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Articles 1 - 7 of 7
Full-Text Articles in Business
Disaster Recovery Planning: What Section 404 Audits Reveal, Dana R. Hermanson, Daniel M. Ivancevich, Susan H. Ivancevich
Disaster Recovery Planning: What Section 404 Audits Reveal, Dana R. Hermanson, Daniel M. Ivancevich, Susan H. Ivancevich
Faculty and Research Publications
This article summarizes U.S. Sarbanes-Oxley Act section 404 internal control reports that reveal material weaknesses due to inadequate disaster recovery planning. According to the authors, Section 404 applies to public companies with over $75 million in public float. They advise that auditors evaluating internal control over financial reporting must consider key information technology-related risks and controls that affect financial reporting, including issues related to disaster recovery planning.
Information Opacity, Credit Risk, And The Design Of Loan Contracts For Private Firms, Lucy Ackert, Rongbing Huang, Gabriel G. Ramirez
Information Opacity, Credit Risk, And The Design Of Loan Contracts For Private Firms, Lucy Ackert, Rongbing Huang, Gabriel G. Ramirez
Faculty and Research Publications
This paper examines the structure and cost of a large sample of bank loans to private firms. Compared to public firms, private firms are more informationally opaque and riskier. The results suggest that the design of a loan to a private firm is significantly different from that to a public firm. Bank loans to private firms are more likely to be by a sole lender, collateralized, and have sweep covenants than loans to public firms. The cost of borrowing is higher for a private firm than for a public firm, even after holding constant firm and loan characteristics.
The Value Relevance Of Earnings And The Prediction Of One-Year-Ahead Cash Flows, Oliver Kim, Steve C. Lim, Taewoo Park
The Value Relevance Of Earnings And The Prediction Of One-Year-Ahead Cash Flows, Oliver Kim, Steve C. Lim, Taewoo Park
Faculty and Research Publications
In this paper we examine the validity of using one-year-ahead cash flows prediction tests as a substitute for the value relevance test of earnings. We show theoretically that the R2 of the cash flows prediction regression is contaminated by the presence of (1) noise in the cash flows and (2) spurious, i.e., value-unrelated, correlation between one-year-ahead cash flows and current earnings. We test if either of the above two factors contribute to the result of Kim and Kross (2005) that the ability of earnings to predict one-year-ahead cash flows has increased over the recent decades, in contrast to the evidence …
Developing A Customized Program Assessment Methodology For Assurance Of Learning: A Case Study, Hope Baker, Dorothy Brawley, Jane E. Campbell, Ernest Capozzoli, Linda Malgeri, Gary B. Roberts
Developing A Customized Program Assessment Methodology For Assurance Of Learning: A Case Study, Hope Baker, Dorothy Brawley, Jane E. Campbell, Ernest Capozzoli, Linda Malgeri, Gary B. Roberts
Faculty and Research Publications
For most academic institutions, selecting and/or designing a Program Assessment methodology for Assurance of Learning is a challenging task. This paper describes the steps taken to establish goals, values and criteria driving this process for a College of Business. In this case analysis, we document the options we explored in finding the right vehicle for our particular situation. Our experience with a beta test and full rollout of our Program Assessment is detailed. After considerable research and a trial and error process, we have implemented a hybrid Program Assessment approach for our undergraduate students. This approach includes a business simulation …
The Effects Of Web-Based Technologies On Knowledge Transfer, Waymond Rogers, Solomon Negash
The Effects Of Web-Based Technologies On Knowledge Transfer, Waymond Rogers, Solomon Negash
Faculty and Research Publications
The article discusses the effects of Web-based technologies on knowledge transfer, specifically examining whether the use of Web-based services can increase problem-solving skills. Because knowledge transfer has shown a direct correlation with industrial productivity, many organizations are actively trying to create services that encourage it. The authors present a study of the effects of Internet technology on knowledge transfer and the ways that organizations can use technology related to knowledge transfer.
It-Related Material Weaknesses In Internal Control: Initial Evidence From Sox Section 404 Reports, Dana Hermanson, Daniel M. Ivancevich, Susan H. Ivancevich
It-Related Material Weaknesses In Internal Control: Initial Evidence From Sox Section 404 Reports, Dana Hermanson, Daniel M. Ivancevich, Susan H. Ivancevich
Faculty and Research Publications
Section 404 of the Sarbanes-Oxley Act (SOX) requires auditors and managers to assess public companies internal control over financial reporting. Since some of the material weaknesses in internal control noted by auditors and management relate to IT issues, Section 404 reports offer a new opportunity to examine the types of IT-related control issues that public companies are struggling to address. This study presents a summary of the most commonly cited IT-related material weaknesses in internal control described in recent Section 404 internal control reports and describes the characteristics of companies with IT-related weaknesses. We also provide insights into companies remedial …
Organizational Adoption Of Web-Enabled Services For Information Dissemination, Pamila Dembla, Prashant Palvia, Lloyd Brooks
Organizational Adoption Of Web-Enabled Services For Information Dissemination, Pamila Dembla, Prashant Palvia, Lloyd Brooks
Faculty and Research Publications
Although communication, collaboration, and transaction processing are some of the important business functions facilitated by the web, timely dissemination of information is critical for ultimate customer satisfaction and potential profitability. The purpose of this study is to determine the affect that contextual factors such as IS maturity, organizational attributes, and environmental characteristics have on perceived usefulness and adoption of web-enabled services for information dissemination in organizations. The key focus of this article is "organizational adoption" as opposed to individual acceptance for which there have been numerous studies. A research model and eight hypotheses were developed based on past literature. Data …