Accounting Commons^™

Mentoring In Academe: An Australian Response To The Drought Of Senior Accounting Academics, H. J. Irvine, L. Moerman, Kathy Rudkin

Kathy Rudkin

The purpose of this paper is to expose the shortage of senior academics in Australian accounting schools, to relate the way one school is addressing this crisis through an innovative mentoring program, and to challenge existing institutional arrangements. This is a qualitative case study of one mentoring program set within the institutional context of Australian accounting schools. Data collected from semi-structured interviews, archival sources and personal reflections, is presented using metaphor to theorize (Llewellyn 2003). The scheme achieved some notable individual successes, but raised many issues and challenges to extant mentoring models and existing structures. Mentoring is a multifaceted investment …

Customer Loyalty Programmes: Ifric13 And The Ambiguities Of Revenue Cecognition, S. Chapple, L. Moerman, Kathy Rudkin

Kathy Rudkin

From 1 July 2008 IFRIC 13 becomes mandatory in Australia, requiring a standardised deferred revenue treatment to account for a plethora of Customer Loyalty Programmes (CLP). This paper highlights the diverse views of appropriate classification, and the ambiguities faced by those accounting for CLP. A text based analysis of documents pertaining to IFRIC 13 shows the International Financial Reporting Interpretations Committee (IFRIC) to be committed to a principles based approach in making its interpretation. While IFRIC members were responsive to the concerns of interested parties, they were not subservient to the ensuing lobbying process.

Do Social Biases Impede Auditor Reliance On Specialists? Toward A Theory Of Social Similarity, Rina Maxine Limor

USF Tampa Graduate Theses and Dissertations

Does social similarity between the auditor and a specialist induce social biases that impair the auditor's reliance on the specialist? It is important to examine potential impairments to reliance since auditors do not possess expertise in many of the areas examined during the audit. One type of specialist that is increasingly relied upon by the auditor is the IT specialist.

Since firms have two approaches to the organization of IT personnel (decentralized vs. centralized) and often use professional designations as a hiring criteria for specialists, I examine two dimensions of social similarity: domain knowledge distinctiveness and spatial distance. Using a …

Accounting And Control For Mbas, Shyam Sunder

Shyam Sunder

No abstract provided.

Proposed Statement On Auditing Standards: Amendment To Auditing Standards No. 122, Statement On Auditing Standards, Clarification And Recodification, Section 920, Letters For Underwriters And Certain Other Requesting Parties, As Amended, February 13, 2014, Comments Are Requested By April 15, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, February 13, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Managerial Agency Costs Of Socialistic Internal Capital Markets: Empirical Evidence From China, Jiwei Wang, Kangtao Ye

Research Collection School Of Accountancy

This study provides empirical evidence of managerial agency costs in socialistic internal capital markets. Listed Chinese companies are required to disclose the amount of resources that are reallocated to other firms of the parent company, which provides us with a direct measure of the socialistic subsidization of weak member firms by strong member firms within a business group. We hypothesize that in strong member firms, managerial compensation is less sensitive to firm performance because cross-subsidization makes it difficult for group CEOs to hold the managers in strong firms accountable for their own firms' performance, and also increases the noise in …

Using The Work Of Internal Auditors; Statement Of Auditing Standards No. 128, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.

Government Auditing Standards And Circular A-133 Audits, February 1, 2014, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Financial Reporting Differences And Debt Contracting, Anna B. Brown

Dissertations, Theses, and Capstone Projects

I examine the relationship between contracting parties' familiarity with one another's accounting information and the terms and structure of debt contracts. I use the differences in generally accepted accounting principles (GAAP) among contracting parties domiciled in different countries as a proxy for how familiar a lending bank will be with a borrower's accounting information. I find that a larger difference between the GAAP of the lender and the GAAP of the borrower is associated with a higher credit spread and higher fees. I also find that a larger difference between the GAAP of the lender and the GAAP of the …

Proposed Statement On Standards For Attestation Engagements: Subject-Matter Specific Attestation Standards: Clarification And Recodification (To Supersede At Section 301, Financial Forecasts And Projections; At Section 401, Reporting On Pro Forma Financial Information; And At Section 601, Compliance Attestation, Of Statements On Standards For Attestation Engagements [Aicpa, Professional Standards]) January 28, 2014, Comments Are Requested By May 27, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, January 28, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Diddle, John A., 1863-1942 (Sc 1271), Manuscripts & Folklife Archives

MSS Finding Aids

Finding aid only for Manuscripts Small Collection. General store account book, 1891, kept by John A. Diddle, Gradyville, Adair County, Kentucky. Also loose receipts, 1898-1903 of Diddle and J.J. Hunter that were in book and photos of store, which was also a post office.

