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Selected Works

2008

Discipline
Institution
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Articles 1 - 30 of 48

Full-Text Articles in Accounting

Household Financial Ratios: A Review Of Literature, Nathan Harness, Michael Finke, Swarn Chatterjee Dec 2008

Household Financial Ratios: A Review Of Literature, Nathan Harness, Michael Finke, Swarn Chatterjee

Swarn Chatterjee

The literature on household financial ratios provides insight into the characteristics related to meeting common investment asset, debt, and liquidity guidelines. We know much about the contemporaneous relation between ratios and household characteristics, but the literature exploring the impact of meeting ratio thresholds on subsequent financial success is in its infancy. Ratios can be useful heuristics that efficiently provide information about financial status as well as a prescriptive guideline to motivate more efficient financial behavior. While the existing literature provides some insight into which households have adequate ratios, there are opportunities for additional empirical scrutiny and application of household resource …

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Accounting And Contract Theory Of The Firm, Shyam Sunder Nov 2008

Accounting And Contract Theory Of The Firm, Shyam Sunder

Shyam Sunder

No abstract provided.

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Econometrics Of Fair Values, Shyam Sunder Nov 2008

Econometrics Of Fair Values, Shyam Sunder

Shyam Sunder

No abstract provided.

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Value Of The Firm, Shyam Sunder Nov 2008

Value Of The Firm, Shyam Sunder

Shyam Sunder

No abstract provided.

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Regulation Of Accounting, Shyam Sunder Nov 2008

Regulation Of Accounting, Shyam Sunder

Shyam Sunder

No abstract provided.

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Corporate Governance And Firm Performance: Empirical Evidence From India, Shyam Sunder Nov 2008

Corporate Governance And Firm Performance: Empirical Evidence From India, Shyam Sunder

Shyam Sunder

No abstract provided.

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Extensive Income And Value Of The Firm: Who Gets What?, Shyam Sunder Oct 2008

Extensive Income And Value Of The Firm: Who Gets What?, Shyam Sunder

Shyam Sunder

In the neoclassical model of the firm, value surplus of the firm is assumed to accrue to its owner. Contract model suggests a distribution of the surplus among various agents depending on the imperfections of the markets in which they transact with the firm. If the share of the surplus to an agent declines with the perfection of the market in which he transacts, shareholders should be expected to get only a small piece of the pie, violating the neoclassical assumption. The paper explores an extensive value concept and its measurement for firms. It also examines the implications of extensive …

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Butler University's College Of Business Professional And Career Development 4-Year Plan, Karel Updyke, Wolfsie E. Oct 2008

Butler University's College Of Business Professional And Career Development 4-Year Plan, Karel Updyke, Wolfsie E.

Karel A. Updyke

No abstract provided.

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Recordkeeping Alters Economic History By Promoting Reciprocity By Basu Et Al, Shyam Sunder Oct 2008

Recordkeeping Alters Economic History By Promoting Reciprocity By Basu Et Al, Shyam Sunder

Shyam Sunder

No abstract provided.

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Are Regulatory Mandate And Independence Necessary For Audit Quality?, Shyam Sunder, Karim Jamal Oct 2008

Are Regulatory Mandate And Independence Necessary For Audit Quality?, Shyam Sunder, Karim Jamal

Shyam Sunder

Two key assumptions underlying the regulation of U.S. financial reporting are the need to mandate the certification of financial statements, and to require that this certification be performed by independent auditors. Private incentives to demand (and supply) certification are thought to be insufficient, and independence is thought to be necessary for quality audit. In this study, we collect archival data on certification activity in the economy, and conduct a field experiment on an unregulated online market for certification of baseball cards to investigate the validity of these assumptions. Our results show that: (1) Private markets for certification services are ubiquitous …

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Instrinsic Motivation And Extrinsic Incentives: An Experimental Investigation Of Exogenous Guidance And Gatekeeper Behavior, Shyam Sunder Oct 2008

Instrinsic Motivation And Extrinsic Incentives: An Experimental Investigation Of Exogenous Guidance And Gatekeeper Behavior, Shyam Sunder

Shyam Sunder

No abstract provided.

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Fight Fraud With Strong Internal Controls, Robert L. Kardell, L. Rand Gambrell Oct 2008

Fight Fraud With Strong Internal Controls, Robert L. Kardell, L. Rand Gambrell

Robert L Kardell

No abstract provided.

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Effects Of Friendship In Transactions In An Emerging Market: Empirical Evidence From Brazil, Wesley Mendes-Da-Silva Oct 2008

Effects Of Friendship In Transactions In An Emerging Market: Empirical Evidence From Brazil, Wesley Mendes-Da-Silva

Wesley Mendes-Da-Silva

This paper considers the inclusion of human behavioral aspects and implications of cognitive psychology and anthropology in decisions relating to the emerging field of behavioral finance. The formulated hypotheses were tested using 400 questionnaires, answered by students enrolled in MBA programs. The principal results suggest that individuals involved in transactions among friends or among strangers assume different behaviors—friends agree about the price attributed to an asset, while strangers show the propensity to bargain.

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Principles Without Principles: Questions About The Implementation Of Ifrs In The U.S., Paul Bahnson Sep 2008

Principles Without Principles: Questions About The Implementation Of Ifrs In The U.S., Paul Bahnson

Paul R. Bahnson

No abstract provided.

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Engineering Of Organizations: A Template, Shyam Sunder Sep 2008

Engineering Of Organizations: A Template, Shyam Sunder

Shyam Sunder

No abstract provided.

