Accounting Commons^™

How Can Open Educational Resources Be Used In Teaching Business Courses In Community Colleges? – A Case Of Bronx Community College, Harini Mittal, Neil Hwang, Emakoji Ayikoye

Publications and Research

There are a growing number of Open Educational Resources (OER) available worldwide to teach a wide range of courses at various learning levels. Hyler (2006) has listed motives for OER initiatives for institutions such as right to education for all, sharing of knowledge as basis of academics, leveraging tax payer’s money for the common good, better use of resources by reducing costs, good public relations tool, diversity in business models. As for individuals, the motives are access to the best possible resources and to have more flexible materials. Individuals are not motivated by altruistic ambitions, such as assisting developing countries, …

2019-2020 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2019-2020 Audit Report for Morehead State University.

The Influence Of Firm Performance And (Level Of) Assurance On The Believability Of Management’S Environmental Report, Mark D. Sheldon, J. Gregory Jenkins

2020 Faculty Bibliography

Purpose – This study empirically examines perceptions of environmental report believability based on a firm’s relative performance and level of assurance obtained on environmental activities under the recently clarified and recodified attestation standards in the United States. Design/methodology/approach – The paper uses a 2 3 3 between-subjects experiment to identify differences in 153 non-expert environmental report users’ perceptions of report believability based on positive or negative firm performance and (level of) assurance provided by an accounting firm. Findings – Results show a main effect in that negative performance reports are perceived to be more believable than positive performance reports, as …

The Influence Of Firm Performance And (Level Of) Assurance On The Believability Of Management’S Environmental Report., Mark D. Sheldon, J. Gregory Jenkins

2020 Faculty Bibliography

Purpose – This study empirically examines perceptions of environmental report believability based on a firm’s relative performance and level of assurance obtained on environmental activities under the recently clarified and recodified attestation standards in the United States.

Design/methodology/approach – The paper uses a 2 3 3 between-subjects experiment to identify differences in 153 non-expert environmental report users’ perceptions of report believability based on positive or negative firm performance and (level of) assurance provided by an accounting firm.

Findings – Results show a main effect in that negative performance reports are perceived to be more believable than positive performance reports, as …

Ua35/3 Memoranda, Wku Provost

WKU Administration Documents

2020 memoranda issued by the WKU Provost to faculty & staff via email.

• Center for Innovative Teaching & Learning January Workshops
• Fall to Fall Retention of All FFY as of Census by Selected Categories
• Updates fromt the Provost
• COVID-19
• COVID-19 or Coronavirus Update
• COVID-19 Update from the Provost's Office
• Announcing the 2020 College Faculty Award Winners
• WKU Announces New Associate Provost for Research & Graduate Education
• Budget Communication
• Summer School Updates from the Provost
• Amendment to PDF Policy
• FY2020-21 Budget Executive Committee Recommendations
• Provost's Message

Differential Informativeness Of Accrual Measures To Analysts’ Forecast Accuracy, Kwadwo Asare, Lookman Buky Folami, Elena Precourt

Accounting Department Faculty Journal Articles

This paper evaluates whether analysts incorporate formal measures of earnings quality into their earnings forecasts. It examines whether the accrual ratio and abnormal accruals, measured with the Modified Jones (1991) Model of discretionary accruals, differentially inform analysts’ earnings forecasts. It uses the accuracy of analysts’ forecast as a context in which to evaluate how well analysts incorporate effects of the information contained in accrual ratio and abnormal accruals. The results indicate that the accrual ratio is negatively related to the absolute value of analysts’ forecast errors while the Modified Jones (1991) Model of discretionary accruals have virtually no economic effect …

The Influence Of Internal Audit Competency On Financial Reporting Quality And Enterprise Risk Management, Melissa E. Renschler

