Open Access. Powered by Scholars. Published by Universities.®
- Institution
-
- University of Mississippi (181)
- Selected Works (43)
- Singapore Management University (41)
- SelectedWorks (22)
- Kennesaw State University (11)
-
- Claremont Colleges (8)
- Eastern Illinois University (8)
- San Jose State University (6)
- Coastal Carolina University (5)
- University of Tennessee, Knoxville (5)
- Western Kentucky University (5)
- Andrews University (4)
- Georgia State University (4)
- Marquette University (4)
- Central Washington University (3)
- Cleveland State University (3)
- Edith Cowan University (3)
- Louisiana State University (3)
- Morehead State University (3)
- Sacred Heart University (3)
- Stephen F. Austin State University (3)
- University of Central Florida (3)
- University of South Florida (3)
- Ateneo de Manila University (2)
- Montclair State University (2)
- Santa Clara University (2)
- Syracuse University (2)
- University of Connecticut (2)
- University of Dayton (2)
- University of Nevada, Las Vegas (2)
- Keyword
-
- Accounting (21)
- Manuals (14)
- Accounting -- Periodicals; Tax planning -- Periodicals (12)
- Etc (11)
- Architecture Arts and Humanities Business Education Engineering Law Life Sciences Medicine and Health Sciences Physical Sciences and Mathematics Social and Behavioral Sciences (10)
-
- Accountants -- Professional ethics (8)
- Financial statements (8)
- American Institute of Certified Public Accountants. Auditing Standards Board; Minutes; Auditing -- Standards --United States (7)
- Finance (7)
- IFRS (7)
- Auditing -- Standards -- United States (6)
- Earnings management (6)
- Ethics (6)
- Accounting -- Congresses (5)
- Auditing (5)
- Case study (4)
- Etc; Disclosure in accounting -- Handbooks (4)
- Financial reporting (4)
- Income tax -- Law and legislation -- United States -- Periodicals; Tax planning -- Periodicals (4)
- Internal controls (4)
- Kentucky (4)
- Refereed Articles (4)
- Academy of Accounting Historians (3)
- Accounting/Taxation (3)
- Auditors (3)
- Bruno (3)
- Congresses and conventions -- Accounting (3)
- Convergence (3)
- Cost of -- United States; Medicine -- Practice -- United States -- Accounting; Medicine -- Practice -- Valuation -- United States (3)
- Costantini (3)
- Publication
-
- Industry Guides (AAGs), Risk Alerts, and Checklists (35)
- Accounting Historians Notebook (28)
- Guides, Handbooks and Manuals (28)
- Accounting Historians Journal (23)
- Research Collection School Of Accountancy (23)
-
- Exposure Drafts, Comment Letters, and Statements of Position (22)
- Shyam Sunder (19)
- Newsletters (18)
- Knowledge@SMU (17)
- Philadelphia University, Jordan (11)
- Faculty Publications (10)
- Association Sections, Divisions, Boards, Teams (9)
- Faculty and Research Publications (9)
- AICPA Professional Standards (8)
- CMC Senior Theses (8)
- Honors Theses (7)
- Accounting Faculty Publications (5)
- Accounting Faculty Research and Publications (4)
- Bruno L. Costantini García (4)
- Chancellor’s Honors Program Projects (4)
- Faculty Research & Creative Activity (4)
- Gary PAN (4)
- MSS Finding Aids (4)
- Accountancy Dissertations (3)
- Accounting (3)
- Adjunct Professor Stephen J Kelly (3)
- All Faculty Scholarship for the College of Business (3)
- Business Faculty Publications (3)
- Claudio Sottoriva (3)
- Statements on Auditing Standards (3)
- Publication Type
- File Type
Articles 1 - 30 of 422
Full-Text Articles in Business
Corporate Disclosure: A Symposium, Shyam Sunder
Corporate Disclosure: A Symposium, Shyam Sunder
Shyam Sunder
Comparing Historical And Implied Volatility For A Silver Electronically Traded Fund Between Months Of High And Low Returns, Jacob G. Downey
Comparing Historical And Implied Volatility For A Silver Electronically Traded Fund Between Months Of High And Low Returns, Jacob G. Downey
Honors Theses
Silver as a commodity is used in many different industrial applications as well as in jewelry. Silver is five times scarcer than gold (Stamey, Class Notes, 2011) is at this point and is becoming more and more popular with investors. Many investors instead of buying physical silver have looked to invest in the Silver ETF. An ETF is an Exchange Traded Fund, and is a way to trade a commodity like a stock. A price varies in proportion to the commodity, so as Silver moves so does SLV (Silver ETF). In this paper, the Silver ETE chosen was iShares Silver …
The Smartest "Guise" In The Room: Why America Is Doomed To Repeat An Enron-Like Scandal, Shayne Reddington
The Smartest "Guise" In The Room: Why America Is Doomed To Repeat An Enron-Like Scandal, Shayne Reddington
