2010-2011 Morehead State University Audit Report,
2011
Morehead State University
2010-2011 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.
Morehead State University Audit Reports
2010-2011 Audit Report for Morehead State University.
Impact Of Adopting The International Financial Reporting Standards On Book-Tax Differences: Evidence From Dutch Listed Companies,
2011
California State University, San Bernardino
Impact Of Adopting The International Financial Reporting Standards On Book-Tax Differences: Evidence From Dutch Listed Companies, Jinky Lunaspe Dagoon
Theses Digitization Project
This study empirically examines how the adoption of new accounting standards impacts book-tax differences (BTDs) and analyzes the role of changes in accounting rules as an important function of the book-tax income gap. The primary objective of this study is to present preliminary evidence on how the adoption of the International Financial Reporting Standards (IFRS) impacts the book-tax income gap in the case of the public firms in the Netherlands, a country with low book tax alignment. This objective is accomplished through empirical investigation of data on book-tax differences (BTDS) from a sample of Dutch firms listed in the Eupnext …
Accounting Historians Journal, 2011, Vol. 38, No. 2 [Whole Issue],
2011
University of Mississippi
Accounting Historians Journal, 2011, Vol. 38, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Cpa Client Tax Letter, January/February/March 2011,
2011
University of Mississippi
Cpa Client Tax Letter, January/February/March 2011, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Earnings Management Among Firms During The Pre-Sec Area: A Benford's Law Analysis,
2011
University of Mississippi
Earnings Management Among Firms During The Pre-Sec Area: A Benford's Law Analysis, Jeffrey J. Archambault, Marie E. Archambault
Accounting Historians Journal
This paper examines the existence of financial statement manipulation in the U.S. during a time period when many of the current motivations did not exist. The study looks for types of manipulations that would be motivated by the pre-SEC operating environment. To examine this issue, a sample of U.S. firms from the 1915 Moody's Analyses of Investments is divided into industrial firms, railroads, and utilities. The railroad and utility companies faced rate regulation during this time period, providing incentives to manipulate the financial reports so as to maximize the rate received. Industrial firms were not regulated. These companies wanted to …
In Our Opinion… , October 2011,
2011
University of Mississippi
In Our Opinion… , October 2011, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
Newsletters
No abstract provided.
In Our Opinion… , March 2011,
2011
University of Mississippi
In Our Opinion… , March 2011, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
Newsletters
No abstract provided.
Call For Papers: 13th World Congress Of Accounting Historians, Newcastle Upon Tyne, 17-19 July 2012,
2011
University of Mississippi
Call For Papers: 13th World Congress Of Accounting Historians, Newcastle Upon Tyne, 17-19 July 2012, Newcastle University. Business School
Accounting Historians Journal
No abstract provided.
Contents [2011, Vol. 38, No. 2]; Statement Of Policy [2011, Vol. 38, No. 2]; Guide For Manuscript Submission [2011, Vol. 38, No. 2]; Note From The Co-Editors,
2011
University of Mississippi
Contents [2011, Vol. 38, No. 2]; Statement Of Policy [2011, Vol. 38, No. 2]; Guide For Manuscript Submission [2011, Vol. 38, No. 2]; Note From The Co-Editors, 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, and Note from the Co-Editors.
Call For Papers: 13th World Congress Of Accounting Historians, Newcastle Upon Tyne, 17-19 July 2012,
2011
University of Mississippi
Call For Papers: 13th World Congress Of Accounting Historians, Newcastle Upon Tyne, 17-19 July 2012, Newcastle University. Business School
Accounting Historians Journal
No abstract provided.
