Open Access. Powered by Scholars. Published by Universities.®
- Institution
-
- University of Mississippi (229)
- Selected Works (38)
- Singapore Management University (17)
- University of Nebraska - Lincoln (13)
- University of Wollongong (9)
-
- SelectedWorks (7)
- Marquette University (6)
- Kennesaw State University (5)
- Virginia Commonwealth University (4)
- Morehead State University (3)
- Pace University (3)
- San Jose State University (3)
- University of Dayton (3)
- California Polytechnic State University, San Luis Obispo (2)
- Louisiana State University (2)
- Montclair State University (2)
- Southern University and A&M College (2)
- University of Arkansas, Fayetteville (2)
- University of Texas Rio Grande Valley (2)
- Utah State University (2)
- Brigham Young University (1)
- Bryant University (1)
- Cedarville University (1)
- Columbus State University (1)
- Eastern Michigan University (1)
- Edith Cowan University (1)
- Georgia State University (1)
- Illinois Wesleyan University (1)
- La Salle University (1)
- Sacred Heart University (1)
- Keyword
-
- Manuals (21)
- Accounting firms -- Management (20)
- Etc (19)
- Accounting (11)
- American Institute of Certified Public Accountants (10)
-
- Auditing (9)
- Auditing -- Standards -- United States (9)
- Finance (9)
- Regulation (9)
- Expert -- United States (8)
- Business enterprises -- Valuation; Forensic accounting -- United States; Evidence (7)
- Accounting -- Data Processing (6)
- Financial planners -- United States -- Periodicals; Finance (6)
- Personal -- United States -- Periodicals; Tax Planning -- United States -- Periodicals (6)
- Accounting education (5)
- American Institute of Certified Public Accountants. Auditing Standards Board; Minutes; Auditing -- Standards --United States (5)
- Certification society (5)
- Financial reporting (5)
- Financial reports (5)
- Internal -- Standards -- United States (5)
- Markets (5)
- Accounting -- Study and teaching (4)
- Etc; Disclosure in accounting -- Handbooks (4)
- Managerial Accounting (4)
- Public -- United States -- Accounting (4)
- Refereed Articles (4)
- Uniform financial reporting standards (4)
- Accounting practice (3)
- Accounting standards (3)
- Competition (3)
- Publication
-
- Newsletters (65)
- Industry Guides (AAGs), Risk Alerts, and Checklists (51)
- Shyam Sunder (29)
- Accounting Historians Journal (26)
- Accounting Historians Notebook (19)
-
- Association Sections, Divisions, Boards, Teams (19)
- Guides, Handbooks and Manuals (19)
- Research Collection School Of Accountancy (15)
- Exposure Drafts, Comment Letters, and Statements of Position (13)
- Journal of Actuarial Practice (1993-2006) (13)
- AICPA Professional Standards (6)
- Accounting Faculty Research and Publications (6)
- Faculty and Research Publications (5)
- Faculty of Business - Accounting & Finance Working Papers (5)
- Statements on Auditing Standards (5)
- Theses and Dissertations (5)
- Faculty of Commerce - Papers (Archive) (4)
- Accounting Faculty Publications (3)
- Faculty Publications (3)
- Honors College Theses (3)
- AICPA Committees (2)
- Accounting (2)
- Bruno L. Costantini García (2)
- Carolyn Windsor (2)
- Department of Accounting and Finance Faculty Scholarship and Creative Works (2)
- Electronic Dissertations and Theses (2)
- Inquiry: The University of Arkansas Undergraduate Research Journal (2)
- LSU Doctoral Dissertations (2)
- Ole Miss Accountant (2)
- Undergraduate Honors Capstone Projects (2)
- Publication Type
- File Type
Articles 1 - 30 of 372
Full-Text Articles in Business
Accounting, Education And Research As Infrastructure For A Modernizing Economy, Shyam Sunder
Accounting, Education And Research As Infrastructure For A Modernizing Economy, Shyam Sunder
Shyam Sunder
No abstract provided.
