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Full-Text Articles in Business

When Management Override Negates Common Sense, Kelly Noe, Violet Rogers Jan 2007

When Management Override Negates Common Sense, Kelly Noe, Violet Rogers

Faculty Publications

Write OK per big boss across the invoice and everything is fine! Or is it? This paper analyzes the human factor link related to the Debra Valice Case. The human factor is the weakest link of any internal control system. Understanding the human factors that cause people to not follow the rules, is key to strengthening this link. This research will utilize the human factors adapted from the Independence Education Program to analyze the DebraValice Case. Valice was responsible for ensuring a secure internal control system. The Chief Executive Officer was able to manipulate this system and unauthorized payments were …

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Engagement Risk: Perceptions And Strategies From Audit Partners, Jack R. Ethridge, Treba Marsh, Bonnie Revelt Jan 2007

Engagement Risk: Perceptions And Strategies From Audit Partners, Jack R. Ethridge, Treba Marsh, Bonnie Revelt

Faculty Publications

The audit function creates several important relationships among the various parties. One of the significant and potentially problematic relationships is between the audit firm and the audit client. The decision by the audit firm to accept or retain a client is crucial because of the potential risk of being associated with certain clients. The potential damage can range from financial loss and/or loss of prestige to the ultimate demise of the audit firm. Engagement risk is considered to be composed of three components: entity’s business risk, audit risk, and auditor’s business risk. This research questioned whether audit firms have significantly …

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The Global Significance Of Locus Of Control In Ethical Decision Making: A Multi-Country Examination Of University Students, Aileen Smith, Evelyn C. Hume, Ray Zimmermann, Alan Davis Jan 2007

The Global Significance Of Locus Of Control In Ethical Decision Making: A Multi-Country Examination Of University Students, Aileen Smith, Evelyn C. Hume, Ray Zimmermann, Alan Davis

Faculty Publications

Locus of control (LOC) is a personality variable shown to possess potential explanatory power in the study of ethical decision making. There have been, however, diverse results reported in the literature. Whenever differences on this variable are indicated by the research, individuals with an Internal LOC report the more ethical responses. This study extends the examination of the global relevance of the LOC variable to ethical decision making of university students in thirteen universities from eight countries. Using an instrument designed to elicit responses to questionable academic behaviors, this research analyzes ethical responses of university students (n=2,420) to look for …

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Why Global Banks Are Banking On India, Knowledge@Smu Jan 2007

Why Global Banks Are Banking On India, Knowledge@Smu

Knowledge@SMU

Foreign banks are aggressively expanding in India, both organically and through acquisitions. After playing along the sidelines in the country for more than 100 years, they have galvanized themselves to secure their share -- and more -- of the new action in the rapidly growing economy and a boom in high-profit consumer lending. India's central bank has outlined the roadmap for foreign players to grow, while the banking industry's robust fundamentals and crisis-free track record are other draws. To be sure, the entrenched public sector banks don't relish the charge of foreign banks. But the real rivals on the competing …

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Human Resource Accounting, Sam Lilley Jan 2007

Human Resource Accounting, Sam Lilley

The Corinthian

How should human resources be accounted for? This has been a question for a long time. Employees can be viewed as a company's biggest asset, but because the value of human resources can be difficult to measure, it is often not reported. When the value of human resources or assets is not recognized on the financial statements, the value of the organization is understated.

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Performance Pay Plans, Sailaja Potaraju Jan 2007

Performance Pay Plans, Sailaja Potaraju

The Corinthian

Organizations invest vast amounts of capital into devising and implementing compensation plans for their employees. The compensation scheme they choose can be used to subtly synchronize the employee's personal objectives with that of the organization. The focus of this paper will be on performance or incentive pay schemes, which are often used to increase efficiency and productivity in an organization.

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January 2007, Orange Accounting News, Lubin School Of Accounting Jan 2007

January 2007, Orange Accounting News, Lubin School Of Accounting

Orange Accounting News

No abstract provided.

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In Our Opinion… , Vol. 23 No. 3, Summer 2007, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 2007

In Our Opinion… , Vol. 23 No. 3, Summer 2007, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.

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In Our Opinion… , Vol. 23 No. 1, Winter 2007, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 2007

In Our Opinion… , Vol. 23 No. 1, Winter 2007, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.

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Focus, Vol. 3 No. 6, November/December 2007, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section Jan 2007

Focus, Vol. 3 No. 6, November/December 2007, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section

Newsletters

No abstract provided.

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Focus, Vol. 3 No. 2, March/April 2007, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section Jan 2007

Focus, Vol. 3 No. 2, March/April 2007, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section

Newsletters

No abstract provided.

