A Re-Balanced Scorecard: A Strategic Approach To Enhance Managerial Performance In Complex Environments,
2010
Oakland University
A Re-Balanced Scorecard: A Strategic Approach To Enhance Managerial Performance In Complex Environments, Joseph H. Callaghan, Arline Savage, Steven Mintz
Accounting
This paper is a proposal to develop conceptual and practical frameworks for evolving corporations seeking to improve their managerial performance in complex environments with actionable strategies for dealing with social, environmental and corporate governance issues. These frameworks are coalesced by social contract theory that extends the traditional view of the firm as a nexus of contracts to a broader view of the firm as a nexus of social contracts. A re-balanced scorecard is proposed to induce and evaluate management performance that captures important dimensions and aspects of the frameworks established for firms strategically choosing to change their long term objectives …
Ethical Concerns About The Online Sale Of Instructor-Only Textbook Resources,
2010
California Polytechnic State University, San Luis Obispo
Ethical Concerns About The Online Sale Of Instructor-Only Textbook Resources, Arline Savage, Mark G. Simkin
Accounting
Yes, your test bank and solutions manual are for sale and it is very easy for your students to acquire them. Using a stakeholder framework, we analyze the ethical issues involved in acquiring, using, and distributing these instructional resources by individuals besides the professors for whom they are intended. We also discuss countermeasures that stakeholders might use to deal with this latest development.
Standard Setters Panel Discussion: How Management And Auditors Should Be Making And Evaluating Judgments,
2010
University of Mississippi
Standard Setters Panel Discussion: How Management And Auditors Should Be Making And Evaluating Judgments, Martin Baumann, John Fogarty, Phil Wedemeyer, Roger Martin
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Accounting Historians Journal, 2010, Vol. 37, No. 1 [Whole Issue],
2010
University of Mississippi
Accounting Historians Journal, 2010, Vol. 37, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Accounting Trends And Techniques, 64th Annual Survey 2010 Edition,
2010
University of Mississippi
Accounting Trends And Techniques, 64th Annual Survey 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
In Our Opinion… , March 2010,
2010
University of Mississippi
In Our Opinion… , March 2010, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
Newsletters
No abstract provided.
Academy Of Accounting Historians: Application For 2010 Membership; Application For 2010 Membership,
2010
University of Mississippi
Academy Of Accounting Historians: Application For 2010 Membership; Application For 2010 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Financial Reporting In 1920: The Case Of Industrial Companies;,
2010
University of Mississippi
Financial Reporting In 1920: The Case Of Industrial Companies;, Jeffrey J. Archambault, Marie E. Archambault
Accounting Historians Journal
This study uses the 1920 Moody's Analysis of Industrial Investments to assess the extent of financial reporting by U.S. industrial companies. The reporting of an income statement and a balance sheet, as well as the amount of disclosure in both of these statements, is examined empirically to determine which economic factors influence this reporting. The results show that corporate-governance, operating, and financing factors all significantly influence the reporting of financial statements and the extent of disclosure within those statements. However, the significant factors vary across the two financial statements and the two decisions considered (reporting a particular statement and the …
Accounting Historians Journal, 2010, Vol. 37, No. 2 [Whole Issue],
2010
University of Mississippi
Accounting Historians Journal, 2010, Vol. 37, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Ifrs Accounting Trends And Techniques,
2010
University of Mississippi
Ifrs Accounting Trends And Techniques, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
Accounting Trends & Techniques, Employee Benefit Plans : Financial Statement Reporting And Disclosure Practices,
2010
University of Mississippi
Accounting Trends & Techniques, Employee Benefit Plans : Financial Statement Reporting And Disclosure Practices, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
Audit Committee Members’ And Managers’ Financial Incentives And The Materiality Of Financial Statement Misstatements,
2010
University of Mississippi
