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Articles 1 - 13 of 13
Full-Text Articles in Business
The Scarcity Of Women As Certified Public Accountants (Cpas), Precious Williams
The Scarcity Of Women As Certified Public Accountants (Cpas), Precious Williams
McCabe Thesis Collection
By researching different sources regarding the accounting profession, the research will give readers an in depth understanding of the shortage of women as Certified Public Accountants (CPAs). Some examples of jobs in the accounting profession are accounting professors, Certified Public Accountants (CPAs), Certified Managerial Accountants (CMA's) and business accountants. It takes plenty of time and determination to become a CPA and a CMA. Many women are apprehensive of the challenges involved in becoming an accountant. Women who have persevered can obtain a career in the accounting profession. This thesis is based on materials that show women as CPAs. It also …
Your I.R.A. And You, Jacob Brent Hawkins
Your I.R.A. And You, Jacob Brent Hawkins
Undergraduate Honors Capstone Projects
After thorough discussions with my senior academic advisor, Dr. Grange, and the Honors advising department, I decided to conduct my honors senior project on a topic that involved both my educational training and my professional activities. The project addresses the issue that most students outside the college of business do not understand investments. For the past 3 years I have been employed as an intern with Northwestern Mutual Financial Network. In this capacity I have had opportunities to meet with a wide variety of students looking for financial and investment advice. I observed that there was a general lack of …
Using Topside Journal Entries To Conceal Fraud, Jordan Ray Marshall
Using Topside Journal Entries To Conceal Fraud, Jordan Ray Marshall
Chancellor’s Honors Program Projects
No abstract provided.
Diseño Del Sistema De Control Interno Para El Área Contable En El Municipio De Chía - Cundinamarca, Claudia Marcela Mora Moreno, Jairo Cruz Salamanca
Diseño Del Sistema De Control Interno Para El Área Contable En El Municipio De Chía - Cundinamarca, Claudia Marcela Mora Moreno, Jairo Cruz Salamanca
Contaduría Pública
No abstract provided.
Rules-Based Vs. Principles-Based Accounting Standards: Analyzing The Impact Of Amending Apb No. 18 To A Principles-Based Standard, Jodi E. Ferring
Rules-Based Vs. Principles-Based Accounting Standards: Analyzing The Impact Of Amending Apb No. 18 To A Principles-Based Standard, Jodi E. Ferring
Presidential Scholars Theses (1990 – 2006)
In the above analysis I considered the impact of amending APB No. 18 to a principles-based standard upon implementation, accounting objectives, and management manipulation. The analysis has uncovered both positive and negative aspects to a change in the accounting standards setting process. Implementation would be more costly and require more resources due to applying judgment instead of objective tests. Accounting objectives of comparability and reliability could arguably be improved assuming implementation is accurate. Principles-based accounting standards would not significantly improve consistency. Management structuring of transactions could be decreased assuming accurate implementation. The analysis has discovered that the potential success of …
The Effect Of The Implicit Theory Of Integrity On An Internal Auditor's Asessment Of Management Fraud Risk, Stephanie F. Watson
The Effect Of The Implicit Theory Of Integrity On An Internal Auditor's Asessment Of Management Fraud Risk, Stephanie F. Watson
LSU Doctoral Dissertations
The purpose of this research project is to determine whether the implicit theory of integrity, a theory from the social psychology literature that predicts how social judgments and decisions are made, can explain internal auditors’ decisions. The implicit theory (Dweck and Leggett 1988) states that there are two types of people: (1) entity theorists and (2) incremental theorists. Entity theorists form strong inferences from observed behavior that are used to predict future behavior. Incremental theorists, on the other hand, do not infer characteristics from behavior, and therefore, do not attempt to predict future behavior. In an internal auditing context, the …
Internal Revenue Service Restructuring And Reform Act Of 1998: A Test Of New Public Management, William Meriwether Vandenburgh
Internal Revenue Service Restructuring And Reform Act Of 1998: A Test Of New Public Management, William Meriwether Vandenburgh
LSU Doctoral Dissertations
The enactment of the 1998 Internal Revenue Service (IRS) Reform Act resulted directly from perceived lapses in the federal taxation administration, which was publicly highlighted in Congressional hearings. Congress reacted by fundamentally altering the IRS’s implementation of the Internal Revenue Code (for the first time since 1952). The Joint Committee on Taxation noted that the overall objective of the 1998 IRS Reform Act was to have “a well-run IRS [which] is critical to the operation of our tax system.” From a public administration paradigm, the IRS moved from a traditional tax management methodology to a New Public Management (NPM) methodology. …
