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Articles 2611 - 2640 of 14514
Full-Text Articles in Entire DC Network
Bitcoin: Currency Of The Future Or Investment Property, Kelly Y. Yu
Bitcoin: Currency Of The Future Or Investment Property, Kelly Y. Yu
Undergraduate Honors Theses
We live in a digital age where almost every aspect of our lives is based on computerized information. In 2009, currency became digital in the form of Bitcoin. The existence of Bitcoin has brought a variety of obstacles to government agencies and regulators. Specifically, the Internal Revenue Service (IRS) has been debating the treatment of virtual currencies such as Bitcoin for tax reporting purposes. In March 2014, the IRS issued a notice classifying Bitcoin and other convertible virtual currencies as investment property, similar to stocks and bonds. The notice from the IRS provoked outrage from the Bitcoin community. This project …
Spring Meeting Of Council, May 17-19, 2015, Washington, Dc, Volume 1 (With Index And Reduced To Four Pages To The Page), American Institute Of Certified Public Accountants, Council
Spring Meeting Of Council, May 17-19, 2015, Washington, Dc, Volume 1 (With Index And Reduced To Four Pages To The Page), American Institute Of Certified Public Accountants, Council
Association Sections, Divisions, Boards, Teams
No abstract provided.
Spring Meeting Of Council, May 17-19, 2015, Washington, Dc, Volume 1, American Institute Of Certified Public Accountants. Council
Spring Meeting Of Council, May 17-19, 2015, Washington, Dc, Volume 1, American Institute Of Certified Public Accountants. Council
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting Highlights May 12-15, 2015 Baltimore, Md, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting Highlights May 12-15, 2015 Baltimore, Md, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
A Commentary On Women In The Workforce: Has The Issue Of Gender Discrimination Pierced Through To The Accounting Profession?, Jennifer A. Roman
A Commentary On Women In The Workforce: Has The Issue Of Gender Discrimination Pierced Through To The Accounting Profession?, Jennifer A. Roman
Accounting
The following is intended to be a theoretical commentary on the issue of gender discrimination against women in the modern professional workforce. The content is designed to discuss the issue at hand and explain its pertinence within modern society. The relevant discussion will suggest that there seems to be a sufficient quantity of anecdotal evidence in order to suggest that this issue may have penetrated the accounting profession. This raises the concern that women may be experiencing discrimination within the accounting profession, in terms of leadership roles, monetary earnings, and employer-provided benefits. Ultimately, this discussion will raise questions to be …
Coins In The Air: A Literature Review On The Evolving Framework Of Bitcoin And Its Relevance To The Accounting Profession, Javin H. Forrester
Coins In The Air: A Literature Review On The Evolving Framework Of Bitcoin And Its Relevance To The Accounting Profession, Javin H. Forrester
Accounting
Bitcoin is an innovative virtual currency, which has gained much commercial traction, yet is widely overlooked by the accounting profession. Due to its parallels with actual currencies and its growing use, accountants should be aware of what bitcoin is, including its risks and benefits, in order to properly leverage its business uses. Of the existing financial instruments, derivatives stand out in their potential to stabilize the bitcoin market. Bitcoin regulation is sparse, but evolving, especially in the face of the emerging bitcoin securities and derivatives markets. The accounting profession is poised to play a major role in facilitating the future …
The Controversy Of Mandatory Audit Firm Rotation: Has Quantitative Accounting Research Misinformed Us About The Relationship Between Audit Tenure And Audit Quality?, Courtney Stern
Accounting
There is controversy between regulators and audit firms over the policy of mandatory audit firm rotation. Many regulators favor mandatory audit firm rotation whereas audit firms are against such a policy. Regulators argue that mandatory firm rotation would improve audit quality while audit firms claim that audit quality increases with audit tenure. Typically, regulators and audit firms refer to academic research that supports their position. One early paper on mandatory audit firm rotation that is commonly cited by academics and opponents of mandatory rotation is Carcello and Nagy (2004), which finds that longer audit tenure does not reduce audit quality. …
A Review Of The Accounting Treatment For Contingencies Arising From Environmental Issues, Colleen M. Sauser
A Review Of The Accounting Treatment For Contingencies Arising From Environmental Issues, Colleen M. Sauser
Honors Theses
The purpose of this project is to review the U.S. GAAP treatment of issues arising from environmental contingencies. This review consists of accounting literature and pronouncements issued by the FASB and SEC as well as environmental legislation, most notably CERCLA. The results of this review showed that the accounting industry has been one step behind environmental legislation and continues in its endeavor to provide financial statement users with useful information.
