Robert H. Strawser

Job Satisfaction, Organizational Commitment, and Turnover Intentions of United States Accountants

Investigates the impact of locus of control and gender on the experiences and practices of accounting professionals. Also considers the impact of role overload, inter‐role conflict, and coping behaviour on these attitudes. Suggests that a complex set of forces creates differences in the extent to which an individual encounters, and is successfully able to contend with, both role overload and inter‐role conflict. Gender differences were observed in the accountants′ expressions of housekeeper role overload, volunteer role overload, and inter‐role conflict between work and spouse. Locus of control differences were present in the perceived conflict between work and self. Locus of control and gender interacted to produce differences in accountants′ expressions of overload and leisurite role overload expressed less satisfaction with their current positions and greater intentions to search for alternative opportunities. Suggests that the accounting environment may still be inhospitable for certain women attempti...

A Comparative Analysis of the Job Satisfaction of Industrial Managers and Certified Public Accountants

This study is designed to extend and enlarge upon previous empirical studies concerned with the perceived job satisfaction of managerial personnel. It focuses upon comparing the perceived need sati...

The relation between audit pricing and audit contract type: a public sector analysis

Abstract Our study used North Carolina local government data to examine the extent to which audit contract type is capable of explaining the variation in audit fees, after controlling for variables found to be significant correlates in prior audit economics studies (e.g., Z. Palmrose, The Account. Rev. 64 (3) (1989) 494). We used a LOGIT regression model to identify factors associated with the probability of negotiating a particular contract type, either fixed fee or cost-reimbursement. We found evidence that audit fees are, on average, lower for fixed fee contracts than for cost-reimbursement contracts. Also, the probability of negotiating a fixed fee contract increased for governmental units with higher financial risk when they engaged an independent auditor with more knowledge about the public sector.

The association of gender with academic accountant salaries

Abstract This study investigates whether observed salary differences of accounting academics persist after controlling for personal differences in education, past academic employment, and professional achievement. We model salary as a function of gender, years worked, achieved rank, quality of both the individuals doctoral granting and current institutions, and individual productivity, as measured by both the quantity and quality of journal articles published. We calculate the unique explanatory effect and the indirect effect of gender in the salary model, arguing that if gender displays significant explanatory power, discrimination in hiring practices and/or in the subsequent allocation of rewards may exist. Our study contributes to the research on compensation and salary inequities in that we utilize publicly available data collected from the budgets of a large sample of public institutions as our measure of salary, thus enhancing the objectivity of the dependent variable. Also, the determinants of salary (specifically, research publication quality) are captured in a more accurate and comprehensive fashion than in previous studies. In contrast to previous research findings, our results suggest that gender is not associated with systematic differences in the salary of accounting faculty. Both research productivity and work experience vary across gender. Therefore, since males, on average, had a greater number of publications and more seniority, their salaries were higher than those of female faculty members. The results suggest that discrimination against either gender is not pervasive in the salary structure of the accounting academic comunity.

Multinationals' income shifting decisions, taxes and intra-company transfers: empirically testing market valuation

This paper tests whether intra-company transfers, viewed as distinct from ordinary sales transactions by policy makers and tax regulators, are associated with share price. When a multinational firm (MNC) transfers its intermediate goods between the parent company and its foreign subsidiary, its discretion over the price of goods can result in shifting income from a high tax to a low tax regime, reducing its overall tax liabilities. Intuitively, these tax savings represent an incremental value to the firms shareholders. Thus, employing a variant of Ohlsons (1995) equity-valuation model, we test and document that firms that engage in intra-company transfers are rewarded with higher equity value. This is consistent with intra-company transaction choices significantly influencing firm value and opportunistic transfer pricing having market benefits. We also examine whether international transfers are connected to foreign pretax profit margins and foreign tax costs. Consistent with prior works (Klassen et al., 1993; Pak and Zdanowicz, 1994; Gramlich and Wheeler, 2003), we document that foreign pretax income and tax costs are positively related to intra-firm transfers, indicating that US multinationals shifted income away from the USA from 1998 to 2002.

A Test of "A Model for Integrating Sampling Objectives in Auditing"

In corrective sampling, the auditor wishes to select a sample which contains the maximum number of errors so that these may be corrected. In this case, the auditor wishes to minimize the number of errors remaining in the population. An ideal sample in corrective sampling would be one which contained the maximum number of those items in the population which were in error. In protective sampling, the auditors objective is to maximize the dollar value of those items which have been included in the sample. Contrary to corrective sampling, which is an offensive approach against errors and fraud, protective sampling is a defensive approach. The auditor recognizes the difficulty of detecting errors and frauds which may occur in only a small fraction of the population and tries to protect himself by verifying that at least a relatively significant portion of the population is free from errors and fraud. An ideal sample for protective sampling is one which maximizes the dollar value of those items which are included in the sample. The goal of preventive sampling is to reduce the probability that the auditors sampling plan will be predictable. It is a control mechanism that aims at creating the impression that no area is audit-free in order to prevent the occurrence of irregular items in the future in areas thought to be relatively immune from intensive audits. Thus, an ideal sample for this objective is one which creates the maximum degree of uncertainty in the mind of auditees as to which items are likely to be audited in the future.

Advertising Decisions and the Long Run Effects of Advertising

Abstract The long-run or carry-over effects of advertising have been well documented. These have important implications for decision making in advertising. This article discusses these implications and reports the extent to which directors of advertising of large manufacturing firms are aware of these long-run effects. The study indicates that these individuals do not recognize this phenomenon in making advertising decisions.