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The Importance Of Ethics And Ethical Leadership In The Accounting Profession, Mary Kay Copeland

Business Faculty/Staff Publications

The emergence of the twenty-first century was plagued with extensive, evasive and disheartening leadership failures. Despite the accounting profession’s standards of professional ethics, it was also tainted with ethical leadership indiscretions during this era. In response to these ethical leadership failings, renewed interest in developing accounting professionals with strong ethical principles and ethical leadership behaviors has emerged. In many firms training and development of ethical behavior is now at the forefront of the firm’s communications and professional development efforts. The question remains however, can the profession instill in its members the importance of ethical conduct? Can ethical leaders be developed …

Small And Large Faculty-Size Adjusted Accounting Program Rankings Based On Research-Active Faculty: A Uniform Approach, Mark C. Dawkins, Matthew M. Wieland, Donald L. Ariail

Faculty and Research Publications

Prior studies have ranked accounting programs based on the use of various methodologies, many of which did not control for faculty size. Even in studies that controlled for faculty size, a common issue was the inclusion of faculty and PhD students who were not research active. To resolve these sample issues, this study uses a sample of top-6 accounting journal publications over the 2006-2013 period to demonstrate an innovative, efficient, and uniform approach for calculating faculty-size adjusted accounting program rankings. This approach can be modified to include more accounting journals. Specifically, the study controls for faculty size by including only …

Management Earnings Forecasts And Value Of Analyst Forecast Revisions, Yongtae Kim, Minsup Song

Accounting

This study examines the stock-price reactions to analyst forecast revisions around earnings announcements to test whether preannouncement forecasts reflect analysts' private information or piggybacking on confounding events and news. We find that management earnings forecasts influence the timing and precision of analyst forecasts. More importantly, evidence suggests that prior studies' finding of weaker (stronger) stock-price responses to forecast revisions in the period immediately after (before) the prior-quarter earnings announcement disappears once management earnings forecasts are controlled for. To the extent that management earnings forecasts are public disclosures, our results suggest that the importance of analysts' information discovery role documented in …

Newsroom, Georgia Southern University

Newsroom

• Georgia Southern University Receives Georgia Peach Green Building Award
• Georgia Southern University WebMAcc Program Ranked Seventh Nationally

Valuation Of Intangible Assets: Should Brand Equity Be Accounted For On The Balance Sheet?, Brooke Wasserman

Honors Scholar Theses

Brand valuation has become a commonplace tool for assessing company performance related to marketing and promotions of businesses. However, current U.S. and international accounting standards inhibit the recording of brands as assets on financial statements due to their intangible nature. This paper discusses the importance of understanding the contribution that brands provide to companies and outlines the potential options for reporting any associated intangible assets on financial statements. I suggest that additional reports should be included alongside currently required financial statements to record brand value separately from the other statements. The intangible brand assets should not be placed as a …

Cedarville Graduates Excel On Cpa Exam, Mark D. Weinstein

News Releases

Cedarville University accounting graduates continue to perform exceptionally well on the Certified Public Accountant (CPA) exam. According to results from the National Association of State Boards of Accountancy (NASBA), Cedarville University students secured a 77 percent pass rate on their first attempt.

The pass rate is significantly higher than the 50 percent national pass rate. According to NASBA, Cedarville ranks seventh among all small college/universities in the nation and number 25 among 776 universities nationwide putting Cedarville graduates into the top 4% of all accounting programs nationwide.

Excellence, Success, And The Protective Function Of Common Grace In Accounting, Jason Stansbury, Marilyn Stansbury, Debra Snyder

University Faculty Publications and Creative Works

The sustainability of the accounting profession depends on both internal goods (excellences) and external goods (successes) supported by the practices and institutions of accounting. While both types of goods matter, a virtuous organization must hold them in tension. Failure to do so risks violating the public trust and damaging accountants integrity. The accounting professions management of this MacIntyrean tension exemplifies the protective function of common grace. Accounting helps to protect business from the effects of sin (e.g., negligence, opportunism, and malfeasance), as well as to enable business to meet human needs through both meaningful employment and goods and services that …

Corporate Tax Havens: Analysis Of An Aggressive Tax Approach As A Strategic Necessity For Large Multinational Corporations, Julia Galica

Honors Scholar Theses

This study will examine the complexities of corporate tax planning, with a focus on tax deferral strategies employed by United States multinational corporations, providing a financial and ethical analysis of corporate tax entities. The focus will be on multinational corporations, primarily Fortune 500 Companies. It will then evaluate trends across industries and contrast the patterns of unrecognized tax benefits reported by large and small scale public companies. Additionally, the paper will analyze the effective tax rate paid by a sample of corporations of varying size and industry, and how these characteristics of the business correlate with this rate. The study …

