Accounting Commons^™

Graduate Bulletin, 2014-2015 (2014), Minnesota State University Moorhead

Graduate Bulletins (Catalogs)

No abstract provided.

2013-2014 Financial Summary, Morehead State University. Budget & Financial Planning Office.

Morehead State University Financial Summaries Archive

2013-2014 Financial Summary of Morehead State University.

Can Universities Encourage Students Continued Motivation For Knowledge Sharing And How Can This Help Organizations?, Nikki Shoemaker

Faculty Publications

Both practitioners and researchers recognize the increasing importance of knowledge sharing in organizations (Bock, Zmud, Kim, & Lee, 2005; Vera-Muz, Ho, & Chow, 2006). Knowledge sharing influences a firm's knowledge creation, organizational learning, performance achievement, growth, and competitive advantage (Bartol & Srivastava, 2002; Bock & Kim, 2002; Vera-Muz et al., 2006). However, an individual's natural tendency is to hoard knowledge rather than to share knowledge (Davenport, 1997; Ruggles, 1998). So, how can knowledge sharing be encouraged?

Extrinsic rewards are believed to effectively motivate desired behaviors (Bartol & Locke, 2000). Under certain environmental conditions, extrinsic rewards are also believed to develop …

Recognizing Intellectual Capital As An Asset, Mary Fischer, Treba Marsh

Faculty Publications

The revised definition of an asset by the FASB and GASB gives way to the recognition of the fair value of another off-balance sheet value. Interest in recognizing intellectual capital as an asset of the organization has grown out of dissatisfaction with traditional financial accounting and reporting directed toward manufacturing, trading of goods, and service activities which ignore the organizational asset values based on knowledge, expertise and technology. The growing interest in intellectual capital (IC) and knowledge management reflects an awareness of the need for identification, utilization, and measurement of an organizations most valuable asset. This paper identifies the importance …

Keystone Xl Pipeline, Violet C. Rogers, Jack R. Ethridge

Faculty Publications

The Keystone Pipeline and everything it entails has taken over the news and the majority of North America. Most people around the United States did not know the Keystone Pipeline already existed before all of the uproar and protesting began back at the end of 2011. The part of the pipeline that does not exist is the additional expansion, the Keystone XL Pipeline, which was proposed in 2008. Since the approval of the project in March 2010, the Keystone XL Pipeline has been a problematic proposition ever since the idea was introduced by the TransCanada Energy Company. While the project …

Does The Classroom Delivery Method Make A Difference?, Esther Bunn, Mary Fischer, Treba Marsh

Faculty Publications

This study seeks to determine if a difference exists in student performance and participation between an online and face-to-face Accounting Intermediate I class taught by the same professor. Even though students self-selected which course section to enroll, no significant difference was found to exist between the delivery method of the two courses based on the student's major field of study, gender, and whether or not they commuted to class. No significant difference is found between the assessments of the two class sections membership except the students' course performance. Contrary to prior research, the students enrolled in the online sections did …

Is The Community Health Needs Assessment Replacing The Certificate Of Need?, Pamela C. Smith, Kelly Noe

Faculty Publications

The purpose of this paper is to question the need for Certificates of Need at the state level. At the Federal level the Affordable Care Act requires hospitals must justify their community impact through a Community Health Needs Assessment (IRS Form 990 Schedule H) in order to retain their tax-exempt status. Not-for-profit hospitals will save money, time and personnel resources if the CON is combined with the CHNA and all states accept this change, no longer requiring the CON.

A Descriptive Comparison Of Two Sources Of Occupational Fraud Data, George L. Hunt

Faculty Publications

The propose of this study was to determine if the data contained in the Internal Auditor Roundtable and Fraud Finding columns are consistent with data reported in the ACFEs Report to the Nation. Cases of fraud reported in the Internal Auditor columns were analyzed, summarized, and compared to the data contained in the Report to the Nation. The results show significant similarities between the two data sources.

02. Business, University Of Central Oklahoma

Oklahoma Research Day Abstracts

No abstract provided.

04. Finance, University Of Central Oklahoma

Oklahoma Research Day Abstracts

No abstract provided.

03. Economics, University Of Central Oklahoma

Oklahoma Research Day Abstracts

No abstract provided.

07. Marketing, University Of Central Oklahoma

Oklahoma Research Day Abstracts

No abstract provided.

Taxing Audit Markets And Reputation: An Examination Of The U.S. Tax Shelter Controversy, John Incardona, Yezen Kannan, Ronald Premuroso, Julia L. Higgs, Ivy Huang

Accounting and Finance Faculty Publications

From 2002 to 2007, the nation’s largest CPA firms faced allegations of illegal activity related to the sale of tax shelters: EY, KPMG and PwC paid fines; KPMG was investigated by a federal grand jury; and EY faced a criminal inquiry. These shelter events occurred shortly after the 2002 collapse of Arthur Andersen, when policy makers were concerned about audit market concentration. This is the first paper to provide a chronological summary of how the tax shelter controversy started and ended. We investigate the stock market reaction to tax shelter news developments between 2003 and 2005 to make inferences about …

Lower Of Cost Or Market Inventory Valuation: Ifrs Versus Us Gaap, Dahli Gray, Clemense Ehoff Jr.

All Faculty Scholarship for the College of Business

The lower of cost versus market (LCM) controversy regarding inventory cost measurement is presented. The differences between International Financial Reporting Standards (IFRS) and United States (US) Generally Accepted Accounting Principles (GAAP) are analytically compared. The link between US federal tax law and US GAAP is emphasized relative to a discussion of deferred taxes and potential US federal income tax revenue.

Ohio's Current Agricultural Use Value Program: Eligibility, Recoupment And Current Issues, Allen Prindle

Business, Accounting and Economics Faculty Scholarship

This paper examines several issues related to Ohio’s Current Agricultural Use Value (CAUV) Program. Based on data from 2002-10, an average of $6.6 million was collected in recoupment payments per year, because the land was no longer eligible for the benefits of lower real estate taxation. The year with the maximum recoupment payments was 2005. Data from Ohio Department of Taxation appear to be incomplete and to underestimate the actual payments. Other issues related to CAUV eligibility were introduced to update readers and policy makers.

Ole Miss Accountant – 2014, University Of Mississippi. School Of Accountancy

Ole Miss Accountant

Cover story: KPMG establishes Chair of Accountancy

Academy Of Accounting Historians: Application For 2014 Membership; Application For 2014 Membership; Contents [2014, Vol. 41, No. 1];, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

Accounting Historians Journal, 2014, Vol. 41, No. 1 [Whole Issue]

Accounting Historians Journal

June issue

Environmental Initiatives And Earnings Management, B. Litt, D. S. Sharma, V. D. Sharma

Faculty Articles

Purpose – The purpose of this paper is to provide initial evidence on the association between environmental initiatives and earnings management. Prior literature documents firms participating in environmental initiatives to report relatively stronger financial performance. Moreover, firms with superior performance have been shown to engage in greater levels of earnings management. A natural question that arises is to what extent do firms with environmental initiatives engage in earnings management to report better financial performance? Design/methodology/approach – The study draws on two theoretical frameworks, external monitoring and internal corporate culture, to predict an inverse association between environmental initiatives and earnings management. …

2013-2014 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2013-2014 Audit Report for Morehead State University.