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Cpa Expert 2007 Spring, American Institute Of Certified Public Accountants Jan 2007

Cpa Expert 2007 Spring, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

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Infotech Update, Volume 16, Number 1, January/February 2007, American Institute Of Certified Public Accountants. Information Technology Section Jan 2007

Infotech Update, Volume 16, Number 1, January/February 2007, American Institute Of Certified Public Accountants. Information Technology Section

Newsletters

No abstract provided.

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Cpa Client Tax Letter, January/February/March 2007, American Institute Of Certified Public Accountants (Aicpa) Jan 2007

Cpa Client Tax Letter, January/February/March 2007, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Contents [2007, Vol. 34, No. 1]; Statement Of Policy [2007, Vol. 34, No. 1]; Guide For Submitting Manuscripts [2007, Vol. 34, No. 1], Academy Of Accounting Historians Jan 2007

Contents [2007, Vol. 34, No. 1]; Statement Of Policy [2007, Vol. 34, No. 1]; Guide For Submitting Manuscripts [2007, Vol. 34, No. 1], 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, and Guide for Submitting Manuscripts.

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End Of Betterment Accounting: A Study Of The Economic, Professional, And Regulatory Factors That Fostered Standards Convergence In The U.S. Railroad Industry, 1955-1983, Jan Richard Heier, A. Lee Gurley Jan 2007

End Of Betterment Accounting: A Study Of The Economic, Professional, And Regulatory Factors That Fostered Standards Convergence In The U.S. Railroad Industry, 1955-1983, Jan Richard Heier, A. Lee Gurley

Accounting Historians Journal

On January 26, 1983, the Interstate Commerce Commission (ICC) announced that it would require all railroads under its regulatory jurisdiction to change from Retirement-Replacement-Betterment (RRB) accounting, to a more theoretically sound depreciation accounting for matching revenues and expenses. The change was needed because RRB did not allow for the recapture of track investment, leaving the railroads with limited capital to replace aging track lines. Over the previous three decades, it had become painfully obvious to everyone that the industry's economic woes were the result of archaic accounting procedures that lacked harmony with the rest of American accounting standards, but the …

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Early Cost Accounting Practices And Private Ownership: The Silk Factory Company Of Portugal, 1745-1747, Jose Matos Carvalho, Lucia Lima Rodrigues, Russell Craig Jan 2007

Early Cost Accounting Practices And Private Ownership: The Silk Factory Company Of Portugal, 1745-1747, Jose Matos Carvalho, Lucia Lima Rodrigues, Russell Craig

Accounting Historians Journal

This paper contributes to an understanding of the historical development of management accounting by presenting an example of cost accounting practice in Portugal in the first half of the 18th century. It explores the integration of cost and financial accounting systems within a double- entry accounting framework by the Silk Factory Company (SFC) between 1745 and 1747. The SFC's methods of product costing, pricing, inventory accounting, expense recognition, and production control are reviewed within the political, economic, and social context of Portugal at the time. The SFC is revealed to have used job-order product costing, with allocations of overhead costs, …

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Printing Of Pacioli's Summa In 1494: How Many Copies Were Printed?, Alan Sangster Jan 2007

Printing Of Pacioli's Summa In 1494: How Many Copies Were Printed?, Alan Sangster

Accounting Historians Journal

This paper considers the printing of Pacioli's Summa de Arithmetica, Geometria, Proportioni et Proportionalita (Summa) in 1494. In particular, it attempts to answer the question, how many copies of Summa were printed in 1494? It does so through consideration of the printing process, the printer of Summa, the size of the book, survival rates of other serious books of the period, and the dates it contains revealing when parts of it were completed. It finds that more copies were published than was previously suggested, and that the survival rate of copies has probably as much to do with the manner …

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Academy Of Accounting Historians: Application For 2007 Membership; Application For 2007 Membership, Academy Of Accounting Historians Jan 2007

Academy Of Accounting Historians: Application For 2007 Membership; Application For 2007 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Accountants In The British Census, John Richard Edwards, Stephen P. Walker Jan 2007

Accountants In The British Census, John Richard Edwards, Stephen P. Walker

Accounting Historians Journal

Published reports on censuses of population and the surviving enumeration books on which they were based are key sources for accounting historians. The increasing availability of electronic versions of census enumeration books (CEBs) for Canada, the U.K., and the U.S. offers opportunities for better understanding the history of occupations concerned with the performance of accounting functions. However, census reports and original census documents must be interpreted critically. The paper reports on a study of accountants appearing in the transcribed version of the British CEBs for 1881. It is shown how the published census underreported the number of accountants in Britain …

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Academy Of Accounting Historians: Margit F. Schoenfeld And Hanns Martin W. Schoenfeld Scholarship In Accounting History, Academy Of Accounting Historians Jan 2007

Academy Of Accounting Historians: Margit F. Schoenfeld And Hanns Martin W. Schoenfeld Scholarship In Accounting History, Academy Of Accounting Historians

Accounting Historians Journal

The Academy of Accounting Historians invites applications for the inaugural Margit F. Schoenfeld and Hanns Martin W. Schoenfeld Scholarship in Accounting History, 2008.

