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Full-Text Articles in Business
Applicability Of Blockchain Technology To The Normal Accounting Cycle, Williams Kwasi Peprah Ph.D., Reynaldo P. Abas Jr., Akwasi Ampofo
Applicability Of Blockchain Technology To The Normal Accounting Cycle, Williams Kwasi Peprah Ph.D., Reynaldo P. Abas Jr., Akwasi Ampofo
Faculty Publications
Blockchain technology is a distributed, unchangeable ledger that makes recording transactions and managing assets in a business network much easier and now a type of accounting software concerned with the transfer of asset ownership and the maintenance of an accurate financial ledger. Despite the numerous benefits of blockchain technology, there is no study on the applicability of blockchain technology to the normal accounting cycle in emerging economies in Africa. Thus, this paper provides general insights on how blockchain technology may be used in the normal accounting cycle in West Africa. The study adopted a qualitative research method and content analysis …
Internal Control: The Human Risk Factor, Annetta M. Gibson
Internal Control: The Human Risk Factor, Annetta M. Gibson
Faculty Publications
EUD orientation for new Union and Conference officers, August 28 - September 1, 2017
The Care And Keeping Of Receivables And Payables, Annetta M. Gibson
The Care And Keeping Of Receivables And Payables, Annetta M. Gibson
Faculty Publications
Presentation for the WAD Quinquennial Division - Wide Council, July 3, 2017
Presenting Financial Information In An Understandable Way, Annetta M. Gibson
Presenting Financial Information In An Understandable Way, Annetta M. Gibson
Faculty Publications
Presentation for the SPD 2017 Business Professional ConventionMay 17, 2017
Internal Control: The Human Risk Factor, Annetta M. Gibson
Internal Control: The Human Risk Factor, Annetta M. Gibson
Faculty Publications
Presentation for the SPD new CFO orientation program, May 15, 2017
Internal Control: It's More Than A Locked Safe, Annetta M. Gibson
Internal Control: It's More Than A Locked Safe, Annetta M. Gibson
Faculty Publications
Presentation for the NAD orientation for new treasurers, March 30, 2016
Reading And Interpreting A Financial Statement, Annetta M. Gibson
Reading And Interpreting A Financial Statement, Annetta M. Gibson
Faculty Publications
Presentation for Treasurers, North American Division, March 29, 2016
A Bridge To Nowhere And Other Financial Issues, Annetta M. Gibson
A Bridge To Nowhere And Other Financial Issues, Annetta M. Gibson
Faculty Publications
PowerPoint presentation for the Lake Union Trust Services Seminar, October 19-22, 2014
Here Comes The Auditor!, Annetta M. Gibson
Here Comes The Auditor!, Annetta M. Gibson
Faculty Publications
A slide presentation given at the Inter-American Division Seminar in August of 2014
Cash And Internal Controls For Sda Organizations, Annetta M. Gibson
Cash And Internal Controls For Sda Organizations, Annetta M. Gibson
Faculty Publications
Presentation for Treasurers, Euro-Asia Division, Jul17, 2013
An Introduction To Fund Accounting, Annetta M. Gibson
An Introduction To Fund Accounting, Annetta M. Gibson
Faculty Publications
Presentation for treasurers, Euro-Asia Division, July 16, 2013
Assessing Audit Risk, Annetta M. Gibson
Assessing Audit Risk, Annetta M. Gibson
Faculty Publications
Presentation for the General Conference Auditing Service meeting, San Diego, California, June 20, 2011.
Cash Flow Management For Sda Organizations, Annetta M. Gibson
Cash Flow Management For Sda Organizations, Annetta M. Gibson
Faculty Publications
A presentation on managing cash flow in SDA organizations. Given to the East Central Africa Division on March, 2011.
Internal Controls For Sda Organizations: Conferences, Unions And Churches, Annetta M. Gibson
Internal Controls For Sda Organizations: Conferences, Unions And Churches, Annetta M. Gibson
Faculty Publications
A presentation on internal control systems, presented to the East Central Africa Division in March of 2011.
Ceo Demographics And Accounting Fraud: Who Is More Likely To Rationalize Illegal Acts?, Carmelita J. Troy, Ken G. Smith, Madeline A. Domino
Ceo Demographics And Accounting Fraud: Who Is More Likely To Rationalize Illegal Acts?, Carmelita J. Troy, Ken G. Smith, Madeline A. Domino
Faculty Publications
This article proposes that key CEO demographic factors reflect alternative modes of rationalizing the choice to engage in and/or facilitate accounting fraud. Specifically the authors theorize that younger, less functionally experienced CEOs and CEOs without business degrees will be more likely to rationalize accounting fraud as an acceptable decision. Based on a sample of 312 fraud-committing and control firms, the study finds support for the authors’ predictions. It also finds that CEO stock options (a form of executive equity incentive) also predict fraud, and that this relationship is not moderated by CEO demographics. The study thus extends upper echelon theory …
Financial Statement Overview: Ferreting Out The Secrets, Annetta M. Gibson
Financial Statement Overview: Ferreting Out The Secrets, Annetta M. Gibson
Faculty Publications
A presentation for the Lake Union Conference on how to analyze financial statements
Current Issues In Accounting: Will London Rule The Accounting World?, Annetta M. Gibson
Current Issues In Accounting: Will London Rule The Accounting World?, Annetta M. Gibson
Faculty Publications
A presentation on the Converging U.S. GAAP and International GAAP (IFRS)
An Introduction To Fund Accounting, Annetta M. Gibson
An Introduction To Fund Accounting, Annetta M. Gibson
Faculty Publications
Presentation for the treasurers, Inter-American Division, October 19 and 20, 2009
Exploring Accounting Fraud In The Subsidiary Environment, Carmelita J. Troy, Madeline Ann Domino, Steven P. Landry
Exploring Accounting Fraud In The Subsidiary Environment, Carmelita J. Troy, Madeline Ann Domino, Steven P. Landry
Faculty Publications
This research explores accounting fraud in the subsidiary environment. Utilizing institutional theory, we propose that the subsidiary environment provides an opportune setting and vehicle for individuals to commit accounting fraud. While a growing body of literature exists on accounting fraud, minimal work has focused on the role of the subsidiary in accounting fraud, as reported by the Securities and Exchange Commission (SEC). We sample companies for which the SEC has documented accounting fraud in their enforcement releases. We then analyze the related SEC documents to determine to what extent, if any, a subsidiary is involved in the accounting fraud. Our …
Truth Or Consequences: A Study Of Critical Issues And Decision Making In Accounting, Annetta M. Gibson, Albert H. Frakes
Truth Or Consequences: A Study Of Critical Issues And Decision Making In Accounting, Annetta M. Gibson, Albert H. Frakes
Faculty Publications
This study applies a theoretical framework, the theory of reasoned action, to the examination of unethical decision making in job-related situations encountered by CPAs. A survey methodology was employed in which respondents were asked to use both self-reported and randomized response techniques for reporting unethical behavior. The results indicate that individuals are unwilling to accurately report either unethical behavior or intention, particularly in situations where there is no question as to the unacceptability of the action or the potential penalty as presented in the AICPA Code of Professional Conduct. Implications for the accounting profession and research are discussed.