Open Access. Powered by Scholars. Published by Universities.®
- Institution
-
- Singapore Management University (41)
- Kennesaw State University (9)
- Eastern Illinois University (6)
- Western Kentucky University (5)
- Andrews University (4)
-
- Marquette University (4)
- Central Washington University (3)
- Cleveland State University (3)
- Morehead State University (3)
- Sacred Heart University (3)
- San Jose State University (3)
- Stephen F. Austin State University (3)
- Ateneo de Manila University (2)
- Montclair State University (2)
- Santa Clara University (2)
- University of Connecticut (2)
- University of Dayton (2)
- University of Richmond (2)
- Boise State University (1)
- Bryant University (1)
- Butler University (1)
- Georgia Southern University (1)
- Georgia State University (1)
- La Salle University (1)
- Liberty University (1)
- Marshall University (1)
- Old Dominion University (1)
- Purdue University (1)
- Roger Williams University (1)
- Southern Methodist University (1)
- Keyword
-
- Financial statements (5)
- Accounting (4)
- Earnings management (4)
- Kentucky (4)
- Accounting/Taxation (3)
-
- Disclosure (3)
- Internal controls (3)
- Account books (2)
- Auditing (2)
- Auditors (2)
- Bowling Green (2)
- Convergence (2)
- Crash risk (2)
- Earnings quality (2)
- Equity incentives (2)
- Ethics (2)
- IFRS (2)
- Refereed Articles (2)
- Risk assessment (2)
- Transparency (2)
- 2011 Accounting scholarship recipients (1)
- Academic dishonesty (1)
- Accountancy degree programme (1)
- Accounting Quality (1)
- Accounting information systems (1)
- Accounting quality (1)
- Accounting standards (1)
- Accounting student performance (1)
- Accounting students (1)
- Accruals quality (1)
- Publication
-
- Research Collection School Of Accountancy (23)
- Knowledge@SMU (17)
- Faculty Publications (10)
- Faculty Articles (9)
- Accounting Faculty Publications (5)
-
- Accounting Faculty Research and Publications (4)
- Faculty Research & Creative Activity (4)
- Manuscript Collection Finding Aids (4)
- All Faculty Scholarship for the College of Business (3)
- Business Faculty Publications (3)
- WCBT Faculty Publications (3)
- Accounting (2)
- Department of Accounting and Finance Faculty Scholarship and Creative Works (2)
- Finance and Accounting Faculty Publications (2)
- Honors Scholar Theses (2)
- Undergraduate Honors Theses (2)
- Accountancy Faculty Publications (1)
- Accountancy Faculty Publications and Presentations (1)
- Accounting Department Faculty Journal Articles (1)
- Accounting Faculty Research (1)
- Accounting Research (1)
- All Oral Histories (1)
- Articles (1)
- Faculty Scholarship (1)
- Federal Publications (1)
- Honors Theses (1)
- Morehead State University Audit Reports (1)
- Morehead State University Financial Summaries Archive (1)
- Morehead State University Operating Budgets Archive (1)
- Purdue Polytechnic Masters Theses (1)
Articles 1 - 30 of 117
Full-Text Articles in Business
Expanding Your Accounting Classroom With Digital Video Technology, Mark Holtzblatt, Norbert Tschakert
Expanding Your Accounting Classroom With Digital Video Technology, Mark Holtzblatt, Norbert Tschakert
Business Faculty Publications
In the past, many activities of accounting professors were restricted or confined by their classroom walls. Bringing in guest speakers, taking students on field trips and teaching students off-campus (either locally or globally) were extraordinary efforts that required significant organization. Today, numerous technological advancements in communication infrastructure, equipment and online tools greatly facilitate such initiatives. Outside experts can now visit the classroom, students can explore or collaborate in distant places and professors can extend the geographical reach of their lessons simply via the means of digital video technology. Based on our 2010 Conference on Teaching and Learning in Accounting (CTLA) …
Year-End Individual Taxation Report, Annette M. Nellen, E. Cook, K. Fava, E. Gershman, J. Hagy, J. Horn, D. Moore, D. Newman, T. Newman, K. Rubin
Year-End Individual Taxation Report, Annette M. Nellen, E. Cook, K. Fava, E. Gershman, J. Hagy, J. Horn, D. Moore, D. Newman, T. Newman, K. Rubin
Faculty Publications
Several actions by Congress and the IRS aimed to reduce improper claims of the earned income tax credit by increasing preparer penalties and due diligence procedures. * Litigation over restricted stock-based compensation focused on the proper date of the stock's market valuation and the effect of company and SEC restrictions on disposition of the stock. * The Tax Court applied the IRS's recent practice of allowing professional gamblers to deduct ordinary and reasonable nonwagering business expenses over their gambling winnings, overturning a 1951 case holding. * The Tax Court also held that limited partners of a limited partnership who perform …
