2010-2011 Morehead State University Audit Report,
2010
Morehead State University
2010-2011 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.
Morehead State University Audit Reports
2010-2011 Audit Report for Morehead State University.
User Information Risk: How It Improves Audit Quality,
2010
Nelson Rusche College of Business, Stephen F. Austin State University
User Information Risk: How It Improves Audit Quality, Jack R. Ethridge, Treba Marsh
Faculty Publications
Audited financial statements are the basis for the communication of essential financial information. Accordingly, the reliability of the financial statements is of extreme importance to all parties involved in the process. This paper identifies the three primary parties as the organization, the auditor, and the user and recommends the user play an increased role in this process. The user should be allowed to analyze the quality of the auditor and audit process based upon five critical factors that should be required to be disclosed by the auditor. This paper discusses the five factors and how each one could benefit the …
Survey Responses: Mail Versus Email Solicitations,
2010
Francis Marion University
Survey Responses: Mail Versus Email Solicitations, Rodger G. Holland, Aileen Smith, James R. Hasselback, Bryson Payne
Faculty Publications
Surveys, particularly electronic surveys, are becoming popular methods of eliciting consumer responses. For example, many businesses now have survey sites printed on the bottom of receipts with some future discount as an enticement to participate. Clearly, the intent of such incentives is to stimulate participation. Surveys have also become popular in academia, but rarely are incentives offered. Clearly, those in academia also prefer a high participation rate, but without financial incentives what can be done to encourage participation? This research attempts to address that question.
Organizacje Komercyjne I Niekomercyjne Wobec Wzmożonej Konkurencji Oraz Wzrastających Wymagań Konsumentów (Tom 9),
2010
Adam Nalepka
Organizacje Komercyjne I Niekomercyjne Wobec Wzmożonej Konkurencji Oraz Wzrastających Wymagań Konsumentów (Tom 9), Anna Ujwary-Gil
Anna Ujwary-Gil
Obszary tematyczne obejmują: • organizacje komercyjne i niekomercyjne jako obiekt badań naukowych, • organizacje komercyjne i niekomercyjne w gospodarce rynkowej, • organizacje komercyjne i niekomercyjne w kreowaniu rozwoju regionalnego, • finansowe aspekty zarządzania organizacjami komercyjnymi i niekomercyjnymi.
The Defense-Growth Relationship: An Economic Investigation Into Post-Soviet States,
2010
Florida State University
The Defense-Growth Relationship: An Economic Investigation Into Post-Soviet States, Bruce D. Mcdonald Iii, Robert J. Eger Iii
Bruce D. McDonald, III
An important question stemming from the collapse of the Soviet Union is how defense spending has influenced the economic performance of the 15 member states since their establishment as market economies. This study furthers the understanding of the relationship between defense spending and economic growth using data from the states of the former Soviet Union from 1992 to 2007. A nonlinear production function was used for direct effects, and models of investment and employment were employed for indirect effects. Contrary to expectations, the findings show that continued reliance on the defense sector in post-Soviet states has helped overall economic growth. …
Examining The Challenges In The Regulation Of Value Added Tax (Vat) In Nigeria,
2010
Kogi State University
Examining The Challenges In The Regulation Of Value Added Tax (Vat) In Nigeria, Joseph Femi Adebisi Phd
Joseph Femi Adebisi PhD
The paper examines the challenges in the regulation of value added tax (vat) in Nigeria. It hypothesizes on the Tax Laws and Fraudulent practices, VAT fraud and Effect on the Government revenue, Whistleblowers and effects on fraud detection, prevention and eradication. Based on primary data from questionnaire and personal interviews, the chi-square analysis was employed. Is was fund that tax laws relating to VAT facilitate frauds, frauds on VAT have negative effects on the government revenue, and that the Introduction of Whistleblowers has effects on fraud detection, prevention and eradication. There should be more enlightenment campaign on the right on …
An Investigation Of Speech Enhancement Using Wavelet Filtering Method, International Journal Of Speech Technology,
2010
Philadelphia University
An Investigation Of Speech Enhancement Using Wavelet Filtering Method, International Journal Of Speech Technology, Philadelphia University
Philadelphia University, Jordan
No abstract provided.
Jordanian Commercial Bank Strategies In High- Rate Of Return Realization And Its Relation With Liquidity Gap Management Performance,
2010
Philadelphia University
Jordanian Commercial Bank Strategies In High- Rate Of Return Realization And Its Relation With Liquidity Gap Management Performance, Philadelphia University
Philadelphia University, Jordan
No abstract provided.
Testing Lyoequivalency For Three Commercially Sustainedrelease Tablets Containing Diltiazem Hydrochloride,
2010
Philadelphia University
Testing Lyoequivalency For Three Commercially Sustainedrelease Tablets Containing Diltiazem Hydrochloride, Philadelphia University
Philadelphia University, Jordan
No abstract provided.
The Novel And The Experimentation,
2010
Philadelphia University
The Novel And The Experimentation, Philadelphia University
Philadelphia University, Jordan
No abstract provided.
Neural-Network-Based Fuzzy Identifier: Design And Evaluation,
2010
Philadelphia University
Neural-Network-Based Fuzzy Identifier: Design And Evaluation, Philadelphia University
Philadelphia University, Jordan
No abstract provided.