Audit Committee Members’ And Managers’ Financial Incentives And The Materiality Of Financial Statement Misstatements, Marsha B. Keune, Karla M. Johnstone
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Principles-Based Versus Rules-Based Accounting Standards: The Influence Of Standard Precision And Audit Committee Strength On Financial Reporting Decisions,
2010
University of Mississippi
Principles-Based Versus Rules-Based Accounting Standards: The Influence Of Standard Precision And Audit Committee Strength On Financial Reporting Decisions, Christopher P. Agoglia, Timothy S. Doupnik, George T. Tsakumis
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
When Is Trusted Advice Not Trustworthy? How Affiliation And Advice Quality Influence Auditors’ Evaluation And Use Of Advice,
2010
University of Mississippi
When Is Trusted Advice Not Trustworthy? How Affiliation And Advice Quality Influence Auditors’ Evaluation And Use Of Advice, Kathryn Kadous, Justin Leiby, Mark E. Peecher
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Review And Model Of Auditor Judgments In Fraud-Related Planning Tasks,
2010
University of Mississippi
Review And Model Of Auditor Judgments In Fraud-Related Planning Tasks, Jacqueline Hammersley
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Audit Partners Panel Discussion: How Are We Dealing With The Increased Level Of Judgment?,
2010
University of Mississippi
Audit Partners Panel Discussion: How Are We Dealing With The Increased Level Of Judgment?, Hal Zeidman, Brian Richson, Leroy Dennis, Bill Messier
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Importance Of Auditor Judgment In Improving Audit Quality,
2010
University of Mississippi
Importance Of Auditor Judgment In Improving Audit Quality, W. Robert Knechel
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Equational Zero Vector Databases, Non-Equational Databases, And Inherent Internal Control,
2010
University of Hawaii at Hilo
Equational Zero Vector Databases, Non-Equational Databases, And Inherent Internal Control, Roberta Ann Barra, Arline Savage, Jeff J. Tsay
Accounting
Equational zero vector accounting systems, based on duality principles and the double-entry model, were designed as ontological control systems to help prevent and detect fraud and errors inherent in non-equational, single-entry systems. Non-equational systems lend themselves to fraud and errors to a larger degree because the internal control inherent in an equational zero vector system has no substitute. We use an analytical analysis methodology to show that an equational zero vector system provides superior inherent internal control over data completeness and data reliability. In the accounting information systems area, the most popular modern non-equational system, the resource-event-agent model, is increasingly …
Women Accountants In The 1880 Us Federal Census: A Genealogical Analysis,
2010
University of San Francisco
Women Accountants In The 1880 Us Federal Census: A Genealogical Analysis, Diane H. Roberts
Accounting
This historical census micro-data project examines the characteristics of women who self report as accountants in the 1880 US Federal Census. Using the data provided by the actual Census forms the demographic, familial, and economic characteristics of women accountants are examined and found to be quite different from the experience of accountants overall found by Lee [2007]. A fairly clear picture of a typical 1880 female accountant emerged and analysis of their multi-generational families gave insight into the changing occupational landscape of the period. Almost all women accountants were US born of US born parents and most did not migrate …
Analysis Of Xbrl Literature: A Decade Of Progress And Puzzle,
2010
Bryant University
Analysis Of Xbrl Literature: A Decade Of Progress And Puzzle, Saeed Roohani, Zhao Xianming, Ernest Capozzoli, Barbara Lamberton
Faculty Articles
XBRL (eXtensible Business Reporting language) was recently, in 2008, in its 10th year. The concept was articulated in 1998 by Charles Hoffman, known as XFRML (eXtensible Financial Reporting Mark Up Language) to facilitate the business reporting process and improve financial reporting. The objective of this paper is to examine a decade (1998-2008) of XBRL articles published in various publications including trade, practitioner and academic journals to identify trends and patterns, milestones, and organizations actively contributed to this development. Another goal is to assess public perceptions of XBRL, its capabilities and its future. We examined published articles where XBRL appeared either …