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Lyman Mills And Its Encounter With Public Accountants' Inventory Cost Circa 1920, Daijiro Fujimura Jan 2007

Lyman Mills And Its Encounter With Public Accountants' Inventory Cost Circa 1920, Daijiro Fujimura

Accounting Historians Journal

This paper addresses the schedule of cost of goods manufactured and the income statement of Lyman Mills (LM) for the year 1917. They were prepared by CPAs at the request of LM, based on the books of account and its accounting system dating from the 1850s. This system was described, but not perfectly enough, in Johnson and Kaplan's Relevance Lost [1987]. This paper compares the schedule of cost of goods manufactured and income statement prepared by CPAs with the accounts in LM's ledger summarizing its costs and performance. It leads to the conclusion that the traditional accounting system of LM …

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Accounting Historians Journal, 2007, Vol. 34, No. 2 [Whole Issue] Jan 2007

Accounting Historians Journal, 2007, Vol. 34, No. 2 [Whole Issue]

Accounting Historians Journal

December issue

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In Our Opinion… , Vol. 23 No. 2, Spring 2007, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 2007

In Our Opinion… , Vol. 23 No. 2, Spring 2007, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.

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Straw Men And Old Saws -- An Evidence-Based Response To Sy And Tinker's Critique, Thomas N. Tyson, David Oldroyd Jan 2007

Straw Men And Old Saws -- An Evidence-Based Response To Sy And Tinker's Critique, Thomas N. Tyson, David Oldroyd

Accounting Historians Journal

In a recent Accounting History article, Sy and Tinker (S&T) [2005] critique accounting history for its support of archivalism and empiricism in light of irrefutable arguments against these antiquarian epistemes. While tempted to lambaste S&T's article as unfettered social activism rather than evidence-based historical inquiry, we focus instead on the more substantive questions S&T raise. We initially summarize their essential arguments, although some of the statements they make are contradictory in nature. We then discuss fundamental issues and genuine challenges to accounting history posed by the post-Kuhnian critique that S&T and others represent, as well as the nature and purpose …

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Tax Section Newsletter, January 2007, American Institute Of Certified Public Accountants. Tax Section Jan 2007

Tax Section Newsletter, January 2007, American Institute Of Certified Public Accountants. Tax Section

Newsletters

No abstract provided.

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Was The Accounting Profession Really That Bad?, Elizabeth K. Jenkins, W. Donnelly, T. Black Jan 2007

Was The Accounting Profession Really That Bad?, Elizabeth K. Jenkins, W. Donnelly, T. Black

Faculty Publications

To gain insight into the extent of malpractice in the State of California prior to the Passage of Sarbanes-Oxley, we examined the nature and magnitude of complains filed with the California Board of Accountancy (CBA) against both licensed and unlicensed accountants during the fiscal years 2000, 2001, and 2002. The CBA currently licenses and regulates over 73,000 licenses, with 1,431 complaints filed during the period reviewed. Disciplinary actions were taken against 283 different licensees for the three fiscal years reviewed. SEC issues were involved in 19 cases, theft or embezzlement 46 cases, public accounting malpractice 146 cases, improper retention of …

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Uniform Cpa Examination Alert, Winter/Spring 2008, American Institute Of Certified Public Accountants (Aicpa) Jan 2007

Uniform Cpa Examination Alert, Winter/Spring 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Cpa Client Bulletin, January 2007, American Institute Of Certified Public Accountants (Aicpa) Jan 2007

Cpa Client Bulletin, January 2007, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Emergence Of Mechanical Accounting In The U.S., 1880-1930, Charles W. Wooton, Barbara E. Kemmerer Jan 2007

Emergence Of Mechanical Accounting In The U.S., 1880-1930, Charles W. Wooton, Barbara E. Kemmerer

Accounting Historians Journal

For centuries, accounting was a manual process. Starting in the late 1800s, a series of technological innovations emerged that not only changed the way the accounting process was conducted but dramatically changed the workplace, the workforce, the information provided, and the accounting profession itself. By 1930, most major US companies had adopted mechanical accounting as a more efficient way of processing accounting information. This paper examines the historical development and influence of mechanical accounting in the U.S. from 1880 to 1930.

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