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Full-Text Articles in Business
Students Perceptions Of Cheating In Online Business Courses, Michael P. Watters, Paul J. Robertson, Renae K. Clark
Students Perceptions Of Cheating In Online Business Courses, Michael P. Watters, Paul J. Robertson, Renae K. Clark
School of Accountancy Faculty Publications and Presentations
Accounting majors enrolled in business courses at two different universities were asked to complete a survey questionnaire pertaining to cheating in online business courses. Specifically, students majoring in Accounting were asked about their awareness online business courses as well as their opinions regarding the credibility of online courses and the effectiveness of different techniques that may be used to prevent cheating. Forty-six percent of students indicated that they had knowledge of students receiving help with an online exam/quiz. Overall, 75 percent of respondents indicated that the most effective technique to prevent cheating on online exams/quizzes is the use of random …
Comprehensive Income Reporting: Fasb Decides Location Matters, Dennis Chambers
Comprehensive Income Reporting: Fasb Decides Location Matters, Dennis Chambers
Faculty Articles
The article reports on Accounting Standards Update (ASU) 2011-05 issued by the Financial Accounting Services Board (FASB) in June 2011. It states that the standard requires all companies to report comprehensive income and components either in one continuous statement or in two separate, but consecutive, net income and other comprehensive income statements.In both cases, companies must reportedly now report in an income statement-type location for total comprehensive income.
Impact On Financial Statements Of New Accounting Model For Leases, Wenqi Ma
Impact On Financial Statements Of New Accounting Model For Leases, Wenqi Ma
Honors Scholar Theses
On August 17, 2010 the IASB and FASB published an Exposure Draft on leases. A new accounting model for leases which would include both financing lease and operating leases was proposed. According to the World Leasing Yearbook 2010, $640 billion was involved in leasing activity, of which a significant amount is not reported on the lessees' balance sheets [1]. The current leases which firms report in the financial statement notes showed that most companies currently have financing leases although many do not capitalize all of these leases. The new accounting model for leases would be a challenge for companies to …
The Role Of Accounting In The Use Of Employee Options, Hemang Desai, Zining Li, Suning Zhang
The Role Of Accounting In The Use Of Employee Options, Hemang Desai, Zining Li, Suning Zhang
Accounting Research
The determinants of the dramatic increase in the use of employee stock options in the 1990s and the subsequent decline in their popularity have been the subject of intense debate. Some have argued and found evidence to support that the discretion granted to firms to avoid recognizing the fair value of options as an expense led to their overuse for employee compensation. Others have argued and found evidence that the market “sees through” the accounting treatment for options and values firms as though options were expensed at fair value, regardless of financial statement treatment. We revisit this issue with the …