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Administration Accountability, Fiscal Year 2017, University of North Texas Health Science Center at Fort Worth 2017 University of North Texas Health Science Center

Administration Accountability, Fiscal Year 2017, University Of North Texas Health Science Center At Fort Worth

Office of Finance

No abstract provided.


Cybercrime Effects On Stock Prices, Amie Jones, Amie Jones 2016 Murray State University

Cybercrime Effects On Stock Prices, Amie Jones, Amie Jones

Honors College Theses

Cybercrime is a prevalent and serious threat to publicly traded companies. This rapid growing crime is referred to as “the greatest transfer of wealth in human history” or the “rounding error in a fourteen trillion-dollar economy.” Cybercrime costs companies billions of dollars through stolen assets or lost business and creates a permanent blemish to the companies’ reputation. After the announcement of cybercrime in a company, customers begin to worry about the security of their financial transactions. Known history or an announcement of cybercrime within the company can ultimately lead to lower stock prices or lost business. Lowered stock prices and ...


A Comparison Of Active Leaming And Traditional Lecture Pedagogical Styles In A Business Law Classroom, LeVon E. Wilson, Stephanie Sipe 2016 Georgia Southern University

A Comparison Of Active Leaming And Traditional Lecture Pedagogical Styles In A Business Law Classroom, Levon E. Wilson, Stephanie Sipe

Stephanie Sipe

No abstract provided.


Your Firm’S Mobile Devices: How Secure Are They?, Harry R. Wright Jr., Julian Mooney, Abbie Parham 2016 Georgia Southern University

Your Firm’S Mobile Devices: How Secure Are They?, Harry R. Wright Jr., Julian Mooney, Abbie Parham

Abbie Parham

Mobile communication devices are taking the world by a storm. They offer significant benefits. But when deciding whether your company can benefit from giving mobile devices to employees, it is important to think strategically. Do you have a comprehensive mobile security strategy? Do you have a well-thought-out set of policies and procedures in place?

The authors of this article take a critical look at mobile device security. Then they provide a detailed set of checklists to help you develop strategic goals; effectively manage mobile devices; protect company data; and evaluate the effectiveness of your security plan.


Your Firm’S Mobile Devices: How Secure Are They?, Harry R. Wright Jr., Julian Mooney, Abbie Parham 2016 Georgia Southern University

Your Firm’S Mobile Devices: How Secure Are They?, Harry R. Wright Jr., Julian Mooney, Abbie Parham

Julian Mooney

Mobile communication devices are taking the world by a storm. They offer significant benefits. But when deciding whether your company can benefit from giving mobile devices to employees, it is important to think strategically. Do you have a comprehensive mobile security strategy? Do you have a well-thought-out set of policies and procedures in place?

The authors of this article take a critical look at mobile device security. Then they provide a detailed set of checklists to help you develop strategic goals; effectively manage mobile devices; protect company data; and evaluate the effectiveness of your security plan.


Publishing In The Top Journals Of The Abdc Journal List: A Cross-Disciplinary Study, Austin D. Glover, Lowell Mooney Dr., Axel Grossmann Dr. 2016 Georgia Southern University

Publishing In The Top Journals Of The Abdc Journal List: A Cross-Disciplinary Study, Austin D. Glover, Lowell Mooney Dr., Axel Grossmann Dr.

Julian Mooney

The purpose of this research is to determine the probability that faculty will publish in the top journals in their respective fields, and if the probability of publishing in those top journals is equally likely across accounting, finance, and management disciplines. To address these questions we collected data from the top journals on the ABDC Journal list for the years 2013-2014. Specifically, we wanted to know how many publication opportunities in the top journals were available during the those two years, how many schools were able to publish in the top journals, and which schools had the most success in ...


The Importance Of The Control Environment: Expense Account Fraud At Blue Grass Airport, Thomas G. Noland, Paul Metrejean 2016 University of South Alabama

The Importance Of The Control Environment: Expense Account Fraud At Blue Grass Airport, Thomas G. Noland, Paul Metrejean

Paul E. Metrejean

COSOs Internal Control Framework discusses the components of internal control and how the control environment is the most important component. This paper analyzes how a non-existent control environment led to a massive expense account fraud at a regional airport. This fraud eventually led to the resignation and prosecution of the airports top four executives. The paper discusses the findings of the State Auditors investigation and outlines the red flags that should have been obvious to the external auditors. The paper concludes by discussing the changes made to the airports internal controls in the aftermath of the fraud.


Pension Accounting And Reporting With Other Comprehensive Income And Deferred Taxes: A Worksheet Approach, Robert Jackson, L. Dwight Sneathen, Timothy R. Veal 2016 Georgia Southern University

Pension Accounting And Reporting With Other Comprehensive Income And Deferred Taxes: A Worksheet Approach, Robert Jackson, L. Dwight Sneathen, Timothy R. Veal

Robert Jackson

This instructional tool presents pension accounting using a worksheet approach where debits equal credits for both the employer and for the plan. Transactions associated with the initiation of the plan through the end of the second year of the plan are presented, including their impact on accumulated other comprehensive income and deferred taxes. This article is intended as a supplemental teaching tool that demonstrates the impact of a plans funded status on the employers financial statements in a way that, based upon anecdotal evidence, accounting students and practitioners have found extremely beneficial beyond traditional accounting textbooks.


