Accounting Commons^™

Underreporting Of Chargeable Time: The Impact Of Gender And Characteristics Of Underreporters, Michael D. Akers, Tim V. Eaton

Michael D. Akers

No abstract provided.

Cpas' Perceptions Of The Impact Of Sas 99, Donald C. Marczewski, Michael D. Akers

Michael D. Akers

In November 2002, the Auditing Standards Board (ASB) issued Statement on Auditing Standard 99, Consideration of Fraud in a Financial Statement Audit. Although SAS 99 was developed before the recent accounting scandals, its release came in their wake. The ASB crafted SAS 99 in response to perceived inadequacies in its predecessor, SAS 82. A questionnaire was sent to a random sample of 300 Wisconsin CPAs selected from the membership of the Wisconsin Institute of CPAs, which included 150 partners and 150 managers from Wisconsin public accounting firms. The response rate was 35%, with an almost equal balance of partners and …

Cpas' Perceptions Of The Impact Of Sas 99, Donald C. Marczewski, Michael D. Akers

Accounting Faculty Research and Publications

In November 2002, the Auditing Standards Board (ASB) issued Statement on Auditing Standard 99, Consideration of Fraud in a Financial Statement Audit. Although SAS 99 was developed before the recent accounting scandals, its release came in their wake. The ASB crafted SAS 99 in response to perceived inadequacies in its predecessor, SAS 82. A questionnaire was sent to a random sample of 300 Wisconsin CPAs selected from the membership of the Wisconsin Institute of CPAs, which included 150 partners and 150 managers from Wisconsin public accounting firms. The response rate was 35%, with an almost equal balance of partners and …

The Scarcity Of Women As Certified Public Accountants (Cpas), Precious Williams

McCabe Thesis Collection

By researching different sources regarding the accounting profession, the research will give readers an in depth understanding of the shortage of women as Certified Public Accountants (CPAs). Some examples of jobs in the accounting profession are accounting professors, Certified Public Accountants (CPAs), Certified Managerial Accountants (CMA's) and business accountants. It takes plenty of time and determination to become a CPA and a CMA. Many women are apprehensive of the challenges involved in becoming an accountant. Women who have persevered can obtain a career in the accounting profession. This thesis is based on materials that show women as CPAs. It also …

Young Cpas Remain Undaunted By Scandals, Heather M. Hermanson, Mary C. Hill, Susan H. Ivancevich

Faculty and Research Publications

Did the demise of Arthur Andersen and the related fallout affect the satisfaction of entry-level accountants at Big Four firms? The answer appears to be "no." Despite the considerable negative press focused on the profession, entry-level accountants still assess positively the profession and their careers. The authors followed the careers of 32 new hires from the summer of 2000, assessing their job satisfaction every 6 months. Job satisfaction remained stable over the period just before and after the Andersen collapse. Despite the negative press, respondents indicated that their firm is operating much as it had in the past. The relatively …

Underreporting Of Chargeable Time: The Impact Of Gender And Characteristics Of Underreporters, Michael D. Akers, Tim V. Eaton

Accounting Faculty Research and Publications

No abstract provided.

An Empirical Examination Of Materiality By Factor Analysis And Cognitive Mapping Of User And Preparer Groups, Treba Lilley Marsh

Doctoral Dissertations

This research primarily has attempted to determine if user-decision perspective (banker) and preparer perspective (CPA) differed in their materiality decisions and materiality cognitive processes. As its second objective the research has sought to determine the factors used in materiality judgments.

The researcher collected the data for the study while attending graduate and undergraduate classes of the American Banking Association's National Commercial Lending School and a training session of a Big Six accounting firm. Factor analysis of the data determined the underlying dimensions of materiality decisions. The accountants identified three relevant sets of factors: ratios, sensitive areas, and unrecorded items; the …