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Articles 10051 - 10080 of 40178
Full-Text Articles in Business
Greensburg, Kentucky, Account Book Collection (Mss 43), Manuscripts & Folklife Archives
Greensburg, Kentucky, Account Book Collection (Mss 43), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Collection 43. Account books of different firms and individuals in Greensburg, Kentucky, including records of general merchandise stores, a hotel, a tailoring shop, the Kentucky Stage Company, and a lodging stable.
Recent Developments In Individual Taxation, Annette M. Nellen, E. Cook, J. Horn, M. Musacchio
Recent Developments In Individual Taxation, Annette M. Nellen, E. Cook, J. Horn, M. Musacchio
Faculty Publications
The article focuses on developments affecting individual taxation in the U.S. It says that the Small Business and Work Opportunity Tax Act of 2007 raised the age requirements for Sec. 1(g) effective for tax years after May 2007. It notes that final regulations on the child and dependent care credit clarify that expenses for a child in kindergarten or higher grades do not qualify for the credit. Recommendations in the report "Reducing the Federal Tax Gap: A Report on Improving Voluntary Compliance" are cited, such as enhancement of taxpayer service.
Cpa Client Bulletin, February 2008, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, February 2008, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practicing Cpa, Vol. 32 No. 2, February 2008, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 32 No. 2, February 2008, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Discretionary Behavior With Respect To The Adoption Of Sfas 142 And The Behavior Of Security Prices, Yoonseok Zang
Discretionary Behavior With Respect To The Adoption Of Sfas 142 And The Behavior Of Security Prices, Yoonseok Zang
Research Collection School Of Accountancy
In June 2001, the Financial Accounting Standards Board (FASB) issued SFAS 142, Goodwill and Other Intangible Assets, which takes a very different approach to how goodwill is accounted for subsequent to the initial recognition. The new statement requires that goodwill no longer be amortized, but instead requires a transitional goodwill impairment (initial impairment loss or IIL) test in the adoption fiscal year and an annual impairment test thereafter. Since SFAS 142 allows firms substantial judgment in the adoption year in determining the amount of impairment loss, this dissertation first examines management discretionary behavior in measuring the IIL. The result shows …
Totty, Leonard, 1812?-1863? (Mss 36), Manuscripts & Folklife Archives
Totty, Leonard, 1812?-1863? (Mss 36), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Collection 36. Account books consisting of a journal of customer's account, 1848-1854, and a ledger, 1848-1858, of Leonard Totty, a general merchant of Doughty's Creek, Warren County, Kentucky.
2007-2008 Financial Summary, Morehead State University. Budget & Financial Planning Office.
2007-2008 Financial Summary, Morehead State University. Budget & Financial Planning Office.
Morehead State University Financial Summaries Archive
2007-2008 Financial Summary of Morehead State University.
An Examination Of Accounting Majors' Ethical Decisions Before And After An Ethics Course Requirement, Violet Rogers, Aileen Smith
An Examination Of Accounting Majors' Ethical Decisions Before And After An Ethics Course Requirement, Violet Rogers, Aileen Smith
Faculty Publications
The increased focus on ethical decision making in the accounting profession has resulted in greater attention being paid to the education of future accountants. Texas is one of the states that requires a State Board approved university course in Accounting Ethics to be on the transcript of prospective CPA candidates. This study reports on research using senior/graduate level accounting majors at a Texas state university before the university course requirement and after the requirement. The survey presented four vignettes for the students to consider (i.e., 2 describe an ethical decision and 2 describe an unethical decision). Students were requested to …
Student Cheating Habits: A Predictor Of Workplace Deviance, Sharron M. Graves
Student Cheating Habits: A Predictor Of Workplace Deviance, Sharron M. Graves
Faculty Publications
Unethical behavior seems to be increasing exponentially in every facet of today's business environment. Property and production deviance are just two of the unethical behaviors exhibited by employees. According to a study conducted by S. Nonis and C. Swift (2001), students who engage in dishonest acts in college classes are more likely to engage in dishonest acts in the workplace. Research conducted during the three year period 2002 - 2005 by Don McCabe in conjunction with The Center for Academic Integrity at Duke University reveals that 70 percent of the 50,000 undergraduate students surveyed admit to some cheating (McCabe 2005). …
Assessing Jit Performance: An Econometric Approach, Adam Maiga
Assessing Jit Performance: An Econometric Approach, Adam Maiga
Faculty Bibliography
This paper uses a sample of 131 just‐in‐time (JIT) firms and their matched non‐JIT firms obtained from Kinney and Wempe with 1977–1995 Compustat data to assess whether the relationship between JIT adoption and firm performance is endogenous. Results indicate a significant positive association between JIT adoption and firm performance and strongly indicate that the decision to adopt JIT is endogenous. We also show that asset productivity, sales growth, and leverage, are important in explaining the effect of JIT adoption on performance and that firm characteristics are an important contributor to unobserved heterogeneity. Furthermore, the econometric analyses in the form of …
An Analysis Of Restatements Due To Errors And Auditor Changes By Fortune 500 Companies, James H. Thompson, Timothy L. Mccoy
An Analysis Of Restatements Due To Errors And Auditor Changes By Fortune 500 Companies, James H. Thompson, Timothy L. Mccoy
All Faculty Scholarship for the College of Business
Events leading to the breakup of Arthur Anderson and Co. included the failure of Enron and other evidence of financial reporting irregularities. Many of these irregularities involved restatement of financial statements due to error. During the last several years, numerous articles in the accounting literature and accounting press have chronicled such restatements and the often associated change in auditor. This paper analyzes restatements due to error and auditor changes made by Fortune 500 companies during 2001 and 2002 in order to assess whether restatements due to error lowered or raised income and whether companies with income-decreasing errors showed a greater …
2008-2009 Operating Budget, Morehead State University. Budget & Financial Planning Office.
