Accounting Commons^™

Tinsley, Alanson, 1816-1899 (Sc 272), Manuscripts & Folklife Archives

MSS Finding Aids

Finding aid only for Manuscripts Small Collection 272. Account book, 1860-1861, of a general merchant at Trenton, Todd County, Kentucky.

Barrick, Russell M., Jr. (Sc 273), Manuscripts & Folklife Archives

MSS Finding Aids

Finding aid and scan (Click on "additional files" below) for Manuscripts Small Collection 273. Account books, 1859-1861, of a tobacco dealer of Barren County, Kentucky.

Gough, William Henry, 1826-1910 (Sc 275), Manuscripts & Folklife Archives

MSS Finding Aids

Finding aid only for Manuscripts Small Collection 275. Record book of William H. Gough, the first sheriff of Meade County, Kentucky, containing notes of court cases and jury lists. Includes notes and diary entries relating to his activities at Mount Merino Seminary in Breckinridge County, and lists of students, 1841-1842.

Tichenor, A. K. (Sc 274), Manuscripts & Folklife Archives

MSS Finding Aids

Finding aid and scan (Click on "additional files" below) for Manuscripts Small Collection 274. Record book of dry goods purchases in account with J. B. Dyer, a merchant at Sonora, Hardin County, Kentucky.

Organizational Ethics In Accounting: A Comparison Of Utilitarianism And Christian Deontological Principles, Katherine Y. Masten

Senior Honors Theses

Within the field of accounting, there never seems to be a lack of conflict between an individual’s morals and the ethical responsibilities an employee has to the company. This paper will demonstrate many of these ethical conflicts within the field of accounting. It will also demonstrate how strong leadership and leaders who adhere to strong values and ethical systems will positively affect the relationship between employees’ ethical values and the application of their moral values to the company. A specific ethical dilemma that arises within accounting tends to be the utilitarian conflict. Since the greater good is accomplished in this …

Submission To The Independent Review Of The Environment Protection And Biodiversity Conservation Act 1999, Graham Bowrey, Ciorstan J. Smark

Ciorstan Smark

Please find following a submission to the Independent Review of the Environment Protection and Biodiversity Conservation (EPBC) Act 1999. This submission focuses on reviewing the level of compliance with Section 516A (Annual reports to deal with environmental matters) of the EPBC Act 1999 by addressing the following questions raised in the Independent Review of the EPBC Act’s Discussion Paper: Question 37 – Does the Act contain sufficient comprehensive and appropriate range of enforcement mechanisms? Are those mechanisms capable of deterring and responding to contraventions of the Act? Question 40 – Does the Act provide sufficient guidance for decision makers in …

Determinants Of Dow Jones Returns, Elisabeta Pana, Cory Sloan, '12

Elisabeta Pana

No abstract provided.

The Finance Behind Conference Realignment, Elisabeta Pana, Brian Piotrowski, '12

Elisabeta Pana

No abstract provided.

Accounting Systems Must Grow With Your Company, Michael Lee, Spencer Cobia

Accountancy Faculty Publications and Presentations

Atlas is a niche company that resells used medical equipment via the Internet. The business has experienced enormous growth each year to date.

Louisville And Nashville Railroad Company - Ledger (Mss 399), Manuscripts & Folklife Archives

MSS Finding Aids

Finding aid only for Manuscripts Collection 399. Large leather bound ledger book containing information about road repairs and construction projects on the Louisville and Nashville Railroad line, chiefly in Tennessee and Kentucky. The ledger includes tools and materials used in these projects, a brief accountof the work, and information about employees used during the projects.

Detecting Fraud: Utilizing New Technology To Advance The Audit Profession, Gabriella Stanton

Honors Theses and Capstones

No abstract provided.