Multi-Task Setting Involving Simple And Complex Tasks: An Exploratory Study Of Employee Motivation, Maia Jivkova Farkas

USF Tampa Graduate Theses and Dissertations

In this study, employees are given autonomy in effort allocation across two tasks - complex and simple tasks, where the return to the organization is significantly higher for the complex task requiring high skill than for the simple task requiring low skill. An unavoidable feature of multi-task settings is that effort expended on one task detracts from effort that can be expended on another task. This effort trade-off among tasks becomes problematic when the returns from different tasks are unequal, with important consequences for a firm's overall performance. The design of management accounting control systems in such multi-task setting is …

Auditing Standards Board (Asb) Meeting, January 7-9, 2014, San Diego, Ca; Highlights (Asb) Meeting, January 7-9, 2014, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb), January 7-9, 2014, Meeting Agenda, San Diego, Ca, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Coke, James Guthrie, 1841-1908 (Sc 1252), Manuscripts & Folklife Archives

MSS Finding Aids

Finding aid only for Manuscripts Small Collection 1252. Account book kept by businessman and farmer James Guthrie Coke, Olmstead, Logan County, Kentucky. Includes accounts for farm operations, household expenses and employees.

Review Of Financial Intelligence For Entrepreneurs: What You Really Need To Know About The Numbers By Karen Berman And Joe Knight, With John Case., H. L. Vacher

Numeracy

Berman, Karen and Knight, Joe, with John Case. Financial Intelligence for Entrepreneurs: What You Really Need to Know about the Numbers, (Boston MA: Harvard Business Press, 2008). 285 pp. ISBN 978-1-4221-1915-0.

From “The art of finance (and why it matters)” (Part One) through “Creating a financially intelligent company” (Part Eight), Financial Intelligence for Entrepreneurs is an engaging explanation and appreciation of financial statements and financial ratios. Short, easily digested chapters; just-in-time boxes to introduce terminology; easy, direct, in-text calculations from bare-bones, hypothetical financial statements to illustrate concepts; a 44-page appendix of crafted exercises on the income statement, balance sheet, …

Financial Literacy And The Success Of Small Businesses: An Observation From A Small Business Development Center, Pearl Dahmen, Eileen Rodríguez

Numeracy

Small business is the backbone of the U.S. economy; when the financial literacy skills of entrepreneurs fall short of those needed to operate a successful business, it is more than the individual business at risk. In 2012, 14 small businesses requesting growth-acceleration consulting services from the Florida Small Business Development Center at the University of South Florida were assessed financially as part of the service provided by the Center. Financial ratios were used to analyze the business’s financial condition. While performing the financial analysis of these firms, we also surveyed the business owners to determine their level of financial understanding …

2014-2015 Operating Budget, Morehead State University. Budget & Financial Planning Office.

Morehead State University Operating Budgets Archive

2014-2015 Operating Budget of Morehead State University.

Narcissism In Public Accounting Firms, Michael D. Akers, Don E. Giacomino, Jill Weber

Accounting Faculty Research and Publications

Similar to other characteristics, narcissism is a personality trait that varies by individuals. While the management literature has examined narcissism, there is limited research of narcissism of professionals in public accounting firms. Using the Narcissistic Personality Inventory (NPI), we assess the level of narcissism in practitioners of public accounting firms by examining differences by gender, age, practice area and position. We also compare our results with a prior study that examined narcissism of accounting majors. Our findings show there are differences between accounting students and accounting professionals for certain traits and gender. We also find there are differences for professionals …

Interactive Data Visualization In Accounting Contexts: Impact On User Attitudes, Information Processing, And Decision Outcomes, Oluwakemi Ajayi

Electronic Theses and Dissertations

In 2009, The United States Securities and Exchange Commission (SEC) issued a mandate requiring public companies to provide financial information to the SEC and on their corporate Web sites in an interactive data format using the eXtensible Business Reporting Language (XBRL). This dissertation consists of three separate, but interrelated studies exploring issues related to interactive data visualization in financial reporting contexts. The first study employs theories in information systems (task-technology fit and the technology-performance chain model) and cognitive psychology (cognitive load) to examine the link between characteristics of interactive data visualization and task requirements in a financial analysis context, and …