Accounting Commons^™

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.

01. Accounting, University Of Central Oklahoma

Oklahoma Research Day Abstracts

No abstract provided.

05. Information Operations Management, University Of Central Oklahoma

Oklahoma Research Day Abstracts

No abstract provided.

06. Management, University Of Central Oklahoma

Oklahoma Research Day Abstracts

No abstract provided.

Stuck Between A Rock And A Hard Place: Are Public Accounting Firms Subject To Diverging Standards Of Conduct Between Federal Courts And The Pcaob In Securities Fraud Claims?, Pierre Ciric

Journal of Business & Technology Law

No abstract provided.

Employee Benefit Plans : Best Practices In Presentation And Disclosure; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.

Crisis And Fair Values: Echoes Of Early Twentieth Century Debates?, Garen Markarian

Accounting Historians Journal

The recent global financial crisis has led to extensive criticism of the role of accounting and its use of fair value measurement in causing and spreading the crisis. This paper argues that the debate surrounding fair value vs. historic cost, and relevance versus reliability, is nothing new; it was at the center of early accounting discussions in the AAA (especially by A.C. Littleton and W.A. Paton), the AICPA (especially G.O. May), and the SEC. Although prominent accounting scholars and practitioners in postdepression 1929 focused on the use of historic cost, the paper discusses the decision of the IASB/FASB to move …

Contents [2014, Vol. 41, No. 1]; Statement Of Policy [2014, Vol. 41, No. 1]; Guide For Manuscript Submission [2014, Vol. 41, No. 1]; Ethical Code Of Conduct For The Accounting Historians Journal [2014, Vol. 41, No. 1];, Academy Of Accounting Historians

Accounting Historians Journal

The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts,Ethical Code of Conduct for the Accounting Historians Journal.

Accounting History As A Local Discipline: The Case Of The Italian-Speaking Literature (1869-2008), Valerio Antonelli, Raffaele D'Alessio

Accounting Historians Journal

The aim of the paper is to demonstrate how Italian-language accounting history was one example of a local accounting discipline. For this purpose, we reviewed all historical publications edited from 1869 to 2008 and conducted an in-depth analysis on the database we built. Evidence about authorships, dates of publication, publication forms, periods of study, issues and approaches, were collected. The results show many changes in the publishing patterns of accounting history research. We also explore how the schools of accounting thought, the assessment of historical research in the recruitment system, the stimuli and opportunities coming from the Italian Society of …

Preparing An Accounting Professional: The Articles Of Clerkship (1892-1897) Of George Oliver May, Dale L. Flesher, Gary John Previts

Accounting Historians Journal

George O. May, one of, if not the leading spokesman for the American Institute of CPAs for most of his lifetime, was the product of British education and an articled clerkship. This paper reviews the features and information about May's clerkship (indentureship) articles, including aspects of what is now called professional responsibility. Also mentioned are selected highlights and sources related to his career in public accounting, including his cameo role at the 1904 World Congress of Accountants in St. Louis where he participated with prominent leaders of the emerging United States CPA community, including Staub, Sterrett, Montgomery, and Sells, as …

Historical Evolution Of The Balance Sheet In The People's Republic Of China, Shizhong Yang, Ruining Yang, Z. Jun Lin

Accounting Historians Journal

This paper exhibits the historical evolution of the balance sheet in the People's Republic of China. In particular, we examine three major changes in the balance sheet (which reports the financial position of an economic or business entity) since the founding of the new China in 1949 and the political, social and economic changes during this period. The content, structure and presentation of the balance sheet (or alternative forms of the statement in use) are illustrated. The political and economic factors driving its evolution are analyzed to assist readers in understanding the rapid changes in Chinese accounting over the last …

U.S. Gaap Financial Statements Best Practices In Presentation And Disclosure, 2014/15, 68th Edition; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.

Does Minority Ownership Concentration Influence The Relationship Between Board Independence And Tunneling?, Charles Cullinan, Fangjun Wang, Peng Wang, Xi Yu

Accounting Department Faculty Journal Articles

Tunneling is a type of expropriation of resources from the minority shareholders of a company by its largest shareholder. Previous research has found mixed results on the relationship between board independence and tunneling, and on the relationship between minority shareholder concentration and tunneling. We examine whether more independent boards may be better at limiting tunneling when there is greater minority shareholder concentration. Using a sample of 3,084 firm-years of Chinese companies, we find a significant interaction between board independence and minority shareholder concentration in a model of tunneling. These results suggest that more independent boards are more likely to inhibit …

An Empirical Investigation Of The Development Of Enterprise Resource Planning (Erp) Systems Education For Third-Level Business Students, Maurice O'Brien

Masters

This study is an empirical investigation of the development of Enterprise Resource Planning systems (ERP) education for Business students. It uses Cork Institute of Technology (CIT) as its case study to determine the benefits of practical ERP education, the challenges faced by third-level institutions and how ERP education should be provided to Business students. The researcher used observation, review of documentation, and semi-structured interviews of fifteen academics as the research techniques.

As well as being beneficial for students, employers and ERP vendors, this study finds that the provision of practical ERP education has reciprocal benefits for the third-level institution. By …

2014-2015 Operating Budget, Morehead State University. Budget & Financial Planning Office.

Morehead State University Operating Budgets Archive

2014-2015 Operating Budget of Morehead State University.