness of self-assessment-based post-completion auditing reports

The construction of persuasiveness of self-assessment-based post-completion auditing reports

 Jari, Huikku,
 p243-277 English
Kế toánTài chínhCapital budgeting.Capital investment.Case study.Data manipulation.Post-completion auditing.Actor-network theory.
Tác giả CN Jari, Huikku,
Nhan đề The construction of persuasiveness of self-assessment-based post-completion auditing reports / Jari Huikku & Kari Lukka
Mô tả vật lý p243-277
Tóm tắt In this study, we investigate how persuasiveness of self-assessment-based post-completion auditing (PCA) reports on capital investment is constructed. We examine what makes companies consider that information in these reports rises to an acceptable quality level. The investigation was motivated by extant agency theory (AT) informed literature suggesting that self-auditing will entail obvious risks for the quality of PCA reports in terms of data manipulation. We employed actor-network theory as our method theory. The empirical evidence of our case study came from 24 semi-structured interviews and the analysis of the construction of 22 PCA reports of strategic investments in one of the major European forest companies. We add to the capital budgeting literature by identifying and discussing the role of various conditions affecting the construction of persuasiveness of PCA reports. We maintain that the existence of three conditions (i.e. an appropriate collective process, alignment with relevant external/internal reference points, and following of formal guidance) can play a major role in facilitating the production of a persuasive PCA report. Additionally, the paper is able to make sense of the complex process of fabricating the persuasiveness of PCA reports, which would remain a black box when examined from the AT viewpoint only
Thuật ngữ chủ đề Kế toán-Nghiên cứu-TV ĐHHN
Thuật ngữ chủ đề Tài chính-Nghiên cứu-TV ĐHHN
Từ khóa tự do Capital budgeting.
Từ khóa tự do Capital investment.
Từ khóa tự do Case study.
Từ khóa tự do Data manipulation.
Từ khóa tự do Post-completion auditing.
Từ khóa tự do Actor-network theory.
Tác giả(bs) CN Kari, Lukka.
Nguồn trích Acounting and business research- 2016, Vol46, N.3
MARC
Hiển thị đầy đủ trường & trường con
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100[ 0] |a Jari, Huikku,
245[1 4] |a The construction of persuasiveness of self-assessment-based post-completion auditing reports / |c Jari Huikku & Kari Lukka
300[ ] |a p243-277
362[ 0] |a Vol 46 (April 2016)
520[ ] |a In this study, we investigate how persuasiveness of self-assessment-based post-completion auditing (PCA) reports on capital investment is constructed. We examine what makes companies consider that information in these reports rises to an acceptable quality level. The investigation was motivated by extant agency theory (AT) informed literature suggesting that self-auditing will entail obvious risks for the quality of PCA reports in terms of data manipulation. We employed actor-network theory as our method theory. The empirical evidence of our case study came from 24 semi-structured interviews and the analysis of the construction of 22 PCA reports of strategic investments in one of the major European forest companies. We add to the capital budgeting literature by identifying and discussing the role of various conditions affecting the construction of persuasiveness of PCA reports. We maintain that the existence of three conditions (i.e. an appropriate collective process, alignment with relevant external/internal reference points, and following of formal guidance) can play a major role in facilitating the production of a persuasive PCA report. Additionally, the paper is able to make sense of the complex process of fabricating the persuasiveness of PCA reports, which would remain a black box when examined from the AT viewpoint only
650[1 7] |a Kế toán |x Nghiên cứu |2 TV ĐHHN
650[1 7] |a Tài chính |x Nghiên cứu |2 TV ĐHHN
653[ ] |a Capital budgeting.
653[ ] |a Capital investment.
653[ ] |a Case study.
653[ ] |a Data manipulation.
653[ 0] |a Post-completion auditing.
653[0 ] |a Actor-network theory.
700[ 0] |a Kari, Lukka.
773[ 0] |t Acounting and business research |g 2016, Vol46, N.3
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