Earnings Management Among Firms During The Pre-Sec Era: A Benford's Law Analysis, Jeffrey Archambault, Marie E. Archambault
Earnings Management Among Firms During The Pre-Sec Era: A Benford's Law Analysis, Jeffrey Archambault, Marie E. Archambault
Accounting Faculty Research
This paper examines the existence of financial statement manipulation in the U.S. during a time period when many of the current motivations did not exist. The study looks for types of manipulations that would be motivated by the pre-SEC operating environment. To examine this issue, a sample of U.S. firms from the 1915 Moody's Analyses of Investments is divided into industrial firms, railroads, and utilities. The railroad and utility companies faced rate regulatiori during this time period, providing incentives to manipulate the financial reports so as to maximize the rate received. Industrial firms were not regulated. These companies wanted to …
How Much Do Study Habits, Skills, And Attitudes Affect Student Performance In Introductory College Accounting Courses?, Darwin D. Yu
How Much Do Study Habits, Skills, And Attitudes Affect Student Performance In Introductory College Accounting Courses?, Darwin D. Yu
Finance and Accounting Faculty Publications
Background: Financial accounting is a skills course which to a large extent can be best learned through deliberate practice. Teachers implement this by continuously assigning homeworks, encouraging good study habits, asking students to budget time for studying, and generally exhorting students to “work hard”. Aims: This paper examines the impact of “study habits, skills, and attitudes” (SHSAs) on the performance of students in an introductory financial accounting college course. Sample: 395 2nd year business students in a Philippine university. Method: Data related to variables found to have influenced accounting performance in previous researches as well as SHSA variables are collected …
Opportunities And Challenges For The Asset Management Industry, Knowledge@Smu
Opportunities And Challenges For The Asset Management Industry, Knowledge@Smu
Knowledge@SMU
Singapore, with its open economy and stable business environment, is host to some of the world's largest asset management companies. It has been observed, however, that local asset management firms are lagging far behind; somehow unable to capitalise on the same opportunities available to the global giants. Speaking at a conference organised by SMU's Centre for Asset Securitisation and Management in Asia, a panel of industry experts shared their views on what it would take to get both local and Asia-based firms into the big league.
W.E. Bowers Ans Associates, Inc. Financial Operations Manual For Construction Cost Accounting, Stephen E. Brown
W.E. Bowers Ans Associates, Inc. Financial Operations Manual For Construction Cost Accounting, Stephen E. Brown
Purdue Polytechnic Masters Theses
W.E. Bowers and Associates, Inc. typically hires experienced project managers eager to
diversify their work experience. W.E. Bowers and Associates, Inc. verbally instructs
project managers to properly utilize the companies forms and the processes for financial
management of projects. The verbal training typically occurs in a piecemeal fashion. It
occurs only when a new project manager asks
“How To” perform specific tasks. The
project managers all come with different backgrounds and with different backgrounds,
come different business management strategies. The creation of this financial operations
manual will aid in the training of project managers and provide the company with a …
Designing A More Efficient And Fairer Tax System, Knowledge@Smu
Designing A More Efficient And Fairer Tax System, Knowledge@Smu
Knowledge@SMU
A competent tax system should meet an economy's fiscal needs, but that cannot exist without a tax design that understands, pre-empts, and ultimately shapes human behaviours. Drawing from the UK's Mirrlees Review, Richard Blundell, research director at the London-based Institute of Fiscal Studies, delivered a lecture at Singapore Management University's School of Economics on the principles of the tax reform, and the challenges that await governments in formulating a coherent and economically efficient tax structure.
