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Articles 1 - 15 of 15
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Technical Bulletins: Gasb Statement 34, Al Major
Technical Bulletins: Gasb Statement 34, Al Major
MTAS Publications: Technical Bulletins
The results of GASB 34 affect the audit report primarily by requiring new disclosures, a new required supplementary data section, a narrative analysis of the audited financial statements and additional financial reports.
The Convergence Of Ifrs In China: A View On The Influence Of Political Ideology On Chinese Accounting Profession, Y. Zhang, J. Andrew, H. W. Collier
The Convergence Of Ifrs In China: A View On The Influence Of Political Ideology On Chinese Accounting Profession, Y. Zhang, J. Andrew, H. W. Collier
Faculty of Commerce - Papers (Archive)
A historical perspective lens may be useful to help people understand the world of accounting and accounting research. Some believe that the role that accounting plays in current society could be better understood by reviewing its historical association with the institutionalization development within which it operates. Accounting as it is practiced in capitalist system has been predominately viewed as a technical and context-free activity. However, if a meta-level concern addressing broad structural and institutional environment from which accounting emanated is absent, there must be doubt that the conventional accounting can claim to be comprehensible and to contain true information. This …
Student-Centred Teaching Of Accounting To Engineering Students: Comparing Blended Learning And Traditional Approaches, A. Abraham
Faculty of Commerce - Papers (Archive)
Blended learning is growing in popularity, but there is conflicting empirical evidence in relation to how it affects students’ exam marks and final grades. This paper compares a blended learning approach to the traditional delivery of an accounting subject to engineering students. Data was collected from two cohorts of students over two semesters and analysed to determine whether the students who were exposed to the blended environment displayed increased participation in a non-compulsory learning task and higher marks in both in-session and final examinations. Results indicated significant improvements in every area, supplying valuable evidence that the adoption of a blended …
Distance Learning In Accounting Courses From The Student's Perspective (1999-2006), James P. Beaghan
Distance Learning In Accounting Courses From The Student's Perspective (1999-2006), James P. Beaghan
All Faculty Scholarship for the College of Business
Universities throughout the nation are faced wiih the reality of an increase in demand from place-bound, adult working students who live and work in locations that may be hundreds of miles from traditional college campuses, and require a less centralized mode of course instruction. At the same time technological advances are now available that provide universities with a wide range of instructional modes of instruction that include interactive television (ITV) with real time audio and visual at a number of decentralized classroom sites, live and remote. Distance learning/distance education (DE) technologies currently allow an instructor to deliver university course instruction …
Training Costs And Performance: Do High Training Costs Lead To Higher Revenues?, Liliana Nunez
Training Costs And Performance: Do High Training Costs Lead To Higher Revenues?, Liliana Nunez
Honors College Theses
The objective, or goal, of this research paper is to try and examine the relationship between training costs and corporate performance, which is measured in revenue and profits; this paper also looks at the equity of various corporations in an effort to fully examine corporate performance. Though there are many conflicting views on the subject, this paper tries to explore a common ground where all organizations, from all over the world, can consistently have reliable and valid data to see if their respective training costs should be increased, decreased, or stay the same at any given point in time.
Capital Asset Accounting System (2007), Al Major
Capital Asset Accounting System (2007), Al Major
MTAS Publications: Full Publications
This publication provides direction in accounting for and properly reporting assets in governmental funds.
The Screening Effect Of The Private Securities Litigation Reform Act, Stephen Choi, Karen K. Nelson, Adam C. Pritchard
The Screening Effect Of The Private Securities Litigation Reform Act, Stephen Choi, Karen K. Nelson, Adam C. Pritchard
Law & Economics Working Papers Archive: 2003-2009
Prior research shows that the PSLRA increased the significance of merit-related factors, such as the presence of an accounting restatement or insider selling, in determining the incidence and outcomes of securities fraud class actions. (Johnson, Nelson, and Pritchard, 2007). This result, however, is consistent with two possible hypotheses. First, the PSLRA may have reduced solely the incidence of non-meritorious litigation. Second, the PSLRA may have changed the definition of merit, effectively precluding claims that would have survived and produced a settlement pre-PSLRA. This paper tests these alternative hypotheses. We find that pre-PSLRA claims that settled for nuisance value would be …
Gasb Statement No. 45, Ralph Cross
Gasb Statement No. 45, Ralph Cross
MTAS Publications: Full Publications
An overview of the new financial reporting standard issued by the Government Accounting Standards Board concerning postemployment benefits other than pensions.
