Accounting Commons^™

What Is The Social In Social Entrepreneurship?, Wee Liang Tan, John Williams, Teck Meng Tan

John N. WILLIAMS

No abstract provided.

Proposed Statement On Auditing Standards, Alert As To The Intended Use Of The Auditor’S Written Communication, December 21, 2010, Comments Are Requested By April 29, 2011; Exposure Draft (American Institute Of Certified Public Accountants), 2010, December 21, 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, Alert As To The Intended Use Of The Auditor’S Written Communication, December 21, 2010, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Ua4/1 Acadmic Budgets & Administration - Reports, Wku Archives

WKU Archives Collection Inventories

Reports created by the office of Academic Budgets & Administration and its reporting offices:

• Academic Budgets
• Manager of Academic Resources
• PIE Grants Coordinator

Includes operating budgets and salary reports.

An Evaluation Of Fin 48 And Its Effect On Local Companies, Megan Bahr

Honors Projects

No abstract provided.

Harley-Davidson, Inc.: A Strategic Audit, Sheila Lenz

Honors Theses

Thesis presents a strategic audit to assess the strategy of Harley-Davidson, Inc. Includes financial information, risks and strategies, and marketing information.

Research For Accounting Policy, Shyam Sunder

Shyam Sunder

No abstract provided.

Business Process Automation And Managerial Accounting: An Sap Plug And Play Module (Final Report), Picheng Lee, Principal Investigator, Christian N. Mady, Rudy Jacob, Chu-Hua Kuei

Cornerstone 3 Reports : Interdisciplinary Informatics

The primary aim of our project is to develop an Enterprise Resource Planning (ERP) platform that enables students at Pace to understand how different interdisciplinary areas in cross-unit and/or cross-enterprise decision making are related. ERP can help us do this since it allows a firm to automate and integrate its business processes, share common data and practices across the entire enterprise, and provide and access information in a real-time environment.

Tax Reform In Rhode Island: Developing A High Quality Revenue Stream, Nicholas A. Denice

Honors Projects in Accounting

The present study explores the current state of taxation in Rhode Island in relation to its sales tax. An analysis of the literature will examine how the current sales tax system compares with other alternatives and if it hurts the state's economic competitiveness as shown in tax burden studies. Using Rhode Island tax data from the Annual State Audit and Consumer Expenditure Survey, this study will analyze the current sales tax system in the state and determine whether an alternative model would lead to a higher-quality revenue stream. Data from the State of Rhode Island General Audit Report and the …

The Abcs Of Communicating Results, Deborah S. Archambeault, Morgen Rose

Accounting Faculty Publications

Communicating results is an integral part of the internal auditor's job, and The IIA's International Standards for the Professional Practice of Internal Auditing recognizes its importance by specifying in Standard 2420 that communications should be "accurate, objective, clear, concise, constructive, complete, and timely." In its 2009 survey. The Biggest Internal Audit Challenges in the Next Five Years, Protiviti, a global consulting firm, ranked communication with management and the audit committee as one of the biggest challenges facing internal auditing through 2012. Their subsequent 2010 Internal Audit Capabilities and Needs Survey identified presentation skills as the top "need to improve" personal …

Cpa Client Bulletin, December 2010, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Why 'Democracy' And 'Drifter' Firms Can Have Abnormal Returns: The Joint Importance Of Corporate Governance And Abnormal Accruals In Separating Winners From Losers, Koon Boon Kee

Research Collection School Of Accountancy

No abstract provided.

Two Essays On The Accounting Treatment For Information Technology Expenditures, Kimberly Swanson Church

Graduate Theses and Dissertations

The current accounting measurement and reporting system is ill-equipped to provide intangible investment information that is decision useful for stakeholders in the information economy. Potentially relevant intangible items are not reported on the balance sheet, since current standards mandate the immediate expensing of these intangible items. Presumably FASB's uncertainty with the fundamental issues of extent and timing of future benefits to the firm has led to concerns with relevance, reliability, and objectivity of capitalizing some intangibles, which results in potential long term value generating expenditures being immediately expensed on the income statement. Prior research has demonstrated extent and timing of …

Proposed Statement On Standards For Accounting And Review Services: The Use Of The Accountant’S Name In A Document Or Communication Containing Unaudited Financial Statements That Have Not Been Compiled Or Reviewed, November 30, 2010, Comments Are Requested By April 29, 2011; Exposure Draft (American Institute Of Certified Public Accountants), 2010, November 30, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters On Proposed Statement On Standards For Accounting And Review Services: The Use Of The Accountant’S Name In A Document Or Communication Containing Unaudited Financial Statements That Have Not Been Compiled Or Reviewed, November 30, 2010, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Research For Accounting Policy, Shyam Sunder

Shyam Sunder

No abstract provided.

