Early regulatory actions by the SEC: An institutional theory perspective on the dramaturgy of political exchanges

Bealing, William E.; Dirsmith, Mark W.; Fogarty, Timothy J.

doi:10.1016/0361-3682(95)00024-0

Cited by 88 publications

(74 citation statements)

References 14 publications

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“…Bealing et al (1996, p. 327) cite McCraw's (1984) statement that Douglas "was fully prepared, even eager, to bring the SEC's gun from behind the door and turn it on the likes of (the NYSE's) president", Richard Whitney, to support their conclusion that "the appointment of the adversarial Douglas" tipped the scales in favor of business hostility toward the SEC. We examine Douglas's correspondence files, related to the Whitney Case, to explain why Douglas's activism may be overstated.…”

mentioning

confidence: 85%

“…Since that time, a number of traditional and critical studies have examined that thesis and offered new insights into the complex interrelationships found in the passage of securities legislation 1 (e.g. Neu, 1992;Bealing, 1994;Bealing et al, 1996). We continue this line of research by developing the rationale behind the argument that symbolic legislation might be sufficient to restore investor confidence.…”

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confidence: 95%

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Securities legislation and the accounting profession in the 1930s: The rhetoric and reality of the American Dream

Merino

Mayper

2001

Critical Perspectives on Accounting

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confidence: 85%

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confidence: 95%

Securities legislation and the accounting profession in the 1930s: The rhetoric and reality of the American Dream

Merino

Mayper

2001

Critical Perspectives on Accounting

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“…São os trabalhos de Carpenter e Dirsmith (1993), Bealing Jr. et al (1996, Carpenter e Feroz (2001), Fogarty e Rogers (2005) e Tsamenyi et al, 2006) que aplicam os conceitos de teoria institucional para abordarem assuntos relativos à contabilidade financeira e à auditoria, e não necessariamente gerencial.…”

Section: A Teoria Institucional Aplicada Aos Estudos Contábeisunclassified

Limitações e possibilidades de compreensão da utilização das práticas de contabilidade gerencial por perspectivas da teoria institucional

Zuccolotto¹,

Silva²,

Emmendoerfer³

2010

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RESUMOO objetivo deste artigo é refletir sobre a aplicação de conceitos das ciências humanas e sociais como abordagens e métodos de análise nos estudos contábeis, em especial, da contabilidade gerencial. Inicialmente, apresentam-se interlocuções entre os estudos contábeis e a Teoria Institucional, neste caso, a abordagem do Velho Institucionalismo Econômico (VIE), que compõe o que chamamos de state of art ou mainstream dos estudos realizados na área de teoria contábil, principalmente, no Brasil. Posteriormente, discute-se o alcance e a utilidade explicativos da Teoria Institucional na perspectiva sociológica e política para a Teoria Contábil, apontando possíveis limites e inconsistências nos estudos até então realizados. Em seguida, colocam-se perspectivas de estudos em contabilidade a partir da compreensão do fenômeno institucional no processo decisório organizacional com aportes teóricos sociológicos. Por fim, destaca-se que pesquisas nacionais e internacionais que visam contribuir para a Teoria Contábil, especialmente no que concerne à dinâmica organizacional de mudança e à utilização das práticas da contabilidade gerencial objetivam verificar se as ferramentas contábeis estão institucionalizadas. Essas práticas utilizam-se, para tal meta, de um arcabouço teórico inapropriado, a abordagem do VIE, que não proporciona o entendimento sobre a institucionalização de práticas da contabilidade gerencial pelas organizações. Observa-se, portanto, a necessidade de uma agenda de pesquisa que busque relacionar, à luz de abordagens sociológicas, a institucionalização de práticas contábeis.Palavras-chave: contabilidade gerencial, teoria contábil, teoria institucional, contabilidade crítica. ABSTRACTThe proposal of this essay is to reflect on the use of concepts of the human and social sciences as approach and analysis methods in accounting research, especially in management accounting. It starts presenting dialogues between accounting studies and the institutional theory, as the approach of the Old Economic Institutionalism (OEI) which encompasses the so called state of the art or mainstream of the studies in the accounting area, mainly in Brazil. Moreover, it is discussed the scope and usefulness of the institutional theory in explaining the sociological and

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“…Although widely used and specifically identified in audit standards as a sampling technique that can be employed to obtain a representative sample, haphazard sampling may not be a reliable substitute for random sampling. As demonstrated by the infamous McKesson & Robbins case (Barr and Galpeer 1987;Bealing et al 1996), the use of a professionally sanctioned but deficient audit procedure brings increased risk of audit failure, legal liability, and regulatory scrutiny.…”

Section: Summary and Implicationsmentioning

confidence: 99%

Haphazard Sampling: Selection Biases and the Estimation Consequences of These Biases

Hall

Higson

Pierce

et al. 2013

Current Issues in Auditing

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SUMMARY:This article summarizes our recent study, ''Haphazard Sampling: Selection Biases Induced by Control Listing Properties and the Estimation Consequences of These Biases' ' (Hall et al. 2012). Haphazard sampling is a nonstatistical technique used by auditors to simulate random sampling when testing the error status of accounting populations. Our study compared the properties of haphazard samples selected from control listings with the properties of random samples. We hypothesized that haphazard samples differ from random samples because the haphazard selection process is influenced by: (1) auditor behaviors intended to minimize sample selection effort and to ensure a diversified sample composition, and (2) variations in the appearance of control listing entries. Results from three experiments confirmed multiple differences between haphazard samples and random samples, and suggest that haphazard sampling may not be a reliable substitute for random sampling. In the absence of effective remediation procedures, continued use of haphazard sampling may expose auditors to additional audit, legal, and regulatory risk.

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Early regulatory actions by the SEC: An institutional theory perspective on the dramaturgy of political exchanges

Cited by 88 publications

References 14 publications

Securities legislation and the accounting profession in the 1930s: The rhetoric and reality of the American Dream

Securities legislation and the accounting profession in the 1930s: The rhetoric and reality of the American Dream

Limitações e possibilidades de compreensão da utilização das práticas de contabilidade gerencial por perspectivas da teoria institucional

Haphazard Sampling: Selection Biases and the Estimation Consequences of These Biases

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