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

Accounting Commons

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

3,766 Full-Text Articles 3,085 Authors 1,837,078 Downloads 170 Institutions

All Articles in Accounting

Faceted Search

3,766 full-text articles. Page 106 of 113.

Direct And Indirect Effects Of Internal Control Weakness And External Audit Effort On Accruals Quality: Evidence From A Unique Canadian Regulatory Setting, Hai LU, Gordon D RICHARDSON, Steven SALTERIO 2010 Singapore Management University

Direct And Indirect Effects Of Internal Control Weakness And External Audit Effort On Accruals Quality: Evidence From A Unique Canadian Regulatory Setting, Hai Lu, Gordon D Richardson, Steven Salterio

Research Collection School Of Accountancy

Public disclosure about effectiveness of internal control systems is subject to much controversy in Canada, resulting in Canadian disclosures being made in Management Discussion and Analysis (MD&A). These disclosures are provided to investors without a definition of the weaknesses to be reported, without implementation effectiveness testing, no direct management certification and no external audit of such disclosures. Though the cost of such SOX North disclosures are lower than in the U.S setting, the credibility of these disclosures is far from assured, posing an important empirical issue for regulators interested in the cost versus benefit trade-off of various disclosure ...


Social Innovation: Creating New Business Models For Adult And Continuing Higher Education., Dr. Sandria Stephenson 2010 Kennesaw State University

Social Innovation: Creating New Business Models For Adult And Continuing Higher Education., Dr. Sandria Stephenson

Sandria Stephenson

Using a qualitative approach to inquiry this paper highlights results of a study, which focuses on (1) the current challenges facing continuing higher education (CHE) divisions; (2) how these divisions engage in social and systematic innovation in an effort to foster social responsibility. It demonstrates a model strategy for mitigating the challenges using Drucker’s (1985) eight sources of systematic innovation. CHE divisions will be better prepared to respond to societies’ needs and pursue their mission and that of their parent institutions. 


Implementing Activity-Based Costing And Its Implications For A Service Firm In The Tme Share Exchange Industry, Sakthi Mahenthiran, Bruce D. Marshall 2010 Butler University

Implementing Activity-Based Costing And Its Implications For A Service Firm In The Tme Share Exchange Industry, Sakthi Mahenthiran, Bruce D. Marshall

Sakthi Mahenthiran

This study reports on how an activity-based cost accounting (ABC) system was implemented in a service firm in the timeshare exchange industry. In addition, the study highlights the similarities of implementing ABC in a service firm and a manufacturing firm. An important contribution of this field study is to illustrate the separation of labor activities into those that are productive versus those that are not. Further, the study shows the importance of separately allocating the non-productive activities, which are traceable to the primary service lines from those that are not traceable to them. This is analogous to separating the product ...


How Does Engagement Risk And The Focus Of The Pcaob Inspection Process Influence Internal Auditors' Reliance Decisions?, Julie A. Petherbridge 2010 Georgia State University

How Does Engagement Risk And The Focus Of The Pcaob Inspection Process Influence Internal Auditors' Reliance Decisions?, Julie A. Petherbridge

Accountancy Dissertations

With the passage of Sarbanes-Oxley in 2002, external auditors face a new regulatory inspection process in addition to an increase in litigation (or engagement) pressure. It has been communicated that this new inspection process will place an increased emphasis on the efficiency of integrated audits while maintaining the same level of effectiveness. In an experiment, I explore how external auditors’ reliance decisions on the internal audit function will be affected by different inspection focuses, varying levels of engagement risk, and the level of risk associated with the audit test or procedure. While I expect that there will be significant main ...


Pruitt Grocery - Account Book, 1936-1941 (Mss 214), Manuscripts & Folklife Archives 2010 Western Kentucky University

Pruitt Grocery - Account Book, 1936-1941 (Mss 214), Manuscripts & Folklife Archives

MSS Finding Aids

Finding aid only for Mansucripts Collection 214. Account book (276 p.) for the K.E. Pruitt Grocery in Halfway, Allen County, Kentucky. The accounts are for local individuals and list debits for grocery, gasoline and oil, dry goods, and hardware items.