The Relationship Between Pre-Employment Expectations, Experiences, And The Length Of Stay In Public Accounting, Margaret Y. Padgett, Kathy Paulson Gjerde, Susan B. Hughes, Carolyn J. Born

Margaret Y. Padgett

This study examines the relationship between work-family conflict, employment expectations, and length of stay in public accounting. Length of stay is modeled as a function of demographic factors and job characteristics associated with work-family balance, measured in terms of the extent to which the employees' expectations matched their actual employment experiences. Results indicated that gender, the presence of children in the household, flexible schedules, and the presence of mentors were related to length of stay in public accounting.

The Bad News And The Good News: The Long-Term Consequences Of Having Used An Alternative Work Schedule, Margaret Padgett, Lynn Harland, Steve B. Moser

Margaret Y. Padgett

Research suggests that women who adopt alternative work arrangements may be viewed less favorably than women who work a regular schedule. This study examined whether those negative perceptions persist even after the woman returns to a regular schedule. One hundred twenty-five employed MBA students participated in an experimental study in which work schedule was manipulated. Participants reviewed a personnel file for a female employee who was either on a regular schedule or who had previously been on a reduced-workload schedule. They then completed a questionnaire assessing their perceptions of the target employee. Contrary to the authors' expectations, results revealed that …

Choice Of Non-Audit Services' Supplier: Other Consultants Versus The External Auditor, Jacqueline Christensen, Pamela Kent, Jenny Stewart

Pamela Kent

Extract: The research problem for this study is to identify factors that influence a company’s decision to purchase non-audit services (NAS) from their external auditor rather than from an alternative external NAS provider (hereafter described as an external consultant). The study examines whether a company’s competitive position and its corporate governance characteristics influence its choice of NAS provider. It also explores whether receiving a qualified audit opinion is associated with its decision to source NAS from an external consultant.

Auditing Standards Board (Asb) Meeting, November 15, 2010, Conference Call; Highlights (Asb) Meeting, November 15, 2010, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Gas Turbine, Vijaya Krushna Varma Mr

VIJAYA KRUSHNA VARMA Mr

Varma designed ultra modern and high efficiency turbines which can use gas, steam or fuels as feed to produce electricity or mechanical work for wide range of usages and applications in industries or at work sites. Varma turbine engines can be used in all types of vehicles. These turbines can also be used in aircraft, ships, battle tanks, dredgers, mining equipment, earth moving machines etc, Salient features of Varma Turbines. 1. Varma turbines are simple in design, easy to manufacture, easy to operate and maintain. 2. Varma turbines are less expensive. 3. Varma turbines have a great power to weight …

Comment Letters On Proposed Revised Statement On Auditing Standards, Financial Statements Prepared In Accordance With A Financial Reporting Framework Generally Accepted In Another Country, November 9, 2010, Comments Are Requested By January 31, 2011, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Proposed Revised Statement On Auditing Standards, Financial Statements Prepared In Accordance With A Financial Reporting Framework Generally Accepted In Another Country, November 9, 2010, Comments Are Requested By January 31, 2011; Exposure Draft (American Institute Of Certified Public Accountants), 2010, November 9, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

A U.S. Manager's Guide To Differences Between Ifrs And U.S. Gaap, James F. Sander, Susan B. Hughes

James F. Sander

International Financial Reporting Standards (IFRS) are now required for consolidated financial reports for all European Union exchange-listed companies. Officials estimated that for 2005, the initial year of EU adoption, 8,000 financial statements were prepared in accordance with IFRS for the first time. Other countries have also adopted IFRS or IFRS-equivalent financial reporting standards. IFRS differ from U.S. Generally Accepted Accounting Principles (GAAP) in many key areas. The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) are working on various convergence projects designed to reduce or eliminate differences between the two sets of reporting standards. But existing …

