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Aicpa Adopts Changes To Auditor’S Report, Ashley Bentley
Aicpa Adopts Changes To Auditor’S Report, Ashley Bentley
ETSU Faculty Works
Throughout 2019 and 2020, the AICPA’s Auditing Standards Board (ASB) issued a collection of seven new auditing standards. Due to the coronavirus pandemic, the original effective date of the guidance was deferred. All seven standards went into effect in 2021. The new requirements build on the AICPA’s continuous effort to improve audit quality and promote audit consistency between public and private companies. Many of the provisions of the new standards are closely aligned with previously issued standards by the PCAOB and IAASB. Statement on Auditing Standards (SASs) Nos. 134-140 impact several aspects of the audit, including the concept of materiality, …
An Examination Of The Impact Of Alternative Accounting Procedures On Risk-Taking Behavior: A Test Of Prospect Theory, Morris H. Stocks, Martha M. Pointer
An Examination Of The Impact Of Alternative Accounting Procedures On Risk-Taking Behavior: A Test Of Prospect Theory, Morris H. Stocks, Martha M. Pointer
ETSU Faculty Works
Many business decisions which use accounting information are made under conditions of uncertainty and are biased, in part, on relative gains and losses. Therefore, accounting settings appear to be a particularily appropriate setting to test the predictions of prospect theory. To date, little accounting research has been conducted which has used prospect theory as its theoretical foundation. Using a discount period decision under risk, practicing accountants were asked to indicated he likelihood of making an inventory payment. The results of the study provide limited support fo prospect theory propositions. It also is interesting that the perceptions of and ethical conflict …
Accounting Doctoral Faculty: Problem, Data, And Solutions, Martha M. Pointer
Accounting Doctoral Faculty: Problem, Data, And Solutions, Martha M. Pointer
ETSU Faculty Works
The shortage of doctoral-qualified faculty in accounting has been discussed and researched for many years. However, no one solution has been presented, and the problem appears to be getting worse. In the following discussion, the lack of qualified faculty will be documented, the reasons for the few numbers of doctoral students in accounting will be given, and some of the solutions will be presented. All schools in the United States of America that offer doctoral degrees in accounting have been listed on a web site accessible at http://www.etsu.edu/cbat/acctdoc.html. The data on the web site will be discussed, with the intention …
Moral Development Of Accounting Students: Opportunities And Challenges, Lana L. Becker
Moral Development Of Accounting Students: Opportunities And Challenges, Lana L. Becker
ETSU Faculty Works
Business schools are under scrutiny today as accreditation agencies, professional organizations, and employers hold them accountable for the ethical training of future professionals. This literature review explores how the understanding of Kohlberg’s moral development theory can help accounting educators in their commitment to develop the ethical competencies of students. Lawrence Kohlberg’s stages of moral cognition are explained as well as James Rest’s contributions to the field of moral psychology. This paper synthesizes research findings specifically related to the moral development of accounting students and proposes possible explanations for these results. While the potential to morally develop students of higher education …
Accounting Doctoral Faculty: Problem, Data, And Solutions, Martha M. Pointer
Accounting Doctoral Faculty: Problem, Data, And Solutions, Martha M. Pointer
ETSU Faculty Works
Abstract is available to download.
An Examination Of The Impact Of Alternative Accounting Procedures On Risk-Taking Behavior: A Test Of Prospect Theory, Morris H. Stocks, Martha M. Pointer
An Examination Of The Impact Of Alternative Accounting Procedures On Risk-Taking Behavior: A Test Of Prospect Theory, Morris H. Stocks, Martha M. Pointer
ETSU Faculty Works
Abstract is available to download.