Accounting Commons^™

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

Theses PhD

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 ...

Analysis Of The Tax Cuts And Jobs Act Relative To President Donald Trump's And Speaker Paul Ryan's Stated Goals, Jill Gathje

Theses/Capstones/Creative Projects

On December 22, 2017, President Trump signed into law the Tax Cuts and Jobs Act (TCJA), the most expansive change to the Internal Revenue Code (IRC) since 1986. What was the purpose of overhauling the IRC? President Trump identified four main goals: (1) tax relief for the middle-class, (2) simplification of the tax code, (3) American economic growth, and (4) no additional debt added to the government’s deficit. Speaker Ryan also identified similar goals. Now that the TCJA has been in place for over six months, an analysis of the new law in respect to both the President’s ...

Addressing Skills In An Analytics World: Proposals For The Accounting Department At The University Of Arkansas, Michael Griffin

Accounting Undergraduate Honors Theses

Since the publication of a special report by the American Accounting Association’s (AAA) Committee on the Future Structure, Content, and Scope of Accounting education in 1986, professionals and educators alike have been calling for a change to the accounting curriculum to better prepare the accounting graduate for the professional world. There is a stark division on which skill areas should be improved. That special report predicted “an accounting profession that will provide information for economic and social decisions, using sophisticated measurement and communication technologies applied to a substantially enlarged scope of phenomena” (AAA, 1986). AAA (1986) commented on how ...

The New Recognition Rules, Bridget M. Lyons, Barbara Magi Tarasovich

Bridget Lyons

The New Recognition Rules, Bridget M. Lyons, Barbara M. Tarasovich

Barbara M. Tarasovich

How The Introduction Of Streaming Has Changed The Financial Focal Points Of The Music Industry, Nathan Kiss

Senior Honors Theses

For this thesis, the gathered research will demonstrate how the introduction of music streaming has made a monumental impact on the music industry and the financial effect it has had on various aspects of the creation and distribution of recorded music. The areas of research will range from the music labels in charge of producing and providing the music to the streaming services in charge of distributing the music. Focus will be on how music streaming developed in the late 1990s and took the music media world by storm, devaluing and diluting the power of the physical music industry in ...

Editor’S Forward, Carol Jessup

The North American Accounting Studies

No abstract provided.

The Narrowing Of Academic Accounting: The Diminishing Range Of Doctoral Student Interest, Timothy J. Fogarty

The North American Accounting Studies

Accounting doctoral education has been the subject of many conversations. Whether it supports the optimal development of the knowledge that we need in this discipline should be debated. For the most part, the content of that which is taught in these programs and what specific scholarly output they facilitate is generally considered to be outside the bounds of academic discussion. This paper questions such a boundary by studying the research interests of three cohorts of doctoral students in the midst of their career preparation. The empirical evidence assembled suggests that doctoral education in accounting has become much more narrow a ...

Don's Column: Revised Conceptual Framework For Financial Reporting (Part 2), Pearl Hock-Neo Tan

Research Collection School Of Accountancy

Fresh Perspectives in Recognition, Measurement and Disclosures

From Bellas Hess To Wayfair: An Analysis Of Supreme Court Jurisprudence On The Physical Presence Rule, Alice E. Keane

The North American Accounting Studies

For 51 years, the physical presence rule has hampered states in collecting sales and use taxes from sellers with no property or personnel within state borders. The U.S. Supreme Court established this rule in 1967 in National Bellas Hess, Inc. v. Department of Revenue of the State of Illinois, based on the formalistic Due Process Clause and dormant Commerce Clause jurisprudence of that time, under which states had no authority to tax interstate commerce. However, in 1992, the Court upheld the physical presence rule under the dormant Commerce Clause in Quill Corporation v. North Dakota, notwithstanding dramatic changes in ...

Are Gift Cards Really Liabilities? A Class Exercise Exploring Starbucks Corporation, David Gray, Brian Huels

The North American Accounting Studies

Stored value cards represent an important and increasingly large portion of many retailers’ revenue streams. While the outstanding balances on such cards represent accounting liabilities, these cards provide a myriad of benefits to the issuing firms (e.g., an upfront collection of cash, increased customer loyalty, and the potential for breakage or non-redemption of the card value). To illustrate the accounting treatment and revenue recognition concepts of gift cards, this exercise uses actual data from an annual report of Starbucks Corporation. The exercise introduces students to the nature of gift cards, how cards may impact customer spending, and other managerial ...

