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Articles 2911 - 2940 of 14532
Full-Text Articles in Entire DC Network
Introducing A Writing Skills Intervention Into An Undergraduate Financial Accounting Course, Barbara M. Tarasovich, Benoit Boyer
Introducing A Writing Skills Intervention Into An Undergraduate Financial Accounting Course, Barbara M. Tarasovich, Benoit Boyer
WCBT Faculty Publications
This paper describes how integrating a research project into an undergraduate business school core accounting course provides opportunities to develop critical writing skills while reinforcing ethics as part of the business school curriculum. The paper discusses an end-to-end process from the overall goals and details of the assignment to assess student skills. After researching an ethical topic in business, students are challenged to complete a research paper examining the issue and stating and supporting their opinion and views of the issue. While writing courses or assignments are not unusual in business program, the unique approach described in this paper includes …
The Progression Of Financial Restatements: Causes And Market Reaction, Kimberly M. Jarry
The Progression Of Financial Restatements: Causes And Market Reaction, Kimberly M. Jarry
Honors Theses and Capstones
No abstract provided.
Checklists And Illustrative Financial Statements For Defined Contribution Pension Plans, March 31, 2013, American Institute Of Certified Public Accountants (Aicpa)
Checklists And Illustrative Financial Statements For Defined Contribution Pension Plans, March 31, 2013, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Employee Health And Welfare Benefit Plans, March 31, 2013, American Institute Of Certified Public Accountants (Aicpa)
Checklists And Illustrative Financial Statements For Employee Health And Welfare Benefit Plans, March 31, 2013, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Defined Benefit Pension Plans, March 31, 2013, American Institute Of Certified Public Accountants (Aicpa)
Checklists And Illustrative Financial Statements For Defined Benefit Pension Plans, March 31, 2013, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Organizational Culture, Job Satisfaction And Turnover Intentions: The Mediating Role Of Perceived Organizational Support, David Emerson
Organizational Culture, Job Satisfaction And Turnover Intentions: The Mediating Role Of Perceived Organizational Support, David Emerson
Theses and Dissertations
This study investigates how the culture of an organization is related to the job satisfaction and turnover intentions of government accountants. I show that perceived organizational support serves as a mediator between organizational culture and both turnover intentions and job satisfaction. I evaluate how cultural effects have changed over time, and assess how the relations between the hypothesized associations differ between supervisory and staff accountants. I also look for differences in how accountants and primary care nurses may perceive organizational culture. I develop the constructs of interest, describe the proposed relationships, develop hypotheses, describe the sample frame, provide a detailed …
Not-For-Profit Entities, New Edition As Of March 1, 2013; Audit & Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Not-For-Profit Entities, New Edition As Of March 1, 2013; Audit & Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Beyond The Technology Revolution: Putting Practice Into Context, Jesse F. Dillard, Kristi Jane Yuthas
Beyond The Technology Revolution: Putting Practice Into Context, Jesse F. Dillard, Kristi Jane Yuthas
Business Faculty Publications and Presentations
As accounting information systems become more and more central to the technique and practice of accounting, it becomes crucial that our understanding expand beyond the technical aspects of development and application. Drawing on Habermas' social theory, arguments are presented that facilitate a significant expansion in the issues considered and participants involved. We illustrate how the theory can be used to formulate alternative views and to provide a basis for explicit recognition of the assumptions and ideologies that underlie systems applications.
