Digital Commons Network^™

Editorial, Joseph French Johnson, Edward Sherwood Meade, Robert H. Montgomery, M. S. Moyer

Journal of Accountancy

No abstract provided.

Book Department, W. H. Lough Jr., J. F. J.

Journal of Accountancy

No abstract provided.

Education And Training Of A Certified Public Accountant, J. E. Sterrett

Journal of Accountancy

No abstract provided.

Book Department, E. S. M., J. F. J.

Journal of Accountancy

No abstract provided.

Annual Meeting Of The American Association Of Public Accountants., American Association Of Public Accountants

Journal of Accountancy

No abstract provided.

Scope Of The Profession Of Accountancy, F. A. Cleveland

Journal of Accountancy

No abstract provided.

Journal Of Accountancy, November 1905, Vol. 1 Issue 1 [Whole Issue From Bound Volume], American Association Of Public Accountants

Journal of Accountancy

No abstract provided.

Professional Standards: A Plea For Co-Operation Among Accountants, Robert H. Montgomery

Journal of Accountancy

No abstract provided.

Annual Meeting, 18th, Of The American Association Of Public Accountants, New York, October 17, 1905., American Association Of Public Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.

Does Esg Drive Performance Or Does Performance Enable Esg? Evidence Of Reverse Causality From Korean Firms, Jiyeon Kim Ph.D., Wooyoung Yang

Faculty Publications

The Environmental, Social, and Governance (ESG)-performance literature has grown substantially, yet a fundamental question remains underexplored: do ESG investments improve firm performance, or do high-performing firms simply invest more in ESG? We empirically address this question using panel vector autoregression with Granger causality tests on Korean listed firms rated by the Korea Corporate Governance Service (2013–2021), examining disaggregated ESG components alongside both financial performance and innovation outcomes. After controlling for firm and year fixed effects, we find no evidence that ESG improvements predict subsequent profitability or innovation within firms. However, profitability significantly predicts subsequent Environmental ESG investment, consistent with organizational …

Environmental Performance And Corporate Innovation: Evidence From Korea's Rapid Esg Institutionalization, Jiyeon Kim Ph.D., Wooyoung Yang

Faculty Publications

Environmental performance has become strategically critical as regulators mandate disclosure, investors screen for ESG commitments, and consumers reward sustainable practices. Yet whether environmental performance enhances or constrains corporate innovation capacity remains contested. This study investigates this relationship using panel data from Korean listed firms during rapid ESG institutionalization. We employ two-way fixed-effects regression analysis to test whether environmental performance predicts R&D investment and knowledge capital accumulation. Results demonstrate robust positive associations between environmental performance and innovation. The association strengthens following institutional reforms, concentrating on knowledge-intensive sectors (manufacturing, finance) rather than operational sectors (retail, wholesale), and depends critically on resource availability. …

Ethics And Entertaining In Business: A Qualitative And Quantitative International Study, Stefanie L. Boyer, Michael Rodriguez

Marketing Department Faculty Journal Articles

Student expectations of entertaining have ethical implications for business in the global workforce. This twopart study examines entertaining from an international workforce perspective. A content analysis of 55 French and American graduating business students illustrates cultural differences in ethical challenges of entertaining related to boundaries, drinking, resources and bribes. Utilizing Partial Least Squares (PLS) and Hofstede's model as a framework, we analyzed the data from 228 American and French business school students and examined the relationship among internal bonding, perceived sales performance and entertaining orientation. Study two finds that entertaining behaviors have ethical implications in international business development in both …

The Rise Of Embedded Analytics: Empowering Manufacturing And Service Industry With Big Data, Mohsen Attaran, Sharmin Attaran

Marketing Department Faculty Journal Articles

This article describes how in today's hyper-competitive environment, business leaders around the world are using analytics technologies to create business values, and to gain a better understanding of their customer's needs and wants. However, traditional business analytics are undergoing major changes. The Internet revolution, cloud computing, and the evolution to self-service analytics have all contributed to the changing dimensions of business intelligence. To compete effectively in a digitally driven world, business leaders must understand and address the critical shifts taking place in the field of analytics, and how these shifts impact their overall strategy. The key objective of this article …

A Formal Grounded Theory On The Ethics Of Transfer In Conflict Resolution, Maurice Apprey

Student Scholarship

A new conflict resolution praxis has been created from two existing practices. The new praxis was the outcome of a meta-ethnographic research method that allows two publications to be synthesized. It does so in a way that allows each separate work to contribute to the new and third product. The result of the synthesis of two two-party conflict resolution programs was further synthesized with a multi-party conflict management schema that uses framing and reframing of positions in negotiations. The result of these qualitative metasyntheses revealed the following: When a third-party facilitation team enters a fractured community, both unofficial gatekeepers of …

Warming Up To Climate Change Risk Disclosure, Jeffrey M. Mcfarland

Fordham Journal of Corporate & Financial Law

Investors are clamoring for companies to include more climate change risk disclosure in their periodic reports filed with the Securities and Exchange Commission (SEC). Yet public companies in the United States do a poor job of disclosing to investors how climate change affects their businesses. Although there have been several proposals for more voluntary disclosure of these risks and one petition for guidance from the SEC, these proposals are not effecting changes in disclosure practices quickly enough. This Article builds on existing proposals to create guidelines for mandatory climate change risk disclosure in periodic securities filings. The guidelines seek to …

Federation Scrap Book Of Press Clippings, No. 14, 1903-1905., Federation Of Socieites Of Public Accountants In The United States, American Association Of Public Accountants.

