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Articles 1 - 10 of 10
Full-Text Articles in Business
Small Business Sustainability: What Is The Cpa’S Role?, Kimberly J. Webb, Thomas G. Hodge, James H. Thompson
Small Business Sustainability: What Is The Cpa’S Role?, Kimberly J. Webb, Thomas G. Hodge, James H. Thompson
All Faculty Scholarship for the College of Business
The purpose of this paper is to provide information for both small businesses and CPAs concerning the importance and possible impact of sustainability reporting and practices on each group. The sustainability reporting process not only considers the economic bottom line, but also includes consideration of how a business impacts society and the environment. The challenges involved in establishing sustainable practices and reporting will be significant. The push for businesses to become more sustainable is a market-driven phenomenon in which consumers are increasingly shopping for products and services provided by companies that practice sustainability. Large multinational corporations are placing greater pressure …
An Empirical Examination Of University Intercollegiate Athletic Expenditures, Jeffrey L. Stinson, Adam Marquardt, Joshua Chandley
An Empirical Examination Of University Intercollegiate Athletic Expenditures, Jeffrey L. Stinson, Adam Marquardt, Joshua Chandley
All Faculty Scholarship for the College of Business
To date, little empirical work has examined the institutional returns associated with athletic program investments. While intangible brand effects are commonly cited, such as athletics serving as the perceptual “front porch” of the institution, direct examination of the effects of athletic programs has often been narrow in scope. Within this study, we assess the contributions of investment in athletics as compared to other areas of institutional investment, on important institutional outcomes. Data for the study was collected from two datasets, the Integrated Postsecondary Education Data System (IPEDS) and the Equity in Athletics dataset. Fixed effects models for NCAA Football Bowl …
Accounting Capstone Course Design: Using The Internet To Modernize A Graduate Accounting Capstone Course, Diane S. Bloom, Clemense Ehoff Jr.
Accounting Capstone Course Design: Using The Internet To Modernize A Graduate Accounting Capstone Course, Diane S. Bloom, Clemense Ehoff Jr.
All Faculty Scholarship for the College of Business
This second paper describes how the Internet was used to modernize a graduate accounting capstone course to enhance student interest and learning, and is an extension of an earlier paper that examined a similar approach with an undergraduate accounting capstone course. Course content was developed from contemporary issues and cases obtained from the Internet. Benefits, drawbacks, and feedback from students who completed the updated course are presented as a basis for future study. The concepts and techniques presented in this analysis can easily be applied to capstone courses in other disciplines.
Insider Trading In The United States, James H. Thompson
Insider Trading In The United States, James H. Thompson
All Faculty Scholarship for the College of Business
Insider trading is the buying or selling of a corporation's stock or other securities by an employee who has the potential to access non-public information about the company. Although most individuals associate insider trading with illegal activity, a majority of the trades are done legally. Illegal insider trading refers generally to buying or selling a security, in breach of a fiduciary duty or other relationship of trust and confidence, while in possession of material, nonpublic information about the security. This paper discusses disclosures, regulatory efforts, impact on investor confidence, relationship to ethics, and history of major court decisions regarding insider …
Should The Sec Adopt International Financial Reporting Standards?, Clemense Ehoff Jr., Dov Fischer
Should The Sec Adopt International Financial Reporting Standards?, Clemense Ehoff Jr., Dov Fischer
All Faculty Scholarship for the College of Business
In 2002, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) formally began a process to converge Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). By the end of 2011, the SEC will likely decide on whether to adopt International Financial Reporting Standards as the financial reporting system for U.S. public companies, continue with the convergence project, or reject IFRS altogether. This paper examines the benefits and drawbacks of each option and formulates a recommendation as to which option is in the best interest of U.S. investors.
A Survey Of Accounting Faculty Perceptions Regarding Tenure And Post-Tenure Review, James H. Thompson
A Survey Of Accounting Faculty Perceptions Regarding Tenure And Post-Tenure Review, James H. Thompson
All Faculty Scholarship for the College of Business
Attaining tenure is a goal of every faculty member. Indeed, at the beginning of every faculty member’s career, there is concern regarding the process of earning tenure. Many factors enter into the tenure decision, but most universities place weight on three primary factors: teaching effectiveness, research activity, and demonstration of service to the university and beyond. The relative importance of these three factors varies, but most universities expect “satisfactory” performance in all three areas. One of the historical reasons for faculty tenure is to protect academic freedom. Once tenure was attained, a faculty member’s academic freedom was considered safe. Recent …
Empirical Support For The Pcaob’S Elimination Of The Independent Auditor’S Opinion Regarding Management’S Assessment Of Internal Control, James H. Thompson, Bart H. Ward
Empirical Support For The Pcaob’S Elimination Of The Independent Auditor’S Opinion Regarding Management’S Assessment Of Internal Control, James H. Thompson, Bart H. Ward
All Faculty Scholarship for the College of Business
In an attempt to bolster public confidence in the accounting profession, the PCAOB issued several standards that were intended to address weaknesses in audit reporting and to increase public confidence in financial reporting. One of these standards, Auditing Standard No.2, added two opinions on an enterprise’s internal control to audit reporting requirements. This Standard was superseded by Auditing Standard No. 5, which eliminated one of these opinions. The purpose of this paper is to examine the efficacy of the elimination of the auditor’s opinion regarding management’s assessment of internal control. The data in this study were taken from 10-K reports …
The Effect Of Product Demand Decline On Investments In Innovations: Evidence From The U.S. Defense Industry, Donald W. Gribbin, Hong Qian, Ke Zhong
The Effect Of Product Demand Decline On Investments In Innovations: Evidence From The U.S. Defense Industry, Donald W. Gribbin, Hong Qian, Ke Zhong
All Faculty Scholarship for the College of Business
The end of the Cold War led to a substantial decline in defense product demand. This study investigates the effects of product demand decline on defense firms’ investments in R&D for innovations. Our evidence indicates significant lower levels of R&D intensity for the low demand period (1993 to 1998) than for the high demand period (1984 to 1989). We also find significant declines in the defense firms' return on assets over the period, which is mainly attributable to a significant decrease in the firms' efficiency of using assets to produce sales. The defense firms, despite decline in defense product sales, …
Wage Inequality And Offshoring: Are They Related?, Koushik Ghosh, Peter J. Saunders, Thomas Tenerelli
Wage Inequality And Offshoring: Are They Related?, Koushik Ghosh, Peter J. Saunders, Thomas Tenerelli
All Faculty Scholarship for the College of Business
The objective of this paper is to investigate the impact of offs ho ring on wage inequality and labor productivity in the U.S. Short-run and long-run data tests are undertaken to analyze the relationship among off shoring, wage inequality, and labor productivity in the U.S. Cointegration tests indicate that these three variables are related in the long-run. The main contribution of this paper lies in its focus on the short-run investigation of the relationship among these three variables. This investigation is conducted using the vector error correction (VEC) testing framework. VEC tests indicate that offshoring has had a statistically significant …
Women Managing Women: A Good Idea?, Wendy Cook, Nancy Graber Pigeon, James L. Nimnicht
Women Managing Women: A Good Idea?, Wendy Cook, Nancy Graber Pigeon, James L. Nimnicht
All Faculty Scholarship for the College of Business
As women continue to move into the workplace and into managerial positions, the wage gap for female employees is not improving. In this study, we examine the effect of having a female manager on the wages and hierarchical growth of female employees. Findings suggest that female employees may be better served by working for male managers.