Business Process Change And The Role Of The Management Accountant, Sakthi Mahenthiran, Russ Kershaw 2010 Butler University

Business Process Change And The Role Of The Management Accountant, Sakthi Mahenthiran, Russ Kershaw

Sakthi Mahenthiran

The role if the management accountant (MA) is undergoing a transition from that if a "number-crunching" preparer of financial statements and cost reports to that if a business partner. The MA is increasingly expected to analyze and explain the business implications if financial information and is becoming more involved in strategic planning, performance evaluation, and business process reengineering. Changes in the business environment have caused many companies to modify their strategic objectives and redesign their existing business processes. Firms can initiate and manage business process change (BPC) using different approaches. This article identifies the particular management accounting activities and skills ...


Examining Of Amman Stock Market Behavior, Philadelphia University 2010 Philadelphia University

Examining Of Amman Stock Market Behavior, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


The International Financial Reporting Standards And Their Implementation Into The Us Accounting System, Mindyleigh Dols 2010 University of Connecticut - Storrs

The International Financial Reporting Standards And Their Implementation Into The Us Accounting System, Mindyleigh Dols

Honors Scholar Theses

This paper examines the differences between the International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP). The areas closely examined are the differences inrevenue recognition and reporting of intangibles. By investigating the differences in the two sets of standards I put into context the changes that would be necessary for domestic companies adopting the IFRS. The differences between these two standards are important because the implementation of IFRS into the U.S. is a current issue for domestic companies. It is important to note how the new standards will affect different companies in different ways. Depending on the ...


Tracking The Trends In Inventory Management In The Automobile Manufacturing Industry Throughout The Business Cycle, Rishi Gokarn 2010 University of Connecticut - Storrs

Tracking The Trends In Inventory Management In The Automobile Manufacturing Industry Throughout The Business Cycle, Rishi Gokarn

Honors Scholar Theses

This paper investigates the trends in inventory management in the automobile manufacturing industry during recessionary vs. non-recessionary periods. It is an empirical approach to testing the validity of the hypothesis that firms which carry leaner inventories perform better throughout the business cycle and are less affected by variability in the economy than less lean firms. The research also hopes to shed some light on how firm's financial statements can be manipulated through discretionary adjustments made by management pertaining to the valuation of inventories.


Recession Transgressions: Financial Mishaps That Led To The Credit Crisis, Kyle Nemchek 2010 University of Connecticut - Storrs

Recession Transgressions: Financial Mishaps That Led To The Credit Crisis, Kyle Nemchek

Honors Scholar Theses

This paper explores the financial crisis of 2007-2010 and its causes, including: questionable monetary policy, loose lending standards, the emergence of structured finance products designed to conceal the true risk of subprime loans, a lack of independence and due diligence on the part of credit rating agencies, and the failure of oversight bodies to properly monitor or regulate the parties responsible for the crisis.


Engaging Auditors: Field Investigation Of A Courtship, Shyam Sunder, Krista Fiolleau, Kris Hoang, Karim Jamal 2010 University of Alberta

Engaging Auditors: Field Investigation Of A Courtship, Shyam Sunder, Krista Fiolleau, Kris Hoang, Karim Jamal

Shyam Sunder

We report results of a field study of the process by which a Canadian publicly-traded company and prospective auditors acquire information about each other and enter an engagement. We obtained documents from the company (including a request for proposal and minutes of audit committee meetings) and bids submitted by audit firms. We also interviewed senior company officers and all prospective audit partners to learn what each party wanted to know about the other, and how they obtained the information they sought. We observed: (1) the audit committee was involved in the process, but management effectively controlled the selection of the ...


Hot Seats And Seat Warmers: The Hunt For Directors Of Quality, Knowledge@SMU 2010 Singapore Management University

Hot Seats And Seat Warmers: The Hunt For Directors Of Quality, Knowledge@Smu

Knowledge@SMU

Is it humanly possible for a person to hold more than five directorships? Why are there so few female directors in Singapore? Are we short of qualified directors? How can regulations help maintain standards? These were some of the questions that confronted a panel of seasoned directors speaking at the graduation ceremony of a certification programme for directors; issues that have seen heated debates in Singapore of late. This follows recent reports that an unusually high percentage of directors sit on many different boards, leading to questions of their ability to fully discharge their responsibilities as directors.