2020

The internal audit function (IAF) is critically important to financial reporting quality and enterprise risk management (ERM). Following both the Sarbanes-Oxley Act of 2002 and the financial crisis of 2008, there have been improvements to other monitoring functions, such as the audit committee, management, and the external auditor, but regulation over the IAF is nearly absent. Further, our understanding of how IAF competency is developed and how IAF competency impacts both financial reporting quality and ERM outcomes is limited. My dissertation consists of three archival studies that investigate IAF competency using LinkedIn data. Taken together, these three studies contribute to …

Monitoring The Accounting Profession Under The Aicpa Code Of Professional Conduct: An Analysis Of State Board Of Accountancy Participation, J. Gregory Jenkins, Velina Popova, Mark D. Sheldon

2020 Faculty Bibliography

We study state board of accountancy participation in monitoring the conduct of accounting professionals under the American Institute of Certified Public Accountants’ (AICPA) Code of Professional Conduct (CPC). In doing so, we examine all sanctions imposed by the AICPA under its CPC from 2008 to 2016 to determine the extent to which a state board’s reporting of violations to the AICPA is associated with its full, partial, or non-adoption of the AICPA’s CPC. Our findings suggest that widespread full adoption of the AICPA’s CPC might not result in enhanced state board participation in reporting violations to the AICPA, as might …

Re-Thinking Paths To 150 Credit Hours: Career Building Opportunities, Mark Myring, Manoj Athavale, Robert Bloom

2020 Faculty Bibliography

For many years now, the accounting profession has required the completion of 150 college credit hours to become a CPA. Since the enactment of this state-specific requirement became widespread, there have been many alternative paths prospective CPAs have followed to obtain the necessary college credit. In this article, we briefly review the history of the 150-hour requirement, followed by descriptions of alternatives available to fulfill this requirement. Each of these alternatives offers unique advantages, which we highlight. These overviews are also useful to practicing CPAs who are considering going back to school to gain knowledge to advance their careers. In …

Monitoring The Accounting Profession Under The Aicpa Code Of Professional Conduct: An Analysis Of State Board Of Accountancy Participation, Gregory Jenkins, Velina Popova, Mark D. Sheldon

2020 Faculty Bibliography

We study state board of accountancy participation in monitoring the conduct of accounting professionals under the American Institute of Certified Public Accountants’ (AICPA) Code of Professional Conduct (CPC). In doing so, we examine all sanctions imposed by the AICPA under its CPC from 2008 to 2016 to determine the extent to which a state board’s reporting of violations to the AICPA is associated with its full, partial, or non-adoption of the AICPA’s CPC. Our findings suggest that widespread full adoption of the AICPA’s CPC might not result in enhanced state board participation in reporting violations to the AICPA, as might …

U.S. Gaap Financial Statements Best Practices In Presentation And Disclosure, 74th Edition, 2020; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.

2020-2021 Operating Budget, Morehead State University. Budget & Financial Planning Office.

Morehead State University Operating Budgets Archive

2020-2021 Operating Budget of Morehead State University.

Thei Student Applied Research Presentations Sarp 2020, Research Office, Technological And Higher Education Institute Of Hong Kong

THEi Student Applied Research Presentations (SARP)

No abstract provided.

A Practitioner's Approach To Implementing Community Bank Internal Controls, Paul A. Dubrey Jr

Walden Dissertations and Doctoral Studies

Some community bank compliance professionals lack strategies to comply with the 2013 Committee of Sponsoring Organizations of the Treadway Commission (COSO) internal control framework statement, so they have been slow to adapt to the new COSO framework. However, they will be under increased regulatory pressure to do so. Grounded in Cressey's fraud triangle theory, the purpose of this qualitative single case study was to explore strategies community bank compliance professionals use to comply with the revised COSO internal control framework. Four compliance professionals at a community bank in the Boston, Massachusetts area who have successfully implemented strategies for internal control …

