2015 Best Paper Award For Excellence,
2016
University of Mississippi
2015 Best Paper Award For Excellence
Accounting Historians Notebook
Papeers are: R. J. Chambers and the AICPA’s Postulates and Principles Controversy: A Case of Vicarious Action; Earliest Known Treatise on Double Entry Bookkeeping by Marino de Raphaeli;Symbolic Versus Substantive Regulatory Disclosure Requirements: The Case of Ford Motor Company in the Early 1900s
Gary Spraakman Awarded 2016 Barbara D. Merino Award For Excellence In Accounting History Publication;Diane Roberts Is The Recipient Of The 2016 Alfred R. Roberts Memorial Research Award; Martin Persson Accepts 2016 Thomas J. Burns Biographical Research Award,
2016
University of Mississippi
Gary Spraakman Awarded 2016 Barbara D. Merino Award For Excellence In Accounting History Publication;Diane Roberts Is The Recipient Of The 2016 Alfred R. Roberts Memorial Research Award; Martin Persson Accepts 2016 Thomas J. Burns Biographical Research Award
Accounting Historians Notebook
Gary Spraakman is a professor of management accounting at the School of Administrative Studies, York University where he teaches management accounting. Diane H. Roberts is Professor of Accounting at the University of San Francisco.Martin E. Persson is an Assistant Professor of Managerial Accounting and Control at the Ivey Business School.
Massimo Sargiacomo Receives 2016 Hourglass Award,
2016
University of Mississippi
Massimo Sargiacomo Receives 2016 Hourglass Award
Accounting Historians Notebook
Massimo Sargiacomo is a tenured Professor of Accounting and Public Management in the Department of Management and Business Administration at the University G.d'Annunzio of Chieti-Pescara where he has also been sole Vice-Rector to Administration and Management, President of the Bachelor Degree Undergraduate Course on Economics and Management, President of the Research Committee of the Faculty of the Managerial Sciences, as well as of the Department of Management and Business Administration, and is still Director of the Phd Programme in "Accounting, Management and Business Economics". In addition to his current roles, he has active research collaborations with several colleagues at diverse …
Former Trustee & 3rd Congress Organizer, Robert “Bob” Henry Parker Leaves A Long Legacy,
2016
University of Mississippi
Former Trustee & 3rd Congress Organizer, Robert “Bob” Henry Parker Leaves A Long Legacy
Accounting Historians Notebook
Robert Henry Parker was born in September 1932 in North Walsham, Norfolk and passed away on July 24, 2016 in Exeter, Devon, England. He earned an economics degree at University College, was articled in a London firm of auditors and qualified as a chartered accountant in 1958.
Doris M. Cook Former Academy President, Trustee, Secretary And Life Member, Passed Away In January Of This Year,
2016
University of Mississippi
Doris M. Cook Former Academy President, Trustee, Secretary And Life Member, Passed Away In January Of This Year
Accounting Historians Notebook
Doris M. Cook, the first woman hired as a full-time accounting professor at the University of Arkansas, who taught at the Sam M. Walton College of Business for 53 years, passed away January 4, 2016. She was 91.
14th World Congress Of Accounting Historians Pescara, Italy,
2016
University of Mississippi
14th World Congress Of Accounting Historians Pescara, Italy
Accounting Historians Notebook
Group picture of: G. Previts, R. Vangermeersch, B. Behn, M. Sargiacomo
Academy Member Spotlight: Stephan Fafatas Washington And Lee University,
2016
University of Mississippi
Academy Member Spotlight: Stephan Fafatas Washington And Lee University
Accounting Historians Notebook
Stephan Fafatas is the Lawrence Term Associate Professor of Accounting at Washington and Lee University’s Williams School of Commerce. He joined the Washington and Lee faculty in 2006 after completing his Ph.D. in Accounting at the University of Colorado. Professor Fafatas obtained his CPA license in Texas and prior to his career in academics he worked for Arthur Andersen.
Academy Becomes A Section Of The American Accounting Association (President's Message),
2016
University of Mississippi
Academy Becomes A Section Of The American Accounting Association (President's Message), Robert H. Colson
Accounting Historians Notebook
Also includes: Academy member spotlight on Stephan Fafatas, Photos from Annual meeting in New York, Photos from 14th World Congress of Accounting Historians in Pescara, Italy, In memorium; Doris M. Cook, former Academy president, trustee, secretary, and life member, In memorium: Robert (Bob) Henry Parker; In memorium: John A. Yeakel, award winners for 2016
2016 Vangermeersch Manuscript Award Received By William H. Black,
2016
University of Mississippi
2016 Vangermeersch Manuscript Award Received By William H. Black
Accounting Historians Notebook
Title of manuscript: “The Unintended Consequences of Tax Policy: How Mississippi’s ad valorem tax structure led to environmental devastation “
Long-Time Academy Member John A. Yeakel Awarded Life Membership In August 2016; Sadly Passes Away The Same Month,
2016
University of Mississippi
Long-Time Academy Member John A. Yeakel Awarded Life Membership In August 2016; Sadly Passes Away The Same Month
Accounting Historians Notebook
John A. Yeakel, a professor emeritus of management and Latin American studies at the University of New Mexico and a prominent member of the state’s accounting community, died Aug. 30 in Albuquerque after a lengthy fight with melanoma. He was 85.
Edgard Cornacchione Receives 2016 Innovation In Accounting History Education Award,
2016
University of Mississippi
Edgard Cornacchione Receives 2016 Innovation In Accounting History Education Award
Accounting Historians Notebook
In the GETEC-FEA-USP (Lab of Technology Education in Accounting at the University of Sao Paulo), Professor Edgard Cornacchione headed research to develop a game to support the learning of accounting history by undergraduate students. From the research came the DEBORAH Game, Double Entry Bookkeeping OR Accounting History.
