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Full-Text Articles in Business
A Comparative Empirical Analysis Of Characteristics Associated With Accounting Internships, James H. Thompson
A Comparative Empirical Analysis Of Characteristics Associated With Accounting Internships, James H. Thompson
All Faculty Scholarship for the College of Business
Internships are a popular element used to enhance accounting education. Although previous studies have considered internships, many have addressed enhancement of subsequent academic and professional performance. The purpose of this paper is broader and examines several characteristics of accounting internships: the frequency of participation, eligibility requirements, process for securing internships, level of participation, availability and amount of academic credit, area of assignments, nature of post-internship requirements, and benefits to students. Two random samples, one in 1998 and one in 2003, of 100 accounting programs were analyzed in the study. For each program selected, the survey was mailed to accounting program …
A Survey Of Accounting Educators Regarding Convergence Of Financial Reporting Standards, James H. Thompson, John M. Thornton
A Survey Of Accounting Educators Regarding Convergence Of Financial Reporting Standards, James H. Thompson, John M. Thornton
All Faculty Scholarship for the College of Business
Generally accepted accounting principles (GAAP) and international financial reporting standards (IFRS) are becoming more and more similar. Though their sources are different and though GAAP has the force of the authority in the United States, the two sets of standards are reaching a greater level of convergence. In some cases, GAAP has been altered in order to align with the position of IFRS. Similarly, some IFRS have been altered in order to converge with GAAP. The motivation for these changes is to improve financial reporting standards across political borders by creating a common set of standards. In the process, global …
Relationship-Based Persuasion: A Guide For The Cpa, Maryanne Atkinson, James H. Thompson
Relationship-Based Persuasion: A Guide For The Cpa, Maryanne Atkinson, James H. Thompson
All Faculty Scholarship for the College of Business
An issue faced by a CPA on a regular basis is how to persuade a client to take a recommended action. Maybe your client is unprepared financially for the future and needs to establish a retirement account. As much as your client understands the importance of planning for retirement, the allure of a new car or a kitchen renovation may be too great, and that sensible alternative you are recommending may be ignored until some uncertain future date. Or, maybe the client’s internal controls are inadequate. For many small businesses, where trust in employees is paramount, internal controls may be …