Honors Theses
There is no question that Enron has brought change to the landscape surrounding business practices both domestically and globally. After the Emon Scandal occurred, Congress passed a very controversial and groundbreaking legislative act known as the Sarbanes-Oxley Act as a means of stopping the conditions that made this widespread scandal possible. There are several reasons why another Emon-type Scandal is prone to repeat itself in the near future. One of the reasons is that Sarbanes-Oxley is not the perfect bill. Although the controversial Sarbanes-Oxley is a valiant effort to reform the environment that fostered Enron, there are major gaps and …
Outsourcing: More Harm Than Good, Ly Luu Pham
Outsourcing: More Harm Than Good, Ly Luu Pham
Honors Theses
Outsourcing is a highly effective strategy, widely used in various types of business to gain a competitive edge. The tremendous growth of outsourcing first started in the manufacturing and information technology industries. It has also spread into the accounting industry as well. However, in accounting the major problems and benefits caused by outsourcing are different from those identified in the manufacturing and IT industries. This leads to the question of whether or not outsourcing in accounting would create more advantages than disadvantages. This paper analyzes the question through four steps: (1) how accounting outsourcing is done, (2) which accounting tasks …
The Effect Of Ifrs Convergence On Coastal Carolina University Accounting Major Students, Stephanie Wehrung
The Effect Of Ifrs Convergence On Coastal Carolina University Accounting Major Students, Stephanie Wehrung
Honors Theses
The Securities and Exchange Commission (SEC) has been working with the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) in converging United States Generally Accepted Accounting Principles (US GAAP) with International Financial Reporting Standards (IFRS). The US is one of the last large economic powers in the world remaining that has yet to start reporting using IFRS. The business environment is not the only group that is facing great obstacles with this change; universities will also be facing difficulties as they try to properly prepare students for their future careers. Accounting students will obviously be affected, …
U.S. Progress Toward Ifrs, Whitney Hucks
U.S. Progress Toward Ifrs, Whitney Hucks
Honors Theses
There has been much discussion about the FASB and the IASB and their joint efforts to create a new set of accounting standards. There is also much debate over which set of accounting standards, U.S. GAAP or IFRS works best for corporations in the U.S. and for financial accounting purposes. The following is a discussion of the pertinent and relevant points made by those who are for IFRS, those who are for GAAP, and those who are for a mixture of the two sets of standards. These arguments all tend to fall under one of the following umbrellas: ignore IFRS, …
Matching Expectations: Source Of Decline And Remedy For Wealth Of Societies, Shyam Sunder
Matching Expectations: Source Of Decline And Remedy For Wealth Of Societies, Shyam Sunder
Shyam Sunder
No abstract provided.
Paradox Of Writing Clear Rules: Interplay Of Financial Reporting Standards And Engineering, Shyam Sunder
Paradox Of Writing Clear Rules: Interplay Of Financial Reporting Standards And Engineering, Shyam Sunder
Shyam Sunder
Expanding Your Accounting Classroom With Digital Video Technology, Mark Holtzblatt, Norbert Tschakert
Expanding Your Accounting Classroom With Digital Video Technology, Mark Holtzblatt, Norbert Tschakert
Business Faculty Publications
In the past, many activities of accounting professors were restricted or confined by their classroom walls. Bringing in guest speakers, taking students on field trips and teaching students off-campus (either locally or globally) were extraordinary efforts that required significant organization. Today, numerous technological advancements in communication infrastructure, equipment and online tools greatly facilitate such initiatives. Outside experts can now visit the classroom, students can explore or collaborate in distant places and professors can extend the geographical reach of their lessons simply via the means of digital video technology. Based on our 2010 Conference on Teaching and Learning in Accounting (CTLA) …
Engaging Auditors: Field Investigation Of A Courtship, Shyam Sunder
Engaging Auditors: Field Investigation Of A Courtship, Shyam Sunder
Shyam Sunder
No abstract provided.
