President’S Message,
2016
University of Mississippi
President’S Message, Robert Colson
Accounting Historians Notebook
History is currently being made in the context of our own Academy of Accounting Historians. After 42 years as an independent scholarly organization, the board and membership voted at our August 2015 meetings to authorize the officers to pursue a merger with the American Accounting Association, transforming the Academy into a section of the AAA.
Recent Books Published By Academy Members; When In Rome...,
2016
University of Mississippi
Recent Books Published By Academy Members; When In Rome...
Accounting Historians Notebook
History of Management Accounting in Japan Institutional & Cultural Significance of Accounting Hiroshi Okano; Historical Critique Of Currently Accepted Accounting Theory Izumi Watanabe
Call For Award Nominations,
2016
University of Mississippi
Call For Award Nominations
Accounting Historians Notebook
Nominations deadline for all awards: June 1, 2016
Corrections And Clarifications: Academy Of Accounting Historians Membership Report,
2016
University of Mississippi
Corrections And Clarifications: Academy Of Accounting Historians Membership Report
Accounting Historians Notebook
Academy of Accounting Historians Membership Report
Accounting Historians Notebook, 2016, Vol. 39, No. 1 (April) [Whole Issue],
2016
University of Mississippi
Accounting Historians Notebook, 2016, Vol. 39, No. 1 (April) [Whole Issue]
Accounting Historians Notebook
April issue
University Of Mississippi To House Reproduction Of Kenneth Macneal's Scrapbook,
2016
University of Mississippi
University Of Mississippi To House Reproduction Of Kenneth Macneal's Scrapbook
Accounting Historians Notebook
Kenneth MacNeal is widely known for his 1939 book, Truth in Accounting, which was strongly critical of generally accepted accounting principles and advocated market value accounting. He kept a massive scrapbook in connection with that work and with a critical article he was commissioned to write for Fortune magazine, which was yanked just prior to publication.
Academy Activities At The American Accounting Association Annual Meeting,
2016
University of Mississippi
Academy Activities At The American Accounting Association Annual Meeting
Accounting Historians Notebook
Celebration of the Century Celebrating the AAA’s Centennial Year August 6-10, 2016; CPE WORKSHOP: ACCOUNTING HISTORY PERSPECTIVES
14th World Congress Of Accounting Historians, June 25-27, 2016, Pescara, Italy,
2016
University of Mississippi
14th World Congress Of Accounting Historians, June 25-27, 2016, Pescara, Italy, Academy Of Accounting Historians
Accounting Historians Notebook
Much time has passed since the “Fourth International Congress of the History of Accountancy” was successfully organized in Pisa in 1984 by Tito Antoni. The University Gabriele d’Annunzio and its Department of Management and Business Administration are proud to host the 2016 World Congress of Accounting Historians, which will take place in Pescara, the trendy Italian seaside resort. Supported by the Italian Society
Academy Member Spotlight: Oktay Güvemli,
2016
University of Mississippi
Academy Member Spotlight: Oktay Güvemli
Accounting Historians Notebook
Oktay Güvemli was born in a town (Fatsa – the district of Ordu) on the coast of the Eastern Black Sea. He completed his undergraduate education at the Academy of Economics and Commercial Sciences, in Ankara, 1960. He finished his masters degree in Istanbul University, 1961. Between 1963 and 1973, he worked as an analyst financier at the Industrial Investment and Credit Bank (Sınai Y atırım ve Kredi Bankası). He began his academic life at Marmara University in 1973. He became Associate Professor in 1974 and Professor in 1980. Prof. Güvemli has been continuing his academic life along with CPA …
Cooking And The Books: A Guide To Restaurant Accounting,
2016
Bryant University
Cooking And The Books: A Guide To Restaurant Accounting, Lena Lambrou
Honors Projects in Accounting
The restaurant industry is known for particularly low profit margins; this project aims to understand where restaurants spend money and how expenses can be allocated for in this fast-paced environment. Through research of various cost accounting methods and the adaptability of those methods to restaurant culture, activity based costing (ABC) provided the most useful data for the restaurant. This project focuses on small business restaurants, specifically those that serve pizza. The backbone of experimentation for applying these accounting processes is a local pizza restaurant, in which the managers are unaware of how food cost and operating expenses could be combined …
The Successes And Shortfalls Of The Sarbanes-Oxley Act Of 2002,
2016
John Carroll University
The Successes And Shortfalls Of The Sarbanes-Oxley Act Of 2002, Brad Hopkins
Senior Honors Projects
The collapse of Enron and its auditor, Arthur Andersen, in 2001 marked the greatest financial scare since the Great Depression. Enron, along with several other scandals, such as WorldCom and Waste Management, sent a financial shockwave throughout the United States. As a result, the public was no longer confident in the United States’ financial markets and the work being done by independent auditors. In order to satisfy the public and ensure that a case, such as Enron, would not happen again, Congress proposed and passed the Sarbanes-Oxley Act of 2002. This paper presents an analysis of the Sarbanes-Oxley Act of …
Do Analysts Understand The Economic And Reporting Complexities Of Derivatives?,
2016
Singapore Management University
