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

Accounting Commons

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

10,675 Full-Text Articles 5,345 Authors 1,837,078 Downloads 178 Institutions

All Articles in Accounting

Faceted Search

10,675 full-text articles. Page 1 of 166.

The Relationship Between Audit Committee And New Chief Financial Officer Characteristics In Publicly Traded Healthcare Companies, John Workman 2019 Olivet Nazarene University

The Relationship Between Audit Committee And New Chief Financial Officer Characteristics In Publicly Traded Healthcare Companies, John Workman

Scholar Week 2016 - present

The Sarbanes-Oxley Act of 2002 established the role of the Chief Financial Officer (CFO) over financial reporting in public companies. Prior research had demonstrated that the CFO of a company who was a CPA, female, had industry experience, or had prior CFO experience had implications on the quality of the company’s financial reporting. This quantitative study examined the relationship of these characteristics between the existing audit committee members (N = 331) and a newly-hired CFO (N = 93) in public healthcare companies. The extent to which audit committee members’ characteristics may have influenced the hiring of a new CFO to have ...


Principles Of Managerial Accounting, Christine Jonick 2019 University of North Georgia

Principles Of Managerial Accounting, Christine Jonick

Business Administration, Management, and Economics Open Textbooks

The University of North Georgia Press and Affordable Learning Georgia bring you Principles of Managerial Accounting. Well-written and straightforward, Principles of Managerial Accounting is a needed contribution to open source pedagogy in the business education world. Written in order to directly meet the needs of her students, this textbook developed from Dr. Jonick’s years of teaching and commitment to effective pedagogy.

Features:

  • Peer reviewed by academic professionals and tested by students
  • Over 100 charts and graphs
  • Instructional exercises appearing both in-text and for Excel
  • Resources for student professional development

This textbook is an Open Education Resource. It can be ...


Australian University Accounting Academics: The Lived Experience, Warrick R. Long 2019 Avondale College of Higher Education

Australian University Accounting Academics: The Lived Experience, Warrick R. Long

Warrick Long

The Australian University Accounting Academic (AUAA) is located in an environment which is undergoing constant change and impacts AUAAs in a variety of ways. These create pressure points that AUAAs experience and which they value, are challenged by, or affects their outlook. AUAAs are frequently not fully informed about these changes, and may not fully understand them and, as a consequence of not having the power to hold back these changes, AUAAs have little option other than to adapt. These changes challenge the traditional perception of a university accounting academic, which can cause role conflict for those AUAAs who hold ...


Real Tax Reform: An Efficient, Equitable, And Simple Plan In The U.S., Janet Mosebach, Michael Mosebach 2019 Boise State University

Real Tax Reform: An Efficient, Equitable, And Simple Plan In The U.S., Janet Mosebach, Michael Mosebach

Janet Mosebach

This paper presents real tax reform that is not only efficient, equitable, and simple but revenue neutral. It also removes a significant amount of double taxation from the individual taxpayer. The underlying premise is that businesses do not actually “pay” income taxes but pass them on to the consumer. Our plan consists of eliminating all federal income taxation of individuals and changing business taxation from a tax computed on taxable income to a tax based on total audited revenue. After computing the combined amount of federal tax currently collected from individuals and all forms of businesses, we develop a revenue-based ...


Global Educational Tours And Business Simulations: Challenges And Benefits Of Experiential Learning In Executive Mba Programs, Uday S. Tate, Deepak Subedi, Suneel Maheshwari 2019 Marshall University

Global Educational Tours And Business Simulations: Challenges And Benefits Of Experiential Learning In Executive Mba Programs, Uday S. Tate, Deepak Subedi, Suneel Maheshwari

Atlantic Marketing Association Proceedings

No abstract provided.


Collaborative Quizzes – Applications In Introductory Level Accounting, Wayne Singular 2019 Thompson Rivers University

Collaborative Quizzes – Applications In Introductory Level Accounting, Wayne Singular

Teaching Practices Colloquium

Collaborative Quizzes – Applications in Introductory Level Accounting Courses by Wayne Singular, MBA, CPA, CMA, School of Business & Economics, Thompson Rivers University At Thompson Rivers University, two introductory level accounting courses are mandatory requirements for all students in the Bachelor of Business Administration (“BBA”) Accounting program. In these courses, pre-exam review classes are often very repetitive, challenging to maintain student engagement and often it is difficult to determine the exact needs of preparing students for an upcoming individual exam. Over the last several years, I have introduced a series of low-grade percentage collaborative quizzes to improve participation and engagement during these ...


Jual Obat Aborsi Cytotec Yang Asli Dan Segel, sandi sait 2019 University of South Carolina - Beaufort

Jual Obat Aborsi Cytotec Yang Asli Dan Segel, Sandi Sait

sandi sait

Aborsi atau pengguguran kandungan seringkali identik dengan hal-hal negatif bagi orang-orang awam. Bagi mereka, aborsi adalah tindakan dosa, melanggar hukum dan sebagainya. Namun, sebenarnya tidak semua aborsi merupakan tindakan yang negatif karena ada kalanya aborsi dianjurkan oleh dokter demi kondisi kesehatan ibu hamil yang lebih baik.