The Effect Of Information Quality On Liquidity Risk, Jeffrey Ng
The Effect Of Information Quality On Liquidity Risk, Jeffrey Ng
Research Collection School Of Accountancy
I investigate whether information quality affects the cost of equity capital through liquidity risk. Liquidity risk is the sensitivity of stock returns to unexpected changes in market liquidity; recent asset pricing literature has emphasized the importance of this systematic risk. I find that higher information quality is associated with lower liquidity risk and that the reduction in cost of capital due to this association is economically significant. I also find that the negative association between information quality and liquidity risk is stronger in times of large shocks to market liquidity.
In Search Of A Different Accounting Graduate: Entry-Point Determinants Of Students’ Performance In An Undergraduate Accountancy Degree Programme In Singapore, Poh Sun Seow, Pan, Gary, Siok Wan Joanne Tay
In Search Of A Different Accounting Graduate: Entry-Point Determinants Of Students’ Performance In An Undergraduate Accountancy Degree Programme In Singapore, Poh Sun Seow, Pan, Gary, Siok Wan Joanne Tay
Research Collection School Of Accountancy
This study investigates the association of prior academic achievement, admission interview, critical thinking, mathematical aptitude, gender and age with successful academic performance in an undergraduate accountancy degree programme at a Singapore university. The purpose of revisiting the determinants of academic performance is twofold: firstly, university accounting education in Singapore has changed greatly since Koh and Koh’s earlier study (1999), so this study examines if determinants previously identified as significant continue to be so in the new setting; secondly, the study tests the usefulness of admission interview in identifying applicants who achieve subsequent academic success. All the data on students’ performance …
Supporting Global Metals Markets: The Role Of The London Metals Exchange, Knowledge@Smu
Supporting Global Metals Markets: The Role Of The London Metals Exchange, Knowledge@Smu
Knowledge@SMU
Most people would expect automobiles and electronics, comprised of many important metal parts, to be sold at relatively stable prices. Little do consumers appreciate, however, the backend market mechanisms that keep these prices stable. A prospective car buyer does not have to monitor his or her dream car's daily price fluctuations, for example, precisely because the parts that go into its manufacture maintain steady prices. This is, in part, the doing of metal exchanges that regulate the demand and supply of metals. Liz Milan, managing director of the London Metals Exchange Asia, explained this and more at a seminar organised …
Predictions For Protection: A System To Measure And Detect Asset Bubbles, Knowledge@Smu
Predictions For Protection: A System To Measure And Detect Asset Bubbles, Knowledge@Smu
Knowledge@SMU
Millions of lives can be ruined with the bursting of economic bubbles. Just in the past two decades alone, the world has had the misfortune of witnessing two such incidents; first with the dot-com burst, and then most recently, with the housing and sub-prime crisis that led to a global recession. While there is reportedly no cure for the greed, economists have made strides to identify and predict bubbles – thereby paving the way for institutional stopgaps that could well prevent a financial crisis.