Was The Accounting Profession Really That Bad?, Elizabeth K. Jenkins, W. Donnelly, T. Black
Was The Accounting Profession Really That Bad?, Elizabeth K. Jenkins, W. Donnelly, T. Black
Faculty Publications
To gain insight into the extent of malpractice in the State of California prior to the Passage of Sarbanes-Oxley, we examined the nature and magnitude of complains filed with the California Board of Accountancy (CBA) against both licensed and unlicensed accountants during the fiscal years 2000, 2001, and 2002. The CBA currently licenses and regulates over 73,000 licenses, with 1,431 complaints filed during the period reviewed. Disciplinary actions were taken against 283 different licensees for the three fiscal years reviewed. SEC issues were involved in 19 cases, theft or embezzlement 46 cases, public accounting malpractice 146 cases, improper retention of …
The Relationship Between Accounting Profit And Economic Income, John Ryan
The Relationship Between Accounting Profit And Economic Income, John Ryan
Faculty of Business - Papers (Archive)
The reliance on economic concepts, most notably economic income, for the measurement of profit in financial accounting is misplaced. This paper explores the concept of economic income, contrasting it with the concept of profit in the conventional accounting model. The concept of individual economic income cannot be used for measurement of profit for a past period as the concept is based on the capitalisation of expectations and excludes "separate but correlated" concepts of profit and capital needed for capital maintenance.
Accounting In The Global Environment, M. Gaffikin
Accounting In The Global Environment, M. Gaffikin
Faculty of Business - Accounting & Finance Working Papers
Internationalisation has been an important consideration for business practice for some time. Accounting has attempted to facilitate this through the creation of an international regulatory framework. Notions of internationalization have now been superseded by that of globalisation. However, there have been resistances and their impact on accounting are discussed
The Effects Of Employment On Academic Performance Of Australian Accounting Students, Anura De Zoysa, Kathleen M. Rudkin
The Effects Of Employment On Academic Performance Of Australian Accounting Students, Anura De Zoysa, Kathleen M. Rudkin
Faculty of Commerce - Papers (Archive)
This study examines factors that impact students engaged in paid employment while studying in a tertiary accounting program in a regional Australian university. It examines the differences in experience of domestic and international students. No direct significant relationship was found between paid employment and academic performance for the overall study sample. There was a positive relationship found between paid employment and academic performance with respect to domestic students. However, in the case of international students a negative relationship between paid employment and academic performance was observed. A significant positive relationship between a shift work pattern of paid employment and academic …
A Prolegomenon To The Relation Between Accounting, Language And Ethics, Cecil E. Arrington
A Prolegomenon To The Relation Between Accounting, Language And Ethics, Cecil E. Arrington
Faculty of Commerce - Papers (Archive)
This essay outlines the preliminary structure of a moral ontology of accounting understood as discourse. To speak of an ontology of accounting is to speak of the most general features of accounting, those features of its existence that are present irrespective of variations in observed “accountings,” of ways in which accounting manifests itself in lived experience. To speak of a moral ontology is to construe those general features as products of human choices and actions which follow from axiological (value-based) commitments to pursue the good and just life, however that life might be understood, and indeed understood differently by different …
Private Standards, Public Governance: A New Look At The Financial Accounting Standards Board, William W. Bratton
Private Standards, Public Governance: A New Look At The Financial Accounting Standards Board, William W. Bratton
All Faculty Scholarship
The Financial Accounting Standards Board (the “FASB”) presents a puzzle: How has this private standard setter managed simultaneously (1) to remain independent, (2) to achieve institutional stability and legitimacy, and (3) to operate in a politicized context in the teeth of op-position from its own constituents? This Article looks to governance design to account for this institutional success. The FASB’s founders made a strategic choice to create a regulatory agency that sought independence rather than political responsiveness. The FASB also set out a coherent theory of accounting, the “Conceptual Framework,” to contain and direct its decisions. The Conceptual Framework contributed …
Administrative Practice Letters Section 1 Accounting, University Of Maine System
Administrative Practice Letters Section 1 Accounting, University Of Maine System
General University of Maine Publications
Administrative Practice Letters, Section 1: Accounting.