Accounting Commons^™

Call For Award Nominations

Accounting Historians Notebook

Nominations deadline for all awards: June 1, 2015

Academy Banner Found Special Thanks To Dale Flesher; Accounting History Review Conference Announcement International Festschrift In Honour Of Professor Yannick Lemarchand

Accounting Historians Notebook

Known globally for his research and publications examining accounting, accounting history, history and management, Professor Yannick Lemarchand, professeur émérite en Sciences de gestion at the Université de Nantes, has played a critical role in broadening the boundaries of ‘accounting history’ to include other management disciplines, areas of history and countries beyond the Anglo-Saxon context.

Accounting Historians Notebook, 2015, Vol. 38, No. 1 (April) [Whole Issue]

Accounting Historians Notebook

April issue

Accounting Historians Journal On Scopus, Academy Of Accounting Historians, Massimo Sargiacomo

Accounting Historians Notebook

It’s my pleasure to announce that at the beginning of 2015 the Academy’s submission for inclusion of The Accounting Historians Journal in the Scopus database was accept-ed.

The Effects Of Tarp On Fair Value Accounting, Christopher N. Mitschow

Senior Honors Projects

In the aftermath of the financial crisis of 2008, fair value accounting in banks has come under a great deal of criticism by some who believed bank managers were intentionally reclassifying assets to prevent write-downs, or who believed that banks were taking risks with fair value assets and liabilities that caused their distressed states. We analyzed banks’ use of fair value accounting by using the SEC’s EDGAR database to read and analyze the financial statements of public banks which received Troubled Asset Relief Program (TARP) funds and have since repaid them. We looked to see if banks classified more assets …

Learning Gains At Cccu-Member Schools: A Comparison Of Cccu Students’ Performance On The Cpa Exam To Performance At Aacsb-Member And Non-Aacsb-Member Schools – A Replication Of A Study By Hahn, Fairchild, And Childs Presented At The Christian Business Faculty Association In October 2014, Rachel M. Galbreath

Selected Honors Theses

This study is a replication of a study by Hahn, Fairchild, and Childs that examines differences in Uniform Certified Public Accountant Exam (UCPAE) pass rates between test-takers who graduated from schools that are members of the Council for Christian Colleges and Universities (CCCU) and those who graduated from institutions that are not members of the CCCU. CCCU- member schools were found to have pass rates similar to institutions accredited by the Association to Advance Collegiate Schools of Business (AACSB) even though AACSB schools have an advantage in incoming student aptitude as measured by students’ SAT scores. These results indicate that …

Smu Names Next Dean For School Of Accountancy: Professor Cheng Qiang Appointed To Head Soa, Singapore Management University

SMU Press Releases and News

The Singapore Management University (SMU) has announced today that SMU Professor of Accounting Cheng Qiang has been selected as the next dean of the SMU School of Accountancy (SoA). Prof Cheng who is currently the Associate Dean for Research, will assume the role from July 1, 2015. Prof Cheng, 42, will be the youngest dean in the university’s history. After an extensive global search that included open meetings with SMU Deans, SoA faculty, staff and Advisory Board members, SMU Provost and Deputy President (Academic Affairs) Professor Rajendra K Srivastava is pleased to recommend Prof Cheng as the new dean of …

Excellence, Success, And The Protective Function Of Common Grace In Accounting, Jason Stansbury, Marilyn Stansbury, Debra Snyder

University Faculty Publications and Creative Works

The sustainability of the accounting profession depends on both internal goods (excellences) and external goods (successes) supported by the practices and institutions of accounting. While both types of goods matter, a virtuous organization must hold them in tension. Failure to do so risks violating the public trust and damaging accountants integrity. The accounting professions management of this MacIntyrean tension exemplifies the protective function of common grace. Accounting helps to protect business from the effects of sin (e.g., negligence, opportunism, and malfeasance), as well as to enable business to meet human needs through both meaningful employment and goods and services that …

Accounting For The Future: Reducing The Differences Between International And Domestic Accounting Standards And Becoming A Better Global Citizen While Maintaining Autonomy, Andrew R. Hassler

Senior Honors Theses

In recent times, the FASB and the IASB have heavily discussed bringing the United States on board to utilize the same IFRS accounting standards that much of the rest of the world uses. At this present time, IFRS adoption in the United States is no longer actively being considered, and alternative means of convergence have become the preferred method for supporting globalization. This paper posits that in order to serve a worldwide business community, the principles-based approach is more conducive to the flexible modern environment. The practices currently utilized to jointly-research and co-develop accounting standards by both the FASB and …

Audit Committees And Financial Reporting Quality In Singapore, Kwong Sin Leong, Jiwei Wang, Themin Suwardy, Yuanto Kusnadi

Research Collection School Of Accountancy

No abstract provided.

