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Articles 1 - 16 of 16
Full-Text Articles in Business
Education, Certification, And The Earnings Of Industrial Accountants, Kenneth Yale Rosenzweig, Lawrence Hadley
Education, Certification, And The Earnings Of Industrial Accountants, Kenneth Yale Rosenzweig, Lawrence Hadley
Accounting Faculty Publications
Utilizing a model of the relationship between skill accumulation and earnings known as human capital theory, we analyzed the incremental earnings associated with various educational and professional credential for a sample of members of the National Association of Accountants (NAA). Data were collected by means of a questionnaire survey of NAA members and were analyzed utilizing a multiple regression technique. Earnings is regressed on various education and certification variables. Employment characteristics and personal characteristics of the respondents are included as control variables.
Our analysis documents positive earnings increments for the bachelor’s and MBA degrees and the CPA certificate. For the …
New Accounting Rules For Special Assessments, James Trebby, Robert Yahr
New Accounting Rules For Special Assessments, James Trebby, Robert Yahr
Accounting Faculty Research and Publications
In 1979, the National Council on Governmental Accounting's Statement One eliminated several inconsistencies in governmental accounting. However, accounting for special assessments was never fully resolved. After several revisions, the Governmental Accounting Standards Board (GASB) issued Statement 6 in January 1987. Assessments typically are divided into those providing capital improvements and those providing services. The new accounting and financial reporting requirements include: 1. special assessments for operating services provided to the public, 2. accounting for debt service for which no government has an obligation in an agency fund, and 3. reporting a direct capital expenditure or a transfer to a capital …
Bankers' Reactions To The New Standard Report And Consistency Reporting Requirements, Marshall A. Geiger
Bankers' Reactions To The New Standard Report And Consistency Reporting Requirements, Marshall A. Geiger
Accounting Faculty Publications
The auditor's report is the primary source of information for a bank loan officer concerned with the integrity of a potential client's financial statements. Recently, the auditing standards board of the American Institute of CPAs established new wording and reporting requirements in the standard report for companies that change accounting principles -- among other changes in reporting on audited financial statements. The ASB modified the long-lived standard report wording to which the U.S. financial community had grown accustomed.
One hundred and ninety-nine randomly selected bank loan officers from across the United States participated in a mail survey designed to assess …
The Determination Of Audit Fees: Analysis In The Singapore Context, Lay Chin Low, Pearl Hock Neo Tan, Hian Chye Koh
The Determination Of Audit Fees: Analysis In The Singapore Context, Lay Chin Low, Pearl Hock Neo Tan, Hian Chye Koh
Research Collection School Of Accountancy
Presents information on a study which addressed the issue of audit fees determination in the audit services market in Singapore. Research design and methodology; Contributions and limitations of audit models; Conclusions.
1990-1991 Operating Budget, Morehead State University. Budget & Financial Planning Office.
1990-1991 Operating Budget, Morehead State University. Budget & Financial Planning Office.
Morehead State University Operating Budgets Archive
1990-1991 Operating Budget of Morehead State University.
1990-1991 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.
1990-1991 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.
Morehead State University Audit Reports
1990-1991 Audit Report for Morehead State University.
Rental Of Residences, Annette M. Nellen, K. Marucheck
Rental Of Residences, Annette M. Nellen, K. Marucheck
Faculty Publications
No abstract provided.
Teaching Accounting Concepts Versus Applications: An Analysis Of Student Attitudes, Marshall A. Geiger
Teaching Accounting Concepts Versus Applications: An Analysis Of Student Attitudes, Marshall A. Geiger
Accounting Faculty Publications
Accounting faculty have long debated the usefulness and appropriateness of their teaching endeavor. One of the central themes in this continuing discussion is that of teaching concepts versus teaching applications of current accounting principles. In order to empirically address this issue, students' attitudes toward the conceptual aspects and toward the practical application aspects of financial accounting were assessed. This research also reports on the development and validation of an instrument that measures attitudes of students toward these aspects of financial accounting. The instrument demonstrated high reliability with both intermediate and introductory students. Intermediate students were found to distinguish between attitudes …
Sample Size And The Strength Of Evidence: A Bayesian Interpretation Of Binomial Tests Of The Information Content Of Qualified Audit Reports, D. J. Johnstone
Sample Size And The Strength Of Evidence: A Bayesian Interpretation Of Binomial Tests Of The Information Content Of Qualified Audit Reports, D. J. Johnstone
Faculty of Business - Accounting & Finance Working Papers
Lindley (1957) demonstrated that from a Bayesian standpoint a given level of statistical significance P, carries less evidence against the null hypothesis H0 the larger (more powerful) the test. Moreover, if the sample is sufficiently large, a result significant on H0 at 5% or lower may represent strong evidence in support of H0, not against it. Contrary to Lindley's argument, a great many applied researchers, trained exclusively in orthodox statistics, feel intuitively that to "reject" the null hypothesis H0 at (say) a=5% is more convincing evidence, ceteris paribus, against H0 the larger the sample. This is a consistent finding of …
Bank Accounting Advisory Series, Issue No. 1, United States. Office Of The Comptroller Of The Currency
Bank Accounting Advisory Series, Issue No. 1, United States. Office Of The Comptroller Of The Currency
Federal Publications
No abstract provided.
