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2015

Series

Accounting

Faculty and Research Publications

Articles 1 - 6 of 6

Full-Text Articles in Business

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 Sep 2015

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 …

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Bank Loan Agreement And Ceo Compensation, Amine Khayati, Donald L. Ariail May 2015

Bank Loan Agreement And Ceo Compensation, Amine Khayati, Donald L. Ariail

Faculty and Research Publications

Contrary to other forms of outside financing, the announcement of a bank loan agreement prompts a positive and significant market return. Throughout the literature, bank loans are deemed special and unique due to multiple benefits accruing to bank borrowers. The short-term positive market reaction is however inconsistent with the long-term underperformance of borrowing firms (Billet et al., 2006). We find that unlike shareholders, CEOs gain from the bank loan relation over the long-term. Specifically, we find that bank loan agreement elicits a significant increase in total compensation through an increase in non-performance based compensation components such as salary, bonus and …

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A Frame Work For Identifying Factors To Consider When Implementing An Academic Program At A Satellite Campus, Kathryn K. Epps, Adrian L. Epps, Jane E. Campbell Apr 2015

A Frame Work For Identifying Factors To Consider When Implementing An Academic Program At A Satellite Campus, Kathryn K. Epps, Adrian L. Epps, Jane E. Campbell

Faculty and Research Publications

Making a strategic decision to launch an academic degree program at a satellite site offers unique challenges. Many factors should be carefully considered in creating degree offerings, supporting student needs, allocating faculty resources, satisfying accreditation concerns, and meeting student demand. This paper establishes a framework and decision model regarding a satellite campus program utilizing an undergraduate accounting degree program as a case analysis. The case analysis provides details of how the components of the framework should be considered in making decisions regarding the possible implementation of a satellite academic program. The purpose of this paper is to propose a roadmap …

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An Increasing Usefulness For Managerial Communication Research On The Main Topics Of Management, Reginald L. Bell, Deborah Roebuck Jan 2015

An Increasing Usefulness For Managerial Communication Research On The Main Topics Of Management, Reginald L. Bell, Deborah Roebuck

Faculty and Research Publications

Effective communication is necessary across all management tiers and functions. In addition, it is an integral part of managerial decision-making. Over the last 10 years, interest in the nuances of communication as related to management has intensified. These studies have fostered diverse approaches to linking management and communication. Our investigation, using 2x5 and 2x4 factorial ANOVAs, reveals that differences exist among the means of five professional communication fields. Numerous articles published between 2004 and 2013 were examined, and we found an increasing usefulness for managerial communication research on the main topic of management.

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Comparing Business Law In Online And Face-To-Face Formats: A Difference In Student Learning Perception, Mary Catherine Cleaveland, Cristen Dutcher, Kathryn Epps Jan 2015

Comparing Business Law In Online And Face-To-Face Formats: A Difference In Student Learning Perception, Mary Catherine Cleaveland, Cristen Dutcher, Kathryn Epps

Faculty and Research Publications

This paper extends the body of research investigating potential differences in face to face and online delivery of a business law course. Using a unique survey, it investigates student perceptions of their learning and understanding of key course concepts, as well as student satisfaction with the course and course instruction. Further, the paper explores the specific characteristics of online versus face to face students that may impact their satisfaction.

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Preparing For The Looming Changes In Lease Accounting, Dennis Chambers, James Dooley Jan 2015

Preparing For The Looming Changes In Lease Accounting, Dennis Chambers, James Dooley

Faculty and Research Publications

Donald Rumsfeld famously stated, “There are known knowns. These are things we know that we know. There are known unknowns. That is to say, there are things that we know we don’t know. But there are also unknown unknowns. There are things we don’t know we don’t know.” Rumsfeld’s statement can be applied to our state of knowledge regarding the accounting for operating leases in the future. There is general agreement (that is, a “known known”) that new standards will require lessees to report most of the assets and related liabilities associated with operating leases on the balance sheet—a significant …

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