How Much Do Study Habits, Skills, And Attitudes Affect Student Performance In Introductory College Accounting Courses?, Darwin D. Yu
How Much Do Study Habits, Skills, And Attitudes Affect Student Performance In Introductory College Accounting Courses?, Darwin D. Yu
Finance and Accounting Faculty Publications
Background: Financial accounting is a skills course which to a large extent can be best learned through deliberate practice. Teachers implement this by continuously assigning homeworks, encouraging good study habits, asking students to budget time for studying, and generally exhorting students to “work hard”. Aims: This paper examines the impact of “study habits, skills, and attitudes” (SHSAs) on the performance of students in an introductory financial accounting college course. Sample: 395 2nd year business students in a Philippine university. Method: Data related to variables found to have influenced accounting performance in previous researches as well as SHSA variables are collected …
Accounting Methods To Effectively Measure The Performance Of Public Universities' Academic Units And Increase Allocation Efficiency: The Role Of Research Grants, Madeleine Arivett
Accounting Methods To Effectively Measure The Performance Of Public Universities' Academic Units And Increase Allocation Efficiency: The Role Of Research Grants, Madeleine Arivett
Honors Theses
No abstract provided.
Making It Real: Faculty Collaboration To Create Video Content, Claudia J. Dold, Gary Dudell
Making It Real: Faculty Collaboration To Create Video Content, Claudia J. Dold, Gary Dudell
Claudia J. Dold
Interest in integrative health care is a growing area of health practice, combining conventional medical treatments with safe and effective complementary and alternative medicine. These modalities relate to both improving physical and psychological well-being, and enhancing conventional talk therapy. In an interdisciplinary collaboration, teaching and library faculty have created a series of sixteen on-line video interviews that introduce practitioner-relevant experiences to students as supplemental course material. These videos are available through the department web-pages to students in other related disciplines as well, including Social Work, Counselor Education, Psychology, and the Colleges of Public Health, Nursing, and Medicine. The video series …
Year-End Individual Taxation Report, Annette M. Nellen, E. Cook, K. Fava, E. Gershman, J. Hagy, J. Horn, D. Moore, D. Newman, T. Newman, K. Rubin
Year-End Individual Taxation Report, Annette M. Nellen, E. Cook, K. Fava, E. Gershman, J. Hagy, J. Horn, D. Moore, D. Newman, T. Newman, K. Rubin
Faculty Publications
Several actions by Congress and the IRS aimed to reduce improper claims of the earned income tax credit by increasing preparer penalties and due diligence procedures. * Litigation over restricted stock-based compensation focused on the proper date of the stock's market valuation and the effect of company and SEC restrictions on disposition of the stock. * The Tax Court applied the IRS's recent practice of allowing professional gamblers to deduct ordinary and reasonable nonwagering business expenses over their gambling winnings, overturning a 1951 case holding. * The Tax Court also held that limited partners of a limited partnership who perform …
Earnings Management Among Firms During The Pre-Sec Era: A Benford's Law Analysis, Jeffrey Archambault, Marie E. Archambault
Earnings Management Among Firms During The Pre-Sec Era: A Benford's Law Analysis, Jeffrey Archambault, Marie E. Archambault
Accounting Faculty Research
This paper examines the existence of financial statement manipulation in the U.S. during a time period when many of the current motivations did not exist. The study looks for types of manipulations that would be motivated by the pre-SEC operating environment. To examine this issue, a sample of U.S. firms from the 1915 Moody's Analyses of Investments is divided into industrial firms, railroads, and utilities. The railroad and utility companies faced rate regulatiori during this time period, providing incentives to manipulate the financial reports so as to maximize the rate received. Industrial firms were not regulated. These companies wanted to …