Michele Bigoni Selected As The Recipient Of The 2016 Margit F. And Hanns Martin Schoenfeld Scholarship Award,
2016
University of Mississippi
Michele Bigoni Selected As The Recipient Of The 2016 Margit F. And Hanns Martin Schoenfeld Scholarship Award
Accounting Historians Notebook
Michele Bigoni holds a PhD in Accounting and Finance from the University of Ferrara, Italy. He has been recently appointed as a Senior Lecturer in Accounting at the Kent Business School, University of Kent.
Research Insights About Risk Governance: Implications From A Review Of Erm Research,
2016
Auburn University
Research Insights About Risk Governance: Implications From A Review Of Erm Research, Therese R. Viscelli, Mark S. Beasley, Dana R. Hermanson
Faculty Articles
In recent years, expectations for increased risk governance have been placed explicitly on boards of directors. In response, boards are being held responsible for not only understanding and approving management’s risk management processes, but they are also being held responsible for assessing the risks identified by those processes as part of overseeing management’s pursuit of value. These increasing responsibilities have led a number of organizations to adopt enterprise risk management (ERM) as a holistic approach to risk management that extends beyond traditional silo-based risk management techniques. As boards, often through their audit committee, consider management’s implementation of ERM as part …
Exploring The Effect Of Financial Literacy Programs On Low-Income Adults,
2016
Western Connecticut State University
Exploring The Effect Of Financial Literacy Programs On Low-Income Adults, Bridgid A. Schaffer, James Mohs
Accounting Faculty Publications
Financial literacy is a necessity of modern adult life. Obtaining control of personal finances is challenging for everyone. The lack of financial literacy in the low income adult grouping has become more problematic as personal finances become more complex. Utilizing a series of interviews the shared experiences of the study participant’s reflected in-depth descriptions of the personal lived experiences relating to financial literacy concepts, educational programs, and future expectations from the participants. This study addresses the perceptions and expectations of low-income adults regarding financial literacy programs and attempts to isolate ways to increase attendance in educational financial literacy programs. Using …
The Price Contagion Effects Of Financial Reporting Fraud And Reputational Losses: Evidence From The Individual Audit Partner Level,
2016
Deakin University
The Price Contagion Effects Of Financial Reporting Fraud And Reputational Losses: Evidence From The Individual Audit Partner Level, Ferdinand A. Gul, Chee Yeow Lim, Kun Wang, Yanping Xu
Research Collection School Of Accountancy
This study investigates the existence of price contagion effects for the low-quality audits of individual audit partners and the associated reputational losses in China. Low-quality partners are identified as those whose clients have been sanctioned by regulators for financial reporting fraud. Our evidence shows that sanctions induce a significant stock price decline among the contagion firms that share common low-quality partners and common low-quality audit firms; however, the decline is greater for the former. We also find that the price contagion effects of low-quality partners are more pronounced for firms located in regions with weak institutional development and less pronounced …
Assessing And Responding To Audit Risk In A Financial Statement Audit, October 1, 2016; Audit Guide,
2016
University of Mississippi
Assessing And Responding To Audit Risk In A Financial Statement Audit, October 1, 2016; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Omnibus Statement On Standards For Accounting And Review Services - 2016; Statement On Standards For Accounting And Review Services 23,
2016
University of Mississippi
Omnibus Statement On Standards For Accounting And Review Services - 2016; Statement On Standards For Accounting And Review Services 23, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Omnibus
AICPA Professional Standards
No abstract provided.
Mismatches In Tax Outcomes In The Light Of Beps Actions 2 And 5,
2016
Singapore Management University
Mismatches In Tax Outcomes In The Light Of Beps Actions 2 And 5, Lukas Mechtler, Cindy Siu Ching Wong
Research Collection School Of Economics
No abstract provided.
Territorial Tax System Reform And The Financial Behavior Of Multinational Firms,
2016
Singapore Management University
Territorial Tax System Reform And The Financial Behavior Of Multinational Firms, Jing Xing, Stephen Bond, Giorgia Maffini
Research Collection School Of Economics
We investigate whether the move from the worldwide tax system to the territorial tax system in Japan in 2009 affects the financial behavior of overseas affiliates of Japanese multinational companies. The reform substantially reduces the tax costs of profit repatriation in the form of dividends for Japanese overseas affiliates. We use this reform as a quasi-natural experiment to investigate whether and how the tax system affects multinationals’ cash holding and financing policies. Findings from our study sheds some light on possible outcomes of similar tax reforms in countries such as the United States. Based on a sample of Japanese overseas …
Do Executives Have Fixed Effects On Firm-Level Stock Price Crash Risk?,
2016
CUNY Graduate Center
Do Executives Have Fixed Effects On Firm-Level Stock Price Crash Risk?, Jiaxin Liu
Dissertations, Theses, and Capstone Projects
This paper investigates whether individual CEOs and CFOs have “styles” (i.e. manager’s fixed effects) in withholding corporate bad news, which is captured using firm-level future stock price crash risks. Tracking managers that move across firms and employing a manager fixed-effect model, I find that both CFOs and CEOs have fixed effects on firm-level stock price crash risks in the future using multiple crash risk measures adopted from previous studies (e.g. Kim et al.(2011a,b)). In addition, I find that CFOs’ managerial ability is positively associated with one crash risk measure. Lastly, I find systematic differences in CEO vis-à-vis CFO’s preferences in …
