Accounting Commons^™

2013-2014 Financial Summary, Morehead State University. Budget & Financial Planning Office.

Morehead State University Financial Summaries Archive

2013-2014 Financial Summary of Morehead State University.

2014-2015 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2014-2015 Audit Report for Morehead State University.

Corporate Governance And Stock Price Crash Risk: Evidence From Uk Panel Data, Valentina Tarkovska

Other resources

No abstract provided.

Audit Quality: A Cross-National Comparison Of Audit Regulatory Regimes, Gary Kleinman, Beixin Lin, Dan Palmon

Department of Accounting and Finance Faculty Scholarship and Creative Works

The importance of fostering more accurate audits has been heightened by a series of highprofile accounting scandals at the beginning of the millennium. These scandals prompted more stringent regulations over corporate governance and financial reporting and the creation of audit oversight bodies as the Public Company Accounting Oversight Board (PCAOB) in the United States and the Public Oversight Board (POB) in the United Kingdom. In parallel, the growing globalization of business has brought forth calls for adherence to a common set of International Financial Reporting Standards (IFRS). Even if a common standard is promulgated, it will not lead to similar …

Technology In Audit Engagements: A Case Study, Miklos A. Vasarhelyi, Silvia Romero

Department of Accounting and Finance Faculty Scholarship and Creative Works

Purpose: The audit of corporations is now dependent on the examination of corporate computer systems. Although tools and techniques have been available for decades, there are major limitations on the audits of corporate systems by external auditors. This paper aims to examine external auditor usage of technology benefiting from a unique opportunity of reviewing a large CPA firm's audit work papers and interviewing their audit staff to examine the following questions: are auditors using the available technological tools? What are the difficulties they face in using these tools? Are there mediators to enhance usability? Why and what circumstances surround their …

Women On Boards: Do They Affect Sustainability Reporting?, Belen Fernandez-Feijoo, Silvia Romero, Silvia Ruiz-Blanco

Department of Accounting and Finance Faculty Scholarship and Creative Works

Sustainable reports are the basic tool used to reflect and communicate stakeholder dialogue. Therefore, sustainability reporting has become a key element for strategic management. Companies' strategies are defined and developed by their boards of directors. This study explores the relationship between sustainability reporting and the existence of at least three women on the board of directors. Our results show that in countries with a higher proportion of boards of directors with at least three women, the levels of CSR reporting are higher. We also find that countries with higher gender equality have more companies with boards of directors with at …

Effect Of Stakeholders' Pressure On Transparency Of Sustainability Reports Within The Gri Framework, Belen Fernandez-Feijoo, Silvia Romero, Silvia Ruiz

Department of Accounting and Finance Faculty Scholarship and Creative Works

Transparency is a quality of corporate social responsibility communication that enhances the relationship between the investors and the company. The objective of this paper is to analyze if the transparency of the sustainability reports is affected by the relationship of companies in different industries with their stakeholders. If this were the case, it would indicate that the pressure of significant stakeholders determines the required level of transparency of the reports. We find that the pressure of some groups of stakeholders (customers, clients, employees, and environment) improves the quality of transparency of the reports. We extend previous research by studying the …

Ceo Pay Slice And Firm Value: Evidence From Uk Panel Data, Valentina Tarkovska

Other resources

No abstract provided.

Can Universities Encourage Students Continued Motivation For Knowledge Sharing And How Can This Help Organizations?, Nikki Shoemaker

Faculty Publications

Both practitioners and researchers recognize the increasing importance of knowledge sharing in organizations (Bock, Zmud, Kim, & Lee, 2005; Vera-Muz, Ho, & Chow, 2006). Knowledge sharing influences a firm's knowledge creation, organizational learning, performance achievement, growth, and competitive advantage (Bartol & Srivastava, 2002; Bock & Kim, 2002; Vera-Muz et al., 2006). However, an individual's natural tendency is to hoard knowledge rather than to share knowledge (Davenport, 1997; Ruggles, 1998). So, how can knowledge sharing be encouraged?

Extrinsic rewards are believed to effectively motivate desired behaviors (Bartol & Locke, 2000). Under certain environmental conditions, extrinsic rewards are also believed to develop …

Recognizing Intellectual Capital As An Asset, Mary Fischer, Treba Marsh

Faculty Publications

The revised definition of an asset by the FASB and GASB gives way to the recognition of the fair value of another off-balance sheet value. Interest in recognizing intellectual capital as an asset of the organization has grown out of dissatisfaction with traditional financial accounting and reporting directed toward manufacturing, trading of goods, and service activities which ignore the organizational asset values based on knowledge, expertise and technology. The growing interest in intellectual capital (IC) and knowledge management reflects an awareness of the need for identification, utilization, and measurement of an organizations most valuable asset. This paper identifies the importance …

Keystone Xl Pipeline, Violet C. Rogers, Jack R. Ethridge

Faculty Publications

The Keystone Pipeline and everything it entails has taken over the news and the majority of North America. Most people around the United States did not know the Keystone Pipeline already existed before all of the uproar and protesting began back at the end of 2011. The part of the pipeline that does not exist is the additional expansion, the Keystone XL Pipeline, which was proposed in 2008. Since the approval of the project in March 2010, the Keystone XL Pipeline has been a problematic proposition ever since the idea was introduced by the TransCanada Energy Company. While the project …

