Accounting Commons^™

Course-Integrated Information Literacy Instruction In Introduction To Accounting, Anne Kelly, Teresa Williams, Brad Matthies, J. B. Orris

Scholarship and Professional Work

Two groups of students, enrolled in Introduction to Accounting, volunteered to participate in a pedagogical study to assess course-integrated information literacy instruction. Only one group had received information literacy instruction in an earlier business course. Academic librarians provided three instruction sessions, and students completed a semester-long case to evaluate a company as a potential investment. The results suggest that information literacy skills can be learned for application in subsequent coursework. This research also provides some evidence of significantly greater improvement in information literacy and significantly higher perceptions of course-integrated instruction benefits by students who had not received the previous instruction.

Farmers, Politics, And Accounting: The History Of Standard Values -- An Accounting Convenience Or Political Arithmetic?, Jill J. Hooks, Ross E. Stewart

Accounting Historians Journal

This paper examines accounting in the social, political, and economic context within which it operates. Specifically, the farming sector in New Zealand provides the context for studying the history of standard-value accounting. This accounting practice emerged with the support of accountants, farmers, and the state as the tax regime in New Zealand slowly moved to an income tax for farmers from 1915. The paper examines how accounting became a practice of political arithmetic, mediating the economic power of the farmers with the rest of the tax base of New Zealand. Standard-value accounting for livestock became a device that represented the …

International Financial Reporting Standards: A Cautionary Note For Emerging Economies, Khursheed Omer, Darshan Wadhwa

Business Review

Long before the present economic crisis unfolded, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) had been working to achieve harmonization in accounting and financial reporting standards across the globe. Now that the world economic community has become more integrated, cross border flow of capital has gained unprecedented momentum and steps are underway to achieve this goal as early as possible. Initial efforts to harmonize local accounting principles and practices with those followed in developed economies were generally aimed at facilitating foreign multinationals operating in other countries. The desired goal of harmonization now ought to …

Fundamental Signals, Future Earnings And Security Analysts' Efficient Use Of Fundamental Signals During 1991 Through 2008, Sherwood Lane Lambert

Accounting Dissertations - Archive

This dissertation builds upon one of the foundation articles in Fundamental Analysis, written by Abarbanell and Bushee [1997] (AB-97), that studied the relationship of fundamental signals (combinations of items reported in the financial statements) to future accounting earnings during 1983-1990. Guided by fundamental financial and managerial/cost accounting concepts, this study adds fundamental signals to the AB-97 earning-signals model. The added fundamental signals include proxies for operating leverage, market share, markup, and total manufacturing costs. A revised ("Experimental") long-term growth variable is introduced that allows for negative EPS (loss) values in the geometric mean growth rate computation. The expanded model is …

An Analysis Of Quickbooks Internal Control Utilization, Andrew J. Steckel

Honors Program Theses

The QuickBooks software created and sold by Intuit, Inc. is the most predominantly used accounting software among small businesses. According to a June 19, 2008 press release issued by Intuit, more than 3.7 million businesses use QuickBooks, and it held a 94.2 percent market share for retail units in the business accounting category as of March 2008 (Intuit, 2008). As such, large amounts of financial data and information are created, edited, and stored using QuickBooks. A large majority of these companies will rarely, if ever, have their financial statements or internal control structures audited. However, the accuracy and security of …

Assessment Of The Adoption Of Ifrs In Foreign Countries In Comparison To The Anticipated Results Of United States Ifrs Adoption, Emily Schippers

Honors Program Theses

The importance of discussing implications of adoption of International Financial Reporting Standards (IFRS) in the U.S. is imperative to financial investors, audit committees, and corporations' management as IFRS may potentially impact earnings quality and the consistency of financial statements which in turn may influence earnings per share of that particular organization. As the standards are set to converge to IFRS tentatively in 2015 for the United States, it is essential to have some indication of what types of hindrances and differences will be a result of adopting a new set of financial reporting standards. This can be accomplished by examining …

The Fair Value Accounting Debate And The Future Of The Profession, Kristina Ann Bowers

Honors Program Theses

In 2006 and 2007, new accounting statements were issued that expanded fair value accounting, which have led to a debate that extends beyond the accounting profession to the rest of the business community. While fair value accounting is not a new concept or accounting practice, the new requirements related to the statements, combined with the recent credit crisis that started in 2007, have caused many companies and users of the financial statements to argue whether or not current fair value accounting practices should be continued.

