Accounting Hall Of Fame: Ray J. Ball, Remarks And Citation , San Diego, California, January 23, 2010,
2010
University of Mississippi
Accounting Hall Of Fame: Ray J. Ball, Remarks And Citation , San Diego, California, January 23, 2010, American Accounting Associatin, The Ohio State University
Accounting Hall of Fame Brochures
No abstract provided.
Auditing Standards Board (Asb) Meeting, January 11-14, 2010, Amelia Island, Fl; Highlights, January 11-14, 2010,
2010
University of Mississippi
Auditing Standards Board (Asb) Meeting, January 11-14, 2010, Amelia Island, Fl; Highlights, January 11-14, 2010, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
User Information Risk: How It Improves Audit Quality,
2010
Nelson Rusche College of Business, Stephen F. Austin State University
User Information Risk: How It Improves Audit Quality, Jack R. Ethridge, Treba Marsh
Faculty Publications
Audited financial statements are the basis for the communication of essential financial information. Accordingly, the reliability of the financial statements is of extreme importance to all parties involved in the process. This paper identifies the three primary parties as the organization, the auditor, and the user and recommends the user play an increased role in this process. The user should be allowed to analyze the quality of the auditor and audit process based upon five critical factors that should be required to be disclosed by the auditor. This paper discusses the five factors and how each one could benefit the …
Survey Responses: Mail Versus Email Solicitations,
2010
Francis Marion University
Survey Responses: Mail Versus Email Solicitations, Rodger G. Holland, Aileen Smith, James R. Hasselback, Bryson Payne
Faculty Publications
Surveys, particularly electronic surveys, are becoming popular methods of eliciting consumer responses. For example, many businesses now have survey sites printed on the bottom of receipts with some future discount as an enticement to participate. Clearly, the intent of such incentives is to stimulate participation. Surveys have also become popular in academia, but rarely are incentives offered. Clearly, those in academia also prefer a high participation rate, but without financial incentives what can be done to encourage participation? This research attempts to address that question.
Undergraduate Preparation And Dissertation Methodologies Of Accounting Phds Over The Past 40 Years,
2010
Central Washington University
Undergraduate Preparation And Dissertation Methodologies Of Accounting Phds Over The Past 40 Years, Marvin L. Bouillon, Sue Ravenscroft
All Faculty Scholarship for the College of Business
There is a shortage of accounting faculty and this shortage is predicted to worsen in the future. The number of new PhDs in accounting has declined from approximately 200 per year in the late 1980' s and early 1990' s to just over I 00 per year in recent years. Currently, we expect approximately 400 to 500 new accounting faculty positions to open up annually over the next to five to ten years. We believe that there has been a narrowing of the number of PhD candidates coming from fields other than accounting and other business related fields. If this …
2010-2011 Operating Budget,
2010
Morehead State University
2010-2011 Operating Budget, Morehead State University. Budget & Financial Planning Office.
Morehead State University Operating Budgets Archive
2010-2011 Operating Budget of Morehead State University.
2009-2010 Morehead State University Audit Report,
2010
Morehead State University
2009-2010 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.
Morehead State University Audit Reports
2009-2010 Audit Report for Morehead State University.
Supplementary Information In Relation To The Financial Statements As A Whole; Statement On Auditing Standards, 119,
2010
University of Mississippi
Supplementary Information In Relation To The Financial Statements As A Whole; Statement On Auditing Standards, 119, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Other Information In Documents Containing Audited Financial Statements; Statement On Audting Standards, 118,
2010
University of Mississippi
Other Information In Documents Containing Audited Financial Statements; Statement On Audting Standards, 118, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Contents [2010, Vol. 37, No. 1]; Statement Of Policy [2010, Vol. 37, No. 1]; Guide For Manuscript Submission [2010, Vol. 37, No. 1]; Note From The Co-Editors;,
2010
University of Mississippi
Contents [2010, Vol. 37, No. 1]; Statement Of Policy [2010, Vol. 37, No. 1]; Guide For Manuscript Submission [2010, Vol. 37, No. 1]; Note From The Co-Editors;, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Credit Lyonnais In France (C. 1871-1918): Using Cash Flow Analysis To Assess Risk In Banking;,
2010
University of Mississippi
Credit Lyonnais In France (C. 1871-1918): Using Cash Flow Analysis To Assess Risk In Banking;, Nicolas Praquin
Accounting Historians Journal
In the absence of accounting rules, financial reports and disclosures were of little use to shareholders and stakeholders before World War I. To offset the unreliability of financial information, several banks, including the Credit Lyonnais, implemented a system of accounting analysis that, in essence, anticipated modern financial-analysis tools based on funds statements and cash-flow statements. This paper, based on the Credit Lyonnais archives, sets out to explain the purpose of this method, to present the different concepts employed, and to show how they interact. The relevance of this model is assessed through two case studies.
