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Articles 1 - 24 of 24
Full-Text Articles in Business
Corporate Disclosure: A Symposium, Shyam Sunder
Corporate Disclosure: A Symposium, Shyam Sunder
Shyam Sunder
Paradox Of Writing Clear Rules: Interplay Of Financial Reporting Standards And Engineering, Shyam Sunder
Paradox Of Writing Clear Rules: Interplay Of Financial Reporting Standards And Engineering, Shyam Sunder
Shyam Sunder
The Gratuities Debate And Campaign Reform – How Strong Is The Link?, George D. Brown
The Gratuities Debate And Campaign Reform – How Strong Is The Link?, George D. Brown
George D. Brown
The federal gratuities statute, 18 USC § 201(c), continues to be a source of confusion and contention. The confusion stems largely from problems of draftsmanship within the statute, as well as uncertainty concerning the relationship of the gratuities offense to bribery. Both offenses are contained in the same statute; the former is often seen as a lesser-included offense variety of the latter. The controversy stems from broader concerns about whether the receipt of gratuities by public officials, even from those they regulate, should be a crime. The argument that such conduct should not be criminalized can be traced to, and …
Course-Integrated Information Literacy Instruction In Introduction To Accounting, Anne Kelly, Teresa Williams, Brad Matthies, J. B. Orris
Course-Integrated Information Literacy Instruction In Introduction To Accounting, Anne Kelly, Teresa Williams, Brad Matthies, J. B. Orris
Teresa Williams
Two groups of students, enrolled in Introduction to Accounting, volunteered to participate in a pedagogical study to assess course-integrated information literacy instruction. Only one group had received information literacy instruction in an earlier business course. Academic librarians provided three instruction sessions, and students completed a semester-long case to evaluate a company as a potential investment. The results suggest that information literacy skills can be learned for application in subsequent coursework. This research also provides some evidence of significantly greater improvement in information literacy and significantly higher perceptions of course-integrated instruction benefits by students who had not received the previous instruction.
Course-Integrated Information Literacy Instruction In Introduction To Accounting, Anne Kelly, Teresa Williams, Brad Matthies, J. B. Orris
Course-Integrated Information Literacy Instruction In Introduction To Accounting, Anne Kelly, Teresa Williams, Brad Matthies, J. B. Orris
Anne Kelly
Two groups of students, enrolled in Introduction to Accounting, volunteered to participate in a pedagogical study to assess course-integrated information literacy instruction. Only one group had received information literacy instruction in an earlier business course. Academic librarians provided three instruction sessions, and students completed a semester-long case to evaluate a company as a potential investment. The results suggest that information literacy skills can be learned for application in subsequent coursework. This research also provides some evidence of significantly greater improvement in information literacy and significantly higher perceptions of course-integrated instruction benefits by students who had not received the previous instruction.
Missouri Tax Savings Are The “Most”, Greg Geisler, Stephen R. Moehrle
Missouri Tax Savings Are The “Most”, Greg Geisler, Stephen R. Moehrle
Greg Geisler
Restoring The Natural Law: Copyright As Labor And Possession, Alfred C. Yen
Restoring The Natural Law: Copyright As Labor And Possession, Alfred C. Yen
Alfred C. Yen
In this Article, Professor Yen explores the problems associated with viewing copyright solely as a tool for achieving economic efficiency and advocates for the restoration of natural law to copyright jurisprudence. The Article demonstrates that economics has not been solely responsible for copyright’s development and basic structure, but has rather developed along lines suggested by neutral law, despite modern copyright jurisprudence. The Article considers the consequences of extinguishing copyright’s natural law facets in favor of the blind pursuit of efficiency and concludes by exploring the implications of restoring natural law thinking to copyright jurisprudence.
Negotiability, Property, And Identity, James S. Rogers
Negotiability, Property, And Identity, James S. Rogers
James S. Rogers
In this Article, Professor Rogers challenges the assumption that securities transfer law has always been based on negotiable certificates and suggests that the reign of negotiability is a relatively recent, and brief, phase in the long history of investment securities trading. Professor Rogers posits that the difficulties currently facing the law of securities transfers are in large part due to the transition from paper to electronic representations of investments. To place these challenges into perspective, Professor Rogers first surveys the history of securities trading and then examines the theoretical underpinnings of the law of securities transfers.
