Riding The Accounting Train: From Crisis To Crisis In Eighty Years, 2010 Yale University
Riding The Accounting Train: From Crisis To Crisis In Eighty Years, Shyam Sunder
No abstract provided.
Wait Not For Another Crisis: Weighing In On The Fair Value Accounting Debate, 2010 Singapore Management University
Wait Not For Another Crisis: Weighing In On The Fair Value Accounting Debate, Knowledge@Smu
The use of fair value accounting – simply defined as the booking of numbers based on current market value – has been named as a catalyst in worsening the recent financial crisis. Emerging from the rubble, accounting regulators, like the IASB and FASB, together with industry players, are now trying to work out rules and standards. However, the question of to “fair” or not to “fair” is the subject of a hot debate. Columbia University’s Stephen Penman weighs in at a recent SMU lecture.
Effects Of A Taxation Ethics Intervention On Hong Kong Undergraduates' Attitude Towards Tax Avoidance And Evasion, 2010 Lingnan University, Hong Kong
Effects Of A Taxation Ethics Intervention On Hong Kong Undergraduates' Attitude Towards Tax Avoidance And Evasion, Richard S. Simmons, Tlpri And Blt Adjunct Research Fellow, Monash University
Hong Kong Institute of Business Studies Working Paper Series
Increasing public concern over the ethical behaviour of accounting professionals, including those involved in providing tax services, has focused attention on the effectiveness of educational responses to the problem. Accordingly, this study investigates whether a tax ethics intervention imbedded in an undergraduate taxation course influences the attitudes towards tax avoidance and evasion of accounting major business students at a university in Hong Kong. The research also considers whether the intervention changes students' attitudes towards the importance of corporate ethics and social responsibility (CESR).
The study adopts a survey approach incorporating a pre-test/post-test data collection methodology. The surveys include case ...
Benefits, Limitations And Best Practices Of Online Coursework…Should Accounting Programs Jump On Board?, 2010 St. John Fisher College
Benefits, Limitations And Best Practices Of Online Coursework…Should Accounting Programs Jump On Board?, Mary Kay Copeland
Business Faculty Publications
The evolution of online teaching has evolved as quickly and vivaciously as the adoption of the World Wide Web. While there were and are skeptics, research shows that not only is online learning more convenient and makes educational available anytime and anywhere, it has the potential, in some cases, to be an improved tool for educating. To ensure maximized learning outcomes, and to experience the blessing and not the curse of online coursework, it is critical that universities embrace it wholeheartedly and follow online pedagogical best practices in developing and executing online courses. In addition, there are some courses where ...
Business Process Reengineering (Bpr); An Integrated Approach, 2010 University of Dhaka, Bangladesh
Business Process Reengineering (Bpr); An Integrated Approach, Asif Ahmed, Md. Syful Islam, Md. Khayer Uddin
The objective of preparing this paper is to describe the basic concepts of Business Process Reengineering (BPR). In this paper discussion is continued with the concepts of BPR followed by historical background of BPR, difference of BPR with TQM, methodology followed in reengineering process, way to success in BPR, need of information technology (IT) in BPR, causes of failure in BPR, problems in implementation of BPR along with conclusion and recommendation.
Internationalization Of Chinese Firms In Europe: The Role Of Cultural Differences, 2010 Urbino University
Internationalization Of Chinese Firms In Europe: The Role Of Cultural Differences, Selena Aureli, Paola Demartini
During the last decade China has become an important international investor and its firms have also begun to invest in Europe targeting strategically important and high-tech industries. However, there are many Chinese firms that have learned some hard lessons from European acquisitions. Among the various factors that can hinder or facilitate the success of Chinese investments, we devote special attention to the role of cultural differences. Drawing from international literature on cross-border acquisitions and cross-cultural management, we assume that national culture influences corporate strategies and structures as well as managers’ behaviour. To understand fully differences and modes of interactions among ...