Ex Ante Severance Agreements And Timely Disclosures Of Bad News, Qianhua Ling

Accounting Faculty Research and Publications

This study explores the puzzle of CEO severance agreements by examining the association between the existence of ex ante severance agreements and the timeliness of bad news disclosures. Classifying severance agreements by type and the way boards grant them, this article documents a positive association between the timeliness of bad news disclosures and the existence of an ex ante single-trigger severance agreement, especially when it is granted alone. This association remains positive in the CEO’s last year of tenure where performance is poor. Further analyses show that this association is stronger among CEOs with a high-variable pay structure than among …

Incorporating Ifrs Into The Us Financial Reporting System, Wing Poon

Department of Accounting and Finance Faculty Scholarship and Creative Works

The SEC issued the “Commission Statement in Support of Convergence and Global Accounting Standards” in February 2010 to reaffirm its position that IFRS was best positioned to serve as the single set of high-quality globally accepted accounting standards and indicated that its staff would continue its evaluation of IFRS and a determination was expected to be made in 2011 as to whether, when, and how to incorporate IFRS into the financial reporting system for U.S. issuers. However, 2011 has come and gone and the SEC still has not yet made a decision. The SEC has indicated that it will not …

Pcaob Quality Control Inspections: Unresolved Issues Of Registered Firms, Bernard H. Newman, Mary Ellen Oliverio

Faculty Working Papers

The Public Company Accounting Oversight Board (PCAOB) has oversight responsibilities that include inspection of not only the audit of financial statements, but also of internal controls and quality controls. The topic of this paper, however, relates only to the inspection of quality controls of registered firms.

This paper presents the results of an exploratory survey of quality control issues that registered firms were unable to resolve within the 12 months from the date of the inspection report. If remediation is not successful within the 12-month period, the issues not resolved by the firm are revealed to the public. The original …

F.A.C.E.S. (Faculty Academic Community Education Showcase): Professional Growth Experiences In A Career University, Paul J. Colbert, Ph.D.

MBA Faculty Conference Papers & Journal Articles

Institutes of higher education exist for the purpose of developing, fostering, nurturing, and stimulating the intellectual growth and development of students. The core values of a college education provide students conceptual and practical educational opportunities that focus on improving their skills and knowledge. These skills and knowledge translate into purposeful, real-life learning experiences. However, in the academic community, learning is not restricted to students. Faculty, too, must be supported and provided opportunities for personal and professional growth and development. Although professional development is not a novel concept in the education profession, schools often take up the gauntlet, but fall short …

An Investigation Into The Factors That Lead To Career Success In Accounting: Are Great Accountants Born Or Made?, Kelly Cocco

Honors Projects in Accounting

Are great accountants born or made? This paper examines various factors and personality traits which lead to career success in accounting, as perceived by accountants with various levels of earnings and job satisfaction. The current literature indicates that a gap exists between employer expectations of potential employees and the skills and traits that accounting graduates prioritize as most important when they are about to enter the workforce (Muda 2009). This study extends the literature by attempting to identify the traits and characteristics of successful accountants by surveying accounting professionals, who are defined as those who have careers in accounting functions …

Ole Miss Accountant – Spring 2012, University Of Mississippi. School Of Accountancy

Ole Miss Accountant

Cover story: Accountancy Steps It Up

Gloria Vollmers Named New Editor Of The Accounting Historians Journal, Academy Of Accounting Historians

Accounting Historians Notebook

Picture of Gloria Vollmers

Crisis Response Information Networks, Shan L. Pan, Gary Pan, Dorothy E. Leidner

Research Collection School Of Accountancy

In the past two decades, organizational scholars have focused significant attention on how organizations manage crises. While most of these studies concentrate on crisis prevention, there is a growing emphasis on crisis response. Because information that is critical to crisis response may become outdated as crisis conditions change, crisis response research recognizes that the management of information flows and networks is critical to crisis response. Yet despite its importance, little is known about the various types of crisis information networks and the role of IT in enabling these information networks. Employing concepts from information flow and social network theories, this …

Auditor Reporting Under Section 404: The Association Between The Internal Control And Going Concern Audit Opinions, Beng Wee Goh

Research Collection School Of Accountancy

Section 404 of the Sarbanes-Oxley Act introduced integrated audits of internal control over financial reporting and the financial statements. Since the internal control and audit reports are joint products of the audit process, we examine whether the issuance of an internal control material weakness opinion (MWO) influences, other things equal, the issuance of a going concern audit opinion (GCO). Using a sample of financially stressed companies, we find that the issuance of a MWO increases the likelihood of a GCO, suggesting that auditors respond to the uncertainty surrounding a MWO by issuing a GCO. Further, the positive association between MWO …