Comment Letters On Proposed Statement On Auditing Standards: Amendment To Auditing Standards No. 122, Statement On Auditing Standards, Clarification And Recodification, Section 920, Letters For Underwriters And Certain Other Requesting Parties, As Amended, February 13, 2014,, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards: Amendment To Auditing Standards No. 122, Statement On Auditing Standards, Clarification And Recodification, Section 920, Letters For Underwriters And Certain Other Requesting Parties, As Amended, February 13, 2014,, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Max Baucus, Chairman, And Orrin G. Hatch, Ranking Member, Senate Committee On Finance; Dave Camp, Chairman, And Sander W. Levin, Ranking Member, House Committee On Ways And Means; Re: Simplification And Technical Legislative Proposals., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee
Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Max Baucus, Chairman, And Orrin G. Hatch, Ranking Member, Senate Committee On Finance; Dave Camp, Chairman, And Sander W. Levin, Ranking Member, House Committee On Ways And Means; Re: Simplification And Technical Legislative Proposals., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
The Importance Of Information Integrity: In A Data-Driven World, Unreliable And Inaccurate Information Can Lead To Bad Decision-Making, Sridhar Ramamoorti, Madhavan K. Nayar
The Importance Of Information Integrity: In A Data-Driven World, Unreliable And Inaccurate Information Can Lead To Bad Decision-Making, Sridhar Ramamoorti, Madhavan K. Nayar
Accounting Faculty Publications
What is information integrity? It is the trustworthiness and dependability of information. The credibility of information depends on whether we are getting it from sources we can trust. After all, the value of information to the decision-maker and problem-solver consists first in its integrity, and then in its usefulness and usability. Why? Because, even the best chef knows that you can't make a good omelet out of bad eggs! Consider the emerging trend of big data (see" Big Data" on page 34). According to IBM, people create 2.5 quintillion bytes of data every day (a quintillion is 1 followed by …
Bringing Darkness To Light: The Influence Of Auditor Quality And Audit Committee Expertise On The Timeliness Of Financial Statement Restatement Disclosures, Jaime Schmidt, Michael S. Wilkins
Bringing Darkness To Light: The Influence Of Auditor Quality And Audit Committee Expertise On The Timeliness Of Financial Statement Restatement Disclosures, Jaime Schmidt, Michael S. Wilkins
School of Business Faculty Research
This study investigates whether auditor quality and audit committee expertise are associated with improved financial reporting timeliness as measured by the duration of a financial statement restatement’s ‘‘dark period.’’ The restatement dark period represents the length of time between a company’s discovery that it will need to restate financial data and the subsequent disclosure of the restatement’s effect on earnings. For a sample of dark restatements disclosed between 2004 and 2009, we find that companies that engage Big 4 auditors have shorter dark periods than companies that do not engage Big 4 auditors. We also find that companies with more …
2012-2013 Financial Summary, Morehead State University. Budget & Financial Planning Office.
2012-2013 Financial Summary, Morehead State University. Budget & Financial Planning Office.
Morehead State University Financial Summaries Archive
2012-2013 Financial Summary of Morehead State University.
Transfer Pricing In A Global Economy, Jin Ulmer, Jack Ethridge, Treba Marsh
Transfer Pricing In A Global Economy, Jin Ulmer, Jack Ethridge, Treba Marsh
Faculty Publications
In September 2006, the Internal Revenue Service and GlaxoSmithKline entered into an agreement to settle transfer pricing disputes covering the years 1989 to 2005. The $5.2 billion agreement, whereby Glaxo paid $3.4 billion in back taxes plus dropped a claim for a $1.8 billion tax refund, was the largest settlement in IRS history.
Attitudes Of Students And Practitioners Regarding Ethical Acceptability Of Accounting Transactions, Mary Fischer, Treba Marsh, George L. Hunt
Attitudes Of Students And Practitioners Regarding Ethical Acceptability Of Accounting Transactions, Mary Fischer, Treba Marsh, George L. Hunt
Faculty Publications
This study reports the findings of a study assessing the acceptability differences in decisions made by Certified Public Accounting practitioners (CPA) and students studying to become CPAs. The study responds to researchers’ call for additional research on topics related to accounting decision ethics. Modified managerial and accounting recognition scenarios were used to collect the acceptability of ethical judgments. The analysis employs factor analysis to affirm whether the scenarios are managerial or accounting recognition decisions. The analyses further divides the managerial decisions into either revenue or expense related. The accounting recognition decisions are further divided into those involving an accounting manipulation …
Tackling "Arithmophobia": Teaching How To Read, Understand, And Analyze Financial Statements, Paula J. Williams, Kris Anne Tobin, Eric Franklin, Robert J. Rhee
Tackling "Arithmophobia": Teaching How To Read, Understand, And Analyze Financial Statements, Paula J. Williams, Kris Anne Tobin, Eric Franklin, Robert J. Rhee
Faculty Scholarship
This discussion presents different ideas on how to teach accounting and practical finance to law students.