Revenue Recognition – Milestone Method (Topic 605) 2010 Amendment: From The R&D Industry Perspective, Sofia I. Tent
Revenue Recognition – Milestone Method (Topic 605) 2010 Amendment: From The R&D Industry Perspective, Sofia I. Tent
Honors Theses
This paper examines the Revenue Recognition – Milestone Method (RRMM), FASB codification amendment of 2010 and its effect on the health of firms heavily dependent on the Research and Development (R&D), as evidenced by the operating profit margin. By utilizing a two-stage OLS model developed by Lev and Sougiannis (1996), this study measures the effect of the adoption of the RRMM on operating profit margin. The sample includes U.S. firms with significant R&D expenses (a R&D expenses/Sales ratio greater than 2%) for the years 2006-2013. Due to the more rapid recognition of income using the RRMM, I expect the operating …
Checklists & Illustrative Financial Statements, Not-For-Profit Entities, April 30, 2015, American Institute Of Certified Public Accountants (Aicpa)
Checklists & Illustrative Financial Statements, Not-For-Profit Entities, April 30, 2015, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
F-35 And Military Spending, Colin J. Charpentier
F-35 And Military Spending, Colin J. Charpentier
Celebrating Scholarship & Creativity Day (2011-2017)
How does the F-35 Lightning II multirole fighter compare to current military airplanes in terms of costs and capabilities? This is a comparison study based around the F-35 and five other planes. The F-35 is chosen because of its status as an ongoing project and due to its controversy as a plane. This study looks at all values. It is completely numeric based allowing for objective analysis. These planes chosen for study are the F-16 C/D, F/A-18 E/F, F-22A, AV-8B Harrier II, and A-10C. These planes are chosen because the F-35 is meant to replace them in the case of …
Accounting For The Future: Reducing The Differences Between International And Domestic Accounting Standards And Becoming A Better Global Citizen While Maintaining Autonomy, Andrew R. Hassler
Accounting For The Future: Reducing The Differences Between International And Domestic Accounting Standards And Becoming A Better Global Citizen While Maintaining Autonomy, Andrew R. Hassler
Senior Honors Theses
In recent times, the FASB and the IASB have heavily discussed bringing the United States on board to utilize the same IFRS accounting standards that much of the rest of the world uses. At this present time, IFRS adoption in the United States is no longer actively being considered, and alternative means of convergence have become the preferred method for supporting globalization. This paper posits that in order to serve a worldwide business community, the principles-based approach is more conducive to the flexible modern environment. The practices currently utilized to jointly-research and co-develop accounting standards by both the FASB and …
Case-Based Approach To Teaching Intermediate Accounting: Addressing Faculty Concerns And Competency/Assurance Of Learning Requirements, Robert P. Derstine, James M. Emig, Thomas J. Grant Sr.
Case-Based Approach To Teaching Intermediate Accounting: Addressing Faculty Concerns And Competency/Assurance Of Learning Requirements, Robert P. Derstine, James M. Emig, Thomas J. Grant Sr.
Accounting Faculty Publications
The authors propose the use of a fully integrated case approach to replace the traditional pedagogy of: read the chapter, listen to a lecture, do homework, then parrot back on an exam what was ‘remembered’. Students working in teams develop their ability to: analyze financial statement data, research new issues encountered, analyze their research results as it applies to client issues, and determine the impact on client financial statements including required disclosures. Administrators will be provided with a means to evaluate achievement of competencies and assurance of learning requirements including communication skills, critical thinking, decision analysis, and quantitative mastery of …
The Certified Management Accountant Program, Kathleen M. Trenski
The Certified Management Accountant Program, Kathleen M. Trenski
Selected Honors Theses
No abstract provided.