Quantitative Research And The Critical Accounting Project, Alan J. Richardson

Odette School of Business Publications

The critical accounting project has largely shunned quantitative methods. While this is partly justified on philosophical grounds, the potential for quantitative methods to contribute to the critical accounting project is significant. This paper reviews the position of quantitative methods within critical theory and attempts to reclaim quantitative methods as a legitimate form of critical accounting research. The paper then identifies some aspects of the untapped potential of quantitative methods for the critical accounting project including exploring the vast unexplained variance in market models, developing alternative dependent variables for analysis, providing descriptive baselines for the assessment of social transformations, and the …

Why Good Financial Records Are Worth The Effort, Sara Bennett

White Papers

Accounting. Taxes. Payroll. Recordkeeping. Necessary, but confusing at times. Thorough and accurate recordkeeping of all revenues and expenses related to your business is essential and goes beyond financial and tax reporting. Why you should seek help from the pros

Higher Hourly Cost Compensation For Heavy Equipment Used In Demolition Activity, Mark Shaurette

School of Construction Managment Technology Faculty Publications

Demolition activity is increasingly dependent on heavy equipment as the primary means of dismantlement. This mechanized wrecking process qualifies as a severe working condition for the heavy equipment employed. Demolition practitioners note that the severe conditions encountered increase the operating cost of the equipment employed. There are occasions when unexpected project conditions or disaster response necessitate negotiated compensation for demolition services. In these negotiations, hourly cost references are utilized by contracting agencies to benchmark hourly billings. Supervising engineers recommend using the hourly values quoted in national cost references for standard construction services because no specific guidance for cost adjustment is …

Accounting For Nonconvergence In Global Wool Marketing Before 1939, David Merrett, Simon Ville

Faculty of Law, Humanities and the Arts - Papers (Archive)

From the mid-nineteenth century, raw wool became a global commodity as new producing countries in the Southern Hemisphere supplied the world's growing textile industries in the North. The selling practices of these big-five exporters - Australia, New Zealand, South Africa, Argentina, and Uruguay - ranged from auction through a hybrid of auction and private sale to exclusively private sale. We explore why these countries persisted with different marketing arrangements, contradicting two streams of literature on institutions: isomorphism and the new institutional economics. The article makes several important contributions through blending distinct branches of theory and by focusing on the international …

Accounting And Accountability For Disability Benefits: A Foucauldian Study Of The History Of Disability Benefit Protocols In Australia (1909-1961), Mona Nikidehaghani, Michael Ibrahim Mehmet

Faculty of Business - Papers (Archive)

Public welfare payments have played a central role in providing financial-and service-based support for the disabled in Australia since the early part of the twentieth century. This study examines the role that discursive regimes of accounting and accountability have played in these regimes between 1909 and 1961. By examining the Means Test, a key technique and strategy used to qualify or disqualify citizens as disabled, the paper demonstrates the salient role that accounting techniques have played in these governmental programs. Through this demonstration the study reveals the array of implications for the disabled of accounting techniques applied to their identities …

U.S. Corporate Management System And Managerial Accounting: A Brief History Of The Aircraft Industry Company, Aida Sy, Tony Tinker, George Michel Ezzie Mickhail

Faculty of Business - Papers (Archive)

The article investigates the financial statements of the aircraft industry in the USA. Boeing Corporation has a long history of managerial accounting system which makes it unique in the industry. The paper seeks to show the main challenges the company have been facing. We also investigate the regulation aspects of the firm. More research showed that an error with the 787 aircraft battery that is manufactured in Japan jeopardized the finances of Boeing. After financial struggles Boeing was able to turn their revenues around which is seen in their current financial statements from the past years. As a result of …

Controversies In Tax Law: A Matter Of Perspective (Introduction), Anthony C. Infanti

Book Chapters

This volume presents a new approach to today’s tax controversies, reflecting that debates about taxation often turn on the differing worldviews of the debate participants. For instance, a central tension in the academic tax literature — which is filtering into everyday discussions of tax law — exists between “mainstream” and “critical” tax theorists. This tension results from a clash of perspectives: Is taxation primarily a matter of social science or social justice? Should tax policy debates be grounded in economics or in critical race, feminist, queer, and other outsider perspectives?

To capture and interrogate what often seems like a chasm …