Association Sections, Divisions, Boards, Teams

No abstract provided.

Profits Of A Corporation: A Paper Read Before The Congress Of Accountants, At St. Louis, On September 26, 1904, Arthur Lowes Dickinson

Individual and Corporate Publications

The subject selected for this address must always rank among the most important with which the Accountant is brought in contact, and as such it has been deemed deserving of the consideration of the first general assembly of Public Accountants to be held in this country. Its adequate discussion involves a brief reference to the nature of Profits and Losses in the abstract, followed by a consideration of the legal and accounting principles relating thereto in the case of corporations ; and of the practical application of these principles to ordinary commercial transactions.

Audit Of Insurance Accounts, George Wilkinson

Association Sections, Divisions, Boards, Teams

No abstract provided.

How To Keep Household Accounts, A Manual Of Family Finance, Charles Waldo Haskins

Haskins and Sells Publications

Originally published by: Harper & Brothers; This little book is not a treatise on book-keeping. It is less, and it is more. Far less, because it treats of but one of many thousand applications of that useful art; and more, because, beginning with the very simplest exposition of general principles, it endeavors to unfold, as pleasantly as may be, a science of accountancy, and to indicate its relations, in the sphere of domestic economy, to finance, administration, and the other sciences of social life. In view of the present unsatisfactory condition of instruction in domestic accountancy, it has been thought …

Report Of Banquet Held At The Waldorf-Astoria Hotel, New York, March 19, 1902; Accountant In The Court; Regents Of The University Of The State Of New York; New York University; Accountant In Finance; Lawyer And The Accountant; Commercial Education; Place Of Accounting In University Education; Railroad Accounting And Its Relation To Railroad Operations, New York State Society Of Certified Public Accountants

Haskins and Sells Publications

Originally published by: New York State Society of Certified Public Accountants;

Ua3/1/3 Scrapbook, Wku President's Office - Cherry

WKU Administration Documents

Scrapbook created by Southern Normal School president Henry Cherry regarding anti-cigarette league, manufacturing in the South and education.

• A Beautiful Thought, p. 63
• A Divided Heart, Hosea 10:2, p. 63
• A Fickle Life, p. 42
• Anti-Cigarette League, p. 49
• As a Beacon Light – Vitae-ore, p. 89
• Awarding Business College Diplomas, p. 47
• Awarding November College Diplomas, p. 37
• Be Ready Pa, p. 2
• Bogus Advertising, p. 60
• Brilliant Sayings of Robert Ingersoll, p. 71
• Capital Turning to the South, p. 85
• Carnegie, Andrew, p. 65
• Charge to the Pastor, p. 64
• Cherry, Henry. The Balancing Pole, p. 253
• Cigarette …

Scope Of Banking Education, An Address Before The New York Chapter American Institute Of Bank Clerks, New York, November 21, 1901, Charles Waldo Haskins

Haskins and Sells Publications

Reprinted from the American Bankers'Magazine, December, 1901;

Relation Of Economics To Higher Accounting, Joseph French Johnson

Individual and Corporate Publications

I have always had, as most men seem to have, a rather hazy idea of what is called the science of accounting, and of the exact difference between the work of the accountant and the work of the bookkeeper. There is a difference, however, and in my remarks I shall endeavor to make clear the distinction as well as the relation of each to political economy.

Accountancy: Its Past And Its Present, An Address By Charrles W. Haskins, Delivered Before The New York Chapter Of The Institute Of Accountants, Thursday Evening, January 25, 1900;, Charles Waldo Haskins

Haskins and Sells Publications

Address delivered before the New York Chapter of the Institute of Accountants;

Certified Public Accountant Syllabus, Charles Waldo Haskins

Haskins and Sells Publications

Originally published by: University of the State of New York; The table of contents lists the following: Preface; Certified public accountant law; Accountants credentials; General requirements; Preliminary education; Certified public accountant; Junior accountant;Calendar of examinations; Outline of examinations; Theory of accounts; Practical accounting; Auditing; Commercial law; Bibliography; Examination papers; Index. The question papers used in former examinations are: Dec. 15, 1896 through June 15, 1900.

Place Of The Science Of Accounts In Collegiate Commercial Education, A Paper Read At The Thirteenth Annual Meeting Of The American Economic Association, University Of Michigan, Dec. 28, 1900, Charles Waldo Haskins

Haskins and Sells Publications

Reprinted from the Proceedings of the Meeting;

Ua96/2 Scrapbook, Southern Normal School

WKU Administration Documents

Accounting ledger used as scrapbook for items related to the Southern Normal School.

Accountancy, Charles Waldo Haskins

Haskins and Sells Publications

Paper read before the Massachusetts Society of Public Accountants, at Bostn, June 14, 1900;

The Effect Of Inventions Upon Social Problems, Henry A. Congdon

Student and Lippitt Prize Essays

A study of the most notable effects of new inventions upon social issues, including employment opportunities, distribution of industry and the life of a laborer.

Ms021: Sworn Oath Affirming No Exposure To Yellow Fever In The Past 20 Days, George D. Neal

John P. McGovern, MD Collection

Sworn oath signed by George Neal of Navasota City, TX, attesting he had not been in an infected district or community with yellow fever in the past 20 days. See more at John P. McGovern, MD Collection of Texas Historical Medical Documents and its finding aid.