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Business Law, Public Responsibility, and Ethics Commons

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Corporate Finance

Kenneth Y. Rosenzweig

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Articles 1 - 6 of 6

Full-Text Articles in Business Law, Public Responsibility, and Ethics

Some Simpler Methods Of Accounting For The Effects Of Changing Prices, Surendra Agrawal, Kenneth Rosenzweig Jun 2015

Some Simpler Methods Of Accounting For The Effects Of Changing Prices, Surendra Agrawal, Kenneth Rosenzweig

Kenneth Y. Rosenzweig

The complexities of accounting for the effects of changing prices on financial statements could be lessened with the use of simpler accounting methods. Because of existing complexities, even industrialized countries require only their larger business entities to provide inflation-adjusted information. Such information is prepared by making numerous adjustments to the traditional, historical cost-based data. For example, in the United Kingdom, inflation-adjusted income is calculated in two stages: operating profit and profit attributable to shareholders. These calculations are based on the concept of value to the business and require complicated adjustments with respect to cost of goods sold, depreciation, monetary working ...


A Nondisclosed Cpa Examination: Implications For Education And The Accounting Profession, Kenneth Rosenzweig, K. Geary Jun 2015

A Nondisclosed Cpa Examination: Implications For Education And The Accounting Profession, Kenneth Rosenzweig, K. Geary

Kenneth Y. Rosenzweig

The Board of Examiners of the American Institute of Certified Public Accountants (AICPA) has proposed that the Uniform CPA Examination change from a disclosed to a nondisclosed examination in the Year 1996. A disclosed examination is available to candidates and others after its administration, whereas a nondisclosed examination is kept secret. In this article, we develop the case that nondisclosure is undesirable. Consideration is given to the impact of nondisclosure on question quality, examination security, public confidence in the examination, accounting instruction in universities, and the costs of examination administration.


An Exploratory Field Study Of The Relationships Between The Controller’S Department And Overall Organizational Characteristics, Kenneth Rosenzweig Jun 2015

An Exploratory Field Study Of The Relationships Between The Controller’S Department And Overall Organizational Characteristics, Kenneth Rosenzweig

Kenneth Y. Rosenzweig

This paper describes an exploratory field study which applies organizational research perspectives to the study of the relationship between the controller's department and characteristics of the overall organizations of a sample of 18 manufacturing companies. Correlation analysis is used to assess the extent of association between a wide variety of controller's department and overall organization variables. The findings point to a number of significant relationships between the nature of the controller's department and characteristics of the overall organization.


Is Managing Earnings Ethically Acceptable? Surveys Show Age And Seniority Affect Attitudes On Earnings Management, Kenneth Rosenzweig, Marilyn Fischer Jun 2015

Is Managing Earnings Ethically Acceptable? Surveys Show Age And Seniority Affect Attitudes On Earnings Management, Kenneth Rosenzweig, Marilyn Fischer

Kenneth Y. Rosenzweig

Is managing earnings through accounting methods ethically acceptable? That's the question we recently asked a sample group of management accountants. The response to the survey was enlightening. Our survey was designed as a follow-up and extension of the research done by Bruns and Merchant and published in Management Accounting in August 1990. They found that managers disagreed considerably on whether earnings management is ethically acceptable. They also found that in general the respondents thought manipulating earnings via operating decisions was more ethically acceptable than manipulation by accounting methods. Bruns and Merchant were disturbed by these findings. They were concerned ...


An Economic Analysis Of The Earnings Of Industrial Accountants., Kenneth Rosenzweig, Elizabeth Gustafson, Lawrence Hadley Jun 2015

An Economic Analysis Of The Earnings Of Industrial Accountants., Kenneth Rosenzweig, Elizabeth Gustafson, Lawrence Hadley

Kenneth Y. Rosenzweig

This paper explores hypothesized determinants of accountants' earnings using a conventional Mincer earnings function. Findings indicate that the CPA credential, MBA degree, and years of work experience increase earnings. Also presented is a more detailed analysis of the earnings gap between accountants employed in traditional accounting positions and those in finance-related positions.


Attitudes Of Students And Accounting Practitioners Concerning The Ethical Acceptability Of Earnings Management, Marilyn Fischer, Kenneth Rosenzweig Jun 2015

Attitudes Of Students And Accounting Practitioners Concerning The Ethical Acceptability Of Earnings Management, Marilyn Fischer, Kenneth Rosenzweig

Kenneth Y. Rosenzweig

There are many ways that accountants and managers can influence the reported accounting results of their organizational units. When such influence is directed at changing the amount of reported earnings, it is known as earnings management. The purpose of this paper is to present the results of surveys of undergraduate students, MBA students, and practicing accountants concerning their attitudes on the ethical acceptability of earnings management. Analysis of the survey results reveals how the attitudes of the three groups differ and what variables are associated with these differences. Based on the analysis, the authors suggest changes in accounting education curriculum ...