Internal Control And Operational Efficiency, Qiang Cheng, Beng Wee Goh, Jae Bum Kim

Research Collection School Of Accountancy

In this study, we examine whether and how internal control over financial reporting affects firm operational efficiency. We find that operational efficiency, derived from the frontier analysis, is significantly lower among firms with material weaknesses in internal control relative to firms without such weaknesses. We document some evidence suggesting that effective internal control leads to greater operational efficiency through reducing the likelihood of misappropriation of corporate resources and through enhancing the quality of internal reports for decision making. We also document that smaller firms benefit more from having effective internal control in terms of operational efficiency. In addition, we find …

Corporate Tax Havens: Analysis Of An Aggressive Tax Approach As A Strategic Necessity For Large Multinational Corporations, Julia Galica

Honors Scholar Theses

This study will examine the complexities of corporate tax planning, with a focus on tax deferral strategies employed by United States multinational corporations, providing a financial and ethical analysis of corporate tax entities. The focus will be on multinational corporations, primarily Fortune 500 Companies. It will then evaluate trends across industries and contrast the patterns of unrecognized tax benefits reported by large and small scale public companies. Additionally, the paper will analyze the effective tax rate paid by a sample of corporations of varying size and industry, and how these characteristics of the business correlate with this rate. The study …

Case-Based Approach To Teaching Intermediate Accounting: Addressing Faculty Concerns And Competency/Assurance Of Learning Requirements, Robert P. Derstine, James M. Emig, Thomas J. Grant Sr.

Accounting Faculty Publications

The authors propose the use of a fully integrated case approach to replace the traditional pedagogy of: read the chapter, listen to a lecture, do homework, then parrot back on an exam what was ‘remembered’. Students working in teams develop their ability to: analyze financial statement data, research new issues encountered, analyze their research results as it applies to client issues, and determine the impact on client financial statements including required disclosures. Administrators will be provided with a means to evaluate achievement of competencies and assurance of learning requirements including communication skills, critical thinking, decision analysis, and quantitative mastery of …

The Certified Management Accountant Program, Kathleen M. Trenski

Selected Honors Theses

No abstract provided.

2015 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

1. Editorial Board
2. President's Letter
3. SIEC-ISBE International

Popular Financial Reports: Tools For Transparency, Accountability And Citizen Engagement, Juita-Elena Yusuf, Meagan M. Jordan

School of Public Service Faculty Publications

Most governments issue annual financial reports; in the US, state and local governments issue the Comprehensive Annual Financial Report, or its equivalent. However, these reports have been found to be neither readily accessible nor particularly informative to non-financial experts such as the general public. In response, professional associations such as AGA, the Governmental Accounting Standards Board (GASB), and the Government Financial Officers Association, have promoted the use of different types of popular financial reports as an alternative reporting mechanism. According to GASB, financial reporting plays a critical role as a tool for public accountability in a democratic society. Yet, various …

Retail Investors' Perceptions Of Financial Disclosures On Social Media: An Experimental Investigation Using Twitter, Neal Michael Snow

USF Tampa Graduate Theses and Dissertations

Historically, companies disseminated financial information via the press release. The ability to disseminate information now exists on multiple "new media" channels beyond just the press release, with each channel reaching a different audience. With the different channels of communication come different connotations and associations that people have about the channels, which may affect the interpretation of the message, thereby altering management's ability to effectively communicate with stakeholders. I investigate whether retail investors' processing of financial information disclosures is dependent upon the fit between the channel and the type of information sent on the channel. Using the Elaboration Likelihood Model, I …

Ua80/4 Treasurer's Report, W Club

University Organizations

Treasurer's Report for the April 2015 meeting of the W Club Board of Directors.

Nebraska Extension Program Cost Analysis Spreadsheet, Deborah J. Weitzenkamp Dr.

Kimmel Education and Research Center: Faculty and Staff Publications

No abstract provided.

Preparation, Compilation, And Review Engagements, March 1, 2015, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.