2008-2009 Operating Budget, Morehead State University. Budget & Financial Planning Office.
Morehead State University Operating Budgets Archive
2008-2009 Operating Budget of Morehead State University.
In Our Opinion… , December 2008, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
In Our Opinion… , December 2008, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
Newsletters
No abstract provided.
Analysis Of Publishing Patterns In Accounting History Research In Italy, 1990-2004, Lino Cinquini, Alessandro Marelli, Andrea Tenucci
Analysis Of Publishing Patterns In Accounting History Research In Italy, 1990-2004, Lino Cinquini, Alessandro Marelli, Andrea Tenucci
Accounting Historians Journal
In the last decade, an increasing number of analyses of accounting history literature have been undertaken to classify historical research paths and to map the variety of approaches and issues of the discipline in different geographical settings so as to make international comparisons. The paper develops these topics in the Italian context by studying the development of accounting history research (AHR) in the last 15 years. Contributions by Italian authors have been published in international and national specialist journals as well as in more general accounting journals. Other papers have been presented and published in the proceedings of the biannual …
Development Of Accounting In Europe In The Era Of Scientific Management: The Italian Engineering Conglomerate, Ansaldo, 1918-1940, Valerio Antonelli, Trevor Boyns, Fabrizio Cerbioni
Development Of Accounting In Europe In The Era Of Scientific Management: The Italian Engineering Conglomerate, Ansaldo, 1918-1940, Valerio Antonelli, Trevor Boyns, Fabrizio Cerbioni
Accounting Historians Journal
Utilizing archival materials, this paper examines the case of the Genoa-based firm, Ansaldo, which, by the early decades of the 20th century, had emerged as a major force in the inter-related fields of engineering, shipbuilding, and metal and steel manufacture in italy. following financial problems immediately after World War i and during the 1920s, the company was subsequently taken under the umbrella of the italian state's financial holding unit, the institute for industrial reconstruction (iri), in the 1930s. utilizing lewin's theory of change as a framework for investigating change in management accounting, the paper examines the internal and external factors …
Early Books On Investing At The Dawn Of Modern Business In America, Joel E. Thompson
Early Books On Investing At The Dawn Of Modern Business In America, Joel E. Thompson
Accounting Historians Journal
The purpose of this study is to enhance understanding of early investment practices and the role financial and other information played in those practices. The primary method employed is to examine early books on investing published in the U.S. Early authors described stock market operations including manipulations of security prices by the bulls and the bears. Their solution to this manipulation was to educate investors and provide company information, mostly through directories and manuals. This study shows that financial and other information was thought by the authors to be critically important at the time that the securities markets were first …
State And Local Government Accounting In 19th Century America: A Review Of The Literature, Stephanie D. Moussalli
State And Local Government Accounting In 19th Century America: A Review Of The Literature, Stephanie D. Moussalli
Accounting Historians Journal
Although 19th century America offers a natural experiment in government accounting practices and voluminous original records still exist, a review of the literature on the period's state and local government accounting finds few secondary articles and almost no contemporary literature before 1875. After that, reformers, decrying the municipal accounting practices of their time, wrote profusely so that some secondary studies of that literature exist. The governmental financial records of the 1800s varied in quality from excellent to scandalous and would, if properly sampled and described, not only fill the gaps in our knowledge of 19th century government accounting and fiscal …
Accounting Historians Journal, 2008, Vol. 35, No. 1 [Whole Issue]
Accounting Historians Journal, 2008, Vol. 35, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Study Of The Impact Of Special Interest Groups On Major Tax Reform: Agriculture And The 1913 Income Tax Law, Douglas K. Barney, Tonya K. Flesher
Study Of The Impact Of Special Interest Groups On Major Tax Reform: Agriculture And The 1913 Income Tax Law, Douglas K. Barney, Tonya K. Flesher
Accounting Historians Journal
Farmers have benefited from unique tax treatment since the beginning of the income tax law. This paper explores agricultural influences on the passage of the income tax in 1913, using both qualitative and quantitative analysis. The results show that agricultural interests were influential in the development and passage of tax/tariff laws. The percentage of congressmen with agricultural ties explains the strong affection for agriculture. Discussion in congressional debates and in agricultural journals was passionate and patriotic in support of equity for farmers. The quantitative analysis reveals that the percentage farm population was a significant predictor of passage of the 16th …