The Relationship Between R&D Investment And Dividend Payment Tax Incentives And Their Role In The Dividend Tax Puzzle, Mary Catherine Cleaveland
The Relationship Between R&D Investment And Dividend Payment Tax Incentives And Their Role In The Dividend Tax Puzzle, Mary Catherine Cleaveland
Accountancy Dissertations
Although much research on corporate dividend policy exists, the evidence is far from conclusive. Understanding how dividend taxes affect firm-level decisions is crucial to evaluating dividend imputation credits which provide shareholder-level tax credits for dividends received or decreased shareholder-level dividend tax rates, which reduce the double taxation of dividends. Using changes in New Zealand and Australia’s tax regimes, this dissertation provides new evidence on the relationship between tax incentives for R&D investment and dividend payment. The results show that the theory that the tension between R&D investment and dividend payment decreases when a country previously not offering tax incentives for …
An Analysis Of The Accounting Methods Used By Builders Producing Twenty-Five Or Fewer Homes Per Year, David Andrus
An Analysis Of The Accounting Methods Used By Builders Producing Twenty-Five Or Fewer Homes Per Year, David Andrus
Theses and Dissertations
Accounting plays a crucial role in the success of any business, but it is particularly vital in the construction industry, a complex field that typically requires the coordination of multiple subcontractors and multiple jobs in any given year. Although small-volume home builders make up 70 percent of the membership of the National Association of Home Builders (NAHB), a trade association of the home building industry, little is known about the accounting practices of these builders. This thesis undertook to study the accounting practices of small-volume home builders. Small-volume home builders were defined as those producing 25 homes or fewer in …
An Analytical Approach For Making Management Decisions Concerning Corporate Restructuring, Beixin Lin, Zu Hsu Lee, Richard Peterson
An Analytical Approach For Making Management Decisions Concerning Corporate Restructuring, Beixin Lin, Zu Hsu Lee, Richard Peterson
Department of Accounting and Finance Faculty Scholarship and Creative Works
Internal corporate restructuring activities, such as downsizing, sale or termination of a business line, facility closure, consolidation, or relocation, often occur as part of managerial strategies intended to improve efficiency, control costs, and adapt to an ever-changing business environment. Such actions frequently result in fundamental changes in a business's organization, its strategies, its systems, and its operations. They can unsettle a business and often significantly affect current and future earnings and cash flows. In this paper we propose a novel decision-making model through the use of the dynamic programming technique to illustrate how management can determine the optimal timing and …
What's Ahead For 2007? Knowledge@Wharton Network Surveys The Globe, Knowledge@Smu
What's Ahead For 2007? Knowledge@Wharton Network Surveys The Globe, Knowledge@Smu
Knowledge@SMU
On the financial front, 2006 has been a pretty good year all around. Stock markets in many countries have rallied, energy prices have fallen, inflation is relatively low and growth in GDP ranges from respectable to robust. But the economies of most countries also face a number of threats -- some predictable, some not -- that could derail recent gains in our increasingly connected global markets. What's ahead for 2007 in the U.S., India, Europe, Latin America, China and other parts of the world? We offer a roundup of reports from the Knowledge@Wharton Network, including India Knowledge@Wharton, Universia Knowledge@Wharton and …
An Exploratory Look At The Four Addresses On Accounting In The 10th Edition Of John C. Colt's The Science Of Double Entry Bookkeeping, Richard Vangermeersch
An Exploratory Look At The Four Addresses On Accounting In The 10th Edition Of John C. Colt's The Science Of Double Entry Bookkeeping, Richard Vangermeersch
Special Collections (Miscellaneous)
Four public addresses , written by convicted murder John C. Colt from about 1836 to 1841 have not been noted in the accounting history literature. This paper explores the importance of these addresses compiled in the 10th edition of The Science of double entry book keeping and brings them into current literature.