Relation Between Auditor Quality And Corporate Tax Aggressiveness: Implications Of Cross-Country Institutional Differences, Kiridaran KANAGARETNAM, Kiat Bee Jimmy LEE, Chee Yeow LIM, Gerald J. LOBO 2016 York University

Relation Between Auditor Quality And Corporate Tax Aggressiveness: Implications Of Cross-Country Institutional Differences, Kiridaran Kanagaretnam, Kiat Bee Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo

Research Collection School Of Accountancy

Using an international sample of firms from 31 countries, we study the relation between auditor quality and corporate tax aggressiveness. Employing an indicator variable for tax aggressiveness when the firm's corporate tax avoidance measure is within the top quintile of each country-industry combination, we find strong evidence that auditor quality is negatively associated with the likelihood of tax aggressiveness, even after controlling for other institutional determinants such as home-country tax system characteristics. We also find that the negative relation between auditor quality and the likelihood of tax aggressiveness is more pronounced in countries where investor protection is stronger, auditor ...


People Centric Governance Model: Conceptualizing The Pillars Of Significance, Zaleha Othman, Rob Melville 2016 Universiti Utara Malaysia

People Centric Governance Model: Conceptualizing The Pillars Of Significance, Zaleha Othman, Rob Melville

The Qualitative Report

This article explores corporate governance issue from the perspective of peoples’ governance. Using qualitative research approach, specifically, a grounded theory method, the paper explores the role of the pillar of significance in corporate governance practices. Interview was used as primary data, although document was also analysed. Analysis of the data revealed people centric governance is essential. Findings suggest that there are several pillar of significance in the corporations that provide strength to the corporate governance practices. Emerging theory suggests that the core of corporate governance lies on the people rather that the structure. The finding is useful as it impacted ...


The Impact Of Technology-Based Instruction In Undergraduate Tax Courses, Stephen M. Miller 2016 University of Houston, Downtown

The Impact Of Technology-Based Instruction In Undergraduate Tax Courses, Stephen M. Miller

Southwestern Business Administration Teaching Conference

Mobile technology-savvy, techno-hungry post-millennial students’ needs for a different approach to learning, and the positive impact of technology-based instruction have been extensively discussed in academic literature over a number of years. Classroom response systems (CRS), presentation software, and tax return preparation software are positively regarded by students and instructors alike, dependent upon the mode of use.


Point Pleasant Store - Ohio County, Kentucky (Mss 594), Manuscripts & Folklife Archives 2016 Western Kentucky University

Point Pleasant Store - Ohio County, Kentucky (Mss 594), Manuscripts & Folklife Archives

MSS Finding Aids

Finding aid only for Manuscripts Collection 594. Ledger books containing transactions from the Point Pleasant Store in Ohio County, Kentucky. Because of this store’s location on the Green River, ledgers also include information about shipment of tobacco from that site. Also includes wages for labor performed for the store owner.


An Empirical Analysis Of Manufacturing Overhead Cost Drivers, Rajiv D. Banker, Gordon S. Potter, Roger G. Schroeder 2016 University of Minnesota-Minneapolis

An Empirical Analysis Of Manufacturing Overhead Cost Drivers, Rajiv D. Banker, Gordon S. Potter, Roger G. Schroeder

Gordon Potter

Empirical validity of the claim that overhead costs are driven not by production volume but by transactions resulting from production complexity is examined using data from 32 manufacturing plants from the electronics, machinery, and automobile components industries. Transactions are measured using number of engineering change orders, number of purchasing and production planning personnel, shop- floor area per part, and number of quality control and improvement personnel. Results indicate a strong positive relation between manufacturing overhead costs and both manufacturing transactions and production volume. Most of the variation in overhead costs, however, is explained by measures of manufacturing transactions, not volume.


A Field Study Of The Impact Of A Performance-Based Incentive Plan, Rajiv D. Banker, Seok-Young Lee, Gordon S. Potter 2016 University of Minnesota

A Field Study Of The Impact Of A Performance-Based Incentive Plan, Rajiv D. Banker, Seok-Young Lee, Gordon S. Potter

Gordon Potter

Much management accounting research focuses on design of incentive compensation contracts. A basic assumption in these contracts is that performance-based incentives improve employee performance. This paper reports on a field test of the multi-period incentive effects of a performance-based compensation plan on the sales of a retail establishment. Analysis of panel data for 15 retail outlets over 66 months indicates a sales increase when the plan is implemented, an effect that persists and increases over time. Sales gains are significantly lower in the peak selling season when more temporary workers are employed.


