Accounting Commons^™

Accounting History Conferences Selected Accounting History Presentations

Accounting Historians Notebook

Fifth Accounting History Meeting of the Accounting History Commission - Portuguese Registered Accountants (Ordem dos Técnicos Oficiais de Contas- OTOC); Rita Cordeiro, Lúcia Lima Rodrigues, Armando Marques, Leonor F. Ferreira, and Hernâni Carqueja (group picture);18th Conference on Accounting and Management History;

Accounting Historians Notebook, 2013, Vol. 36, No. 1 (April) [Whole Issue]

Accounting Historians Notebook

April issue

Phd Syllabus Of Seminar In Accounting History, Dale L. Flesher

Accounting Historians Notebook

The University of Mississippi Patterson School of Accountancy ACCOUNTANCY 607 ACCOUNTING RESEARCH SEMINAR Fall, 2012 Dr.

Calls For Papers And Other Announcements

Accounting Historians Notebook

Accounting Historians Notebook; INTERNATIONAL SCIENTIFIC CONFERENCE SOKOLOV READING “ACCOUNTING: VIEW FROM THE PAST INTO THE FUTURE” in commemoration of Professor Yaroslav V. Sokolov 75th anniversary; CPE WORKSHOP: ACCOUNTING HISTORY BOOT CAMP;Accounting History; Bordeaux University and Kedge Business School International Symposium October 4, 2013 Bordeaux, France; Academy of Accounting Historians 2013 40th Anniversary Conference October 17-19, 2013 • Oshkosh, Wisconsin, USA; Accounting History Review: Histories of Accounting and the Hospital; Accounting History Review: Accounting and the First World War; Accounting History Review: Accounting and Charities in Historical Perspective;14th World Congress of Accounting Historians, Pescara, Italy;

Call For Nominations: The Academy Of Accounting Historians

Accounting Historians Notebook

Thomas J. Burns Biographical Research Award; Hourglass Award; Margit F. and Hanns-Martin Schoenfeld Scholarship; Life Membership Award; Vangermeersch Manuscript Award; Innovation in Accounting History Education Award; Barbara D. Merino Award for Excellence in Accounting History Publication; Alfred R. Roberts Memorial Research Award

Effectiveness Of Peer-Facilitated Workshops On Student Performance In Introductory Financial Accounting, Katherine A. (Childs) Bigelow

Selected Honors Theses

There has been a need for reform in accounting education at universities so that students can better understand the accounting material and also perform better in the workplace. Prior research has been conducted on the effectiveness on student performance for methods that move away from the traditional classroom format. While these methods include laboratories, cooperative learning, and online learning modules, no research has been done to assess the effectiveness of peer-facilitated workshops on accounting students’ performance. This thesis assesses the effectiveness of peer-facilitated workshops that focus on the accounting equation on student performance in a Principles of Financial Accounting course. …

A Distributional Analysis Of Substituting A Value-Added Tax For The Current Federal Tax System, Xiaoyan Chu

Doctoral Dissertations

The growing public dissatisfaction with the current federal tax system and the ongoing national debt crisis are generating serious consideration of alternative consumption tax systems, especially the value-added tax (VAT hereafter). The purpose of this study is to objectively evaluate the distributional effects of both the current federal tax system and the alternative value-added tax system it is intended to (partially) replace.

This study finds some evidence that the current federal tax system becomes significantly more progressive over the period of 2005 and 2009 under the annual income approach, which is contrary to the prior research findings that the current …

Reevaluating The Intellectual Property Holding Company, Mark J. Cowan, Warren Newberry Jr.

Accountancy Faculty Publications and Presentations

In their zeal to save on taxes, many companies isolate their intellectual property in wholly owned subsidiaries called intellectual property holding companies (IPHCs). The IPHC landscape, however, is changing. Recently state actions have reduced the tax benefits of IPHCs, impacting the business and legal ramifications of managing intellectual property through a holding company.

2013 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

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

Charitable Ratings And Financial Reporting Quality: Evidence From The Human Service Sector, Qianhua Ling, Daniel G. Neely

Accounting Faculty Research and Publications

Prior research has shown that many donors utilize charity ratings for decisions and they give more to higher rated charities. Because ratings are partly or completely based on financial information, the financial reporting quality of highly rated charities is more critical to donors than that of the poorly rated ones. In this study, we examine whether the financial reporting quality of charities systematically varies with charitable ratings. Examining a sample of human service charities. we find that highly rated organizations are more likely to underreport fundraising expenses and overstate program ratios. Highly rated organizations appear to be exercising accounting discretion …

Management Accounting Systems Support Start-Up Business Growth, Michael Lee, Spencer R. Cobia

Accountancy Faculty Publications and Presentations

When a start-up company entered an entrepreneurial crisis, it turned to forward-looking management accounting tools to meet the challenges of its changing marketplace strategy and increasingly departmentalized organizational structure. These strategic tools - variance analysis, profit planning, and a performance measurement system - allowed the company to sustain its entrepreneurial spirit and growth. Here is the story of how it all came together.