Intangible Investments And The Pricing Of Corporate Sga Expenses, Rongbing Huang, Gim S. Seow, Joe S. Shangguan
Intangible Investments And The Pricing Of Corporate Sga Expenses, Rongbing Huang, Gim S. Seow, Joe S. Shangguan
Faculty Articles
This study examined whether the market fully prices the reported Selling, General, and Administrative (SGA) expenses when this item includes an intangible investment component. For a sample of intangible investment-intensive firms, we showed that their SGA expenses benefit future operating performances. Evidence suggests some degree of market inefficiency in the pricing of SGA expenses and the intangible investment component. Furthermore, the financial analysts do not appear to appreciate fully the future benefits of the component in their earnings forecasts. Finally, the pertinent disclosures in firms’ annual reports are so inadequate as to attenuate the market mispricing, suggesting a significant room …
Decision Support Systems For Strategic Dispute Resolution, Anurag Agarwal, Sridhar Ramamoorti, Vaidyanathan Jayaraman
Decision Support Systems For Strategic Dispute Resolution, Anurag Agarwal, Sridhar Ramamoorti, Vaidyanathan Jayaraman
Faculty Articles
Disputes and lawsuits are quite common in business and are often a source of significant liabilities. We conjecture that measurement challenges and lack of adequate analysis tools have greatly inhibited the ability of the General Counsel's offices in selecting the best mode for the resolution (i.e. litigation vs. out-of-court settlement) of business conflicts and disputes. Easily quantified direct costs (e.g., out-of-pocket expenses related to pursuing and defending against litigation) tend to be considered, whereas the more difficult-to-quantify indirect risks and costs (e.g., damaged relationships with customers and potential alliance partners, including reputational harm) which may be quite significant, tend to …
A Visualization Of Teaching The Indirect Method For Computing Cash From Operations, Poh Sun Seow
A Visualization Of Teaching The Indirect Method For Computing Cash From Operations, Poh Sun Seow
Research Collection School Of Accountancy
The Statement of Cash Flows (SCF) complements the Statement of Financial Position and the Statement of Comprehensive Income by explaining where the cash came from (cash receipts) and how the cash was spent (cash payments) (Harrison Jr. et al. 2011; Powers and Needles Jr. 2010). International Accounting Standard (IAS) 7 requires companies to classify cash flows during the accounting period according to operating, investing and financing activities (International Accounting Standards Board 2010). IAS 7 also requires companies to report net cash flows from operating activities using either the direct method or the indirect method (International Accounting Standards Board 2010).
Most …
Board Reputation And Financial Reporting Quality, Dan Segal
Board Reputation And Financial Reporting Quality, Dan Segal
Research Collection School Of Accountancy
This study uses a new measure of board reputation that is based on the market value of other companies on which board members serve, and examines whether board reputation has a causal effect on monitoring as reflected in financial statement reporting quality. A negative causal effect is expected if reputable directors are ineffective monitors because they are too busy or they choose to cater to management, whereas a positive causal effect is expected if reputable directors are more experienced and subject to significant reputation penalties in the case of a financial reporting failure. An alternative explanation is that reputation does …
The Impact Of Ifrs On Accounting Quality In A Regulated Market: An Empirical Study Of China, Chunhui Liu, Lee J. Yao, Nan Hu, Ling Liu
The Impact Of Ifrs On Accounting Quality In A Regulated Market: An Empirical Study Of China, Chunhui Liu, Lee J. Yao, Nan Hu, Ling Liu
Research Collection School Of Computing and Information Systems
As more countries consider the adoption of International Financial Reporting Standards (IFRS) that are based on practices prevalent in the English-speaking countries with free markets, it’s increasingly important to understand the impact of IFRS on countries of different institutional, economic, and political environments. This article reports a study that examines the impact of IFRS on accounting quality in a regulated market, China, where new substantially IFRS-convergent accounting standards became mandatory for listed firms in 2007. Accounting quality is examined for the period 2005 to 2008 with only firms mandated to follow the new standards. The empirical results generally indicate that …
Fennell Collection, 1869-1957 (Mss 348), Manuscripts & Folklife Archives
Fennell Collection, 1869-1957 (Mss 348), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Collection 348. Account books of Cynthiana Horse Boot Company; materials related to Kentucky Hemp Brake Company of Cynthiana, Kentucky; correspondence of Cynthiana attorneys Chester M. Jewett, J. J. Osborne, William J. Osborne, McCauley C. Swinford, and William Wilson Van Deren.