Financial Management Strategies Used By Microbusiness Leaders, Dorothy M. David

Walden Dissertations and Doctoral Studies

Small and medium-sized microbusinesses accounted for the majority of net new jobs in the United States between 2000 and 2018. Yet a high percent of microbusinesses have exited the market due to business failure. The applicability of the findings from this study may positively influence small business owners seeking strategies that enable small business success. Grounded in entrepreneurship theory, the purpose of this qualitative multiple-case study was to explore financial management strategies microbusiness leaders use to sustain their business success beyond 5 years. The participants comprised 3 small business owners in Virginia with sustained businesses beyond 5 years. Data were …

Reducing The Frequency And Effects Of Fraudulent Activities In Community Action Agencies, Marvin L J Blye

Walden Dissertations and Doctoral Studies

In the United States, nonprofit organization leaders estimate that $40 billion of revenue is lost every year because of financial scandals and fraudulent activities. Fraud negatively affects organizational functioning, service delivery, and board governance. Nonprofit leaders who fail to prevent fraud increase the chance of their organization's failure. Grounded in Cressey's fraud triangle theory, the purpose of this qualitative multiple case study was to explore strategies nonprofit community action agency (CAA) executive leaders use to reduce fraudulent financial activities. The participants comprised 5 executive CAA nonprofit leaders located in Maryland who effectively used strategies to reduce fraudulent financial behaviors in …

Greenbury Report (Uk), Maeve O'Connell, Anne Marie Ward

Articles

The Greenbury Report on Directors Remuneration (1995) (hereafter called the Greenbury Report) was one of the first comprehensive governance codes directly addressing executive and director remuneration. The Greenbury Report was commissioned by the Confederation of British Industry in response to public concerns over recently privatized public utilities and the salaries and bonuses earned by executives, while they implemented job cuts, and service price increases.

The Greenbury Report recommended an independent remuneration committee, linking executive pay to corporate financial and operational performance measures, and increased the requirements for disclosure and transparency on directors’ remuneration. However, the credibility of the Greenbury Report …

Brent Crude Oil Prices Volatility During Major Crises, Miroslava Zavadska, Lucia Morales, Joseph Coughlan

Articles

Volatility patterns in Brent crude oil spot and futures prices are examined during four major crises that significantly affected the oil markets: the First Gulf war 1990/91; the Asian Financial crisis 1997/98; the US terrorist attack 2001; and the Global Financial crisis 2008/9. The selected crises arose due to different triggers having diverse implications for oil market participants. The outcomes reveal higher levels of volatility during crises that was directly associated with oil supply/demand disruptions and higher volatility persistence during financial/economic crises, indicating that volatility persistence is a key issue when uncertainty is derived from global economic and financial instability.

The International Financial Reporting Standards And Firm Performance: A Systematic Review, Wafaa Salah

Business Administration

This study reviews the accounting literature which investigates the effects of International Financial Reporting Standards (IFRS) on firms’ financial performance to answer a debating question of how effective are the accounting standards in affecting financial performance and to provide guidance for future studies. The focus of the review is three primary streams, first, reasons and evidence of differences between countries in accounting practices; second, theories justifying the transition from local Generally Accepted Accounting Principles (GAAP) to IFRS; Third, the effect of accounting standards on firms’ financial performance regarding three broad groups: (1) Common law countries (2) Civil law countries, and …

Armor Holdings Inc.: An Application Of The Foreign Corrupt Practices Act, Fatima Alali, Silvia Romero

Department of Accounting and Finance Faculty Scholarship and Creative Works

The U.S. Foreign Corrupt Practices Act (FCPA) has gained significant popularity in recent years across borders due to the increased investigation and penalties under the law. The following case is a real-life case that highlights the main provisions of the FCPA. Using cases in teaching an auditing or ethics course is much needed to develop students’ professional judgment, critical and analytical thinking skills and communication skills. Presently, there are a few cases that address the Foreign Corrupt Practices Act and its effect on financial reporting and auditor responsibilities about illegal acts. The Armor Holdings case is interesting and information is …