Business Commons^™

Financial Reporting And Economic Development, Shyam Sunder

Shyam Sunder

No abstract provided.

Financial Reporting And Economic Development, Shyam Sunder

Shyam Sunder

No abstract provided.

Loving: Who Can The Irs Regulate?, Robert D. Probasco

Robert Probasco

Accounting For Policy In Accounting, Economics And Law, Shyam Sunder

Shyam Sunder

No abstract provided.

Building Research Culture, Shyam Sunder

Shyam Sunder

No abstract provided.

Building Research Culture, Shyam Sunder

Shyam Sunder

No abstract provided.

Tackling "Arithmophobia": Teaching How To Read, Understand, And Analyze Financial Statements, Paula J. Williams, Kris Anne Tobin, Eric Franklin, Robert J. Rhee

Robert Rhee

This discussion presents different ideas on how to teach accounting and practical finance to law students.

An Evaluation Of Financial Health Of Nigerian Textile Industry On Altman’Sscale, Yusuf Alkali Muhammad

Yusuf Alkali Muhammad

For economic growth to prosper in any give economy, textile industry as one of the manufacturing sector that contributes to the development of any economy needs to be developed and enhanced. The contributions of the sectorto both developed and developing economy has proved to be effective. Development of textile industries in developed or even some emerging markets (for example South Africa, Mexico, India, Malaysia etc) has been in the increase. Nigeria being an emerging market needs this sector to develop its economy. Nigerian began its textile industries since before its independence of 1960 with over 140 textiles company before the …

Public Accounts Committees In Asia, Riccardo Pelizzo

riccardo pelizzo

No abstract provided.

An Engaged Campus Begins With An Engaged Faculty: The Teaching And Learning Initiative At Tusculum College And How It Can Benefit Your College, Michelle Freeman

Michelle Freeman

No abstract provided.

Financial Reporting And Regulation In A World Of Financial Engineering: Accounting And The Global Financial Crisis., Shyam Sunder

Shyam Sunder

No abstract provided.

Accountability In The Church, Professor Ben C Osisioma

Prof Ben Chuka Osisioma

Traditionally, accountability is the obligation to give a reckoning or explanation for one’s actions and responsibilities to a higher authority. However, for the purpose of this paper, we define accountability as the processes through which an organisation makes a commitment to respond to and balance the needs of stakeholders in its decision making processes and activities, and delivers against this commitment. In the church setting accountability involves managing the resources God has entrusted us with, organising for service and mission, and providing programmes to carry out the church’s mandate. The goal is to help people grow in Christ and learn …

Perspectives On The Pathways Commission Report., Robert Bloom

Robert Bloom

The article presents an analysis of the proposals by the Pathways Commission, sponsored by the American Accounting Association and the American Institute of Certified Public Accountants, aimed to encourage collaboration between academics and practitioners to achieve lasting reform in accounting education. Aside from emphasizing the need for strong linkages among research, practice and education, improving the ability to attract high-potential entrants into the profession is recommended.

The Effect Of Gender And Parental Role On Auditor's Profesional Career Advancement In A Gender Egalitarian Context: Danish Evidence, Carolyn Windsor

Carolyn Windsor

Gender equality in the workplace is vital to ensure fair access to social, economic and political influence associated with career advancement. International labour studies show women are still concentrated in lower level management positions. The auditing profession is no different with few women attaining partner level. This research investigates whether parental role and gender affects career advancement of professional auditors employed by transnational audit firms in Denmark where institutional family policies encourage gender egalitarianism. A three-way analysis of covariance examines the dependent variable of management at four levels including partner to non-management employee, plus the independent factors of gender, parental …

Auditor Independence And Client Economic Power: Qualitative Evidence And Propositions Involving Auditors’ Emotions And Moral Reasoning, Carolyn Windsor, Marie Kavanagh

Carolyn Windsor

This study views auditor independence decision-making as holistic, complex and interpersonal, where human elements including emotions come into play when challenged by a morally intense situation. The idea of emotions affecting auditor independence judgments has had little attention in auditing research. In fact, rationality and emotions cannot be separated because they are part of the human condition, often complimenting each other in decision making. To reflect this view, our interactionist model of auditors’ complex decision making includes Rest’s four-component model, (1) moral sensitivity, (2) moral reasoning, and (3) moral motivation as decision-making processes culminating in moral behavior that denotes (4) …

Public Accounts Committees In The Pacific Region, Riccardo Pelizzo

Riccardo Pelizzo

the paper analyzes the organization, the powers, the functioning and the performance of Public Account Committees in the Pacific region. In doing so the paper highlights some of the factors have contributed to making PACs from the Pacific island states work effectively.