Information Systems Project Abandonment: A Stakeholder Analysis, Gary Shan Chi Pan
Information Systems Project Abandonment: A Stakeholder Analysis, Gary Shan Chi Pan
Gary PAN
This case study reports on the experience of an organization in Singapore in implementing and eventually abandoning an electronic procurement project. By means of a stakeholder analysis, it examines stakeholders’ roles in the organization's decision to abandon the software project. This study uses Freeman's stakeholder analytical framework (Freeman, R. (1984). Strategic management: a stakeholder approach. Massachusetts: Pitman) to interpret data and develop four major findings. By providing a better understanding of project stakeholders’ perceptions, expectations and interrelationships during project development, this study presents researchers with a project abandonment evaluation framework that is enhanced with a stakeholder perspective. The lessons learned …
Escalation And De-Escalation Of Commitment To Information Systems Projects: Insights From An Approach-Avoidance Process Model, Gary Pan, Shan Ling Pan
Escalation And De-Escalation Of Commitment To Information Systems Projects: Insights From An Approach-Avoidance Process Model, Gary Pan, Shan Ling Pan
Gary PAN
We view escalation and de-escalation of commitment as processes involving recurring instances of approach-avoidance conflict. This paper outlines an approach-avoidance process model for describing and analyzing escalation and de-escalation of commitment in information systems projects. In the model, the sequential mapping of project events is integrated with a model of approach-avoidance conflict that identifies periods of gradual evolution at two separate levels of social analysis (project and work) that are punctuated by sudden, revolutionary periods of rapid change. By conceiving the processes of commitment escalation and de-escalation as sequences of events involving approach-avoidance conflicts, researchers may develop a deeper understanding …
Transition To Is Project De-Escalation: An Exploration Into Management Executive's Influence Tactics, Gary Shan Chi Pan, Shan Ling Pan
Transition To Is Project De-Escalation: An Exploration Into Management Executive's Influence Tactics, Gary Shan Chi Pan, Shan Ling Pan
Gary PAN
This paper seeks to understand the factors that shape management executives' influence behaviors and the influence tactics that may be utilized during de-escalation of commitment to information systems (IS) projects. De-escalation is potentially a more important issue than escalation because de-escalation provides remedies for the ills of escalation. Therefore, it is important to understand how project stakeholders' commitment to troubled IS projects may be transformed under management executives' influence, hence allowing project teams to carry out their de-escalation activities. Here, we adopt theories of leadership, politics, and interpersonal influence, as our lenses to examine the management executive's influence behaviors during …
Escalation And De-Escalation Of Commitment To Information Systems Projects: Insights From A Project Evaluation Model, Shan Ling Pan, Gary S. C. Pan, Michael Newman, Donal Flynn
Escalation And De-Escalation Of Commitment To Information Systems Projects: Insights From A Project Evaluation Model, Shan Ling Pan, Gary S. C. Pan, Michael Newman, Donal Flynn
Gary PAN
This paper outlines a project evaluation model for examining escalation and de-escalation of commitment to information systems projects. We view escalation and de-escalation of commitment as processes involving recurring instances of approach-avoidance conflict. In the model, the sequential mapping of project events is integrated with a model of approach-avoidance conflict that identifies periods of gradual evolution at two separate levels of social analysis (project and work) that are punctuated by sudden, revolutionary periods of rapid change. By conceiving the processes of commitment escalation and de-escalation as sequences of events involving approach-avoidance conflicts, researchers may develop a deeper understanding of how …
Some Conceptual Tensions In Financial Reporting, Yuri Biondi, Jonathan Glover, Karim Jamal, James Ohlson, Stephen Penman, Shyam Sunder, Eiko Tsujiyama
Some Conceptual Tensions In Financial Reporting, Yuri Biondi, Jonathan Glover, Karim Jamal, James Ohlson, Stephen Penman, Shyam Sunder, Eiko Tsujiyama
Shyam Sunder
An Ann-Based Auditor Decision Support System Using Benford's Law, Sukanto Bhattacharya, Dongming Xu, Kuldeep Kumar
An Ann-Based Auditor Decision Support System Using Benford's Law, Sukanto Bhattacharya, Dongming Xu, Kuldeep Kumar
Kuldeep Kumar
While there is a growing professional interest on the application of Benford's law and 'digit analysis' in financial fraud detection, there has been relatively little academic research to demonstrate its efficacy as a decision support tool in the context of an analytical review procedure pertaining to a financial audit. We conduct a numerical study using a genetically optimized artificial neural network. Building on an earlier work by others of a similar nature, we assess the benefits of Benford's law as a useful classifier in segregating naturally occurring (i.e. non-concocted) numbers from those that are made up. Alongside the frequency of …
La Qualificazione Del C.D. "Titolo Sportivo" Nel Trasferimento D'Azienda Nell'ambito Di Procedure Concorsuali, Claudio Sottoriva
La Qualificazione Del C.D. "Titolo Sportivo" Nel Trasferimento D'Azienda Nell'ambito Di Procedure Concorsuali, Claudio Sottoriva
Claudio Sottoriva
Il titolo sportivo è il riconoscimento da parte della FIGC (uno dei compiti di questo organo è quella di organizzare i campionati) delle condizioni tecniche sportive della possibilità di partecipare ad un determinato campionato. Tralasciando i problemi che riguardano le formazioni professionistiche mi soffermerei su quello che è stato specificato dalla giurisprudenza sopratutto nella sentenza del Tar Lazio Sez. ter del 22 settembre 2004, n. 9668 (Napoli/FIGC) in tema di definizione del titolo sportivo. Prima di tutto come si può definire il titolo sportivo: “ il titolo sportivo è una qualità inerente alla posizione di status che questi riveste nei …
Critical Accounting Policy And Estimate Disclosures: Company Response To The Evolving Sec Guidance, Susan B. Hughes, James F. Sander, Jillian K. Snyder
Critical Accounting Policy And Estimate Disclosures: Company Response To The Evolving Sec Guidance, Susan B. Hughes, James F. Sander, Jillian K. Snyder
James F. Sander
In late 2001, soon after numerous financial reporting failures including the much publicized demise of Enron, the SEC began a series of initiatives to improve critical accounting policy (CAP) and critical accounting estimate disclosures included within the MD&A section of Form 10-K. The first announcement, in the form of cautionary guidance, was issued in December 2001. This was followed by a Proposed Rule in 2002, and additional disclosure guidance near the end of 2003. Combined, the guidance required companies to provide information that would help investors understand the impact of estimates, accounting policies and external factors on financial results. Through …
Allowing Financial Reporting Standards To Compete Ii (In Japanese), Shyam Sunder
Allowing Financial Reporting Standards To Compete Ii (In Japanese), Shyam Sunder
Shyam Sunder
No abstract provided.
