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Full-Text Articles in Business
The Financial Impact Of Health And Wellness, Owen Williams, Walter Fulton, Chad Vaughn, Keaton Spiegel
The Financial Impact Of Health And Wellness, Owen Williams, Walter Fulton, Chad Vaughn, Keaton Spiegel
ENGL 1102 Showcase
This group anthology takes a deeper look into the cross section of health & wellness and business & finance sectors.
Small And Large Faculty-Size Adjusted Accounting Program Rankings Based On Research-Active Faculty: A Uniform Approach, Mark C. Dawkins, Matthew M. Wieland, Donald L. Ariail
Small And Large Faculty-Size Adjusted Accounting Program Rankings Based On Research-Active Faculty: A Uniform Approach, Mark C. Dawkins, Matthew M. Wieland, Donald L. Ariail
Faculty and Research Publications
Prior studies have ranked accounting programs based on the use of various methodologies, many of which did not control for faculty size. Even in studies that controlled for faculty size, a common issue was the inclusion of faculty and PhD students who were not research active. To resolve these sample issues, this study uses a sample of top-6 accounting journal publications over the 2006-2013 period to demonstrate an innovative, efficient, and uniform approach for calculating faculty-size adjusted accounting program rankings. This approach can be modified to include more accounting journals. Specifically, the study controls for faculty size by including only …
Audit Committee Material Weaknesses In Smaller Reporting Companies, Audrey A. Gramling, Dana R. Hermanson, Heather M. Hermanson
Audit Committee Material Weaknesses In Smaller Reporting Companies, Audrey A. Gramling, Dana R. Hermanson, Heather M. Hermanson
Faculty and Research Publications
One of the critical elements of internal control over financial reporting is an effectively functioning audit committee. The Sarbanes-Oxley Act of 2002 (SOX) defines an audit committee as " committee (or equivalent body) established by and amongst the board of directors of an issuer for the purpose of overseeing the accounting and financial reporting processes of the issuer and audits of the financial statements of the issuer." Recent SOX section 404 filings by smaller reporting companies ("nonaccelerated filers," or registrants with less than $75 million of public float), however, indicate that some small companies still are struggling to develop effective …
Management Accounting & Academe, Heather M. Hermanson, Dana R. Hermanson
Management Accounting & Academe, Heather M. Hermanson, Dana R. Hermanson
Faculty and Research Publications
Management accounting offers rewarding research opportunities. If researchers are able to identify more efficient ways to analyze internal accounting data, these new methods can be adopted immediately by interested companies. Breakthroughs in management accounting research do not have to filter through a standard-setting body before they can have an impact on practice. Due to the absence of management accounting rules, the great demand for management accounting research, and the availability of management accounting data, it is not surprising that academic research is beginning to drive the field of management accounting.