Do Analysts Understand The Economic And Reporting Complexities Of Derivatives?, Hye Sun Chang, Michael Donohoe, Theodore Sougiannis
Research Collection School Of Accountancy
We investigate whether and how the complexity of derivatives influences analysts earnings forecast properties. Using a difference-in-differences design, we find that, relative to a matched control sample of non-users, analysts earnings forecasts for new derivatives users are less accurate and more dispersed after derivatives initiation. These results do not appear to be driven by the economic complexity of derivatives, but rather the financial reporting of such economic complexity. Overall, despite their financial expertise, analysts routinely misjudge the earnings implications of firms derivatives activity. However, we find evidence that a series of derivatives accounting standards has helped analysts improve their forecasts …
Financial Health And Corporate Performance Of Listed Manufacturing Companies In South Korea And Taiwan: A Comparative Study Of The Two Asian Tigers,
2016
Singapore Management University
Financial Health And Corporate Performance Of Listed Manufacturing Companies In South Korea And Taiwan: A Comparative Study Of The Two Asian Tigers, See Liang Foo, Shaakalya Pathak
Research Collection School Of Accountancy
South Korea and Taiwan are two leading economies in Asia Pacific. This study examines the relationship between the financial health, as measured by the Altman Z-Score, and corporate performance, as measured by the Return on Equity (ROE), of listed manufacturing companies in these two markets. A linear regression was conducted between these variables to determine the magnitude and direction of their relationships. The trends of Z-Scores over a fourteen-year period are also analyzed. The analysis covers the period from 2000 to 2013(inclusive) and yielded a statistically positive correlation between ROE and the Z-Score for both markets. South Korea and Taiwan …
America's Tax System And How To Fix It,
2016
Liberty University
America's Tax System And How To Fix It, Brendan O. Smith
Senior Honors Theses
Abraham Lincoln signed into law the first national income tax on August 5, 1861. Since 1913, the content of the Internal Revenue Code has increased from the 27-page tax law of that year to over 5000 pages today. As time has passed and the length of this document has increased, so has the expense and complexity of abiding by its statutes. The inefficiencies of the current system indicate that something must be done about the United States tax system, but no one has agreed on what to do. Many proposals to correct the problem have been brought forward over the …
Government Auditing Standards And Single Audits, April 1, 2016; Audit Guide,
2016
University of Mississippi
Government Auditing Standards And Single Audits, April 1, 2016; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Attestation Standards: Clarification And Recodification; Statement On Standards For Attestation Engagements 18,
2016
University of Mississippi
Attestation Standards: Clarification And Recodification; Statement On Standards For Attestation Engagements 18, American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.
The Effect Of Firm’S Size And Leverage On Profitability: A Panel Data Approach,
2016
The British University in Egypt
The Effect Of Firm’S Size And Leverage On Profitability: A Panel Data Approach, Wafaa Salah
Business Administration
The purpose of this study is to investigate the effect of firm’s size and leverage on the profitability of publicly listed firms adopting IFRS. A Panel data fixed-effects regression model is employed to estimate the relationship between firm size and leverage on profitability, while controlling also for the effects of other variables as asset turnover and liquidity. The study is based on a sample of 94 firms from Malaysia over the period from 2012 to 2016. The study is applied to the industrial sector. The study concluded that firm size is positively and significantly related to profitability. However, leverage is …
Thought Leaders: Faculty Who Shape Business Theory And Practice Through Research,
2016
DePaul University
Thought Leaders: Faculty Who Shape Business Theory And Practice Through Research
Business Exchange
Profiles of seven DePaul professors and the research they are conducting in areas as diverse as work-life balance and investor behavior: James D. Shilling, Real Estate Studies; R. David McLean, Investment Management; Kelly Richmond Pope, Accountancy; Andrew Gallen, Marketing; Alyssa J. Westring, Management; William Sander, Economics; and Misty Johanson, Hospitality Leadership.
Advancing Diversity And Innovation,
2016
DePaul University
Advancing Diversity And Innovation
Business Exchange
Alumni Joe and Sue Kosinski discuss why they contribute gifts to DePaul, endowed a scholarship in accountancy, mentor, network, and serve DePaul in other ways.
Risk Management In A Vuca Environment: Some Key Considerations,
2016
Singapore Management University
Risk Management In A Vuca Environment: Some Key Considerations, Foo S.L., Nam Sang Cheng, Nam Sang Cheng
Research Collection School Of Accountancy
Whatis VUCA? Why is it relevant to accountants, the C-suites and Board ofDirectors? Companies are in the business of taking risks for rewards. Situatedbetween the companies are in the business of taking risks for rewards. Situatedbetween the companies and the rewards are risks. Critical concepts in thisprocess are volatility, uncertainty, complexity, and ambiguity (VUCA), a trendymanagerial acronym that conflates the reality of the business environment and the challenges ofrisk management.