The Role Of Chinese Smes In Italian Industrial Districts, 2010 Urbino University
The Role Of Chinese Smes In Italian Industrial Districts, Selena Aureli, Eduardo Barberis
Drawing from literature on immigrant entrepreneurship, local production systems and the concept of embeddedness, this paper aims to explore the role of small and medium sized firms established by Chinese immigrants in some Italian industrial districts. In particular, it highlights how this ethnic group is strictly involved and active in current changes into the district supply chain of the garment sector, notwithstanding the classical culturalist interpretation of immigrant’s firms which depicts Chinese businesses as self-referential and endogenous ethnic economies. Results indicate that Chinese firms do both create independent ethnic supply chains and collaborate with local firms, helping them to ...
The Influence Of Banks On Auditor Choice And Auditor Reporting In Japan, 2010 Lingnan University
The Influence Of Banks On Auditor Choice And Auditor Reporting In Japan, Jin Jiang
Theses & Dissertations
Debt as opposed to equity as the major source of financing and the influence of banks on the corporate governance of listed companies are unique features of the Japanese business environment. This thesis investigates how these features affect the choice of auditor by Japanese listed companies and auditor reporting by Japanese CPA firms on those companies. Pong and Kita (2006) provided some univariate analyses and indicated that Japanese companies tended to select the same external auditors as their main banks to reduce the agency costs. In this thesis, I further examine the influence of main banks on auditor selection by ...
Research For Accounting Policy, 2010 Yale University
Research For Accounting Policy, Shyam Sunder
No abstract provided.
The Valuation Accuracy Of The Price-Earnings And Price-Book Benchmark Valuation Methods, 2010 Bond University
The Valuation Accuracy Of The Price-Earnings And Price-Book Benchmark Valuation Methods, C. S. Cheng, Ray Mcnamara
This paper evaluates the valuation accuracy of the price-earnings (P/E), the price-book (P/B) and a combined price-earnings and price-book (P/E-P/B) benchmark valuation methods. Performance of the benchmark valuation methods relies on the definition of comparable firms. In this paper, comparable firms are selected based on industry membership, size and return on equity as well as combinations of industry membership with size and with return on equity. We find that within the P/E and P/B benchmark valuation methods, the best definition of the comparable firms are based on industry membership combined with return on equity ...
تقييم مستوى الأداء المالي لنظام النقل الجماعي, 2010 Philadelphia University
تقييم مستوى الأداء المالي لنظام النقل الجماعي, Philadelphia University
Philadelphia University, Jordan
No abstract provided.
Market Valuation Of Environmental Performance, 2010 Florida International University
Market Valuation Of Environmental Performance, Islam M. Elshahat
FIU Electronic Theses and Dissertations
This research investigated the general association between corporate environmental performance and the firms’ annual returns independent of any particular environmental event. The association analysis was based on the most recent environmental data for the years 2006, 2007, and 2008. The results indicated that while some environmental variables were significantly associated with firms’ returns, the majority were not. The results also indicated that environmental concerns were more likely to be associated with increase in the firm value than were environmental strengths; however, there were no mean differences between firms whose environmental performance increased as compared with those whose performance deteriorated. Overall ...
Corporate Governance And Company Performance In Australia, 2010 Bond University
Corporate Governance And Company Performance In Australia, Jacqueline Christensen, Pamela Kent, Jenny Steward
This study tests whether the adoption of Australian best practice corporate governance recommendations have a positive or negative relation with financial performance measured by return on assets (ROA) and Tobin's Q. The governance mechanisms associated with increased ROA and Tobin's Q are the existence of an audit, nomination and remuneration committee in Australia suggesting they are particularly beneficial to companies. We found evidence that a significant negative relation exits between the number of directors and proportion of independent directors on the board and the presence of a dual CEO/Chairperson and ROA. There is a significant positive relation ...
Assessing Higher-Level Thinking Skills, Federation Schools Of Accountancy Accounting Pedagogical Resource Series, C. Johnson, C. Baril, Sakthi Mahenthiran, M. Sarhan, G. Weinstein
This resource catalog is one of a series prepared for the Pedagogical Resources Committee of the Federation of Schools of Accountancy. The aim of the resource catalog series is to provide background information for instructors interested in enhancing classroom pedagogy. Each resource catalog focuses on a single pedagogical issue or approach. The catalogs are authored by educators who are familiar with the issue or approach in both their classroom efforts and research writings.