The Impact Of Supervisory Monitoring On High-End Retail Sales Productivity, Rajiv D. Banker, Seok-Young Lee, Gordon S. Potter, Dhinu Srinivasan 2016 Temple University

The Impact Of Supervisory Monitoring On High-End Retail Sales Productivity, Rajiv D. Banker, Seok-Young Lee, Gordon S. Potter, Dhinu Srinivasan

Gordon Potter

Based on a two-stage analysis of a panel of data on 12 outlets of a high-end retailer for 24 months, we investigate how the level of supervisory monitoring affects retail sales productivity. In the first stage, we use Data Envelopment Analysis (DEA) to compute the relative productivity of retail outlets in using their labor and capital resources to generate store sales. In the second stage, we regress the logarithm of DEA scores on contextual variables to obtain consistent estimators of the impact of contextual variables on productivity (Banker and Natarajan in Operation Research 56:48-58, 2008). Contrary to agency theoretic ...


Manufacturing Performance Reporting For Continuous Quality Improvement, Rajiv D. Banker, Gordon S. Potter, Roger G. Schroeder 2016 University of Minnesota- Minneapolis

Manufacturing Performance Reporting For Continuous Quality Improvement, Rajiv D. Banker, Gordon S. Potter, Roger G. Schroeder

Gordon Potter

  • Recently many plants have implemented the new manufacturing strategy of continuous quality improvement. The central hypothesis in this paper is that the implementation of a policy of continuous quality improvement results in a shift in the management control system.
  • This article tests this hypothesis by examining the shop floor reporting policies of forty-two plants located in the United States.
  • The paper documents that the extent of information concerning the current status of manufacturing, such as charts on defect rates or schedule compliance and productivity information, provided to workers on the shop floor is positively related to the implementation of continuous ...


Integrating The Moderating Effect Of Individuals’ Risk Vulnerability Into Takaful Acceptance Model: Evidence From A Frontier Market, Abdulsalam Mas'ud 2016 Hussaini Adamu Federal Polytechnic, Kazaure-Jigawa State-Nigeria

Integrating The Moderating Effect Of Individuals’ Risk Vulnerability Into Takaful Acceptance Model: Evidence From A Frontier Market, Abdulsalam Mas'ud

Abdulsalam Mas'ud Mr

Recently, acceptance of Takaful as an Islamic financial product has been declining in African Muslim-dominated countries such as Kenya, Tunisia, and Nigeria. In understanding the causes of this trend and proffer a possible solution, this study examines the effects of individuals’ attitude towards Takaful, perceived behavioral control, individual’s risks vulnerability on Takaful acceptance intention in Nigerian Frontier Market. It also examined the moderating effect of individual’s risks vulnerability on the relationship between attitudes towards Takaful, perceived behavioral control, and Takaful acceptance intention. Through a quantitative methodology employed for the purpose, the results revealed that attitude towards Takaful, perceived ...


Gerard Family Papers (Mss 577), Manuscripts & Folklife Archives 2016 Western Kentucky University

Gerard Family Papers (Mss 577), Manuscripts & Folklife Archives

MSS Finding Aids

Finding aid only for Manuscripts Collection 577. Funeral records, correspondence, account books and other financial papers related to various undertaking establishments run by the Gerard and Bradley families, including Gerard and Gerard Funeral Home, Eugene Gerard Company Mortuary and the Gerard and Bradley Funeral Chapel in Bowling Green, Kentucky. Also includes financial records related to an earlier furniture making business operated by John C. Gerard, a French immigrant.


Investigating Information Security Policy Characteristics: Do Quality, Enforcement And Compliance Reduce Organizational Fraud?, Dennis T. Brown 2016 Kennesaw State University

Investigating Information Security Policy Characteristics: Do Quality, Enforcement And Compliance Reduce Organizational Fraud?, Dennis T. Brown

KSU Conference on Cybersecurity Education, Research and Practice

Occupational fraud, the use of one’s occupation for personal enrichment through the deliberate misuse or misapplication of the organization’s resources or assets, is a growing concern for all organizations. While the typical organization loses at least 5% of annual revenues to fraud, current methods of detection and prevention are not fully adequate to reduce increasing occurrences. Although information systems are making life easier, they are increasingly being used to perpetrate fraudulent activities, and internal employee security threat is responsible for more information compromise than external threats.

The purpose of this research is to examine how information security policy ...


An Analysis Of The Relationship Between Ceo Compensation And Corporate Social Responsibility Disclosure Type And Quality, Nicole M. Heron 2016 The Graduate Center, City University of New York

An Analysis Of The Relationship Between Ceo Compensation And Corporate Social Responsibility Disclosure Type And Quality, Nicole M. Heron

All Graduate Works by Year: Dissertations, Theses, and Capstone Projects

The construct of corporate social responsibility (CSR) itself is comprised of three underlying components: environmental, social, and corporate governance. However, it is unclear from the extant literature whether and how these underlying components of CSR are related to CEO compensation. In the absence of a theoretical model of CSR that specifically considers its underlying components, I present in this paper an exploratory analysis of the relationships between CEO compensation and CSR disclosure type and quality. My CSR proxies are based on a firm’s environmental, social and corporate governance-related disclosure, as reported by Bloomberg. I calculate total CEO compensation as ...


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