Practicing Cpa, Vol. 30 No. 10, December 2006, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 30 No. 10, December 2006, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
The Association Between Earnings Quality And Regulatory Report Opinions In The Accounting Industry, Tracey Chunqi Zhang, Katherine Gunny
The Association Between Earnings Quality And Regulatory Report Opinions In The Accounting Industry, Tracey Chunqi Zhang, Katherine Gunny
Research Collection School Of Accountancy
We compare the outcome of two different information systems – self regulation versus private sector regulation – in the accounting industry. Under the Sarbanes-Oxley Act, Public Company Accounting Oversight Board (PCAOB) inspections replaced American Institute of Certified Public Accountants (AICPA) peer reviews of auditors. Peer review opinions are useful with respect to decisions about hiring and firing of auditors (Hilary and Lennox, 2005); therefore, the question remains what are the benefits of incurring the cost to replace a selfregulatory system with a private regulatory agency. We examine the usefulness of these two information systems at distinguishing earnings quality at firms …
"A Lean Accounting Curriculum", Jake Lewis
"A Lean Accounting Curriculum", Jake Lewis
Undergraduate Honors Capstone Projects
This paper is written as a part of my honors thesis. My objective for my thesis was to develop a curriculum to be used in the classroom here at Utah State University, on the subject of lean accounting. This curriculum includes a set of lecture slides, selection of an assigned textbook, a case study assignment, and a DVD. Also compiled were several other optional materials that may be used as supplements to the aforementioned set of materials or as a means to briefly cover lean accounting in another course if so desired. This paper contains a brief summary of lean …
Implication Of Comprehensive Income Disclosure For Future Earnings And Analysts' Forecasts, Jong-Hag Choi, Yoonseok Zang
Implication Of Comprehensive Income Disclosure For Future Earnings And Analysts' Forecasts, Jong-Hag Choi, Yoonseok Zang
Research Collection School Of Accountancy
This paper examines the association of comprehensive income with subsequent period net income as well as analysts’ earnings forecasts. Our results support the notion that comprehensive income is incrementally useful in predicting subsequent period changes in net income. We also document that comprehensive income is associated with analysts’ earnings forecast revisions and forecast errors. The evidence is consistent with analysts’ failure to fully utilize the information disclosed in comprehensive income. The result suggests that analysts revise their year t+1’s forecast downward when comprehensive income is smaller than net income but they do not revise the forecast upward when comprehensive income …
Escalation And De-Escalation Of Commitment To Information Systems Projects: Insights From An Approach-Avoidance Process Model, Gary Pan, Shan Ling Pan
Escalation And De-Escalation Of Commitment To Information Systems Projects: Insights From An Approach-Avoidance Process Model, Gary Pan, Shan Ling Pan
Research Collection School Of Accountancy
We view escalation and de-escalation of commitment as processes involving recurring instances of approach-avoidance conflict. This paper outlines an approach-avoidance process model for describing and analyzing escalation and de-escalation of commitment in information systems projects. In the model, the sequential mapping of project events is integrated with a model of approach-avoidance conflict that identifies periods of gradual evolution at two separate levels of social analysis (project and work) that are punctuated by sudden, revolutionary periods of rapid change. By conceiving the processes of commitment escalation and de-escalation as sequences of events involving approach-avoidance conflicts, researchers may develop a deeper understanding …
Strengthening The Foundations Of The Accountability Profession, Sridhar Ramamoorti, Sam M. Mccall, Relmond P. Van Daniker
Strengthening The Foundations Of The Accountability Profession, Sridhar Ramamoorti, Sam M. Mccall, Relmond P. Van Daniker
Accounting Faculty Publications
Article discusses the conceptual foundations of the accountability profession in government. The role of the Academy for Government Accountability in strengthening the accountability profession and advancing research and education initiatives in government financial management is described. The author suggests that government accountability needs to be about stewardship, transparency, accountability and citizen-centric government.
Insider Trading And Voluntary Disclosures, Qiang Cheng, Kin Lo
Insider Trading And Voluntary Disclosures, Qiang Cheng, Kin Lo
Research Collection School Of Accountancy
We hypothesize that insiders strategically choose disclosure policies and the timing of their equity trades to maximize trading profits, subject to the litigation costs associated with disclosure and insider trading. Accounting for endogeneity between disclosures and trading, we find that when managers plan to purchase shares, they increase the number of bad news forecasts to reduce the purchase price. In addition, this relation is stronger for trades initiated by chief executive officers than for those initiated by other executives. Confirming this strategic behavior, we find that managers successfully time their trades around bad news forecasts, buying fewer shares beforehand and …
Bad Apples In Bad Barrels Revisited: Cognitive Moral Development, Just World Beliefs, Rewards, And Ethical Decision Making, Neal M. Ashkanasy, Carolyn Windsor, Linda K. Trevino
Bad Apples In Bad Barrels Revisited: Cognitive Moral Development, Just World Beliefs, Rewards, And Ethical Decision Making, Neal M. Ashkanasy, Carolyn Windsor, Linda K. Trevino
Carolyn Windsor
In this study, we test the interactive effect on ethical decision-making of (1) personal characteristics, and (2) personal expectancies based on perceptions of organizational rewards and punishments. Personal characteristics studied were cognitive moral development and belief in a just world. Using an in-basket simulation, we found that exposure to reward system information influenced managers' outcome expectancies. Further, outcome expectancies and belief in a just world interacted with managers' cognitive moral development to influence managers' ethical decision-making. In particular, low-cognitive moral development managers who expected that their organization condoned unethical behavior made less ethical decisions while high cognitive moral development managers …
Regulation, Competition And Independence In A Certification Society: Certification Of Financial Reports Vs. Baseball Cards, Shyam Sunder
Regulation, Competition And Independence In A Certification Society: Certification Of Financial Reports Vs. Baseball Cards, Shyam Sunder
Shyam Sunder
No abstract provided.