A Conductor Of Wisdom, An Interview With Professor Ishikawa (In Japanese), Shyam Sunder
A Conductor Of Wisdom, An Interview With Professor Ishikawa (In Japanese), Shyam Sunder
Shyam Sunder
No abstract provided.
Accountants’ Liability To Third Parties For Negligent Misrepresentation: The Search For A New Limiting Principle, J. H. Leibman, Anne Kelly
Accountants’ Liability To Third Parties For Negligent Misrepresentation: The Search For A New Limiting Principle, J. H. Leibman, Anne Kelly
Anne Kelly
Examines the liability of accountants in the United States to third parties for negligent misrepresentation.
What Is The Social In Social Entrepreneurship?, Wee Liang Tan, John Williams, Teck Meng Tan
What Is The Social In Social Entrepreneurship?, Wee Liang Tan, John Williams, Teck Meng Tan
Wee Liang TAN
No abstract provided.
Triple Bottom Line Reporting For Cpas, Steven Mintz
Triple Bottom Line Reporting For Cpas, Steven Mintz
Steven Mintz
There is a growing trend of governmental agencies and non- profit organizations issuing TBL reports. TBL reporting addresses three broad areas affecting society: economic, including financial reporting; ecological, including the environment; and social, including social responsibility. Accountability for the environmental, social, and economic impacts of a com-pany is increasingly becoming a part of every manager’s job. TBL reporting is emerging as an important and necessary part of an organization’s disclosure. TBL is consistent with the broad stakeholder perspective of corporate social responsibility (CSR), which entails reporting to a wider group of stakeholders comprising not only shareholders but also creditors, employees, …
An Investigation Of Voluntary Corporate Greenhouse Gas Emissions Reporting In A Market Governance System: Australian Evidence, Carolyn Windsor
An Investigation Of Voluntary Corporate Greenhouse Gas Emissions Reporting In A Market Governance System: Australian Evidence, Carolyn Windsor
Carolyn Windsor
Purpose – Institutional governance theory is used to explain voluntary corporate greenhouse gas (GHG) reporting in the context of a market governance system in the absence of climate change public policy. This paper seeks to hypothesise that GHG reporting is related to internal organisation systems, external privately promulgated guidance and EU ETS trading.
Design/methodology/approach – A two-stage approach is used. The initial model examines whether firms’ GHG disclosures are associated with internal organisation systems factors: environmental management systems (EMS), corporate governance quality and environmental management committees as well as external private guidance provided by the Global Reporting Initiative (GRI) and …
Financial Statement Analysis: A Trickle-Down Benchmarked Factor Analytic Approach, Chuo-Hsuan Lee, Edward J. Lusk, Michael Halperin
Financial Statement Analysis: A Trickle-Down Benchmarked Factor Analytic Approach, Chuo-Hsuan Lee, Edward J. Lusk, Michael Halperin
Dr. Chuo-Hsuan (Jason) Lee
This study discusses and demonstrates a lean modeling process that is used to identify a parsimonious set of informa- tion essential in Financial Statement Analysis (FSA) for decision making. Although FSA has been widely used to pro- file corporate financial performance, it is still a challenge for financial analysts (FA) to identify relevant profiling in- formation in an effective and timely manner. The purpose of our lean modeling process is to: (1) reduce or eliminate the need for the “over-kill” checking where too many variables are needed to be collected; and (2) in addition to reduce possibly redundant financial variables, …
Clustering Algorithm Identification System Using Wavelet Transform, Philadelphia University
Clustering Algorithm Identification System Using Wavelet Transform, Philadelphia University
Philadelphia University, Jordan
No abstract provided.