Accounting Commons^™

Ukrainian Financial Reporting: The Need For Change, Eldar Maksymov, Dr. Earl K. Stice

Journal of Undergraduate Research

Ukraine is an Eastern European country with a history of volatile economic climate. The future success and stability of the Ukrainian economy will largely depend on the government’s actions to make the economic climate more attractive to foreign investors through reforms. One area where change is needed the most is the area of financial reporting. The current accounting standards do not ensure that investors receive adequate financial information about the reporting company.

Proposed Statement On Standards For Attestation Engagements: Subject-Matter Specific Attestation Standards: Clarification And Recodification (To Supersede At Section 301, Financial Forecasts And Projections; At Section 401, Reporting On Pro Forma Financial Information; And At Section 601, Compliance Attestation, Of Statements On Standards For Attestation Engagements [Aicpa, Professional Standards]) January 28, 2014, Comments Are Requested By May 27, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, January 28, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Diddle, John A., 1863-1942 (Sc 1271), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid and scan (Click on "Additional Files" below) for Manuscripts Small Collection. General store account book, 1891, kept by John A. Diddle, Gradyville, Adair County, Kentucky. Also loose receipts, 1898-1903 of Diddle and J.J. Hunter, and photos of store, which was also a post office.

Multi-Task Setting Involving Simple And Complex Tasks: An Exploratory Study Of Employee Motivation, Maia Jivkova Farkas

USF Tampa Graduate Theses and Dissertations

In this study, employees are given autonomy in effort allocation across two tasks - complex and simple tasks, where the return to the organization is significantly higher for the complex task requiring high skill than for the simple task requiring low skill. An unavoidable feature of multi-task settings is that effort expended on one task detracts from effort that can be expended on another task. This effort trade-off among tasks becomes problematic when the returns from different tasks are unequal, with important consequences for a firm's overall performance. The design of management accounting control systems in such multi-task setting is …

Coke, James Guthrie, 1841-1908 (Sc 1252), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 1252. Account book kept by businessman and farmer James Guthrie Coke, Olmstead, Logan County, Kentucky. Includes accounts for farm operations, household expenses and employees.

Auditing Standards Board (Asb), January 7-9, 2014, Meeting Agenda, San Diego, Ca, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb) Meeting, January 7-9, 2014, San Diego, Ca; Highlights (Asb) Meeting, January 7-9, 2014, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Review Of Financial Intelligence For Entrepreneurs: What You Really Need To Know About The Numbers By Karen Berman And Joe Knight, With John Case., H. L. Vacher

Numeracy

Berman, Karen and Knight, Joe, with John Case. Financial Intelligence for Entrepreneurs: What You Really Need to Know about the Numbers, (Boston MA: Harvard Business Press, 2008). 285 pp. ISBN 978-1-4221-1915-0.

From “The art of finance (and why it matters)” (Part One) through “Creating a financially intelligent company” (Part Eight), Financial Intelligence for Entrepreneurs is an engaging explanation and appreciation of financial statements and financial ratios. Short, easily digested chapters; just-in-time boxes to introduce terminology; easy, direct, in-text calculations from bare-bones, hypothetical financial statements to illustrate concepts; a 44-page appendix of crafted exercises on the income statement, balance sheet, …

Financial Literacy And The Success Of Small Businesses: An Observation From A Small Business Development Center, Pearl Dahmen, Eileen Rodríguez

Numeracy

Small business is the backbone of the U.S. economy; when the financial literacy skills of entrepreneurs fall short of those needed to operate a successful business, it is more than the individual business at risk. In 2012, 14 small businesses requesting growth-acceleration consulting services from the Florida Small Business Development Center at the University of South Florida were assessed financially as part of the service provided by the Center. Financial ratios were used to analyze the business’s financial condition. While performing the financial analysis of these firms, we also surveyed the business owners to determine their level of financial understanding …

Moha Computer Services Limited: A Fraud Case, Srinivasan Ragothaman

Faculty Publications

This article describes the implementation of a “Fraud case study” in an undergraduate auditing class. The author developed an instructional case based on the financial statement fraud that occurred at Satyam Computer Services Limited (Satyam) in India. Satyam is the largest corporate fraud ($1.5 billion) in India that came to light in 2009. Ironically, Satyam in Sanskrit means “truth”. This teaching case exposes students to several auditing-related concepts: 1) corporate governance issues; 2) financial statement fraud; 3) fraud auditing (SAS No. 99); 4) ethical reasoning and utilitarian principles; 5) internal control evaluation (AS 5); and 6) regulation. This case is …

A Review And Evaluation Of Audit Quality Oversight, Srinivasan Ragothaman, Theodore Mock, Rajendra Srivastava

Faculty Publications

As a result of massive financial statement frauds at Enron, WorldCom, Tyco, Sunbeam, Waste Management, Xerox and others, the US Congress enacted the Sarbanes Oxley Act of 2002 (SOX 2002). This Act set up the Public Company Accounting Oversight Board (PCAOB) which regulates the auditing profession in the US. The PCAOB issues auditing standards, inspects audit quality and also has enforcement powers. Following the US lead, nations such as Australia, Canada, and the United Kingdom have set up national statutory bodies to monitor audit quality.

This paper summarizes the work of these national bodies and synthesizes recent reports of these …

A Review And Evaluation Of Audit Quality Oversight, Srinivasan Ragothaman, Theodore J. Mock, Rajendra P. Srivastava

Faculty Publications

As a result of massive financial statement frauds at Enron, WorldCom, Tyco, Sunbeam, Waste Management, Xerox and others, the US Congress enacted the Sarbanes Oxley Act of 2002 (SOX 2002). This Act sets up the Public Company Accounting Oversight Board (PCAOB) which regulates the auditing profession in the US. The PCAOB issues auditing standards, inspects audit quality and also has enforcement powers. Following the US lead, nations, such as, Australia, Canada, and the United Kingdom have set up national statutory bodies to monitor audit quality. This paper summarises the work of these national bodies and synthesises recent reports of these …

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.