Contingency Theory Perspective On Management Control System Design Among U.S. Ante-Bellum Slave Plantations;,
2010
University of Mississippi
Contingency Theory Perspective On Management Control System Design Among U.S. Ante-Bellum Slave Plantations;, Louis J. Stewart
Accounting Historians Journal
This paper examines the management control-system design of mid-19th century U.S. slave plantations using a contingency theory framework. Large rice plantations that relied on forced labor and tidal-flow agricultural technology were very profitable for their owners. This paper presents a model that links these favorable operating results to a close fit between the control-system design and three key contingent environmental variables. Absentee owners hired managers to provide on-site oversight and periodic operational reporting. These managers relied on slave drivers to assign individualized daily tasks to the plantation's field hands and monitor their performance. Productive field slaves were rewarded with greater …
Sprouse's What-You-May-Call-Its: Fundamental Insight Or Monumental Mistake?,
2010
University of Mississippi
Sprouse's What-You-May-Call-Its: Fundamental Insight Or Monumental Mistake?, Sudipta Basu, Gregory B. Waymire
Accounting Historians Journal
We critically evaluate Sprouse's 1966 Journal of Accountancy article, which prodded the FASB towards a balance-sheet approach. We highlight three errors in this article. First, Sprouse confuses necessary and sufficient conditions by arguing that good accounting systems must satisfy the balance-sheet equation. Second, Sprouse's insinuation that financial analysts rely on balance-sheet analysis is contradicted by contemporary and current security-analysis textbooks, analysts' written reports, and interviews with analysts. Third, and most crucially, Sprouse does not recognize that the primary role of accounting systems is to help managers discover and exploit profitable exchange opportunities, without which firms cannot survive.
Announcements [2010, Vol. 38, No. 1]; Academy Of Accounting Historians. 2010 Vangermeersch Manuscript Award; 2nd Eiasm Workshop On Imagining Business Ie University Business School, Segovia, 19-20 May 2011; 22nd Cardiff Business School Accounting And Business History Research Unit Annual Conference At Cardiff University, 6-7 September 2010: Announcement Of Conference And Call For Papers; Conference Announcement: 2010 Research Conference Accounting In Economic Recovery And Reform, September 30, 2010, Columbus, Ohio, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Academy Of Accounting Historians: Application For 2010 Membership;,
2010
University of Mississippi
Academy Of Accounting Historians: Application For 2010 Membership;, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Ray Chambers And Ernest Weinwurm - Scholars In Unison On Measurement In Accounting,
2010
University of Mississippi
Ray Chambers And Ernest Weinwurm - Scholars In Unison On Measurement In Accounting, Graeme Dean, Frank L. Clarke
Accounting Historians Journal
Drawing on new evidence (Napier, 2002), we examine how ideas on measurement in accounting developed in the 1950s and 1960s. We show that for the question of measurement to be addressed properly, there is a need to consider the function of accounting. The analysis of private correspondence between Professors Ray Chambers (Sydney University, Australia) and the U.S.'s Ernest Weinwurm (DePaul University, Chicago) reveals that those ideas were nurtured in a way not previously disclosed. We provide unequivocal insights into how the latter, a scholar relatively unknown in accounting, mentored the former through the maturation of Chambers' accounting measurement ideas following …
Accounting History: Call For Research Proposals: The Second Accounting History International Emerging Scholars' Colloquium; Call For Research Proposals: The Second Accounting History International Emerging Scholars' Colloquium,
2010
University of Mississippi
Accounting History: Call For Research Proposals: The Second Accounting History International Emerging Scholars' Colloquium; Call For Research Proposals: The Second Accounting History International Emerging Scholars' Colloquium, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Accounting And Financial Reporting By A Late 18th Century American Charity,
2010
University of Mississippi
Accounting And Financial Reporting By A Late 18th Century American Charity, Roger B. Daniels, Mike Braswell, Jesse D. Beeler
Accounting Historians Journal
Empirical research to date has neglected accounting and external financial reporting among 18th century American charitable institutions. Contemporary understanding of 18th century American practices is supported by evidence relating to commercial transactions primarily among colonial merchants. Our study examines the accounting and financial reporting of the Charleston Orphan House, the first municipal orphanage in America, from its inception in 1790 through its first five years of operations. The institution was established by city ordinance in 1790 which required the institution to keep a book of fair and regular accounts of all receipts and expenditures which will be subject at all …
Development Of Modern Auditing Standards: The Strange Case Of Raymond Marien And The Fraud At Interstate Hosiery Mills, 1934-1937,
2010
University of Mississippi
Development Of Modern Auditing Standards: The Strange Case Of Raymond Marien And The Fraud At Interstate Hosiery Mills, 1934-1937, Jan Richard Heier, Maria A. Leach-Lopez
Accounting Historians Journal
In February 1938, the police arrested Raymond Marien, a small, bookish man, for forging checks at Interstate Hosiery Mills, Inc. During the ensuing investigation, the New York Attorney General's office found that Marien had juggled the books of the corporation and that these accounting irregularities inflated Interstate Hosiery Mills' assets by $1.9 million or about 40% of the company's assets. In an irony of history, the company's external auditors, as it turned out, employed Marien. The extensive investigation conducted by the SEC into Marien's manipulations found that, save for forged checks amounting to about $2,000, Marien and others were exonerated …
Changing Legitimacy Narratives About Professional Ethics And Independence In The 1930'S Journal Of Accountancy,
2010
University of Mississippi
Changing Legitimacy Narratives About Professional Ethics And Independence In The 1930'S Journal Of Accountancy, Diane Roberts
Accounting Historians Journal
The 1930s in the U.S. were marked by an economic crisis, governmental regulatory response, and a significant audit failure. This paper examines the profession's struggle for legitimacy during these times through its choice of narratives regarding professional ethics and independence as revealed in the national professional organization's monthly, the Journal of Accountancy. Initially ethics is a state-of-mind or narrative of character was used but transitioned to a more objectively determinable narrative of technique as the decade progressed. To counter governmental regulation, the profession attempted to shift the independence discourse away from regulation of accountants to regulation of client companies.