The Progression Of Financial Restatements: Causes And Market Reaction, Kimberly M. Jarry

Honors Theses and Capstones

No abstract provided.

Introducing A Writing Skills Intervention Into An Undergraduate Financial Accounting Course, Barbara M. Tarasovich, Benoit Boyer

WCBT Faculty Publications

This paper describes how integrating a research project into an undergraduate business school core accounting course provides opportunities to develop critical writing skills while reinforcing ethics as part of the business school curriculum. The paper discusses an end-to-end process from the overall goals and details of the assignment to assess student skills. After researching an ethical topic in business, students are challenged to complete a research paper examining the issue and stating and supporting their opinion and views of the issue. While writing courses or assignments are not unusual in business program, the unique approach described in this paper includes …

Using Digital Storytelling To Engage Student Learning, Themin Suwardy, Gary Pan, Poh Sun Seow

Research Collection School Of Accountancy

No one really knows what the first story ever told in human history was, but storytelling is an art that spans many civilizations and cultures, and continues to be a major part of our modern lives. More recently, storytelling has gone digital with advances in technology and connectivity. Educators have also rediscovered how storytelling can be an effective teaching pedagogy for engaged student learning. A digital story can engage students' visual and auditory senses in a way that the written word alone cannot. This article describes such an effort. The Movie-Door-2-Door.com (MD2D) is a digital story spanning 12 episodes. The …

Are The Loan Loss And Fair Value Components Of Bank Income Rationally Priced?, Chu Yeong Lim, Edward Lee, Martin Walker

Research Collection School Of Accountancy

This paper examines if the market rationally prices the loan loss provisions, and the fair value gains and losses of US banks. We also model the discretionary components of loan loss provisions and fair value gains and losses, and test if the discretionary components are priced differently from their non-discretionary counterparts. We find little evidence that the market misprices operating cash flows, non-discretionary loan loss provisions, or fair value gains and losses (discretionary or otherwise). However we do find evidence of significant mispricing of discretionary loan loss provisions. This evidence remains significant even after controlling for the fact that loan …

Attest Engagements On Greenhouse Gas Emissions Information; Statement Of Position, 13-1, American Institute Of Certified Public Accountants. Sustainability Task Force

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Tax Aggressiveness And Auditor Resignation, Yoonseok Zang, Beng Wee Goh, Chee Yeow Lim, Terry Shevlin

Research Collection School Of Accountancy

We examine the relation between client tax aggressiveness and auditor‟s resignation decision. Consistent with the agency view of tax avoidance which suggests that client tax aggressiveness can increase litigation and reputational risk to auditors and increase the potential conflict with managers, we find a positive association between our proxies for tax aggressiveness and the likelihood that an auditor resigns from an audit engagement. Further, this association is stronger when external monitoring of the client firm is less effective, when there is greater potential for agency problems in the client firm, and when the economic importance of the fees received from …

Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Steven T. Miller, Acting Commissioner, And William J. Wilkins, Chief Counsel, Internal Revenue Service, Re: Notice 2012-65--Information For Discharges Of Indebtedness., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

The Impact Of Social Influence Pressure On Cfo Judgments, Carol C. Bishop

Dissertations, Theses and Capstone Projects (Full IR Collection)

Through an experiment, this study examines the influence of social influence pressure on the Chief Financial Officer’s (CFO’s) financial reporting decisions. Specifically, I evaluate the impact of inappropriate obedience and compliance pressure from the Chief Executive Officer (CEO) on the CFO’s propensity to make revisions to financial results in order to meet an earnings target. This study also examines how followership propensities and core self-evaluations (CSE) influence the pressure effects. This study complements and expands archival research examining why CFOs appear to participate in material accounting manipulations (Feng, Ge, Luo, & Shevlin, 2011; Ge, Matsumoto, & Zhang, 2011).

The results …

Checklists And Illustrative Financial Statements For Defined Contribution Pension Plans, March 31, 2013, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.