Business Commons^™

Paradoxical Factors Of External And Internal Reporting, Michael D. Akers

Accounting Faculty Research and Publications

No abstract provided.

Accountants As Change Agents, Michael D. Akers, Frank A. Wiebe

Accounting Faculty Research and Publications

The results of a field study of 48 manufacturing firms illustrates the change issues that accountants should consider when implementing changes within an organization. The primary purposes of the field study were to determine: 1. the product costing method being used for external reporting purposes, 2. the product costing method being used for internal financial reporting and budgeting, and 3. reasons for the methods used internally. The results indicate that most of the chief financial officers and controllers of the participating firms have not implemented the prescription that organizations should use variable costing for internal purposes. The accountants of those …

The Information Content Of Withdrawn Audit Qualifications: New Evidence On The Value Of "Subject-To" Opinions, L. Paige Fields, Michael S. Wilkins

School of Business Faculty Research

Statement on Auditing Standards No. 58 (AICPA 1988) effectively eliminated the "subject-to" audit opinion which auditors used to highlight financial statement uncertainties. Elimination of the "subject-to" report implied the Auditing Standards Board's belief that the opinion conveyed no material information to users. Several market-based studies of the value of "subject-to" opinions have yielded mixed results. A major limitation in most of these studies was a lack of precision in identifying the exact date upon which information, if any, was revealed to the market.

This study extends the previous work by examining the common share price reactions to public announcements of …

Ua3/8/1 A Comparative Examination Of University Revenues & Expenditures, Melvin Borland, John Wassom, Wku President's Office - Meredith

WKU Archives Records

Draft working paper A Comparative Examination of University Revenues & Expenditures.

Case-Based Reasoning And Risk Assessment In Audit Judgment, Eric L. Denna, James V. Hansen, Rayman D. Meservy, Larry E. Wood

Faculty Publications

The purpose of this paper is to describe the results of an effort to utilize Case Based Reasoning (CBR) to model a specific audit judgment task. To date most efforts to develop computational models of audit judgment have used strictly rule-based representation methods. Some researchers have recently adopted more robust structures to model the auditor domain knowledge. Although these recent efforts to extend the representation methods appear to be more accurate descriptions of auditor reasoning and memory, they still lack a comprehensive. theory to guide the development of the model. A commonly encountered phenomenon in audit judgment is for an …

Development And , Application Of Expert Systems In Audit Services, Eric L. Denna, James V. Hansen, Rayman D. Meservy

Faculty Publications

Professional auditing has become much more complex over the past decade. This development has engendered a need for leveraging auditor expertise. In an attempt to meet this need, public accounting firms have been actively involved in supporting the development and application of artificial intelligence methods in audit services, which forms the foundation of their business. Much of the development and application of artificial intelligence in auditing has taken the form of expert systems. This paper examines the current state of the art and provides a framework for analysis of present work, as well as a guide to future efforts.

Site Feasibility Study Liberty Street Industrial Park, Umass Amherst Center Economic Development

Center for Economic Development Technical Reports

The purpose of this report was to determine the feasibility of developing the 6.5 acre industrial parcel on Liberty Street in Springfield, Massachusetts. The city of Springfield is interested in identifying parcels of land that are suitable for encouraging the sitting of industry to facilitate economic growth

1991-1992 Operating Budget, Morehead State University. Budget & Financial Planning Office.

Morehead State University Operating Budgets Archive

1991-1992 Operating Budget of Morehead State University.

Sec Proposed Rules On Report Of Management Responsibilities: Review And Reaction, Michael D. Akers

Accounting Faculty Research and Publications

No abstract provided.

1990-1991 Financial Summary, Morehead State University. Budget & Financial Planning Office.

Morehead State University Financial Summaries Archive

1990-1991 Financial Summary of Morehead State University.

1991-1992 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

1991-1992 Audit Report for Morehead State University.

Pal Rule Clarification Should Aim To Simplify, Annette M. Nellen

Faculty Publications

No abstract provided.

Understanding Postretirement Benefit Accounting, Paul Northway Wilmesmeier

Honors Theses, 1963-2015

No abstract provided.

The Myth Of "Conventional Wisdom" On Changing Multiple-Choice Answers, Marshall A. Geiger

Accounting Faculty Publications

Business students are often warned not to change multiple-choice answers once an original selection has been made. This "conventional wisdom," that the first answer selected usually is the correct answer, is in contrast with the conclusions of research in the education and psychology fields. This study extends these earlier studies by using students in accounting principles I and principles II classes, and by examining whether the type of question (numeric or non-numeric) affects answer-changing behavior. On average, for every point lost roughly three points were gained by changing answers for both groups. Additionally, gender was found not to be a …

A Fundamental Problem With Single Measure Event Studies And The Case Of Qualified Audit Reports, A. Frino