Does The Classroom Delivery Method Make A Difference?, Esther Bunn, Mary Fischer, Treba Marsh

Faculty Publications

This study seeks to determine if a difference exists in student performance and participation between an online and face-to-face Accounting Intermediate I class taught by the same professor. Even though students self-selected which course section to enroll, no significant difference was found to exist between the delivery method of the two courses based on the student's major field of study, gender, and whether or not they commuted to class. No significant difference is found between the assessments of the two class sections membership except the students' course performance. Contrary to prior research, the students enrolled in the online sections did …

Is The Community Health Needs Assessment Replacing The Certificate Of Need?, Pamela C. Smith, Kelly Noe

Faculty Publications

The purpose of this paper is to question the need for Certificates of Need at the state level. At the Federal level the Affordable Care Act requires hospitals must justify their community impact through a Community Health Needs Assessment (IRS Form 990 Schedule H) in order to retain their tax-exempt status. Not-for-profit hospitals will save money, time and personnel resources if the CON is combined with the CHNA and all states accept this change, no longer requiring the CON.

A Descriptive Comparison Of Two Sources Of Occupational Fraud Data, George L. Hunt

Faculty Publications

The propose of this study was to determine if the data contained in the Internal Auditor Roundtable and Fraud Finding columns are consistent with data reported in the ACFEs Report to the Nation. Cases of fraud reported in the Internal Auditor columns were analyzed, summarized, and compared to the data contained in the Report to the Nation. The results show significant similarities between the two data sources.

Anatomy Of Audit Opinion Beyond Economic Reform: Evidence From Jordan, Mohammed Mosa Shanikat

Mohammed Mosa Shanikat Dr

The study is an attempt to explore factors related to economic reform that affect the content and the form of audit report in Jordan.Auditing environment in Jordan has been affected by many factors such as economic reform during the end of 90's and the beginning of the last decade. This effect imposed Jordan to adopt the International Financial Reporting Standards (IFRS). On other hand, the study examines the audit opinion issued by Jordanian companies listed in Amman Stock Exchange (ASE) during the period 2006-2011. In particular, the study extensively focuses on the type of the issued reports and on many …

The Accounting Variables’ Ability In Explaining The Volatility Of Stock's Price: The Case Of Amman Stock Exchange, Mohammed Mosa Shanikat

Mohammed Mosa Shanikat Dr

This study aims at identifying the ability of some accounting variables which are (dividend Payout ratio, dividend yield, market value, net income volatility, debt ratio, and the company’s assets Growth) of explaining the volatility of stock’s price of the industrial companies listed in Amman Stock Exchange during the years 2001 to 2010. To achieve the study’s objectives, the researchers reviewed the annual reports of the public companies listed in Amman Stock Exchange, and also reviewed the Amman Stock Exchange’s statistical bulletins for the years 2001-2010 to get the accounting variables and to get the stocks’ closing prices. The sample of …

Occupational Fraud Prevention Mechanisms: Jordanian Companies Experience, Mohammed Mosa Shanikat

Mohammed Mosa Shanikat Dr

The purpose of this study is an attempt to understand the occupational fraud and explore the most effective fraud prevention mechanisms which are critical in reducing occupational fraud. Therefore, this study solicits the views of CFOs, internal auditors, and chief of accounting officers for the existence and effectiveness of fraud prevention mechanisms in Jordanian companies listed on the Amman Stock Exchange (ASE). Out of the 168 questionnaires distributed, only 145 were returned. The participants were chief financial officers, chief of accounting officers, and internal control and auditing managers. Statistical instruments (means and SD) used to approve and support the findings. …

The Impact Of Management Control Systems On Limiting Fraudulent Practices In Manufacturing Companies, Mohammed Mosa Shanikat

Mohammed Mosa Shanikat Dr

This paper aims to explore the impact of management control systems to limit the fraudulent practices from the auditee perspective at the Jordanian Industrial Sector. To realize the research goal, a questionnaire was developed and distributed to 250 individuals, whom they formed the study sampling unit, out of which, 228 were returned, and only 213 were statistically valid, hence, they were subjected to the statistical analysis using the statistical package of social science (SPSS), the researcher’s adopted the descriptive analytical approach to analyze the gathered data. The following results were approached: There is a statistically significant at (α =0.05) impact …

Cash Holdings, Political Connections, And Earnings Quality Some Evidence From Malaysia, Redhwan Al-Dhamari, Ku Nor Izah Ismail

redhwan al-dhamari

The purpose of this paper is to investigate the influence of cash holding, political connection and their interaction effect on earnings quality in the Malaysian environment, where political influence plays a vital role in many aspects of business dealings and resources allocation is seriously affected by politics.

Csr Practices At Bank Islam Malaysia Berhad (Bimb): Managing Csr Fund, Fathiyyah Abu Bakar, Mohd 'Atef Md Yusof

fathiyyah abu bakar

The notion of CSR from Islamic perspective has been viewed as a comprehensive discourse when it is already embedded the element of spiritual (Tawhid and Taqwa), economics, ethics and legality. However, there is a black box in the process of managing CSR fund which is used to conduct the CSR initiatives. Thus, this study attempts to revisit the issues by discussing Islamic concept of CSR practices and to gain insights the process of managing various sources of CSR fund. By using case study approach, a group of key CSR players at Bank Islam Malaysia Berhad as well as the recipients …