Accounting Commons^™

The Case Of The Frequent Flyer Fraudster, John Delaney, Martin Coe, Jeffrey Coussens, Michael Reddington

Accounting: Faculty Scholarship & Creative Works

This case, based on a real fraud, engages students in a fraud investigation learning activity with a focus on interrogation. Students analyze an interrogation, identify and discuss verbal and nonverbal cues to deception, discuss legal ramifications of conducting fraud examinations, and develop recommendations to improve internal controls. The intended audience is a fraud examination course.

Ole Miss Accountant – 2015, University Of Mississippi. School Of Accountancy

Ole Miss Accountant

Cover story: Roland Burns Enters Hall of Fame

2015-2016 Operating Budget, Morehead State University. Budget & Financial Planning Office.

Morehead State University Operating Budgets Archive

2015-2016 Operating Budget of Morehead State University.

Lost Opportunities: The Underuse Of Tax Whistleblowers, Sarah J. Webber, Karie Davis-Nozemack

Accounting Faculty Publications

Legal literature on whistleblower programs often assumes an agency’s ability to effectively use a whistleblower tip. This article challenges that assumption in the context of tax enforcement by exposing the Internal Revenue Service’s dismal performance. The article uses Fourth Amendment jurisprudence, taxpayer privacy law, as well as whistleblower and tax enforcement literature to propose a new approach to using information from tax whistleblowers.

Preparing For The Looming Changes In Lease Accounting, Dennis Chambers, James Dooley

Faculty Articles

Donald Rumsfeld famously stated, “There are known knowns. These are things we know that we know. There are known unknowns. That is to say, there are things that we know we don’t know. But there are also unknown unknowns. There are things we don’t know we don’t know.” Rumsfeld’s statement can be applied to our state of knowledge regarding the accounting for operating leases in the future. There is general agreement (that is, a “known known”) that new standards will require lessees to report most of the assets and related liabilities associated with operating leases on the balance sheet—a significant …

Comparing Business Law In Online And Face-To-Face Formats: A Difference In Student Learning Perception, Mary Catherine Cleaveland, Cristen Dutcher, Kathryn Epps

Faculty Articles

This paper extends the body of research investigating potential differences in face to face and online delivery of a business law course. Using a unique survey, it investigates student perceptions of their learning and understanding of key course concepts, as well as student satisfaction with the course and course instruction. Further, the paper explores the specific characteristics of online versus face to face students that may impact their satisfaction.

2014-2015 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2014-2015 Audit Report for Morehead State University.

Isca Pre-Budget Survey 2015, Clarence Goh

Research Collection School of Accountancy

The Institute of Singapore Chartered Accountants (ISCA) is the national accountancy body ofSingapore. ISCA’s vision is to be a globally recognised professional accountancy body, bringing valueto our members, the profession and wider community.

U.S. Gaap Financial Statements Best Practices In Presentation And Disclosure, 2015, 69th Edition; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.

What Do Institutional Investors Know And Act On Before Almost Everyone Else: Evidence From Corporate Bankruptcies, Elena Precourt, Henry Oppenheimer

Accounting Department Faculty Journal Articles

We analyze investment behavior of institutional managers who hold and trade shares of firms that file for bankruptcy. We find that during the five-year period preceding a bankruptcy filing, institutional investors (except those managing investment companies) are net buyers with a positive abnormal net number of shares traded during the period. Institutional managers start to sell shares of bankrupt firms sooner in some firms than in others; these earlier sales are of smaller firms with weaker operating performance, and lower equity risk. We do not find evidence that institutional stockholders trade strategically and avoid material price declines before they occur.

Promoting Professional Skepticism In The Audit Environment, Mary C. Parlee

2015

The objective of this dissertation is to examine professional skepticism in the audit environment and identify methods to promote professional skepticism in an overall effort to improve auditor judgment and decision making. This dissertation is made up of three studies, and each study’s purpose, methodology, and findings are summarized below.

The purpose of the first study is to examine the potential for simple metaphors to prime professional skepticism during an auditor’s professional judgment process. I empirically examine the effectiveness of using metaphors as non-conscious primes to activate a skeptical mindset. The results indicate that priming a skeptical mindset does in …

Performance Feedback In The Audit Environment, Lindsay Metcalfe Andiola

2015

This dissertation consists of three studies that investigate key elements related to performance feedback and effective coaching in the audit environment. The first study presents a framework based on prior research in the psychology and management literatures on the behavioral effects of performance feedback. This framework is then used to organize and synthesize the literature on feedback in the audit setting, and develops topics for further study.

