Open Access. Powered by Scholars. Published by Universities.®

Accounting Commons

Open Access. Powered by Scholars. Published by Universities.®

1,224 Full-Text Articles 1,031 Authors 730,039 Downloads 96 Institutions

All Articles in Accounting

Faceted Search

1,224 full-text articles. Page 1 of 31.

From Independence To Regulation: A Look Into Major Accounting Scandals And The Changes Implemented By The Sarbanes-Oxley Act, Rachel A. Elkins 2014 University of Tennessee, Knoxville

From Independence To Regulation: A Look Into Major Accounting Scandals And The Changes Implemented By The Sarbanes-Oxley Act, Rachel A. Elkins

University of Tennessee Honors Thesis Projects

No abstract provided.


Accounting For Financial Instruments: Difficulties With Fair Value Measurement And Reporting, Lindsey T. Byrne 2014 University of New Hampshire

Accounting For Financial Instruments: Difficulties With Fair Value Measurement And Reporting, Lindsey T. Byrne

Honors Theses

No abstract provided.


Miller, John A., Sr., 1840-1905 (Mss 514), Manuscripts & Folklife Archives 2014 Western Kentucky University

Miller, John A., Sr., 1840-1905 (Mss 514), Manuscripts & Folklife Archives

MSS Finding Aids

Finding aid only for Manuscripts Collection 514. Receipts, correspondence, bills of lading ledger, 1870-1874, and account book, 1864-1866, for Miller’s jewelry businesses in Alton, Illinois and Paducah, Kentucky. Miller later operated a jewelry store in Cairo, Illinois.


Hays, Joseph Stephen, B. 1956 - Collector (Mss 510), Manuscripts & Folklife Archives 2014 Western Kentucky University

Hays, Joseph Stephen, B. 1956 - Collector (Mss 510), Manuscripts & Folklife Archives

MSS Finding Aids

Finding aid only for Manuscripts Collection 510. Correspondence, business records, account books, and miscellaneous personal papers of members of the Allen, Barner, Savage and Mallory families of Edmonson, Hart and Warren counties in Kentucky.


Axiomatic Social Choice Theory, David Randall Jenkins 2014 SelectedWorks

Axiomatic Social Choice Theory, David Randall Jenkins

David Randall Jenkins

Ordered Relations Theory’s two axioms ultimately enable (individual: society) well-being transitivity inasmuch as they impound Social Choice Theory’s impossibility theorem, impossibility-resolving axioms, and all such further regressive impossibility theorems and impossibility-resolving axioms.


The Importance Of Executive Effort, Lee Edward Biggerstaff 2014 University of Tennessee, Knoxville

The Importance Of Executive Effort, Lee Edward Biggerstaff

Doctoral Dissertations

Agency theory stipulates that managerial effort is important to shareholders and costly for managers to provide. Executives may provide sub-optimal levels of effort because shareholders cannot easily observe the day-to-day actions of managers and therefore have difficulties properly monitoring the effort provided by firm management. Researchers also face the challenge of measuring executive effort. In this dissertation, I use an observable measure of leisure consumption to proxy for the effort provided by executives to study the impact of executive effort on firm outcomes.

In the first essay, I focus on Chief Executive Officers (“CEOs”) and the impact of their effort ...


Deferred Tax Assets And Credit Risk, Scott David White 2014 University of Tennessee, Knoxville

Deferred Tax Assets And Credit Risk, Scott David White

Doctoral Dissertations

This paper examines the impact of deferred tax assets on firm creditworthiness. Specifically, I investigate whether the proportion of a firm’s total assets that are composed of deferred tax assets is associated with Standard & Poor’s credit ratings. The benefits associated with deferred tax assets are primarily realized through deductions from future taxable income. If declines in financial performance lead to a subsequent default, deferred tax assets may provide no value to creditors seeking recovery of their investment. I document a significant negative association between deferred tax assets and credit ratings. The evidence is consistent with credit market participants ...


Audit Adjustments Matter: Upholding Financial Reporting Quality, Jean Lin SEOW, Chu Yeong LIM, Themin SUWARDY 2014 Singapore Management University

Audit Adjustments Matter: Upholding Financial Reporting Quality, Jean Lin Seow, Chu Yeong Lim, Themin Suwardy

Research Collection School Of Accountancy

No abstract provided.


Financial Reporting Changes And Internal Information Environment: Evidence From Sfas 142, Young Jun CHO, Qiang CHENG, I-Hwa YANG 2014 Singapore Management University

Financial Reporting Changes And Internal Information Environment: Evidence From Sfas 142, Young Jun Cho, Qiang Cheng, I-Hwa Yang

Research Collection School Of Accountancy

No abstract provided.


Xbrl Mandate And Access To Information: Evidence From Reactions Of Financial Analysts And Institutional Investors, Young Jun CHO, Nilabhra Bhattacharya, Jae Bum KIM 2014 Singapore Management University

Xbrl Mandate And Access To Information: Evidence From Reactions Of Financial Analysts And Institutional Investors, Young Jun Cho, Nilabhra Bhattacharya, Jae Bum Kim

Research Collection School Of Accountancy

No abstract provided.


Professor Alan Delfavero Honored, Alan DelFavero 2014 SelectedWorks

Professor Alan Delfavero Honored, Alan Delfavero

Alan DelFavero

The Connecticut Society of Certified Public Accountants recently presented Alan DelFavero, adjunct professor of accounting, with an “Educator of Excellence” award.