Contributions Of Joseph Hardcastle To Accounting Theory, George C. Romeo, James J. Mckinney
Contributions Of Joseph Hardcastle To Accounting Theory, George C. Romeo, James J. Mckinney
Accounting Historians Journal
Joseph Hardcastle was one of the foremost authorities on subjects connected with the mathematics of finance and other topics in accounting in the late 19th and early 20th centuries. As a teacher, author, and leader in the profession, he figured prominently in the elevation of accountancy. Hardcastle is relatively unknown in the literature except for having the distinction of scoring the highest grades on the first CPA exam in New York in 1896. However, he was well respected during his time as one of the premier theorists in accounting and was awarded an honorary degree of Master of Letters by …
Academy Of Accounting Historians: Application For 2009 Membership; Application For 2009 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2009 Membership; Application For 2009 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
2007-2008 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.
2007-2008 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.
Morehead State University Audit Reports
2007-2008 Audit Report for Morehead State University.
Earnings Quality And Corporate Governance In Ipo Firms, Mary F. Calegari, M. A. Harjoto
Earnings Quality And Corporate Governance In Ipo Firms, Mary F. Calegari, M. A. Harjoto
Faculty Publications
No abstract provided.
An Investigation Of Real Estate Investment Decision-Making Practices, Edward J. Farragher, Arline Savage
An Investigation Of Real Estate Investment Decision-Making Practices, Edward J. Farragher, Arline Savage
Accounting
This survey investigation reports on the investment decision-making processes used by equity investors in real estate. The survey covers the entire investment decision-making process, from setting strategy to auditing operating performance. Respondents identify the most important stages of the process as searching for investment opportunities, forecasting expected returns, and evaluating forecasted returns. Most believe that individual project factors are more important than strategic and portfolio factors, and that returns should be measured on a before-tax cash flow basis and evaluated using discounted cash flow measures. Respondents are more concerned with project than portfolio risk and are unlikely to make a …
In Our Opinion… , July 2008, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
In Our Opinion… , July 2008, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
Newsletters
No abstract provided.
Codification Of Statements On Auditing Standards (Including Statements On Standards For Attestation Engagements) Numbers 1 To 114, As Of January 1, 2008, American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards (Including Statements On Standards For Attestation Engagements) Numbers 1 To 114, As Of January 1, 2008, American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Contents [2008, Vol. 35, No. 2]; Statement Of Policy [2008, Vol. 35, No. 2]; Guide For Submitting Manuscripts [2008, Vol. 35, No. 2]; Notes From The Editor, Academy Of Accounting Historians
Contents [2008, Vol. 35, No. 2]; Statement Of Policy [2008, Vol. 35, No. 2]; Guide For Submitting Manuscripts [2008, Vol. 35, No. 2]; Notes From The Editor, Academy Of Accounting Historians
Accounting Historians Journal
The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts, and Notes from the Editor, 2007 Manuscript awards, and New edtors (2009-2011).
Market For Luca Pacioli's Summa Arithmetica, Alan Sangster, Gregory N. Stoner, Patricia Mccarthy
Market For Luca Pacioli's Summa Arithmetica, Alan Sangster, Gregory N. Stoner, Patricia Mccarthy
Accounting Historians Journal
This paper looks at an aspect of Luca Pacioli and his Summa Arithmetica that has not previously been explored in detail the market for which he wrote the book. In order to do so, it follows a path identified by two clues in the bookkeeping treatise as to the nature of this market that modern eyes, unaware of how life was in late 15th century Italy, have missed. After discussing the curriculum taught in schools at that time, this paper considers a range of possible markets for which the book may have been written. The paper concludes that it was …
Communicating Internal Control Related Matters Identified In An Audit; Statement On Auditing Standards, 115, American Institute Of Certified Public Accountants. Auditing Standards Board
Communicating Internal Control Related Matters Identified In An Audit; Statement On Auditing Standards, 115, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Focus, Vol. 4 No. 6, November/December 2008, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Focus, Vol. 4 No. 6, November/December 2008, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Newsletters
No abstract provided.