Accounting Tutor Platform, Rayman D. Meservy
Accounting Tutor Platform, Rayman D. Meservy
Faculty Publications
Many educational researchers consider computers to be the most important technological development for education since the invention of the printing press or writing itself. They believe that computers will one day transform education, leaving their mark on education as writing and books have done. Even though computer aided instruction (CAI} has been used for many years, results at the college level have been mixed, although generally moderately positive, sometimes reducing instructional time while increasing learning effectiveness. [Kulik, 1990]
United States Of America Before Federal Trade Commission: In The Matter Of American Institute Of Certified Public Accountants, A Corporation - Docket No. C3297 - Complaint And Order, United States. Federal Tradey Commission
United States Of America Before Federal Trade Commission: In The Matter Of American Institute Of Certified Public Accountants, A Corporation - Docket No. C3297 - Complaint And Order, United States. Federal Tradey Commission
Federal Publications
No abstract provided.
Cognitive Style As A Factor In Accounting Students' Performance On Multiple Choice Examinations, F. A. Gul, H. Y. Teoh, R. Shannon
Cognitive Style As A Factor In Accounting Students' Performance On Multiple Choice Examinations, F. A. Gul, H. Y. Teoh, R. Shannon
Faculty of Business - Accounting & Finance Working Papers
Using 59 final year accounting students as subjects and multiple regression analysis, this paper tests the hypothesis that accounting students' performance on multiple choice examinations is related to field dependence cognitive style. Results support the hypothesis and suggest that in evaluating student performances in multiple choice examinations, accounting academics should bear in mind that the scores on these examinations may be partly a function of students' cognitive style. This finding has implications for the use of multiple choice examinations in classroom evaluations.
Use Of Financial Accounting Information In Share Investment Decisions, G. Gniewosz
Use Of Financial Accounting Information In Share Investment Decisions, G. Gniewosz
Faculty of Business - Accounting & Finance Working Papers
This paper describes the use of accounting and other information in the share investment decision process of an institutional investor. The study was conducted within the context of an organisation's everyday working environment. The focus was on qualitative data and analysis of a case study rather than on quantitative data and general tendency analysis of a random sample. The significance of the annual report as an information source changes over the period of one year. It varies from serving as a primary information source to serving in a confirmatory role. Furthermore, the annual report also acts as a stimulus for …
The Framework Of Public Sector Accountability In Nsw And The Commonwealth: An Overview Of Current Developments And Antecedents, W. N. Funnell
The Framework Of Public Sector Accountability In Nsw And The Commonwealth: An Overview Of Current Developments And Antecedents, W. N. Funnell
Faculty of Business - Accounting & Finance Working Papers
Government departments and government commercial enterprises, along with statutory authorities constitute a very significant sector in the Australian economy. Expenditure by all government agencies, i.e. departments, authorities, enterprises, constitute about 42% of Gross National Product in Australia. The public sector is also the single largest employer, accounting for the employment of 30% of all wage and salary earners in Australia (Curran Commission, 1988, p.1). In addition, 50% of Australia's capital stock is owned by government with 20% of all investment undertaken by government undertakings (Moore, D., 1988). The role of government in Australia is therefore considerable.
La Productivite Des Professeurs De Comptabilite Au Canada: Depouillement De 10 Publications Specialisees, 1976-1989, A. Richardson, John Joseph Williams
La Productivite Des Professeurs De Comptabilite Au Canada: Depouillement De 10 Publications Specialisees, 1976-1989, A. Richardson, John Joseph Williams
Research Collection School Of Accountancy
Les auteurs examinent dans le texte qui suit la productivité des professeurs de comptabilité canadiens en procédant au dépouillement des articles ayant paru dans 10 publications avec comité de lecture entre 1976 et 1989 inclusivement. Ils recensent le nombre d'articles rédigés par les professeurs attachés à des établissements canadiens en les classant par sujet, qu'il s'agisse de textes théoriques ou pratiques, et selon la publication dans laquelle ces articles ont paru. Les auteurs ont precédé à la compilation de statistiques sommaires permettant d'évaluer la productivité globale et la productivité par auteur dans les établissements représentés et de déterminer les 10 …