Does Audit Firm Tenure Enhance Firm Value? Closing The Expectation Gap Through Corporate Social Responsibility, Li Z. Brooks 2014 University of Washington Tacoma

Does Audit Firm Tenure Enhance Firm Value? Closing The Expectation Gap Through Corporate Social Responsibility, Li Z. Brooks

Center for Leadership and Social Responsibility Academic Conference

No abstract provided.


Comparison Of Petroleum Fiscal Regimes Within Malaysia, Abdulsalam Mas'ud, Nor Aziah Abd Manaf, Natrah Saad 2014 SelectedWorks

Comparison Of Petroleum Fiscal Regimes Within Malaysia, Abdulsalam Mas'ud, Nor Aziah Abd Manaf, Natrah Saad

Abdulsalam Mas'ud Mr

No abstract provided.


Do Outside Directors Tell The Truth, The Whole Truth, And Nothing But The Truth When They Resign?, Sterling Zhenrui HUANG, Dan Segal, Keren Bar-Hava, Benjamin Segal 2014 Singapore Management University

Do Outside Directors Tell The Truth, The Whole Truth, And Nothing But The Truth When They Resign?, Sterling Zhenrui Huang, Dan Segal, Keren Bar-Hava, Benjamin Segal

Research Collection School Of Accountancy

This study examines the informativeness and credibility of the reasons cited by independent directors for resignation. Given that directors are privy to private information about the firm, they may resign in anticipation of future underperformance in order to limit potential damage to their reputation. We posit that directors have an economic incentive not to disclose the true reason for their resignation in order to protect their existing equity ownership, business relationships, and future directorship opportunities. Consistent with these conjectures, we find that the likelihood of resignation increases with reputation and weak future performance. Moreover, cases where ambiguous or unverifiable resignation ...


Mcivor, Wilfred J., B. 1897? (Mss 506), Manuscripts & Folklife Archives 2014 Western Kentucky University

Mcivor, Wilfred J., B. 1897? (Mss 506), Manuscripts & Folklife Archives

MSS Finding Aids

Finding aid only for Manuscripts Collection 506. Personal patient ledger (1931-1932) of Dr. W.J. McIvor, a physician practicing at Moseley Hospital in Henderson, Kentucky. Includes an unidentified photograph of a woman and the cover of an 1897 book on writing and engrossing.


Societal Trust And Corporate Tax Avoidance, Kiat Bee Jimmy LEE, Chee Yeow LIM, Kiridaran Kanagaretnam, Gerry Lobo 2014 Singapore Management University

Societal Trust And Corporate Tax Avoidance, Kiat Bee Jimmy Lee, Chee Yeow Lim, Kiridaran Kanagaretnam, Gerry Lobo

Research Collection School Of Accountancy

No abstract provided.


Tax Complexity And Tax Compliance In African Self-Assessment Environment, Abdulsalam Mas'ud 2014 SelectedWorks

Tax Complexity And Tax Compliance In African Self-Assessment Environment, Abdulsalam Mas'ud

Abdulsalam Mas'ud Mr

No abstract provided.


Public Accounting, International Standards, And You: A Closer Look On The Impact Of Ifrs And Gaap Convergence, Daniella Lomo 2014 University of Connecticut

Public Accounting, International Standards, And You: A Closer Look On The Impact Of Ifrs And Gaap Convergence, Daniella Lomo

Honors Scholar Theses

The convergence of US GAAP and IFRS has been significant for the US Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) over the decade. Due to major differences such as with the consolidation model and the special entities (i.e. Research and Development), there are concerns of how the convergence will affect the accounting practice. The US GAAP is known to have more industry-based details than the IFRS, and so it is essential to know what kind of issues lie from industry to industry. Here, our focus is within the life sciences. More specifically, this paper ...


Client Responses To Non-Compliant Audits: An Analysis Of Clients Targeted By Pcaob Inspection, Quinn Thomas Swanquist 2014 University of Tennessee, Knoxville

Client Responses To Non-Compliant Audits: An Analysis Of Clients Targeted By Pcaob Inspection, Quinn Thomas Swanquist

Doctoral Dissertations

PCAOB inspectors are afforded privileged insight into the quality of audits selected for inspection. Using inspection reports from 2005-2012, I create a unique sample of audits that were inspected by the PCAOB (i.e., all of an auditor’s clients were selected for inspection). By tracing inspection findings to specific engagements, I directly identify compliant and non-compliant audits. I examine the contributing factors of ‘audit quality’ and provide evidence that higher audit fees and greater human capital are positively related to compliant PCAOB inspections. When PCAOB findings can be linked to a specific engagement, I also find that, on average ...


Do Clients Avoid ‘Contaminated’ Offices? The Economic Consequences Of Low Quality Audits, Robert Lowell Whited 2014 University of Tennessee, Knoxville

Do Clients Avoid ‘Contaminated’ Offices? The Economic Consequences Of Low Quality Audits, Robert Lowell Whited

Doctoral Dissertations

This study investigates whether local audit offices suffer financially following their association with low-quality audits. The announcement of a restatement indicates that the contracting auditor failed to detect and correct a material misstatement. Therefore, I predict that office reputation suffers following restatements of previously audited financial information. As the frequency of restatement announcements increases, the perceived pervasiveness of systematic audit failures (‘contamination’) within the office will increase accordingly. I document that contaminated offices (Big 4 and non-Big 4) suffer a decline in market share relative to their peers. Furthermore, when examining auditor retention decisions at the individual client level, I ...


Digital Commons powered by bepress