Offering A 'Menu' Of Software And Case Study Options For The Group Project For Students Enrolled In The Introductory Ais Course: An Experimental Application Study, Ronald Premuroso, Tara Kirkham
Offering A 'Menu' Of Software And Case Study Options For The Group Project For Students Enrolled In The Introductory Ais Course: An Experimental Application Study, Ronald Premuroso, Tara Kirkham
Accounting and Finance Faculty Publications
Instructors teaching the introductory accounting information systems (AIS) course generally include some type of group project to reinforce the principles emphasized in this course. One of the challenges facing AIS instructors is which type(s) of group project(s) potentially improve the students’ overall course learning experience, while at the same time addressing future career student objectives. If the AIS instructor has a mix of students with such differing career goals when teaching the AIS course, it is important for the instructor to consider possibly offering a variety of project choices for the group project. We test offering a ‘menu’ of software …
Railroad Audits: Some Arrived Ahead Of Schedule, Kevin Feeney
Railroad Audits: Some Arrived Ahead Of Schedule, Kevin Feeney
Accounting Historians Journal
Through 1975, the shareholder annual reports of publicly- owned U.S. railroads were exempt from the Securities and Exchange Commission's accounting regulations, audit and disclosure rules because railroads were common carriers subject to the rules and regulations of the Interstate Commerce Commission (ICC). Publicly-owned Class railroads voluntary began to away from ICC-type towards GAAP-type accounting and disclosures in their shareholder reports just after World War II.1 This paper reviews early industry practices with respect to internal and external audits. Using a sample of major Class I railroads from 1946 to 1975, the paper shows: the extent to which certain railroads voluntarily …
Accounting Books Of The Imperial Waqfs (Charitable Endowments) In The Eastern Mediterranean (15th To 19th Centuries), Kayhan Orbay
Accounting Books Of The Imperial Waqfs (Charitable Endowments) In The Eastern Mediterranean (15th To 19th Centuries), Kayhan Orbay
Accounting Historians Journal
The history of accounting in the Eastern Mediterranean has not been adequately studied through its primary sources, despite the fact that the Turkish archives house an enormous amount of material for exploring accounting practices in the Ottoman Empire. Ottomanists used the account books as sources for Ottoman socioeconomic and institutional history. They analyzed, fully transliterated and published the account registers of the central treasury, the Istanbul shipyard and the waqf institutions. Nevertheless, accounting historians did not even show interest into published archival sources up until recent years. Owing to a few recent works that were based on the primary sources, …
Congratulations To The Academy Of Accounting Historians 2013 Award Recipients; Contents [2013, Vol. 40, No. 2]; Statement Of Policy [2013, Vol. 40, No. 2]; Guide For Manuscript Submission [2013, Vol. 40, No. 2]; Ethical Code Of Conduct For The Accounting Historians Journal [2013, Vol. 40, No. 2], Academy Of Accounting Historians
Congratulations To The Academy Of Accounting Historians 2013 Award Recipients; Contents [2013, Vol. 40, No. 2]; Statement Of Policy [2013, Vol. 40, No. 2]; Guide For Manuscript Submission [2013, Vol. 40, No. 2]; Ethical Code Of Conduct For The Accounting Historians Journal [2013, Vol. 40, No. 2], 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,Ethical Code of Conduct for the Accounting Historians Journal.
Salmagundi; Richard Brief's Contributions To Accounting Thought: Enlivening Accounting History, Robert Bloom
Salmagundi; Richard Brief's Contributions To Accounting Thought: Enlivening Accounting History, Robert Bloom
Accounting Historians Journal
This is a personal appreciation of Richard Brief, the accounting historian and professor, who died in 2013. Dick served as a member of my doctoral dissertation committee in 1975-1976. The author of a number of provocative articles on the evolution of accounting practice in the United States and abroad, he published in The Journal of Accounting Research, The Accounting Review, and Business History Review. Brief was well-known for editing numerous books on accounting history in the United States and abroad. Additionally, his papers on the application of statistics to accounting issues and financial statement ratios were forerunners in the mathematical …
Railroad Investing And The Importance Of Financial Accounting Information In 1880s America, Joel E. Thompson
Railroad Investing And The Importance Of Financial Accounting Information In 1880s America, Joel E. Thompson
Accounting Historians Journal
This study has a two-fold purpose. First, it seeks to determine the importance of financial accounting information to railroad investors (and speculators) in 1880s America. Second, a further goal is to ascertain what financial accounting information was readily available for use by these investors. Based on a comprehensive search of books of the era, the 1880s were a time of expanding advice for railroad securities holders that required the use of financial accounting information. Furthermore, new information sources arose to help service investors' needs. Statistics by Goodsell and The Wall Street Journal were two such sources. This article reviews these …
Whiskey Tax Of 1791 And The Consequent Insurrection: A Wicked And Happy Tumult, Cynthia L. Krom, Stephanie Krom
Whiskey Tax Of 1791 And The Consequent Insurrection: A Wicked And Happy Tumult, Cynthia L. Krom, Stephanie Krom
Accounting Historians Journal
This paper examines the development of the Whiskey Tax of 1791 and its criticality in the funding of early federal government debt and operations. By considering some of the provisions of the tax and the collection and enforcement procedures, the financial and social impacts of the Whiskey Tax are clarified. Civil disobedience in resisting the tax and the Whiskey Rebellion of 1794 are explored in that context. Whether the Whiskey Tax effectively served as the first income tax is considered. Images of original record documents are included.
