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Articles 1 - 15 of 15
Full-Text Articles in Business
Challenges To Audit Education For The 21st Century: A Survey Of Curricula, Course Content, And Delivery Methods, Christine Earley, Eric Johnson, Jane Baird, Paul Caster, William Dilla, Timothy Louwers
Challenges To Audit Education For The 21st Century: A Survey Of Curricula, Course Content, And Delivery Methods, Christine Earley, Eric Johnson, Jane Baird, Paul Caster, William Dilla, Timothy Louwers
Eric N. Johnson
This paper reports the results of a survey of auditing and assurance courses in the US and several other countries conducted during 2000-2001. The survey, commissioned by the Auditing Section of the American Accounting Association, yielded data on a total of 285 auditing and assurance courses taught at 188 colleges and universities in the United States, Canada, and several other countries. The syllabi data were analyzed on a number of dimensions and the results compared to two prior surveys of auditing courses (Frakes, 1987; Groomer and Heintz 1994). Our findings document substantial changes in content (e.g., new or expanded coverage …
Assessing The Inputs And Outputs Of Cooperative Education At Butler University, Karel Updyke, Ralph Wray
Assessing The Inputs And Outputs Of Cooperative Education At Butler University, Karel Updyke, Ralph Wray
Karel A. Updyke
No abstract provided.
Perceived Strengths And Weaknesses In Documenting Learning Outcomes In The Academic Component Of Cooperative Education At Butler University, Karel Updyke, Ralph Wray
Perceived Strengths And Weaknesses In Documenting Learning Outcomes In The Academic Component Of Cooperative Education At Butler University, Karel Updyke, Ralph Wray
Karel A. Updyke
No abstract provided.
A Survey Of Aacsb-Accredited Institutions And The Use Of Work Experiences As Part Of The Business Curricula, Karel Updyke, Jim Sander
A Survey Of Aacsb-Accredited Institutions And The Use Of Work Experiences As Part Of The Business Curricula, Karel Updyke, Jim Sander
Karel A. Updyke
No abstract provided.
The Taxation Of Telecommunications In California In The Information Age, J. E. Prieger, T. A. Sexton, Annette M. Nellen
The Taxation Of Telecommunications In California In The Information Age, J. E. Prieger, T. A. Sexton, Annette M. Nellen
Annette M. Nellen
No abstract provided.
The Relative Relevance Of Cash Flow And Accrual Information: A Multi-Method Approach, Divesh Sharma, Errol Iselin
The Relative Relevance Of Cash Flow And Accrual Information: A Multi-Method Approach, Divesh Sharma, Errol Iselin
Errol Iselin
This multi-method study reports the results of two complementary experiments investigating the relevance of cash flow and accrual information. A behavioural field experiment investigated differences in the accuracy of solvency assessments between commercial lending managers using cash flow information and those using accrual information. Results indicated that commercial lending managers using cash flow information made more accurate solvency assessments than managers using accrual information. Results of an archival quantitative modeling experiment complemented these results and indicated cash flow information had incremental information content beyond accrual information. Our results confirmed the decision-usefulness of cash flow information and supported the mandate of …
A Systematic Approach To Teaching Thinking Skills In Intermediate Accounting: An Illustration Using The Statement Of Cash Flows, Karel Updyke
Karel A. Updyke
No abstract provided.
Rethinking The Structure Of Accounting And Auditing, Shyam Sunder
Rethinking The Structure Of Accounting And Auditing, Shyam Sunder
Shyam Sunder
No abstract provided.
Danish Evidence Of Auditors' Level Of Moral Reasoning And Predisposition To Provide Fair Judgements, Bent Warming-Rasmussen, Carolyn Windsor
Danish Evidence Of Auditors' Level Of Moral Reasoning And Predisposition To Provide Fair Judgements, Bent Warming-Rasmussen, Carolyn Windsor
Carolyn Windsor
The community has legislatively conferred on external auditors a special but lucrative responsibility to provide fair and independent opinions about management's preparation of company financial statements. In return, auditors are obliged by professional standards to act with integrity, independently and in the public interest. This study examined 174 auditors' predisposition to provide just and fair judgements, using Kohlberg's theory of developmental moral reasoning, one of the most widely accepted theories in justice psychology. Respondents came from five international audit firms in Copenhagen. Results indicated that auditors with pre-conventional or low level of just reasoning or comprised 64 respondents, the largest …
Spousal Privileges In The Federal Law, Robert L. Kardell
Spousal Privileges In The Federal Law, Robert L. Kardell
Robert L Kardell
No abstract provided.
Synthesis Of 3- Or 4-Phenyl-1,8-Naphthyridine Derivatives And Evaluation Of Antimycobacterial And Antimicrobial Activity, Philadelphia University
Synthesis Of 3- Or 4-Phenyl-1,8-Naphthyridine Derivatives And Evaluation Of Antimycobacterial And Antimicrobial Activity, Philadelphia University
Philadelphia University, Jordan
No abstract provided.
Post-Earnings Announcement Drift And Market Participants' Information Processing Biases, Lihong Liang
Post-Earnings Announcement Drift And Market Participants' Information Processing Biases, Lihong Liang
Lihong Liang
Prior research has been unable to explain the phenomenon known as post-earnings announcement drift, raising questions concerning the semi-strong form efficiency of the market typically assumed in capital market research. This study contributes to our understanding of this anomaly by examining drift in the context of theories that consider investors' non-Bayesian behaviors. The empirical evidence reveals that investors' overconfidence about their private information and the reliability of the earnings information are two important factors that explain drift. Finally, this study also provides insight into the puzzling relationship between dispersion and drift discussed in prior research.
The Decision Usefulness Of Reported Cash Flow And Accrual Information In A Behavioural Field Experiment, Divesh Sharma, Errol Iselin
The Decision Usefulness Of Reported Cash Flow And Accrual Information In A Behavioural Field Experiment, Divesh Sharma, Errol Iselin
Errol Iselin
While recent capital market studies tend to reveal some information content in cash flows, their results may not be generalisable to other contexts such as the assessment of solvency. Mandated accounting standards on cash flow emphasise the relevance of cash flow data for assessing solvency. However, there is a paucity of research that specifically investigates this contention. Accordingly, this study investigates the decision usefulness of reported cash flow and accrual information in a behavioural field solvency assessment experiment. Using a two-group between-subjects field experiment design, bankers with at least three years corporate lending experience made solvency judgments using either cash …
Isb’S Conceptual Framework For Auditor Independence, Mike Myring, Robert Bloom
Isb’S Conceptual Framework For Auditor Independence, Mike Myring, Robert Bloom
Robert Bloom
Discusses the conceptual framework for auditor independence of the U.S. Independence Standards Board (ISB). Importance of well-defined conceptual framework; Background on the establishment of the ISB; Purpose of the report 'A Conceptual Framework for Auditor Independence'; Threats to auditor independence; Characterization of safeguards of independence.