Students Perceptions Of Cheating In Online Business Courses, Michael P. Watters, Paul J. Robertson, Renae K. Clark
Students Perceptions Of Cheating In Online Business Courses, Michael P. Watters, Paul J. Robertson, Renae K. Clark
School of Accountancy Faculty Publications and Presentations
Accounting majors enrolled in business courses at two different universities were asked to complete a survey questionnaire pertaining to cheating in online business courses. Specifically, students majoring in Accounting were asked about their awareness online business courses as well as their opinions regarding the credibility of online courses and the effectiveness of different techniques that may be used to prevent cheating. Forty-six percent of students indicated that they had knowledge of students receiving help with an online exam/quiz. Overall, 75 percent of respondents indicated that the most effective technique to prevent cheating on online exams/quizzes is the use of random …
How The Mindless Growth Mantra Of Modern Economics Is Failing Us, Knowledge@Smu
How The Mindless Growth Mantra Of Modern Economics Is Failing Us, Knowledge@Smu
Knowledge@SMU
As the world ponders the possibility of yet another global recession, one economist has offered up, instead, a critical view of the fundamental flaws within a system so caught up with consumption that a second wave recession would seem more intentional than unnerving. In 'The End of Progress: How modern economics has failed us', author Grame Maxton takes readers through a re-examination of 'the invisible hand' and puts forth several radical ideas for how the world economy may repair itself.
Exposure Draft On Revenue Recognition: Tax Compliance Costs, Teng Aun Khoo, Kai Guan Tan
Exposure Draft On Revenue Recognition: Tax Compliance Costs, Teng Aun Khoo, Kai Guan Tan
Research Collection School Of Accountancy
Effect of ED on Revenue Recognition on Tax Compliance Costs
Cfos Versus Ceos: Equity Incentives And Crashes, Jeong-Bon Kim, Yinghua Li, Liandong Zhang
Cfos Versus Ceos: Equity Incentives And Crashes, Jeong-Bon Kim, Yinghua Li, Liandong Zhang
Research Collection School Of Accountancy
Using a large sample of U.S. firms for the period 1993-2009, we provide evidence that the sensitivity of a chief financial officer's (CFO) option portfolio value to stock price is significantly and positively related to the firm's future stock price crash risk. In contrast, we find only weak evidence of the positive impact of chief executive officer option sensitivity on crash risk. Finally, we find that the link between CFO option sensitivity and crash risk is more pronounced for firms in non-competitive industries and those with a high level of financial leverage.
Beta Alpha Psi Newsletter [Volume 1, Issue 1], School Of Accountancy, Georgia Southern University
Beta Alpha Psi Newsletter [Volume 1, Issue 1], School Of Accountancy, Georgia Southern University
School of Accountancy Publications (2011)
No abstract provided.
Generational Differences Of Personal Values Of Business Students, Don Giacomino, Jill Brown, Michael Akers
Generational Differences Of Personal Values Of Business Students, Don Giacomino, Jill Brown, Michael Akers
Accounting Faculty Research and Publications
This paper examines the values and value systems of business students from a private mid-western university using the Rokeach Value Survey and the Musser and Orke Typology of Personal Values. The findings of this study are compared with the results of studies in the latter part of the 1990’s and early 2000 in order to provide some insights regarding generational differences. There is evidence of changes in several individual variables during the past decade. For example, the value with the greatest change is National Security. Students in 2010 place more importance on this value than did the students in 1998. …
The Role Of Reputable Auditors And Underwriters In The Design Of Bond Contracts, Yun Lou, Florin. Vasvari
The Role Of Reputable Auditors And Underwriters In The Design Of Bond Contracts, Yun Lou, Florin. Vasvari
Research Collection School Of Accountancy
The authors empirically test the certification hypothesis by studying the roles of reputableauditors and bank underwriters in the design of bond contracts. The certification hypoth-esis suggests that reputable capital market intermediaries can credibly communicate insideinformation to outside investors, thereby helping improve financing terms for firms thatraise external funding. Consistent with this hypothesis, the authors provide evidence thatreputable auditors and underwriters help corporate bond issuers obtain lower bond yields.The effect of reputable auditors on the yields is greater than that of reputable underwritersin terms of economic magnitude and significance, consistent with auditors’ multiple roles asinformation intermediaries, monitors, and insurance providers. The …
Comprehensive Income Reporting: Fasb Decides Location Matters, Dennis Chambers
Comprehensive Income Reporting: Fasb Decides Location Matters, Dennis Chambers
Faculty Articles
The article reports on Accounting Standards Update (ASU) 2011-05 issued by the Financial Accounting Services Board (FASB) in June 2011. It states that the standard requires all companies to report comprehensive income and components either in one continuous statement or in two separate, but consecutive, net income and other comprehensive income statements.In both cases, companies must reportedly now report in an income statement-type location for total comprehensive income.