Ethical Implications Of The Affordable Care Act On Employment, Stephanie Anne Brown
Ethical Implications Of The Affordable Care Act On Employment, Stephanie Anne Brown
Capstone Research Projects
The Affordable Care Act (ACA) has affected the decisions of many companies across America. Accountants in these companies are constantly concerned with lowering costs in order to increase profits. Firing full-time employees and hiring part-time replacements could help cut down on costs, but management's decisions not only impact the company, but the lives of their employees, their employee's families and the country's economic health. As a Christian accountant, one needs to realize the ethical impact of ACA to make informed decisions. This paper explores whether or not it is ethical for Christians to recommend that a company fire its staff …
Executive Compensation And Regulation Imposed Governance: Evidence From The California Non-Profit Integrity Act (2004), Sandip Dhole, Saleha B. Khumawala, Sagarika Mishra, Tharindra Ranasinghe
Executive Compensation And Regulation Imposed Governance: Evidence From The California Non-Profit Integrity Act (2004), Sandip Dhole, Saleha B. Khumawala, Sagarika Mishra, Tharindra Ranasinghe
Research Collection School Of Accountancy
This study examines the impact of the California Nonprofit Integrity Act of 2004 on CEO compensation costs in affected organizations. Contrary to the stated objective of the Act that executive compensation is “just and reasonable,” we find that CEO compensation costs for affected nonprofits during the post-regulation periods have increased by about 6.3 percent when compared with a control group of comparable unaffected nonprofits. In addition, the relative increase in CEO compensation appears to come from nonprofits that have experienced greater regulatory cost increases. We do not find evidence that the Act resulted in a change in CEO pay performance …
Not-For-Profit Entities, March 1, 2015; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Not-For-Profit Entities, March 1, 2015; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Introductory Financial Accounting, Anthony J. Cataldo Ii
Introductory Financial Accounting, Anthony J. Cataldo Ii
Accounting Textbooks
Work on this open-access Introductory Financial Accounting text began in early 2014. The completion of this text was made possible through a spring 2015 sabbatical from West Chester University. This is a first edition. Email Professor Cataldo at [email protected] if you would like to contribute time to this effort, and help correct typos and make improvements to later editions of this text.
Income Smoothing Due To Unemployment Concerns, Jeffrey Ng, Tharindra Ranasinghe, Guifeng Shi, I-Hwa Yang
Income Smoothing Due To Unemployment Concerns, Jeffrey Ng, Tharindra Ranasinghe, Guifeng Shi, I-Hwa Yang
Research Collection School Of Accountancy
Economic theory predicts that top executives and lower-level employees have incentives to smooth income due to compensating wage differential costs and fear of job loss, respectively. Following Agrawal and Matsa (JFE, 2013) who rely on exogenous variations in unemployment insurance benefits to examine how unemployment concerns affect corporate leverage, we examine the link between such benefits and income smoothing. We find that when unemployment insurance benefits are higher and concerns about unemployment are hence lower, there is less income smoothing. This relation is stronger when employees face higher unemployment risk and weaker when the firms’ information and internal control environments …
Government Auditing Standards And Single Audits, February 1, 2015, American Institute Of Certified Public Accountants (Aicpa)
Government Auditing Standards And Single Audits, February 1, 2015, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Isca Pre-Budget Roundtable 2015: Pace Of Restructuring, Sze Yee Chan, Clarence Goh, Perrine Oh
Isca Pre-Budget Roundtable 2015: Pace Of Restructuring, Sze Yee Chan, Clarence Goh, Perrine Oh
Research Collection School Of Accountancy
Held for the sixth consecutive year on 13 January 2015, the ISCA Pre-Budget Roundtable 2015 served as an invaluable platform for gathering the views and insights of business leaders on both Budget 2014 and the upcoming Budget 2015. As Singapore celebrates SG50 this year, it is an opportune time not only to reflect upon our past achievements but also to look forward to the future with confidence.