Salmagundi; Some Comments Concerning How A Medieval Friar Forever Changed Finance, Alan Sangster
Salmagundi; Some Comments Concerning How A Medieval Friar Forever Changed Finance, Alan Sangster
Accounting Historians Journal
No abstract provided.
Aia's Special Bulletin Series And Its Early Guidance On Tax Issues Related To Depreciation, 1920-1929, Teresa Kay Lang, Jan Richard Heier
Aia's Special Bulletin Series And Its Early Guidance On Tax Issues Related To Depreciation, 1920-1929, Teresa Kay Lang, Jan Richard Heier
Accounting Historians Journal
When the final state ratified the 16th Amendment to the U.S. Constitution in 1913, levying taxes directly on individual incomes became a reality and opened up expanded taxation on businesses. For example, the supporting legislation allowed for the deduction of wear and tear on equipment as a business expense based on the service lives. Unfortunately for the tax preparer, there was no clear meaning of wear and tear and the interpretation of the of service lives in the legislation. With little or no guidance to CPA tax preparers and their clients, it was inevitable that Bureau of Internal Revenue examiners …
Accounting Historians Journal, 2013, Vol. 40, No. 2 [Whole Issue]
Accounting Historians Journal, 2013, Vol. 40, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Detecting Deception In Client Inquiries, D. Kip Holderness Jr.
Detecting Deception In Client Inquiries, D. Kip Holderness Jr.
2013
Auditors frequently gather information by conducting client inquiries (Bennett and Hatfield 2013; Hirst and Koonce 1996; Trompeter and Wright 2010). When clients are attempting to hide frauds and irregularities, auditors need to be alert during inquiries to verbal and nonverbal cues emanating from clients that might be indicative of intentional deception. This dissertation consists of two studies investigating the detection of deception in client inquiries. The first study provides a summary of extant literature examining deception detection, with an emphasis on those studies that have implications for client inquiries. I propose several avenues for future research that will contribute to …
The Influence Of R&D Investment And Dividend Payment Tax Incentives On Corporate Dividend Policy, Mary Catherine Cleaveland
The Influence Of R&D Investment And Dividend Payment Tax Incentives On Corporate Dividend Policy, Mary Catherine Cleaveland
Faculty Articles
Although much research on corporate dividend policy exists, the evidence is far from conclusive. Understanding how dividend taxes affect firm-level decisions is crucial to evaluating dividend imputation credits which provide shareholder-level tax credits for dividends received or decreased shareholder-level dividend tax rates, which reduce the double taxation of dividends. Using changes in New Zealand and Australia's tax regimes, this paper provides new insight into the corporate dividend policy views. The results support the double taxation and tax irrelevance corporate dividend policy views in dividend-paying firms operating in a tax regime with dividend imputation and capital gains taxes. By documenting a …
State Antitakeover Laws And Voluntary Disclosure, Yijiang Zhao, Arthur Allen, Iftekhar Hasan
State Antitakeover Laws And Voluntary Disclosure, Yijiang Zhao, Arthur Allen, Iftekhar Hasan
School of Accountancy: Faculty Publications
We test the relationship between takeover protection and voluntary disclosure in a setting of antitakeover laws in a firm’s state of incorporation. After correcting for the endogeneity of firms’ incorporation choices, we find that firms incorporated in states with more antitakeover laws have higher levels of voluntary disclosure and stock market liquidity. Further tests do not support shareholder demands being the driving force for this association. Our findings are consistent with takeover protection and poor disclosure serving as substitute mechanisms for deterring takeovers. Therefore, as antitakeover statutes mitigate takeover threats, they enhance managers’ incentives to disclose more in order to …
The Effects Of Procedural Injustice, Rebecca B. Martin
The Effects Of Procedural Injustice, Rebecca B. Martin
Doctoral Dissertations
The purpose of this dissertation is to test for the existence of procedural injustice (PIJ) in the audit environment and its effect on junior auditor's reporting of time and level of skeptical action. This dissertation theorizes that the conflicting forces between junior auditors' ethical beliefs, formal firm policies forbidding the underreporting of chargeable time (URT), and implicit encouragement from managers to engage in URT result in a unique aspect of the audit environment, PIJ, because entry-level auditors perceive these conflicting beliefs and messages as unfair. In this study, PIJ is defined as the inverse of procedural justice, which is the …