Washington County, Kentucky - Merchants (Mss 648), Manuscripts & Folklife Archives

MSS Finding Aids

Finding aid only for Manuscripts Collection 648. Account books for three general stores in Springfield, Kentucky. Two stores are identified: Cunningham & Nall Store and William Blackwell Store.

Pendleton Family - Account Books (Mss 649), Manuscripts & Folklife Archives

MSS Finding Aids

Finding aid only for Manuscripts Collection 649. Five account books for a grist mill and saw mill located in East Fork, Metcalfe County, Kentucky, as well as logging operations. The account books list wages paid for daily work as well as for piece work (handles). Employees were sometimes paid in cash, but most of the wages were paid in flour, mill, or other general store goods. Some of the accounts are for customers, not employees.

Principles Of Financial Accounting, Christine Jonick

Business Administration, Management, and Economics Open Textbooks

The University of North Georgia Press and Affordable Learning Georgia bring you Accounting I. Well-written and straightforward, Principles of Financial 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. Christine 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 reused ...

Don's Column: Revised Conceptual Framework For Financial Reporting (Part 1), Pearl Hock-Neo Tan

Research Collection School Of Accountancy

In March 2018, the International Accounting Standards Board (IASB) issued the revised Conceptual Framework for Financial Reporting (CF 2018) after five years of deliberation since the Discussion Paper was first issued. CF 2018 is immediately applicable to the IASB and International Financial Reporting Standards (IFRS) Interpretations Committee.

Comments On Discussion Paper "Financial Instruments With Characteristics Of Equity" (Fice), Pearl Hock-Neo Tan

Research Collection School Of Accountancy

Comments are given on the Discussion Paper issued by the International Accounting Standards Board in June 2018 on Financial Instruments with Characteristics of Equity. The comments are given in response to the Board's public invitation for feedback on the Discussion Paper. The comments convey the author's concerns about the Discussion Paper's proposals in the light of the conceptual framework of financial reporting and a fundamental understanding of what equity and liability is. The comments propose approaches that the Board may consider in its subsequent development of its proposals.

Don’S Column: Singapore Corporate Tax Rate, Teng Aun Khoo, Clement Tan Kai Guan

Research Collection School Of Accountancy

As there is only one corporate tax rate (CTR) in Singapore, it may appearthat the Singapore CTR is a single flat rate, currently 17%. However, aftertaking into account the availability of the partial tax exemption1 (PTE)scheme, the start-up tax exemption2 (SUTE)scheme and the corporate income tax rebate (CITR) in Singapore, all of whichhave an effect of lowering a company’s tax payable, the seemingly flatSingapore CTR is not what it seems to be. Instead, it translates to variousprogressive tax rates for different tiers of normal chargeable income (NCI3),as shown in Table 1. It is akin to the ...

Reflective Practice Series: Selected Instructional Models Using Synchronous Video Conferencing Software, Martin W. Sivula

MBA Faculty Conference Papers & Journal Articles

With the vast array of resources available to instructors, one would think that instruction and teaching would yield success for all learners. Now, well into the 21^st century has much changed in the classroom? Certainly, movable desks and chairs, advanced audio and visual equipment, and a plethora of all types of technologies which might be able to enhance training and education. Over the last several decades research on individualized instruction, cognitive science, educational psychology, and multimedia instruction (to name a few) have permeated the literature on instruction. With all the research and the vast array of studies on improving ...

Zombie Board: Board Tenure And Firm Performance, Sterling Huang, Gilles Hilary

Research Collection School Of Accountancy

We show that board tenure exhibits an inverted U-shaped relation with firm value and accounting performance. The quality of corporate decisions, such as M&A, financial reporting quality, and CEO compensation, also has a quadratic relation with board tenure. Our results are consistent with the interpretation that directors’ on-the-job learning improves firm value up to a threshold, at which point entrenchment dominates and firm performance suffers. To address endogeneity concerns, we use a sample of firms in which an outside director suffered a sudden death, and find that sudden deaths that move board tenure away from (toward) the empirically observed ...

The Effective Return Of Biblically Responsible Exchange Traded Funds, Stacie Rhodes

Doctoral Dissertations and Projects

This dissertation research study was designed to contribute to the growing body of knowledge regarding the efficacy of a recently popular investment vehicle (ETFs; Ben-David et al., 2017) and the impact of values-based investment strategies on performance (Bidisha et al., 2017). Specifically, this research examined the risk-adjusted returns of biblically responsible ETFs, a subset of the larger category of socially responsible investment funds. The results of this study indicated there was no statistically significant difference between the intraday risk-adjusted return yields of the mid-cap and world large stock BRI ETFs and their respective benchmark indexes or the average intraday risk-adjusted ...