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Full-Text Articles in Business
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 …
A U.S. Manager's Guide To Differences Between Ifrs And U.S. Gaap, James F. Sander, Susan B. Hughes
A U.S. Manager's Guide To Differences Between Ifrs And U.S. Gaap, James F. Sander, Susan B. Hughes
James F. Sander
International Financial Reporting Standards (IFRS) are now required for consolidated financial reports for all European Union exchange-listed companies. Officials estimated that for 2005, the initial year of EU adoption, 8,000 financial statements were prepared in accordance with IFRS for the first time. Other countries have also adopted IFRS or IFRS-equivalent financial reporting standards. IFRS differ from U.S. Generally Accepted Accounting Principles (GAAP) in many key areas. The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) are working on various convergence projects designed to reduce or eliminate differences between the two sets of reporting standards. But existing …
The Impact Of Cultural Environment On Entry-Level Auditors’ Abilities To Perform Analytical Procedures, James F. Sander, Susan B. Hughes, Scott D. Higgs, Charles P. Cullinan
The Impact Of Cultural Environment On Entry-Level Auditors’ Abilities To Perform Analytical Procedures, James F. Sander, Susan B. Hughes, Scott D. Higgs, Charles P. Cullinan
James F. Sander
We focus on the impact of three of Hofstede’s cultural dimensions, power distance, uncertainty avoidance, and individualism, on the results of analytical procedures conducted by entry-level auditors in Mexico and the U.S. Analytical procedures are ideal for this research as they require auditors to use professional judgment and appropriate levels of professional skepticism, abilities related to all three cultural characteristics. We find no other study investigating the impact of culture on the application of auditing procedures similar across the studied cultures. We find cultural characteristics do not affect the participants’ abilities to predict income statement balances, but they may influence …
The Effect Of Teaching Methods On Examination Performance And Attitudes In An Introductory Financial Accounting Course, Joseph Marcheggiani, Karel A. Updyke, James F. Sander
The Effect Of Teaching Methods On Examination Performance And Attitudes In An Introductory Financial Accounting Course, Joseph Marcheggiani, Karel A. Updyke, James F. Sander
James F. Sander
This article describes a study in which a group-Socratic teaching method and an interactive lecture style were compared for their effect on students' examination performance in an introductory financial accounting course. The effect of teaching method on students' attitudes toward the accounting profession and the course was also analyzed. An ANOVA design was used to test for differences between experimental and control groups of undergraduate students. The results provide no evidence that either method of instruction results in significantly higher scores on examinations; nor was there any statistically significant difference in attitudes toward the accounting profession or the course.
The Extent Of Convergence And Consistency Between Ifrs And Us Gaap Net Income, James Sander, Susan Hughes
The Extent Of Convergence And Consistency Between Ifrs And Us Gaap Net Income, James Sander, Susan Hughes
James F. Sander
No abstract provided.
Assessing The Impact Of Ifrs Adoption: Findings And Implications For Form 20-F Users, James Sander, Susan Hughes
Assessing The Impact Of Ifrs Adoption: Findings And Implications For Form 20-F Users, James Sander, Susan Hughes
James F. Sander
No abstract provided.
New Developments In Accounting, James Sander
Are Ifrss And Us Gaap Converging? Preliminary Evidence From Three European Union Countries, James Sander, Susan Hughes
Are Ifrss And Us Gaap Converging? Preliminary Evidence From Three European Union Countries, James Sander, Susan Hughes
James F. Sander
No abstract provided.
The Impact Of Cultural Environment On Students' Abilities To Perform Analytical Procedures, James Sander, Susan Hughes, Charles Cullinan, Scott Higgs
The Impact Of Cultural Environment On Students' Abilities To Perform Analytical Procedures, James Sander, Susan Hughes, Charles Cullinan, Scott Higgs
James F. Sander
No abstract provided.
Lobbying The Iasb: Evidence From Comment Letters Submitted In Response To Ed 3 And Proposed Amendments To Change Reporting For Business Combinations, James Sander
James F. Sander
No abstract provided.
Do Environmental Disclosures In U.S. Annual Reports Differ By Environmental Performance?, James Sander, Susan Hughes, Joanna Reier
Do Environmental Disclosures In U.S. Annual Reports Differ By Environmental Performance?, James Sander, Susan Hughes, Joanna Reier
James F. Sander
No abstract provided.