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Individual Taxation Report, Annette M. Nellen, E. Cook, D. Neuschwander, S. Q. Covington, J. Horn, M. Musacchio, J. Walloch Sep 2008

Individual Taxation Report, Annette M. Nellen, E. Cook, D. Neuschwander, S. Q. Covington, J. Horn, M. Musacchio, J. Walloch

Annette M. Nellen

Recent developments affecting taxation of individuals, including legislation, regulations, and IRS guidance, are presented in Code section order.

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Accounting And Governance In Kautilya’S Arthaśāstra1, Shyam Sunder, Manjula Shyam Aug 2008

Accounting And Governance In Kautilya’S Arthaśāstra1, Shyam Sunder, Manjula Shyam

Shyam Sunder

Kautilya’s Arthaśāstra, from the end of the fourth century BC, provides interesting insights into the problems of governance, accounting and control in the Mauryan society. This paper uses the extent English translations of Arthaśāstra to summarize the structure of the Mauryan economy, trade, accounting and control, auditing, regulation and governance processes based primarily on Chapters 6, 7, and 8 of Book 2 of Arthaśāstra. 

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Monopoly Or Competition: Standard Setting In The Public And Private Sector, Shyam Sunder Aug 2008

Monopoly Or Competition: Standard Setting In The Public And Private Sector, Shyam Sunder

Shyam Sunder

No abstract provided.

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The Extent Of Convergence And Consistency Between Ifrs And Us Gaap Net Income, James Sander, Susan Hughes Jul 2008

The Extent Of Convergence And Consistency Between Ifrs And Us Gaap Net Income, James Sander, Susan Hughes

James F. Sander

No abstract provided.

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New Neuroscience Understanding Of Expertise, William Byrnes Jul 2008

New Neuroscience Understanding Of Expertise, William Byrnes

William H. Byrnes

No abstract provided.

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Are Jct Analyses Of Tax Change Proposals Useful To Individual Taxpayers?, William Terando, R. Gary, M. Boullian Jul 2008

Are Jct Analyses Of Tax Change Proposals Useful To Individual Taxpayers?, William Terando, R. Gary, M. Boullian

William D. Terando

No abstract provided.

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Trade, Accounting, And Governance In Kautilya's Arthasastra, Shyam Sunder Jul 2008

Trade, Accounting, And Governance In Kautilya's Arthasastra, Shyam Sunder

Shyam Sunder

No abstract provided.

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Response To Faf Exposure Draft, “Proposed Changes To Oversight, Structure, And Operations Of The Faf, Fasb, And Gasb”, Robert H. Colson, George J. Benston, Douglas C. Carmichael, Theodore E. Christensen, Karim Jamal, Stephen Moehrle, Shivaram Rajgopal, Thomas Stober, Shyam Sunder, Ross L. Watts Jul 2008

Response To Faf Exposure Draft, “Proposed Changes To Oversight, Structure, And Operations Of The Faf, Fasb, And Gasb”, Robert H. Colson, George J. Benston, Douglas C. Carmichael, Theodore E. Christensen, Karim Jamal, Stephen Moehrle, Shivaram Rajgopal, Thomas Stober, Shyam Sunder, Ross L. Watts

Shyam Sunder

 The Financial Accounting Standards Committee of the American Accounting Association (the Committee) is charged with responding to requests for comments from standard-setters on issues related to financial reporting. The Financial Accounting Foundation (FAF) released for public comment on December 18, 2007 with a response period ending on February 10, 2008, “Proposed Changes to Oversight, Structure, and Operations of the FAF, FASB, and GASB” (the proposal). This commentary concerns four important public policy issues in the proposal with the most relevance for accounting standard setting: 1. Reduce the size of the FASB from seven members to five; 2. Retain the FASB …

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Monopoly And Competition: Standard Setting In The Public And Private Sector.", Shyam Sunder Jun 2008

Monopoly And Competition: Standard Setting In The Public And Private Sector.", Shyam Sunder

Shyam Sunder

No abstract provided.

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The Accounting Consensus: Implications For Accounting Education, Research And The Profession, Shyam Sunder Jun 2008

The Accounting Consensus: Implications For Accounting Education, Research And The Profession, Shyam Sunder

Shyam Sunder

No abstract provided.

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Ifrsaccountingconsensusandeducation-Text.Pdf, Shyam Sunder Jun 2008

Ifrsaccountingconsensusandeducation-Text.Pdf, Shyam Sunder

Shyam Sunder

No abstract provided.

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Ifrs, The Accounting Consensus, And Its Implications For Accounting Education, Shyam Sunder Jun 2008

Ifrs, The Accounting Consensus, And Its Implications For Accounting Education, Shyam Sunder

Shyam Sunder

No abstract provided.

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Monopoly And Competition: Standard Setting In The Public And Private Sector., Shyam Sunder Jun 2008

Monopoly And Competition: Standard Setting In The Public And Private Sector., Shyam Sunder

Shyam Sunder

No abstract provided.

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Tercer Congreso Nacional De Organismos Públicos Autónomos, Bruno L. Costantini García Jun 2008

Tercer Congreso Nacional De Organismos Públicos Autónomos, Bruno L. Costantini García

Bruno L. Costantini García

Tercer Congreso Nacional de Organismos Públicos Autónomos

"Autonomía, Reforma Legislativa y Gasto Público"

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Charting The Future Of The Accounting Profession: Recruiting And Retaining The Next Generation, Robert Bloom, Mark Myring May 2008

Charting The Future Of The Accounting Profession: Recruiting And Retaining The Next Generation, Robert Bloom, Mark Myring

Robert Bloom

In this article, the authors look at the future of the accounting profession in the U.S. The authors reference a study conducted by Robert Half Finance and Accounting which found that the demand for accounting personnel will continue. They suggest that it is necessary to develop new and creative methods of attracting and maintaining staff to remain competitive. They also note the claim made by the Financial Leadership Council that a fundamental shift in the structure of entry-level accounting positions may be necessary.

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