Veblen's Placebo: Another Historical Perspective On Administrative Evil,
2011
University of Mississippi
Veblen's Placebo: Another Historical Perspective On Administrative Evil, Jesse F. Dillard, Linda V. Ruchala
Accounting Historians Journal
Thorstein Veblen was a turn of the 20th century American economist concerned with the implications of financial capitalists directing the means of production. Veblen proposed that the rationality of material science as practiced by the production engineers is fundamentally different from the rationality of market capitalism. If this claim is valid, our previous contentions regarding accounting, as a facilitating technology, for administrative evil warrant reconsideration. Veblen's position provides a historical perspective on one dimension of administrative evil that is generally unquestionably accepted, especially within accounting. That is, technology, such as accounting and the related information systems, is amoral, and it …
I Ask The Profession To Stand Still: The Evolution Of American Public Accountancy, 1927-1962,
2011
University of Mississippi
I Ask The Profession To Stand Still: The Evolution Of American Public Accountancy, 1927-1962, Michael E. Doron
Accounting Historians Journal
This paper traces the emergence of the AICPA as an effective national representative of the American profession. Central to this evolution was a broadening of the Institute's outlook to encompass all practicing CPAs and to embrace the benefits of public relations and lobbying. The paper begins with the Wall Street elite that dominated the Institute's predecessor, the AIA, and describes the pressures for reform that culminated in the Securities Acts of 1933 and 1934 and set this evolution in motion. The final section makes use of former AICPA president Marquis Eaton's papers to show how pressure from the Securities and …
Too Young To Have A History? Using Data Analysis Techniques To Reveal Trends And Shifts In The Brief History Of Accounting Information Systems,
2011
University of Mississippi
Too Young To Have A History? Using Data Analysis Techniques To Reveal Trends And Shifts In The Brief History Of Accounting Information Systems, Frank A. Badua, Ann L. Watkins
Accounting Historians Journal
Using several data-analysis techniques, this paper seeks to construct a brief history of Accounting Information Systems (AIS). In an effort to achieve some degree of comprehensiveness, this paper examines both AIS research and pedagogy. It begins by documenting and classifying topical foci of research papers in the Journal of Information Systems. It then compares the pedagogical emphases of AIS courses as identified in past research. By deploying multiple methods of analysis to identify patterns of hegemony or change in the topics of AIS scholarship and teaching, this paper highlights the use of two data-analysis techniques found to be useful in …
Ifrs Accounting Trends And Techniques,
2011
University of Mississippi
Ifrs Accounting Trends And Techniques, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
Revised Applicability Of Statement On Auditing Standards No. 100, Interim Financial Information; Statement On Auditing Standards, 121,
2011
University of Mississippi
Revised Applicability Of Statement On Auditing Standards No. 100, Interim Financial Information; Statement On Auditing Standards, 121, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Alert That Restricts The Use Of The Auditor's Written Communication; Statement On Auditing Standards, 125,
2011
University of Mississippi
Alert That Restricts The Use Of The Auditor's Written Communication; Statement On Auditing Standards, 125, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Firm And Industry Effects In Accounting Versus Economic Profit Data,
2011
San Jose State University
Firm And Industry Effects In Accounting Versus Economic Profit Data, Matthew J. Holian, Ali M. Reza
Faculty Publications
This article presents estimates of firm and industry fixed-effects on profit rates for large US corporations, using both Economic Value Added (EVA), the popular measure of profits produced by Stern Stewart and Company, as well as simple (unadjusted) accounting measures as the dependent variable. We find that the improvement in explanatory power of the fixed-effect model is substantially greater when using EVA than has been documented with alternative measures.
Cpa Client Bulletin, January 2011,
2011
University of Mississippi
Cpa Client Bulletin, January 2011, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Superfluity And Murkiness In The Understanding Of Social Responsibility: A Content Analysis,
2011
Eastern Illinois University
Superfluity And Murkiness In The Understanding Of Social Responsibility: A Content Analysis, Jaysinha S. Shinde, Raymond Wacker, Udaysinha S. Shinde, Zhenghong Jane Hou
Faculty Research & Creative Activity
The popularity of the concept of social responsibility makes it a pertinent area for research by accounting scholars. This paper analyzes the current usage and understanding of the concept of social responsibility. Using the definitions used in academia and industry a preliminary scale is developed to measure social responsibility. As a pilot study, this scale is administered to business owners. Based on the responses of 57 Business owners, the psychometric properties of the scale are tested and a conceptual model of the underlying dimensions of social responsibility is presented.
The Role Of Education And Experience In Cfo Career And Compensation,
2011
Eastern Illinois University
The Role Of Education And Experience In Cfo Career And Compensation, Candra S. Chahyadi, Bahaa Abusalim
Faculty Research & Creative Activity
We examine the educational and experience backgrounds of chief financial officers (CFOs) of large and medium firms and investigate how measures of education and experience affect CFO career and compensation. We find that, compared to medium firms, large firms have more CFOs with MBA degrees and fewer CFOs with M.Acc degrees or who are also CPAs, suggesting that large firms prefer CFOs with more general knowledge than CFOs with a specific knowledge. We also find that firm size and CFO’s tenure at their current company consistently dominate measures of education and experience in determining CFO compensation.