Jual obat aborsi cytotec mampu menggugurkan kandungan dari usia 1,2,3,4,5 bulan dengan reaksi yang sangat cepat sekali
Dalam kasus aborsi yang dianjurkan dokter, perawat tak hanya sebagai conselor atau peran dan fungsi perawat yang lain, tetapi juga dapat menjalankan prinsip dan asas etik keperawatan yang ada untuk membantu pasien menghadapi ...


Standard Oil Company Of Kentucky (Sc 3331), Manuscripts & Folklife Archives 2019 Western Kentucky University

Standard Oil Company Of Kentucky (Sc 3331), Manuscripts & Folklife Archives

MSS Finding Aids

Finding aid only for Manuscripts Small Collection 3331. Receipts, promotional material, and a photograph of a sign documenting the operation of the Standard Oil Company service station at the corner of College and Seventh streets in Bowling Green, Kentucky. Also includes a paper by Michael Mathews for a museum internship in which he examined the items in the collection. Because of the deteriorated condition of many of the originals, they could not be kept without causing damage to other material. A month of inventory sheets were kept from December 1922 to show a typical month’s operation for the station.


Preventing Accounting Fraud, Singapore Management University 2019 Singapore Management University

Preventing Accounting Fraud, Singapore Management University

Perspectives@SMU

Technology can help identify possible fraud but it might not overcome ‘capture theory’


The Zookeeper's Secret: Finding Your Calling In Life, Erica Knight 2019 Brigham Young University, Romney Institute of Public Service and Ethics

The Zookeeper's Secret: Finding Your Calling In Life, Erica Knight

Marriott Student Review

Does the question, "What do you want to be when you grow up?" frighten you? Funny how no one considers themselves a "grown up", but there comes a time when we stop asking this question.


Book Review: "Mean Business: How I Save Bad Companies And Make Good Companies Great" By Al Dunlap, Jennifer Ann Goldsberry 2019 Brigham Young University

Book Review: "Mean Business: How I Save Bad Companies And Make Good Companies Great" By Al Dunlap, Jennifer Ann Goldsberry

Marriott Student Review

No abstract provided.


Book Review: Beyond Juggling, Marianna Richardson 2019 Brigham Young University

Book Review: Beyond Juggling, Marianna Richardson

Marriott Student Review

No abstract provided.


Common Sense Communication: Four Keys To Communicating Your Way To The Top, Elisabeth J. Andersen 2019 Brigham Young University

Common Sense Communication: Four Keys To Communicating Your Way To The Top, Elisabeth J. Andersen

Marriott Student Review

No abstract provided.


Forced Labor In Hong Kong, Kylan Rutherford 2019 Brigham Young University

Forced Labor In Hong Kong, Kylan Rutherford

Marriott Student Review

Domestic workers are among the most exploited groups, composing 24% of the estimated 45.8 million forced laborers worldwide. The market for domestic workers has expanded especially rapidly in the Asia-Pacific region; in Hong Kong alone, there are currently 360,000 domestic workers—about 10% of Hong Kong’s workforce—mostly originating from the Philippines and Indonesia (Hincks, 2017). 94% of these workers show signs of exploitation or forced labor (Kang, 2017). The nature of their work in a foreign country limits their access to government protection, forces them to comply with illegally high recruitment fees, and can push them ...


Don't Gamble With Aloha, Victoria Beecroft 2019 Brigham Young University

Don't Gamble With Aloha, Victoria Beecroft

Marriott Student Review

No abstract provided.


Executive Spotlight: Ahmad Corbitt, Ryan Yauney 2019 Brigham Young University

Executive Spotlight: Ahmad Corbitt, Ryan Yauney

Marriott Student Review

No abstract provided.


Coping Mechanisms To Failure And Adversity, Jacob Thorpe 2019 Brigham Young University

Coping Mechanisms To Failure And Adversity, Jacob Thorpe

Marriott Student Review

No abstract provided.


Navigating Sino-American Business Relationships, Ryan Stenquist 2019 Brigham Young University Marriott School

Navigating Sino-American Business Relationships, Ryan Stenquist

Marriott Student Review

Relationships between American and Chinese companies have never been more important or profitable as they are now. With linguistic, moral, governmental, and legal systems developed entirely independent of each other for thousands of years, these relationships also prove the most difficult and complex to navigate. This article explores mistakes foreigners often make while doing business in China, the current environment and culture of joint ventures with native Chinese, and how to succeed in the challenging yet rewarding economy now opening up to the world.


Buzzwords, Sarah Romney 2019 Brigham Young University

Buzzwords, Sarah Romney

Marriott Student Review

No abstract provided.


Work-Life Balance: Denmark Vs. Usa, Sarah Gardner 2019 Brigham Young University

Work-Life Balance: Denmark Vs. Usa, Sarah Gardner

Marriott Student Review

No abstract provided.


Digital Commons powered by bepress