An Examination Of The Fraudulent Factors Associated With Corporate Fraud, Ronald Zmuda
An Examination Of The Fraudulent Factors Associated With Corporate Fraud, Ronald Zmuda
HIM 1990-2015
Between the years 1998 and 2002, the United States suffered a time in which several large companies engaged in fraudulent behavior which eroded investor confidence in the stock market and to some extent destabilized the economy. Audits, which were conducted to assess the validity and reliability of a company's financial statements, were not detecting the material misstatements in the statements. As a result, both the US Government and the accounting profession needed to come up with a way to prevent these immense frauds from occurring in the future. As a response to these large frauds, in 2002, the US Government …
Cpa Client Bulletin, December 2011, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, December 2011, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Year-End Individual Taxation Report, Annette M. Nellen, E. Cook, K. Fava, E. Gershman, J. Hagy, J. Horn, D. Moore, D. Newman, T. Newman, K. Rubin
Year-End Individual Taxation Report, Annette M. Nellen, E. Cook, K. Fava, E. Gershman, J. Hagy, J. Horn, D. Moore, D. Newman, T. Newman, K. Rubin
Annette M. Nellen
Several actions by Congress and the IRS aimed to reduce improper claims of the earned income tax credit by increasing preparer penalties and due diligence procedures. * Litigation over restricted stock-based compensation focused on the proper date of the stock's market valuation and the effect of company and SEC restrictions on disposition of the stock. * The Tax Court applied the IRS's recent practice of allowing professional gamblers to deduct ordinary and reasonable nonwagering business expenses over their gambling winnings, overturning a 1951 case holding. * The Tax Court also held that limited partners of a limited partnership who perform …
Examining Revenue Management Practices In Las Vegas Casino Resorts, Arun Tanpanuwat
Examining Revenue Management Practices In Las Vegas Casino Resorts, Arun Tanpanuwat
UNLV Theses, Dissertations, Professional Papers, and Capstones
The overall goal of this study was to examine Revenue Management (RM) practices in Las Vegas casino resorts. A great deal of research has been done on RM in the hospitality industry. The academic research has examined RM in hospitality in general, but not specifically in casino resorts, which gain their revenue from both rooms and resort amenities. Moreover, the academic literature often show high-level mathematic-based solutions or statistical applications, but not necessarily pragmatic techniques for practitioners. This qualitative study investigates the extent to which the essential fundamentals of any RM system are implemented successfully by casino RM professionals and …
Opportunities And Challenges For The Asset Management Industry, Knowledge@Smu
Opportunities And Challenges For The Asset Management Industry, Knowledge@Smu
Knowledge@SMU
Singapore, with its open economy and stable business environment, is host to some of the world's largest asset management companies. It has been observed, however, that local asset management firms are lagging far behind; somehow unable to capitalise on the same opportunities available to the global giants. Speaking at a conference organised by SMU's Centre for Asset Securitisation and Management in Asia, a panel of industry experts shared their views on what it would take to get both local and Asia-based firms into the big league.
Incorporating Ethics Into Accounting Education: A Proposal For An Undergraduate Accounting Ethics Course For The University Of Tennessee, Knoxville, Courtney Michaluk
Incorporating Ethics Into Accounting Education: A Proposal For An Undergraduate Accounting Ethics Course For The University Of Tennessee, Knoxville, Courtney Michaluk
Chancellor’s Honors Program Projects
No abstract provided.