تطوير السياحة ….مدخل للتنمية المستدامة في العراق, Faris Kareeem Buraihi

Muthanna Journal of Administrative and Economics Sciences

تجاوزت السياحة بمفهومها المعاصر من مجرد كونها سفر وفعاليات ترويحية، إلى نوع من الصناعة لها أبعادها الاقتصادية والاجتماعية وضمن إطار نوع من تنظيم العلاقات والمصالح بين دول العالم لذلك تعد التنمية السياحية في الوقت الحاضر أحد أهداف التنمية الاقتصادية والاجتماعية الشاملة لما لها من قدرة على تحسين ميزان المدفوعات وتوفير فرص عمل وخلق فرص مدرة للدخل، فضلا عن المساهمة في تحسبن اسلوب ونمط الحياة الاجتماعية لعموم أفراد المجتمع.وفي العراق، طالما عانى القطاع السياحي في العراق من مشاكل ومعوقات عديدة أبرزها أداء السياسات الحكومية، فضلا عن الحصار الاقتصادي وما تعرض له العراق من حروب ودمار شديدين طالت معظم الأماكن السياحية، وابتعاده …

Ua94/5/2 Student/Alumni Personal Papers Bowling Green Business University O.B. Carter Student Papers, Wku Archives

WKU Archives Collection Inventories

Business course homework materials of O.B. Carter, includes practice ledgers, journals, checks and bank statements for a General Mercantile practice company. Also included are a typewriting manual and penmanship letter.

Directory Of Accounting Faculty, Academic Year 2011-2012, 34th Edition, James R. Hasselback

Individual and Corporate Publications

No abstract provided.

Auditing Revenue In Certain Industries, With Conforming Changes As Of March 1, 2011; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Checklists And Illustrative Financial Statements : Corporations, December 2011, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Real Estate And Construction Industry Developments - 2011/12; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Clarity Project : Background And Resources, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Why 'Democracy' And 'Drifter' Firms Can Have Abnormal Returns: The Joint Importance Of Corporate Governance And Abnormal Accruals In Separating Winners From Losers, Koon Boon Kee

Research Collection School Of Accountancy

No abstract provided.

Fraud: A Review And Research Agenda, Pan, Gary, Poh Sun Seow, Themin Suwardy, Hui Ting Evelyn Gay

Research Collection School Of Accountancy

Corporate scandals such as Enron, Tyco, WorldCom and Adelphia have drawn significant attention to the occurrence of fraud. This has implications for public interest as the prevalence and consequences of fraud may affect the shareholders, creditors and the public’s confidence in the financial system. Much research has been published on various aspect of fraud. In this paper, we selected fraud articles published in accounting and management journals between 1996 and 2010 based on selected search phrases. We identified a total of 56 articles and perform content analysis on the fraud phenomenon in the articles, classified them into a number of …

Factors Influencing The Adoption Of Risk Based Internal Auditing And Its Influence On Internal Auditor's Responsiveness To Risk Management Activities In The Malaysian Context., Hor Puey Wai

Student Works (2010-2019)

This research paper examines the impacts of company specific factors on the adoption of risk based auditing by the auditors as well as to establish whether these factors and risk based auditing influence IA‟s responsiveness to risk management activities of their organization. In total, 5 company specific factors are identified for this research and they are i) size of the organisation; ii) the industry which the organisation is in; iii) the sector ie. public or private sector within which the organisation belongs; iv) the extent of internationalisation of the organisation and v) listing status of the organisation. Convenience sampling method …

Transition To Is Project De-Escalation: An Exploration Into Management Executive's Influence Tactics, Gary Pan, Shan Ling Pan

Research Collection School Of Accountancy

This paper seeks to understand the factors that shape management executives' influence behaviors and the influence tactics that may be utilized during de-escalation of commitment to information systems (IS) projects. De-escalation is potentially a more important issue than escalation because de-escalation provides remedies for the ills of escalation. Therefore, it is important to understand how project stakeholders' commitment to troubled IS projects may be transformed under management executives' influence, hence allowing project teams to carry out their de-escalation activities. Here, we adopt theories of leadership, politics, and interpersonal influence, as our lenses to examine the management executive's influence behaviors during …

How Firms Learn From The Uses Of Different Types Of Management Control Systems, Michael T. Lee, Sally K. Widener

Accountancy Faculty Publications and Presentations

Many users of management control systems claim that a system’s effectiveness in creating business performance resides in its ability to facilitate learning and decision making. Yet this does not explain why users of management control systems have varying levels of success in terms of business performance with these tools. Our IMA-sponsored research project1 examines the following questions that relate management control system use, learning, and performance:

• How are management control systems used?

• How do organizations learn from management control systems?

• What uses of management control systems and styles of learning characterize high performing firms?

To answer these …

The Self-Fulfilling Prophecy's Effect On An Auditor's Issuance Of A Gco, Trey M. Stone

Undergraduate Honors Theses

This paper reports on the effect of a self-fulfilling prophecy on issuing a going concern opinion. A thorough analysis of the academic accounting literature and the popular press is performed to develop a better understanding of the rationales used by auditors in their decision to issue, or not to issue a going concern opinion. Based on the input of an expert panel, a literature review, and other quantitative criteria, the visibility and importance of these rationales is determined. A questionnaire is then developed to measure if the self-fulfilling prophecy has a role in auditors' decision to issue, or not to …