Using Database Marketing To Enhance Direct Marketing Alternatives In Jordanian Industrial Shareholders Corporations,
2010
Philadelphia University
Using Database Marketing To Enhance Direct Marketing Alternatives In Jordanian Industrial Shareholders Corporations, Philadelphia University
Philadelphia University, Jordan
No abstract provided.
The Life And Writings Of John C. Colt (1810-1842): A More Even-Handed Approach And A Request For Your Participation,
2010
University of Rhode Island
The Life And Writings Of John C. Colt (1810-1842): A More Even-Handed Approach And A Request For Your Participation, Richard Vangermeersch
Special Collections (Miscellaneous)
No abstract provided.
The Design And Implementation Of An Enlivened Ifrs Course,
2010
Cleveland State University
The Design And Implementation Of An Enlivened Ifrs Course, Mark Holtzblatt, Norbert Tschakert
Business Faculty Publications
In the Spring/2009 semester, with the financial support of a PricewaterhouseCoopers IFRS Ready Grant, a new course was developed that focused on International Financial Reporting Standards (IFRS). The course design goal was to choose the optimal combination of pedagogical tools and topics to create an effective, engaging and stimulating course plan. The course incorporates the online e-IFRS created by the International Accounting Standards Board (IASB), e-Learning IFRS Modules from the global accounting firm of Deloitte and IFRS Expert online videos and webcasts from corporate and various institutional and academic institutions. The pedagogical techniques described herein are also applicable to introductory …
The Persistence Of Accounting Versus Economic Profit,
2010
San Jose State University
The Persistence Of Accounting Versus Economic Profit, Matthew J. Holian, Ali M. Reza
Faculty Publications
Drawing on Schumpeterian theory, this article presents estimates of a first-order autoregressive model of profit persistence for large US firms, using Economic Value Added (EVA), the popular measure of profits produced by Stern Stewart and Company, and simple (unadjusted) accounting measures from the Compustat database. We hypothesize about the differences we should expect to find between these two sets of estimates, and also provide a fresh normative assessment of the dynamic competitiveness of the US economy.
Moving Towards A Culturally Diverse Accounting Profession,
2010
San Jose State University
Moving Towards A Culturally Diverse Accounting Profession, Elizabeth K. Jenkins, M. Calegari
Faculty Publications
This paper discusses the increasing diversity in the accounting profession. Evidence is presented substantiating that over one third of recent accounting graduates are from ethnic minority backgrounds, the majority of whom are Asian/Pacific Islanders. In our university specific data, we find an even higher percentage (71%) of ethnic minorities receiving accounting degrees, with Asian/Pacific Islanders as the majority group. We also show that over one fourth of new accounting graduates hired by accounting firms are ethnic minorities of which fifty percent are Asian/Pacific Islanders.
Corporate Social Responsibility And Earnings Reporting,
2010
San Jose State University
Corporate Social Responsibility And Earnings Reporting, Mary F. Calegari, T. Chotigeat, M. A. Harjoto
Faculty Publications
Despite increasing interests on corporate social responsibility (CSR) activities among managers, the relationship between CSR and firm value through earnings reporting quality is still unclear. Absence of a strong positive effect of CSR on firm value has led researchers to believe that CSR is a res ult of a principal-agent issue between shareholders and managers. This study argues CSR represents a corporate culture that influences how a corporation reports its earnings. CSR influ ences earnings reporting ·instead ofearnings reporting drives CSR to delude shareholders. CSR induces better earnings reporting quality, therefore, CSR has an indirect but positive effect on firm …
Changing Careers -- Six Options For Becoming A Cpa,
2010
San Jose State University
Changing Careers -- Six Options For Becoming A Cpa, Elizabeth V, Grace, T. G. Black
Faculty Publications
No abstract provided.
An Integrative Model Of It Continuance: Applying Measures Of Intention, Prior It Use, And Habit Strength Across Conditions Of Sporadic And Frequent It Use,
2010
Marshall University
An Integrative Model Of It Continuance: Applying Measures Of Intention, Prior It Use, And Habit Strength Across Conditions Of Sporadic And Frequent It Use, E. Vance Wilson, Nancy K. Lankton
Accounting Faculty Research
This paper is motivated by the desire to integrate and expand two recent literature streams, one that models effects of prior IT use and habit strength on continued IT use and another that studies how to apply such models to IT that are used in a characteristically sporadic manner. We find joint predictions of continuance intention, prior IT use, and habit strength within our research model are superior to subsets of the model across the range of frequency we studied. However, subsets of the model are able to provide reasonable predictions where all measures are not available.
Assessment Of The 'Accounting Cycle': Test Tools For The Accounting Professor,
2010
Western Kentucky University
Assessment Of The 'Accounting Cycle': Test Tools For The Accounting Professor, Nicole M. Swanson
Mahurin Honors College Capstone Experience/Thesis Projects
The two main goals of this thesis are to provide an assessment tool for accounting professors as well as a learning tool for students to gain a better understanding of the accounting cycle. Many students coming out of the basic accounting courses have a pretty good understanding of the different parts of the accounting cycle, but few have a solid understanding of the bigger picture and how each part fits together. I believe this is partly due to the fact that students in 200 level courses are never required to complete the accounting cycle from beginning to end. As such, …