Defined Contribution Retirement Plans, January 31, 2015 : Checklists & Illustrative Financial Statements, American Institute Of Certified Public Accountants (Aicpa)
Defined Contribution Retirement Plans, January 31, 2015 : Checklists & Illustrative Financial Statements, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
An Increasing Usefulness For Managerial Communication Research On The Main Topics Of Management, Reginald L. Bell, Deborah Roebuck
An Increasing Usefulness For Managerial Communication Research On The Main Topics Of Management, Reginald L. Bell, Deborah Roebuck
Faculty Articles
Effective communication is necessary across all management tiers and functions. In addition, it is an integral part of managerial decision-making. Over the last 10 years, interest in the nuances of communication as related to management has intensified. These studies have fostered diverse approaches to linking management and communication. Our investigation, using 2x5 and 2x4 factorial ANOVAs, reveals that differences exist among the means of five professional communication fields. Numerous articles published between 2004 and 2013 were examined, and we found an increasing usefulness for managerial communication research on the main topic of management.
Auditing Standards Board (Asb) Meeting Highlights January 12-15, 2015 San Diego, Ca, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting Highlights January 12-15, 2015 San Diego, Ca, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Financial Statement Racing, Marie Kelly, Nikki Shoemaker
Financial Statement Racing, Marie Kelly, Nikki Shoemaker
Faculty Publications
This paper describes an active learning activity called Financial Statement Racing. This game has been used in several introductory financial accounting courses to help students understand the normal balances and financial statement classifications of multiple financial statement accounts. The activity encourages students to work together in a team to place racecars on the appropriate financial statement racetrack in the correct debit or credit lane. These teams compete against other teams in the class to try to win the race to the end of the financial statement racetrack.
Real-World Flowcharting Willy Wonka Style!, Kelly Noe
Real-World Flowcharting Willy Wonka Style!, Kelly Noe
Faculty Publications
The purpose of this paper is to discuss the development, implementation and outcome of a field-based learning flow-charting project that was conducted in an accounting information systems (AIS) course. The emphasis for the project was strengthening the students' critical thinking skills. This paper advances AIS education by sharing a field-based learning project geared toward AIS.
2015 Oklahoma Research Day Full Program, Northeastern State University
2015 Oklahoma Research Day Full Program, Northeastern State University
Oklahoma Research Day Abstracts
This document contains all abstracts from the 2015 Oklahoma Research Day held at Northeastern State University.
Ceo Equity Incentives And Audit Fees, Yongtae Kim, Haidan Li, Siqi Li
Ceo Equity Incentives And Audit Fees, Yongtae Kim, Haidan Li, Siqi Li
Accounting
This study examines whether CEO equity incentives have an impact on audit pricing. Prior studies investigate whether CEO equity incentives motivate executives to manage earnings for personal financial gains. Our focus is on whether auditors perceive CEO equity incentives to be associated with greater earnings manipulation risk and incorporate such risk in their pricing decisions. We find that CEO equity portfolio vega is positively related to audit fees after controlling for other determinants of audit fees, while equity portfolio delta is not significantly related to audit fees. This result holds after we account for potential endogeneity. The evidence suggests that …
Preparing For The Looming Changes In Lease Accounting, Dennis Chambers, James Dooley
Preparing For The Looming Changes In Lease Accounting, Dennis Chambers, James Dooley
Faculty Articles
Donald Rumsfeld famously stated, “There are known knowns. These are things we know that we know. There are known unknowns. That is to say, there are things that we know we don’t know. But there are also unknown unknowns. There are things we don’t know we don’t know.” Rumsfeld’s statement can be applied to our state of knowledge regarding the accounting for operating leases in the future. There is general agreement (that is, a “known known”) that new standards will require lessees to report most of the assets and related liabilities associated with operating leases on the balance sheet—a significant …
Comparing Business Law In Online And Face-To-Face Formats: A Difference In Student Learning Perception, Mary Catherine Cleaveland, Cristen Dutcher, Kathryn Epps
Comparing Business Law In Online And Face-To-Face Formats: A Difference In Student Learning Perception, Mary Catherine Cleaveland, Cristen Dutcher, Kathryn Epps
Faculty Articles
This paper extends the body of research investigating potential differences in face to face and online delivery of a business law course. Using a unique survey, it investigates student perceptions of their learning and understanding of key course concepts, as well as student satisfaction with the course and course instruction. Further, the paper explores the specific characteristics of online versus face to face students that may impact their satisfaction.