Can A Financial Statement Pronouncement Increase State Tax Compliance And Revenues? Understanding The Effect Of Fin 48 On The National Nexus Program, Ann Boyd Davis 2010 University of Tennessee - Knoxville

Can A Financial Statement Pronouncement Increase State Tax Compliance And Revenues? Understanding The Effect Of Fin 48 On The National Nexus Program, Ann Boyd Davis

Doctoral Dissertations

Since 1982, 40 states and the District of Columbia have offered amnesty programs. In December 1990, the Multistate Tax Commission (MTC) established the National Nexus Program (NNP), a permanent tax amnesty program. Prior literature has focused on amnesty programs and has shown that these programs do little to increase tax revenues and compliance when increased future enforcement is absent. I examine the impact of the NNP on state corporate tax revenues. From 1991 through 2008, state corporate tax revenues are significantly lower than revenues from 1973 through 1990. Further, I find that states joining the NNP have a negative impact ...


Chief Executive Officer Equity Incentives And Accounting Irregularities, Christopher S. Armstrong, Alan D. Jagolinzer, David F. Larcker 2010 University of Pennsylvania

Chief Executive Officer Equity Incentives And Accounting Irregularities, Christopher S. Armstrong, Alan D. Jagolinzer, David F. Larcker

Accounting Papers

This study examines whether Chief Executive Officer (CEO) equity-based holdings and compensation provide incentives to manipulate accounting reports. While several prior studies have examined this important question, the empirical evidence is mixed and the existence of a link between CEO equity incentives and accounting irregularities remains an open question. Because inferences from prior studies may be confounded by assumptions inherent in research design choices, we use propensity-score matching and assess hidden (omitted variable) bias within a broader sample. In contrast to most prior research, we do not find evidence of a positive association between CEO equity incentives and accounting irregularities ...


Post Loss/:Profit Announcement Drift, Karthik Balakrishnan, Eli Bartov, Lucile Faurel 2010 University of Pennsylvania

Post Loss/:Profit Announcement Drift, Karthik Balakrishnan, Eli Bartov, Lucile Faurel

Accounting Papers

We document a market failure to fully respond to loss/profit quarterly announcements. The annualized post portfolio formation return spread between two portfolios formed on extreme losses and extreme profits is approximately 21 percent. This loss/profit anomaly is incremental to previously documented accounting-related anomalies, and is robust to alternative risk adjustments, distress risk, firm size, short sales constraints, transaction costs, and sample periods. In an effort to explain this finding, we show that this mispricing is related to differences between conditional and unconditional probabilities of losses/profits, as if stock prices do not fully reflect conditional probabilities in a ...


Changing The Course: Applying Sarbanes-Oxley To The Classroom, Maureen Francis Mascha, Michael D. Akers 2010 Marquette University

Changing The Course: Applying Sarbanes-Oxley To The Classroom, Maureen Francis Mascha, Michael D. Akers

Accounting Faculty Research and Publications

No abstract provided.


Ifrs V. U.S. Gaap: Impact On A Company's Earning And Activities, Linda Li 2010 Pace University

Ifrs V. U.S. Gaap: Impact On A Company's Earning And Activities, Linda Li

Honors College Theses

Should the United States (U.S.) companies use International Financial Reporting Standards (IFRS) instead of the U.S. Generally Accepted Accounting Principles (U.S. GAAP)? This paper examines the degree of deviation between the firms' earnings, under both financial reporting languages, and the causes for the change in earnings. Utilizing two methods, introduced in this paper, as well as t-testing, the sampled firms reported higher earnings under IFRS. The change in earnings was caused by: financial instruments, minority interest, pension activities, and or share-based compensation activities. Based on the analyses, the firms appear healthier under IFRS than under the U ...


Does Financial Information Drive Donations To Not For Profit Organizations?, Kristen Paglia 2010 Syracuse University

Does Financial Information Drive Donations To Not For Profit Organizations?, Kristen Paglia

Syracuse University Honors Program Capstone Projects

Abstract not Included


Rhymin' & Stealin' - How Napster Stole The Industry, Johnathan D. Holbrook 2010 University of Tennessee - Knoxville

Rhymin' & Stealin' - How Napster Stole The Industry, Johnathan D. Holbrook

University of Tennessee Honors Thesis Projects

No abstract provided.


Free Enterprise Fund V. Pcaob: A Challenge To The Appointments Clause And Its Ramifications To Corporate Governance, Todd B. Skelton 2010 University of Tennessee - Knoxville

Free Enterprise Fund V. Pcaob: A Challenge To The Appointments Clause And Its Ramifications To Corporate Governance, Todd B. Skelton

University of Tennessee Honors Thesis Projects

No abstract provided.


Digital Commons powered by bepress