Managing Costs Through Structural Re-Arrangement Of Hospitals: An Activity Based Management Perspective, W. Lee, Sakthi Mahenthiran
We examine a structural deficiency in the healthcare system that hinders implementation of a meaningful cost accounting system, and suggest an alternative organizational arragement that can facilitate introducing cost control mechanisms. We argue that hospitals need structural rearrangement so that cost-driving activities can be traced, and their costs allocated to responsibility centers. We suggest that this structural rearrangement is a precondition for implementing any meaningful activity-based cost management system. We also suggest a basic framework for value analysis of activities for healthcare providers, and discuss how this framework can be used as a vehicle for controlling diagnostic costs.
A Fraud Audit: Do You Need One?, 2010 Georgia Southern University
A Fraud Audit: Do You Need One?, Thomas Buckhoff, Leslee Higgins, Debra Sinclair
Accountancy Faculty Research and Publications
This paper differentiates between a fraud audit and a financial statement audit and suggests that small businesses usually need a fraud audit although they engage a financial statement audit. A CPA trained in fraud examination and forensic accounting should conduct the fraud audit.
Did Sarbanes-Oxley Lead To Better Financial Reporting?, 2010 Kennesaw State University
Did Sarbanes-Oxley Lead To Better Financial Reporting?, Dennis Chambers, Dana R. Hermanson, Jeff L. Payne
The article describes and summarizes five studies that examined whether the landmark Sarbanes-Oxley Act of 2002 (SOX) was beneficial or not to financial reporting. The U.S. Congress is stated to have passed the legislation on July 25, 2002 in reaction to a series of financial accounting scandals involving such companies as Enron and WorldCom, as well as the demise of the accounting firm Arthur Andersen LLP. The author asserts that all five of the studies provide evidence of a significant improvement in the financial reporting environment since SOX.
Accounting Restatements Arising From Pcaob Inspections Of Small Audit Firms, 2010 Kennesaw State University
Accounting Restatements Arising From Pcaob Inspections Of Small Audit Firms, Dana R. Hermanson, Richard W. Houston, Zhongxia Shelly Ye
The article presents an analysis made by authors of PCAOB small firms inspection reports in order to examine the types of accounting restatements triggered by PCAOB inspections of small audit firms. The PCAOB Inspection Process is elaborated. The result of the analysis of the authors of PCAOB-triggered restatements by clients of small audit firms reveal that complex, technical accounting areas account for the majority of restatements. Particular attention to unique, complex and accounting issues is encouraged for issuers and small audit firms.
National Culture And Capital Structure Decisions: Evidence From Foreign Joint Ventures In China, 2010 Singapore Management University
National Culture And Capital Structure Decisions: Evidence From Foreign Joint Ventures In China, Kai Li, Dale W. Griffin, Heng Yue, Longkai Zhao
Research Collection School Of Accountancy
We investigate the role of firms’ country of origin in financial leverage decisions using data on foreign joint ventures in China. We hypothesize that national culture enters the joint optimization process leading to foreign joint ventures’ leverage decisions and that it affects leverage decisions both directly and indirectly. Using cultural values of mastery and embeddedness to explain country of origin effects, we find that mastery has negative and significant direct effects on foreign joint ventures’ leverage and short-term debt decisions, and a positive and significant direct effect on the likelihood of foreign joint ventures’ having long-term debt. The indirect effects ...
An Investigation Into Pcaob Reporting Deficiencies, 2010 University of Massachusetts - Amherst
An Investigation Into Pcaob Reporting Deficiencies, James Samuel Wainberg
Open Access Dissertations
The PCAOB inspection reports for large audit firms are primarily anecdotal in nature, providing only a list of deficiencies found without any statistical context (e.g., the inspection sample size). This is problematic when trying to determine the extent of a firm's audit weaknesses. However, simply adding statistical data to the reports, as currently provided in the PCAOB reports of small firms, may not solve the problem. Prior research suggests that statistical data are often ignored or underweighted when anecdotal data are present. This study investigates whether a bias for anecdotal data overwhelms the statistical data as currently presented ...