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Generational Differences Of Personal Values Of Business Students, Don Giacomino, Jill Brown, Michael Akers
Generational Differences Of Personal Values Of Business Students, Don Giacomino, Jill Brown, Michael Akers
Accounting Faculty Research and Publications
This paper examines the values and value systems of business students from a private mid-western university using the Rokeach Value Survey and the Musser and Orke Typology of Personal Values. The findings of this study are compared with the results of studies in the latter part of the 1990’s and early 2000 in order to provide some insights regarding generational differences. There is evidence of changes in several individual variables during the past decade. For example, the value with the greatest change is National Security. Students in 2010 place more importance on this value than did the students in 1998. …
An Effective And Efficient Analytic Technique: A Bootstrap Regression Procedure And Benford's Law, Ikseon Suh, T. Christopher Headrick, Sandra Minaburo
An Effective And Efficient Analytic Technique: A Bootstrap Regression Procedure And Benford's Law, Ikseon Suh, T. Christopher Headrick, Sandra Minaburo
Accounting Faculty Research and Publications
No abstract provided.
Examining An Online Investment Research Service: The Motley Fool, Don Giacomino, Michael Akers
Examining An Online Investment Research Service: The Motley Fool, Don Giacomino, Michael Akers
Accounting Faculty Research and Publications
The Motley Fool has been described as “the most popular Internet stock chat website” (Hirschey et al, Financial Analysts Journal, 1999). Per the company‟s website, the mission of the privately-held multimedia financial services company is to educate, amuse, and enrich” in order “to build the world‟s greatest investment community” (www.fool.com/press/about.htm). The Motley Fool notes that their products are designed to “help people take control of their financial lives”. While other internet financial services exist, this article examines the performance of the investment services/advice provided by The Motley Fool (TMF) because of its notoriety. We use investment publications, information posted on …
The Effects Of Disclosure Type And Audit Committee Expertise On Chief Audit Executives’ Tolerance For Financial Misstatements, Carolyn S. Norman, Jacob M. Rose, Ikseon Suh
The Effects Of Disclosure Type And Audit Committee Expertise On Chief Audit Executives’ Tolerance For Financial Misstatements, Carolyn S. Norman, Jacob M. Rose, Ikseon Suh
Accounting Faculty Research and Publications
This study involves an experiment where 73 Chief Audit Executives and deputy Chief Audit Executives determine the amount of adjustment required to correct a misstatement. We manipulate the financial reporting location of the misstatement (recognized vs. disclosed) and the level of audit committee expertise (high vs. low). The results indicate that financial reporting location has significant effects on internal auditors’ decisions to correct misstatements. Specifically, internal auditors are more willing to waive disclosed misstatements relative to recognized misstatements. Contrary to expectations, the results do not indicate that increased audit committee expertise and associated increases in audit committee members’ perceived powers …