Faculty of Business - Accounting & Finance Working Papers

This study draws on the case of event studies of qualified audit reports to illustrate that despite numerous improvements in research design, findings do not converge over time. The conflicting evidence is attributed to the nature of the market for a company's shares, and the fact that past studies rely only on one measure of information content, namely, price change or volume change measures. After construction of a simple micromarket structure of a company's shares by drawing on traditional microeconomics, qualitative comparative statics are used to identify the circumstances in which either the volume or the price change caused by …

Software Development In Accounting Education, V. Coomb, K. Cooper

Faculty of Business - Accounting & Finance Working Papers

The Accountancy profession, like many other disciplines, is being influenced by rapid developments in computer hardware and software. It is, therefore, essential that accountancy students become proficient in the adaptation of information technology techniques to accounting specific applications. To achieve this Computer Aided Learning software has been developed to supplement the traditional teaching approaches of lectures, tutorials and textbooks. The programs are developed to familiarise students with the use of computers and at the same time encourage their enthusiasm to learn by using menu driven programs incorporating graphics, sound, animation and windowing. Special software has also been developed to provide …

Accounting For Goodwill: A Case Study Of Sophisticated Users, M. M. Greenwell, G. E. Tibbits

Faculty of Business - Accounting & Finance Working Papers

This paper reports a case study of sophisticated users of financial statements in which the central question elicited the views of UK and Australian respondents regarding the preferred method of accounting for goodwill. Conclusions drawn from the study are that the one option allowed by the Australian legally-enforceable standard is not the preferred option. Secondary issues addressed include accounting for other intangibles and attitudes to various components of the annual report.

Ua4/1 1991-1992 Operating Budget Revised, Part Vi, Wku Academic Budgets & Administration

WKU Archives Records

Pages 251-283 of the revised operating budget for 1991-92, includes budgets / salary lists for individual departments of Housing, Auxiliary Services, Sponsored Programs and grants.

Ua4/1 1991-1992 Operating Budget Revised, Part Iv, Wku Academic Budgets & Administration

WKU Archives Records

Pages 151-200 of the revised operating budget for 1991-92, includes budgets / salary lists for individual departments of Student Health Services, Athletics, Registrar, Admissions, Minority Student Support, Faculty Senate, Regents, President, Academic Affairs, Student Affairs, Business Affairs, Institutional Research, University Attorney, Administration & Technology, Accounts & Budget, Personnel, Foundations, Transportation, Public Safety, Purchasing, Postal Services, Development and University Relations.

Ua4/1 1991-1992 Operating Budget Revised, Part I, Wku Academic Budgets & Administration

WKU Archives Records

First 50 pages of the revised operating budget for 1991-92, includes introduction, estimated budget resources, summary of departmental budgets and budgets / salary lists for individual departments for Accounting, Economics, Administrative Office Systems, Management, Marketing, Finance, Teacher Education, Educational Leadership, Psychology, Physical Education, Military Science, Home Economics, Art and English.

Ua4/1 1991-1992 Operating Budget Revised, Part Ii, Wku Academic Budgets & Administration

WKU Archives Records

Pages 51-100 of the revised operating budget for 1991-92, includes budgets / salary lists for individual departments of English, Modern Languages, History, Music, Philosophy & Religion, Communication & Broadcasting, Journalism, Theatre & Dance, Government, Sociology & Anthropology, Social Work, Agriculture, Biology, Chemistry, Geography & Geology, Mathematics, Physics, Engineering Technology, Industrial Technology, Nursing, Health & Safety, Allied Health, Area Health Education System, Computer Science, Community College, Extended Campus, Honors, Independent Study, Summer School, Sponsored Programs, Faculty Research, Publications and Graduate Student Research.

Ua4/1 1991-1992 Operating Budget Revised, Part Iii, Wku Academic Budgets & Administration

WKU Archives Records

Pages 101-150 of the revised operating budget for 1991-92, includes budgets / salary lists for individual departments of Fine Arts, Hardin Planetarium, Cave & Karst Studies, Agriculture Exposition Center, Continuing Education, Distance Learning, Center for Local Government Services, Asian Center, Center of Excellence, Coal Science Center, Center for Industry & Technology, Public Radio, Sponsored Programs, Economic Development, University Libraries, Public Television & Radio, Academic Computing, University Farm, Business College, Education, Potter College, Ogden College, Graduate Studies, International Programs, Gerontology Programs, Student Life and Academic Services.

Ua4/1 1991-1992 Operating Budget Revised, Part V, Wku Academic Budgets & Administration

WKU Archives Records

Pages 201-250 of the revised operating budget for 1991-92, includes budgets / salary lists for individual departments of Alumni Affairs, Information Center, Central Computer & Information Services, Physical Plant, Custodial Services, Maintenance, Auxiliary Services, Food Services and Housing, along with general institutional expenses, benefits and scholarships.