Audit Committee Characteristics And Firm Performance During The Global Financial Crisis, Husam Aldamen, Keith Duncan, Simone Kelly, Ray Mcnamara, Stephan Nagel

Keith Duncan

We address the question ‘do governance enhancing audit committee (AC) characteristics mitigate the firm performance impact of significant-adverse-economic events such as the Global Financial Crisis (GFC)?’ Our analysis reveals that smaller audit committees with more experience and financial expertise are more likely to be associated with positive firm performance in the market. We also find that longer serving chairs of audit committees negatively impacts accounting performance. However, accounting performance is positively impacted where ACs include blockholder representation, the chair of the board, whose members have more external directorships and whose chair has more years of managerial experience. We contribute to …

Custom Fit Or Off-The-Shelf Standards: Dilemma Of Financial Reporting In Interactive World Economy., Shyam Sunder

Shyam Sunder

No abstract provided.

Incentives For Prior Period Error Corrections Under Ias 8, Amanda Carol, Pamela Kent

Pamela Kent

This study examines whether International Financial Reporting Standard IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8) is used to engage in opportunistic reporting practices by Australian companies. IAS 8 requires prior period errors to be amended retrospectively by restating the comparatives as if the error had never occurred (International Accounting Standards Board, 2009). Hence, the impact of any prior period errors is shown through retained earnings rather than being included in the current period’s profit or loss. Managers could use this treatment for prior period errors as a method for manipulating current period earnings. If this …

Board Gender Diversity And Going Concern Audit Options, Larelle Law Chapple, Pamela Kent, James Routledge

Pamela Kent

This paper examines the relation between gender diversity on the board of directors and audit committee and the likelihood that a company receives a going concern audit opinion. We find that, after controlling for the strength of corporate governance and relevant financial characteristics, boards with at least one female director are less likely to receive a going concern opinion. We attribute this result to the improved monitoring and risk aversion of female directors. We find that the presence of an audit committee is associated with an increased likelihood of a going concern opinion indicating the important role that the audit …

Financial Reporting And Regulation In A World Of Financial Engineering: Accounting And The Global Financial Crisis, Shyam Sunder

Shyam Sunder

No abstract provided.

Improved Decision Making To Underpin The Achievement Of Strategic Goals At The University Of Wollongong, Craig Napier

Craig Napier

The Higher Education sector is an increasingly competitive environment. As such, it is prudent for institutions to seek advantages across all areas that will lead to improved research outcomes, commercial partnerships and student learning experience. The Performance Indicators Unit commenced in 1999 and has evolved to cover seven key perspectives of integration of Information Management across the University, working to avoid the operational silos that can occur within Universities. This session will explore: Utilising network relationship analysis to develop an understanding of the University of Wollongong's collaborations and facilitate improvement The importance of visualisation to translate data into meaningful information …

By Habits Or Choice? Discretionary Spending In The Oecd, Riccardo Fiorito

riccardo fiorito

Only 1/3 of Government spending in the Oecd countries results from choice rather than from inertia. This result stems from Coricelli-Fiorito (21013) where a measure of discretion is provided. A major implication is that most multiplier analysis of public spending is unreliable since it typically refers to variables often reflecting past habits or business cycle implications instead of occasional and intentional policy controls.

Custom Fit Or Off-The-Shelf Standards: Dilemma Of Financial Reporting In Interactive World Economy, Shyam Sunder

Shyam Sunder

No abstract provided.

The Problem Of Improving Financial Reporting., Shyam Sunder

Shyam Sunder

Accounting And Productivity: Answering The Big Questions, Gary Pan, Themin Suwardy

Gary PAN

No abstract provided.

Good Corporate Governance: The Role Of The Accountant, Professor Ben C Osisioma

Prof Ben Chuka Osisioma

Corporate governance deals with the mechanism by which stakeholders of a company exercise control over corporate managers and provide overall direction to the firm, such that stakeholders’ interests are protected. In such a situation, the firm operates more responsibly and profitably, relations are enhanced between the firm and all stakeholders - shareholders, policyholders, employees, suppliers and society at large - the quality of executive and non-executive directors is improved, the firm thinks long-term, information needs of all stakeholders are satisfied, and executive management is monitored properly in the interest of shareholders. The role of the accountant in this setting, is …

Demanda De Institucionales Por Emisiones De Medianas Empresas, John Pineda Galarza

John Pineda Galarza

En abril de 2013 se concretó la primera emisión de papeles comerciales en el ámbito del Mercado Alternativo de Valores (MAV) la cual fue un éxito pues se logró una demanda de 3 a 1, sin embargo los inversionistas institucionales brillaron por su ausencia. En el presente artículo, se analizan los principales desincentivos que tienen inversionistas institucionales como las AFP para invertir en instrumentos emitidos por medianas empresas, planteando en ese sentido algunos temas pendientes en relación con el MAV.

Lobbying On Defense Aerospace: What Factors Impact It And Why, Elisabeta Pana, Austin Smiley, '13

Elisabeta Pana

No abstract provided.

Cost, Penalty And Risk Avoidance In Self-Assessment System: Some Suggestions For Self-Employed Taxpayers, Abdulsalam Mas'ud Mr

Abdulsalam Mas'ud Mr

No abstract provided.