The Impact Of Cultural Environment On Entry-Level Auditors’ Abilities To Perform Analytical Procedures, James F. Sander, Susan B. Hughes, Scott D. Higgs, Charles P. Cullinan

James F. Sander

We focus on the impact of three of Hofstede’s cultural dimensions, power distance, uncertainty avoidance, and individualism, on the results of analytical procedures conducted by entry-level auditors in Mexico and the U.S. Analytical procedures are ideal for this research as they require auditors to use professional judgment and appropriate levels of professional skepticism, abilities related to all three cultural characteristics. We find no other study investigating the impact of culture on the application of auditing procedures similar across the studied cultures. We find cultural characteristics do not affect the participants’ abilities to predict income statement balances, but they may influence …

The Effect Of Teaching Methods On Examination Performance And Attitudes In An Introductory Financial Accounting Course, Joseph Marcheggiani, Karel A. Updyke, James F. Sander

James F. Sander

This article describes a study in which a group-Socratic teaching method and an interactive lecture style were compared for their effect on students' examination performance in an introductory financial accounting course. The effect of teaching method on students' attitudes toward the accounting profession and the course was also analyzed. An ANOVA design was used to test for differences between experimental and control groups of undergraduate students. The results provide no evidence that either method of instruction results in significantly higher scores on examinations; nor was there any statistically significant difference in attitudes toward the accounting profession or the course.

Uso Social Del Suelo Ejidal Y Comunal Para El Desarrollo Equilibrado De Las Áreas Urbanas Del Estado De Puebla, Bruno L. Costantini García

Bruno L. Costantini García

De origen, difundir los diversos esquemas permitidos por la Ley para posibilitar la realización de proyectos con fines inmobiliarios, a efecto de que los núcleos agrarios y sus integrantes se beneficien equitativamente de la urbanización de sus tierras, coadyuvando con ello al desarrollo urbano planificado y ordenado de los centros de población del Estado de Puebla; como consecuencia, impulsar el desarrollo habitacional equilibrado de éste. Eliminar el circulo.- “necesidad de tierra – asentamiento irregular – solución de conflicto”, mediante la planeación socioeconómico de los núcleos agrarios ejidales y comunales, a fin de diseñar un mecanismo eficaz que satisfaga las necesidades …

Private Banking In Asia: Going Beyond Trust And Confidence, Knowledge@Smu

Knowledge@SMU

Asia's private banking industry is expected to expand in the near future, and all signs point to greater competition amongst existing markets and wealth management entities. The nature of the financial service, however, remains rather interpersonal. Private bankers work almost exclusively with sophisticated, high net worth individuals. Long term survival, for them, means sticking with high value clients over the long haul, over and above sticking it out with the institutes that back those financial services. What might this spell for the market? SMU's Ang Ser-Keng asked industry experts through a series of interviews.

Developing A Culturally Responsive Classroom Collaborative Of Faculty, Students, And Institution, Paul J. Colbert

MBA Faculty Conference Papers & Journal Articles

Culture is integral to the learning process. It is the organization and way of life within the community of students and teachers and directs the way they communicate, interact, and approach teaching and learning. Although founded in particular values and principles, the academy, like most organizations, is impacted day-to-day by its culture. Yet, the traditional higher education institution has not been designed to operate within a racially or ethnically diverse student population. The social, political, economic, and cultural forces that support the institution influence the teaching and learning environments. To better address cultural diversity in the classroom, faculty must first …

Social Networking Information Disclosure And Continuance Intention: A Disconnect, D. Harrison Mcknight, Nancy K. Lankton, John Tripp

Accounting Faculty Research

This paper tests a privacy calculus model for Facebook users. Privacy calculus means that individuals weigh a complex set of factors—including both costs and benefits—to decide whether to disclose personal information. Because information disclosure is closely related to use for many information technologies (IT), our privacy calculus model proposes that costs and benefits of user privacy will simultaneously influence users’ information disclosure and usage continuance intention. Based on past research, our model includes as ‘costs’ privacy concern and information sensitivity, while it includes as ‘benefits’ perceived usefulness, enjoyment, and trust. In a sample of business college students’ use of a …