Regulation And Markets In A Certification Society, Shyam Sunder
Regulation And Markets In A Certification Society, Shyam Sunder
Shyam Sunder
No abstract provided.
Corporate Financial Reporting: By Emergence Or Intelligent Design, Shyam Sunder
Corporate Financial Reporting: By Emergence Or Intelligent Design, Shyam Sunder
Shyam Sunder
No abstract provided.
Regulation, Competition And Independence In A Certification Society: Financial Reports Vs. Baseball Cards, Shyam Sunder
Regulation, Competition And Independence In A Certification Society: Financial Reports Vs. Baseball Cards, Shyam Sunder
Shyam Sunder
No abstract provided.
Regulation, Competition And Independence In A Certification Society: Financial Reports Vs. Baseball Cards., Shyam Sunder
Regulation, Competition And Independence In A Certification Society: Financial Reports Vs. Baseball Cards., Shyam Sunder
Shyam Sunder
No abstract provided.
Members In Business And Industry, November 2006, American Institute Of Certified Public Accountants (Aicpa)
Members In Business And Industry, November 2006, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Large Public Accounting Firms, November 2006, American Institute Of Certified Public Accountants (Aicpa)
Members In Large Public Accounting Firms, November 2006, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Planner, Volume 21, Number 6, November-December 2006, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 21, Number 6, November-December 2006, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practicing Cpa, Vol. 30 No. 9, November 2006, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 30 No. 9, November 2006, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Education, November 2006, American Institute Of Certified Public Accountants (Aicpa)
Members In Education, November 2006, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Small Local Public Accounting Firms, November 2006, American Institute Of Certified Public Accountants (Aicpa)
Members In Small Local Public Accounting Firms, November 2006, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Infotech Update, Volume 15, Number 6, November/December 2006, American Institute Of Certified Public Accountants. Information Technology Section
Infotech Update, Volume 15, Number 6, November/December 2006, American Institute Of Certified Public Accountants. Information Technology Section
Newsletters
No abstract provided.
Management And Self-Activity: Accounting For The Crisis In Profit-Taking, Stefano Harney
Management And Self-Activity: Accounting For The Crisis In Profit-Taking, Stefano Harney
Research Collection Lee Kong Chian School Of Business
The crisis in measurement identified by those working in the tradition of Italian autonomia has consequences for the critique of accounting and management. If both capitalist work and the commodity are today communicative and overtly political, a critique that merely points to these characteristics will have no transformative effect. This paper uses the Trinidadian Marxist theorist C.L.R. James’s notion of self-activity to suggest that the crisis in measurement is a symptom of the separation of work and value. The institution of forms of self-management and what might be called wars of command begin to replace the governmentality of the wage …
Sustainable Accounting And Financial Management, Doug Cerf, Arline Savage, Kathryn Lancaster
Sustainable Accounting And Financial Management, Doug Cerf, Arline Savage, Kathryn Lancaster
Accounting
No abstract provided.
Ley Federal Del Procedimiento Contencioso Administrativo., Bruno L. Costantini García
Ley Federal Del Procedimiento Contencioso Administrativo., Bruno L. Costantini García
Bruno L. Costantini García
Ponencia sobre la Ley Federal del Procedimiento Contencioso Administrativo, impartida por Bruno L. Costantini García.
Annual Members Meeting, October 24, 2006, Las Vegas, Nevada, American Institute Of Certified Public Accountants (Aicpa)
Annual Members Meeting, October 24, 2006, Las Vegas, Nevada, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.