The Effect Of Program Commitment On The Degree Of Participative Congruence And Managerial Performance In A Budgeting Setting, Kevin T. Breaux
The Effect Of Program Commitment On The Degree Of Participative Congruence And Managerial Performance In A Budgeting Setting, Kevin T. Breaux
LSU Doctoral Dissertations
The purpose of this research endeavor is to investigate the effect that the degree of participative congruence has on the relationship between program commitment and managerial performance. The degree of participative congruence (Clinton and Hunton 2001) is a new measure of participation designed to determine the amount of congruence between the perceived need for participation and the degree of participation allowed. This study used a questionnaire to evaluate the antecedents of and effects of the degree of participative congruence (DPC) in a budgeting setting. In order to investigate these effects, the questionnaire was mailed to a sample of 1,500 AICPA …
Do Speculative Short Sellers Detect Earnings Management?, Yan Zhang
Do Speculative Short Sellers Detect Earnings Management?, Yan Zhang
LSU Doctoral Dissertations
This paper examines empirically whether sophisticated speculative short sellers can detect earnings management by targeting stocks with large income-increasing discretionary accruals and high total accruals. Prior research indicates that total accruals are overpriced and this overpricing is largely attributable to the mispricing of discretionary accruals. Recent studies show that neither auditors nor financial analysts utilize information in accruals. Using samples of 11,537 firm-quarter observations and 5,118 firm-year observations for 1,146 12/31 non-financial NYSE firms from 1992 to 1999, I find supporting evidence those speculative short sellers can detect earnings management using financial accounting information disclosed in 10-Q and 10-K report. …
Sox In The Boardroom: The Impact Of Sarbanes-Oxley 2002 On The Corporate Reporting Of The Fortune Fifty, Angela Boedeker
Sox In The Boardroom: The Impact Of Sarbanes-Oxley 2002 On The Corporate Reporting Of The Fortune Fifty, Angela Boedeker
Presidential Scholars Theses (1990 – 2006)
When I began this research project I believed that I would find some major differences in reporting between the 2001 and 2002 financial reports of major corporations. My research question was, "What was the impact of the Sarbanes-Oxley Act of 2002 on the corporate reporting of the top 50 corporations in America as identified by Fortune magazine." Each year Fortune magazine lists the top 500 public corporations in American with the rankings based upon revenues. The results of the 2001 financial reports of these corporations led to the 2002 listing in the magazine; the results of the 2002 financial reports …
Sarbanes-Oxley: A Compliance Case Study, Rachel Kass
Sarbanes-Oxley: A Compliance Case Study, Rachel Kass
Presidential Scholars Theses (1990 – 2006)
Sarbanes-Oxley is a piece of legislation passed into law on July 30, 2002 (The Sarbanes Oxley Act of 2002 With Analysis, 2002, p. iii). The act was developed to, " .. . to enhance public company governance, responsibility, and disclosure (p. l)." The official name of the act is Public Company Accounting Reform and Investor Protection Act. The name Sarbanes-Oxley comes from the act's co-sponsors: Senator Paul Sarbanes, D-Maryland and Senator Michael Oxley, R-Ohio. (Callaghan, 2004) The legislation adds requirements for publicly held corporations, not private companies, in the United States regarding internal controls and financial reporting. Sarbanes-Oxley, nicknamed SOX, …
Changes Needed In Sarbanes-Oxley, Jeffrey Alan Halstead Ii.
Changes Needed In Sarbanes-Oxley, Jeffrey Alan Halstead Ii.
Theses and Dissertations
This thesis is a requirement for completion of the Honors Program at Columbus State University . It is to be completed in the final year of the student ' s undergraduate course work at the institution . Its contents must address a controversial topic related to the graduate' s chosen field of study or major. Each student must present his or her argument to a hearing board, which consists of three professors from the related department and the chair of the Honors Program . In order to achieve successful completion of the thesis, the committee must deem that the student …
Perceived Likelihood Of Activity-Based Costing To Succeed In A University Setting, Nazmi Jarrar
Perceived Likelihood Of Activity-Based Costing To Succeed In A University Setting, Nazmi Jarrar
Theses: Doctorates and Masters
The study provides exploratory empirical evidence on the likelihood of Activity Based Costing (ABC) to succeed in a university setting and the association of this success with specific behavioral implementation factors. The study examined perceptions of Edith Cowan University's ABC users and preparers of the likelihood of the system to succeed in the University and their perceptions of eleven behavioral implementation factors identified by previous studies to have significant association with ABC implementation success. Results were analyzed so as to determine the significance of the correlation between the users' and preparers' perceptions of each of the eleven factors and their …