The second and third studies are empirical investigations of performance feedback provided during the audit review process. The second study uses an experiential questionnaire to examine the perceptions of subordinate auditors based on …

The Impact Of Collective Intelligence And Honest Signaling On Fraud Brainstorming Effectiveness: A Sociometric Investigation Using Wearable Sensor Technology, Allen Hartt

2015

This dissertation investigates the impact of collective intelligence and honest signaling on the fraud risk brainstorming effectiveness of audit groups. Emerging research in psychology shows that collective intelligence, which captures the general ability of a group to perform a wide variety of tasks, is a strong predictor of group performance. Honest signals are nonverbal communication cues that are either so costly to make or difficult to suppress that they are reliable in signaling intent.

The first study of this dissertation provides a summary of extant literature examining collective intelligence and honest signaling, with an emphasis on those studies that have …

The Relationship Between Accounting Processes And Interpersonal Trust Within Organizations, Jace B. Garrett

2015

Trust is an increasingly critical determinant of organizational success. This dissertation consists of three studies investigating the relationship between firms’ accounting processes and interpersonal trust. Using survey data from Great Place to Work® Institute, the first study investigates the association between trust (i.e., employees’ trust in management) and three aspects of financial reporting: accruals quality, misstatements, and internal control quality. Results suggest that trust is associated with better financial reporting quality. However, these effects are not uniform across companies. Consistent with trust improving financial reporting quality through improved information production and information sharing, results suggest that trust is significantly associated …

Ua3/2/1 President's Office-Garrett Correspondence/Subject File, Wku Archives

WKU Archives Collection Inventories

General correspondence and subject files regarding Western Kentucky University.

What Do Auditors Promise Their Governmental Audit Clients? What Do Governmental Audit Clients Want? Audit Proposal Evidence From Governmental Audit Procurement Processes, Yu-Tzu Chang

Theses and Dissertations--Accountancy

This dissertation, consisting of two studies, analyzes a dataset of audit proposals to investigate auditors’ impression management strategies and audit procurement quality in the public sector. Text based analytic methods are employed to examine the content of audit proposals, which were submitted for government audit engagements in fifteen states.

The first study investigates auditors' marketing language and hypothesizes that CPA firms will project a cooperative, non-independent image in audit proposals to impress potential clients. The results suggest that CPA firms, especially larger ones, project a persona of a cooperative and trustworthy service provider than to present themselves as independent auditors. …

An Action Plan For Implementing Responsible Management Education In Business Schools In The Uk And Ireland, Maeve O'Connell, Lorraine Sweeney

Other resources

Recent corporate scandals have resulted in criticism of business schools for graduating students who put too much emphasis on shareholder value and profit maximisation but neglect the broader social and environmental context in which businesses operate. The Principles for Responsible Management (PRME) are a set of voluntary standards developed in 2007 under the coordination of the UN Global Compact, to address weaknesses in ethical education. This paper reviews the context of the PRME principles and UK and Irish school signatories’ approaches to implementation through a review of their reports to PRME to outline the range of options available to a …

10b5-1 Plans And Earnings Management By High-Level Executives, Joshua A. Thomas

CMC Senior Theses

Using historical firm financial and insider trading information, this paper examines whether high-level insiders manipulate earnings ahead of their own 10b5-1 equity transactions. The empirical evidence suggests that high-level executives appear to manipulate earnings through real activities such as abnormal discretionary expenditures and abnormal cash flows from operations to influence equity prices ahead of their own transactions under Rule 10b5-1. Evidence also suggests that executives appear to be unlikely to engage in earnings management through highly scrutinized means such as accruals. An interpretation of these results is that high-level executives may be using 10b5-1 plans as an offensive tool to …

Directory Of Accounting Faculty, Academic Year 2015-2016, 38th Edition, James R. Hasselback

Individual and Corporate Publications

No abstract provided.

How System Complexity And Organizational Culture Affect Ais Misuse, Mohd Saiyidi Mokhtar Mat Roni, Mohamad Azmi Nias Ahmad, Hadrian Djajadikerta

Research outputs 2014 to 2021

The demands for more studies on precarious practices in the AIS environment indicate that employees pose greater threats than outsiders. Addressing internally-bred security pandemonium with external-threat-oriented solutions further complicates the matter. The real issue is obscured rather than solved. Based on theory of planned behaviour (TPB), organisational culture and complexity of an accounting information system (AIS) were introduced to see how these factors affect employees’ mal-intention when working with an organisation AIS. Using partial-least-square structural equation modelling (PLS-SEM) approach, it was found that culture and complexity acting as pure moderating variables affecting certain forms of predictor-criterion relationship in TPB model. …