Building Structured Products: Like Manufacturing A Complex, Abstract Car, Knowledge@Smu
Building Structured Products: Like Manufacturing A Complex, Abstract Car, Knowledge@Smu
Knowledge@SMU
The inner workings of structured financial products and the structured products industry might seem complicated to outsiders looking in. After all, regulatory restrictions, quantitative financial modelling, and foreign exchange options are not exactly universally understood commonplace terms. Industry insiders at a Lee Kong Chian School of Business Public Lecture say, however, that an appreciation for this seemingly complex domain is more about attitude than aptitude.
Experiential Learning Via An Innovative Inter-University Ifrs Student Video Competition, Mark Holtzblatt
Experiential Learning Via An Innovative Inter-University Ifrs Student Video Competition, Mark Holtzblatt
Business Faculty Publications
This paper reports on the results of an innovative IFRS Student Video Competition conducted between the authors' universities in the autumn 2009 semester. The competition provided an experiential learning opportunity for 57 graduate level students. A total of 46 recognized accounting standard-setters, partners, professors and other experts were identified, contacted and interviewed. Numerous communication technologies enabled this collaborative venture to connect the expert interviewees to the student interviewers. The end result was the creation of a series of videos on IFRS, each of 10 to 15 minutes in length, available on an educational Vimeo.com channel for the benefit of students …
Analyst Characteristics, Timing Of Forecast Revisions, And Analyst Forecasting Ability, Yongtae Kim, Gerald J. Lobo, Minsup Song
Analyst Characteristics, Timing Of Forecast Revisions, And Analyst Forecasting Ability, Yongtae Kim, Gerald J. Lobo, Minsup Song
Accounting
We first examine whether analysts with certain characteristics that prior research has identified are related to superior forecasting ability systematically time their forecast revisions later in the fiscal quarter. We then examine whether this superior ability persists after controlling for this timing advantage by using relative forecast error, a measure that largely eliminates the timing advantage of recent forecasts. Using a sample of quarterly earnings forecast revisions over the 20-year period from 1990 to 2009, we find that analysts with more firm-specific and general experience and more accurate prior-period forecasts, analysts employed by larger brokerage firms, and analysts who follow …
Information Technology In The Undergraduate Accounting Curriculum, Dana Hermanson, Mary C. Hill, Daniel M. Ivancevich
Information Technology In The Undergraduate Accounting Curriculum, Dana Hermanson, Mary C. Hill, Daniel M. Ivancevich
Faculty Articles
This study examines the extent to which undergraduate accounting programs are integrating information technology (IT) across the curriculum. Based on responses from nearly 70 accounting programs, respondents believe that integrating IT into the curriculum is important, but (1) few departments have an IT policy, (2) coverage of general IT topics is minor to moderate, and (3) student usage of computer applications is fairly low. The main technical barriers to IT integration are inadequate lab personnel and continual changes in technology.
Effects Of National Culture On Earnings Quality Of Banks, Chee Yeow Lim, Kanagaretnam Kiridaran, Gerald J. Lobo
Effects Of National Culture On Earnings Quality Of Banks, Chee Yeow Lim, Kanagaretnam Kiridaran, Gerald J. Lobo
Research Collection School Of Accountancy
We examine the relation between four dimensions of national culture and earnings quality of banks using a sample of banks from 39 countries. Our main analysis, which focuses on the pre-financial crisis period 1993–2006, indicates that banks in high individualism, high masculinity, and low uncertainty avoidance societies manage earnings to just-meet-or-beat the prior year's earnings. In tests of income smoothing through loan loss provisions, we find that banks in high individualism, high power distance, and low uncertainty avoidance societies report smoother earnings. Our exploratory analysis of the effects of national culture on accounting outcomes during the financial crisis period 2007–2008 …