Comment Letters On Omnibus Proposal, Aicpa Professional Ethics Division, Proposed New Interpretations And Proposed Deletion Of Ethics Ruling, November 30, 2011, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Omnibus Proposal, Aicpa Professional Ethics Division, Proposed New Interpretations And Proposed Deletion Of Ethics Ruling, November 30, 2011, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Omnibus Proposal, Aicpa Professional Ethics Division, Proposed New Interpretations And Proposed Deletion Of Ethics Ruling, November 30, 2011, Comments Requested By January 30, 2012; Exposure Draft (American Institute Of Certified Public Accountants), 2011, November 30, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Omnibus Proposal, Aicpa Professional Ethics Division, Proposed New Interpretations And Proposed Deletion Of Ethics Ruling, November 30, 2011, Comments Requested By January 30, 2012; Exposure Draft (American Institute Of Certified Public Accountants), 2011, November 30, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
W.E. Bowers Ans Associates, Inc. Financial Operations Manual For Construction Cost Accounting, Stephen E. Brown
W.E. Bowers Ans Associates, Inc. Financial Operations Manual For Construction Cost Accounting, Stephen E. Brown
Purdue Polytechnic Masters Theses
W.E. Bowers and Associates, Inc. typically hires experienced project managers eager to
diversify their work experience. W.E. Bowers and Associates, Inc. verbally instructs
project managers to properly utilize the companies forms and the processes for financial
management of projects. The verbal training typically occurs in a piecemeal fashion. It
occurs only when a new project manager asks
“How To” perform specific tasks. The
project managers all come with different backgrounds and with different backgrounds,
come different business management strategies. The creation of this financial operations
manual will aid in the training of project managers and provide the company with a …
The Gratuities Debate And Campaign Reform – How Strong Is The Link?, George D. Brown
The Gratuities Debate And Campaign Reform – How Strong Is The Link?, George D. Brown
George D. Brown
The federal gratuities statute, 18 USC § 201(c), continues to be a source of confusion and contention. The confusion stems largely from problems of draftsmanship within the statute, as well as uncertainty concerning the relationship of the gratuities offense to bribery. Both offenses are contained in the same statute; the former is often seen as a lesser-included offense variety of the latter. The controversy stems from broader concerns about whether the receipt of gratuities by public officials, even from those they regulate, should be a crime. The argument that such conduct should not be criminalized can be traced to, and …
How To Navigate Public Accounting Recruitment, Jill Heather Aoki
How To Navigate Public Accounting Recruitment, Jill Heather Aoki
Undergraduate Honors Capstone Projects
For many accounting graduates, public accounting is an excellent place to start a career. However, recruitment at accounting firms is highly competitive. The majority of personnel are hired through internships, and competition for these positions is fierce. The process usually spans over multiple years and involves participating in leadership seminars, attending social events, and much more in addition to interviewing. Successful placement requires not only exceptional academic achievements but also strong relationships with personnel at the firm. One primary differentiator among the numerous public accounting firms is their people and culture. Other factors include local clients and specializations. Thus, candidates …
Proposed Statement On Auditing Standards, The Auditor’S Consideration Of An Entity’S Ability To Continue As A Going Concern (Redrafted), November 11, 2011, Comments Are Requested By January 31, 2012; ; Exposure Draft (American Institute Of Certified Public Accountants), 2011, November 11, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards, The Auditor’S Consideration Of An Entity’S Ability To Continue As A Going Concern (Redrafted), November 11, 2011, Comments Are Requested By January 31, 2012; ; Exposure Draft (American Institute Of Certified Public Accountants), 2011, November 11, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Auditing Standards, The Auditor’S Consideration Of An Entity’S Ability To Continue As A Going Concern (Redrafted), November 11, 2011, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards, The Auditor’S Consideration Of An Entity’S Ability To Continue As A Going Concern (Redrafted), November 11, 2011, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Working Draft Of Aicpa Accounting And Valuation Guide Testing Goodwill For Impairment Released November 4, 2011, American Institute Of Certified Public Accountants. Impairment Task Force
Working Draft Of Aicpa Accounting And Valuation Guide Testing Goodwill For Impairment Released November 4, 2011, American Institute Of Certified Public Accountants. Impairment Task Force
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Course-Integrated Information Literacy Instruction In Introduction To Accounting, Anne Kelly, Teresa Williams, Brad Matthies, J. B. Orris
Course-Integrated Information Literacy Instruction In Introduction To Accounting, Anne Kelly, Teresa Williams, Brad Matthies, J. B. Orris
Teresa Williams
Two groups of students, enrolled in Introduction to Accounting, volunteered to participate in a pedagogical study to assess course-integrated information literacy instruction. Only one group had received information literacy instruction in an earlier business course. Academic librarians provided three instruction sessions, and students completed a semester-long case to evaluate a company as a potential investment. The results suggest that information literacy skills can be learned for application in subsequent coursework. This research also provides some evidence of significantly greater improvement in information literacy and significantly higher perceptions of course-integrated instruction benefits by students who had not received the previous instruction.