Accounting Commons^™

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.

Corporate Investment And Analyst Pressure, Sébastien Michenaud

Sébastien Michenaud

The Association Between Corporate Governance And Audit Fees, Cindy K. Harris

Business and Economics Faculty Publications

The Sarbanes-Oxley Act of 2002 (“SOX”) established not only corporate governance reform but also legislated significant changes to the practice of auditing publicly held corporations. Rules implemented by the Securities and Exchange Commission (“SEC”) further reinforced stronger corporate governance standards. The effect of these reforms on the cost of public audits is indisputable: the initial rise in audit fees was dramatic as corporations complied with the new provisions. This paper examines the relationship between corporate governance characteristics and audit fees for a random sample of 100 publicly traded corporations drawn from the 2005 Fortune 500 list. The data is obtained …

Pay And Performance: Among 100 Best U.S. Companies To Work For, Omair Mahmood Faisal

Undergraduate Theses and Capstone Projects

In the 21st century, world is becoming a global village and with increased competition businesses are always looking for regions with the lowest possible production costs. Appropriate compensation of U.S. employees working for major U.S. corporations is a hotly debated topic in political circles. This research focuses on the top 100 companies designated as “the best companies to work for” by Fortune Magazine for the year 2006. Performance of these companies, as measured by their return on equity, return on assets, revenue growth and earnings growth along with their profit margin is used to determine the impact on them as …

Managing Stakeholders During It-Enabled Organizational Transformation: A Case Study Of E-Government In South Korea, Hyun Jeong Kim, Gary Pan, Shan Ling Pan

Research Collection School Of Accountancy

The implementation of e-government is a burgeoning phenomenon across the globe. It improves and enhances the infrastructures and services provided to the citizens. However, a review of the IS literature reveals that research on the implementation of e-government is rather limited, which could be due to the general misconception of the public sectors as rigid and risk-averse establishments. The shortage of studies on e-government’s implementation presents a knowledge gap that needs to be plugged. This gap is significantly amplified by the increasing number of e-government initiatives being implemented by governments in recent years. This paper describes and analyzes South Korea’s …

Reflections On A Seminal Force In International Accounting, Karen Cascini

WCBT Faculty Publications

Accounting is a manifestation of several important environmental factors within a country, including economic, educational and political, and, as such, is evolutionary in accordance with those changing social structures. In today‟s ever expanding global economy, the understanding of international aspects of accounting is critical to understanding world events and the way in which they affect our lives. As new nations and new economic powers emerge, continually updated information, including accounting information, is an essential resource for linking an internal accounting system with worldwide systems. Because of the major impact that international accounting has had on countries‟ internal accounting systems, it …

Risk Management, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

The Islamic Faith Impact On The Decision Of Jordanian Consumer In Buy Food - Philadelphia University, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

Joseph Conrad: Defender Or Condemner Of Imperialism?, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

قياس رضى المرضى عن مستوى تطبيق الوثيقة الاسلامية, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

Plagiarism In Linguistic Editing, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

Ordering Of Binary Polymeric Nanoparticles On Hydrophobic Surfaces Assembled From Low Volume Fraction Dispersions, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

Genetic Population Structure, Gene Flow, And Evolutionary History Of Selected Ornamental Fish In The Red Sea, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

-“The Effect Of Perceived Risk On The Process Of Online Buying Electrical Products By Jordanian Consumers In Amman”, Journal Of Beni Sueif University, 2007, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

The Effect Of Using The Store Name As A Brand On Consumers' Perception Toward Its Quality”, Journal Of Beni Sueif University, 2007, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

The Impact Of The Implementation Fields Of Marketing Ethics On The Image Of Jordan Telecommunications Companies”, Journal Of Tanta University, 2007, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

The Impact Of The Implementation Fields Of Social Marketing On The Image Of Jordan Telecommunications Companies”, Journal Of Beni Sueif University, 2007, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

" The Impact Of Personal And Organizational Factors On The Use Of Decision Support Systems By The Jordanian Corporations In Marketing Decision Making" Journal Of Mansoura University, 2007, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

The Impact Of Using Imc On Costumers' Image For Jordanian Five Star Hotels, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

The Role Of Marketing Knowledge In Facing Marketing Crisis In Jordan Industrial Shareholding Companies, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

اتجاهات الإنفاق الاستثماري في كل من القطاعين العام والخاص وأثرهما في التنمية في, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

Variational Formulation Of Hyperbolic Heat Conduction Problems Applying Laplace Transform Technique, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

Intellectual Capital Reporting Between A Developing And Developed Nation, Indra Abeysekera

Faculty of Commerce - Papers (Archive)

Purpose - This paper examines the patterns of intellectual capital reporting (ICR) of large listed firms in a developing nation, Sri Lanka. The aim of this study is to highlight the differences in ICR practice between developing and developed nations.
Design/methodology/approach - The paper begins by examining each of the top 30 firms by market capitalization listed on the Colombo stock exchange in 1998/1999 and 1999/2000. Using the content analysis method, it reviews the annual reports of these firms to determine the types of intellectual capital (IC) items reported in Sri Lanka. It then compares these findings with a similar …

Human Capital Value Creation Practices Of Software And Service Exporter Firms In India, V. Murthy, Indra Abeysekera

Faculty of Commerce - Papers (Archive)

This study explored the human capital (HC) value creation practices of the top seventeen software and service exporter firms in India. The study used HC disclosure attributes as a tool to the contents of the annual reports for the year 2003-04, to evaluate the type and amount of HC disclosed by the software firms. The study conducted semi-structured interviews with the Heads of Human Resources of fourteen software firms to obtain a greater understanding of the similarities between reporting and managed HC practices. The study identified most reported and least reported attributes of HC using content analysis and explained their …

Private Standards, Public Governance: A New Look At The Financial Accounting Standards Board, William W. Bratton

All Faculty Scholarship

The Financial Accounting Standards Board (the “FASB”) presents a puzzle: How has this private standard setter managed simultaneously (1) to remain independent, (2) to achieve institutional stability and legitimacy, and (3) to operate in a politicized context in the teeth of op-position from its own constituents? This Article looks to governance design to account for this institutional success. The FASB’s founders made a strategic choice to create a regulatory agency that sought independence rather than political responsiveness. The FASB also set out a coherent theory of accounting, the “Conceptual Framework,” to contain and direct its decisions. The Conceptual Framework contributed …

Tracking Performance: When Less Is More, Kathy Paulson Gjerde, Hughes S.

Kathy A. Paulson Gjerde

An Empirical Study Of The Sources Affecting E-Business Value Creation In Jordanian Banking Services Sector, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

The Translation Of Some Metaphorical Expressions In Shakespeare's Hamlet, Philadelphia University

Philadelphia University, Jordan

No abstract provided.