Business Commons^™

Construction Contractors Industry Developments - 2007/08; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Not-For-Profit Organizations Industry Developments - 2007; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Manufacturing Industry Developments - 2006/07; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Health Care Organizations With Conforming Changes As Of May 1, 2007; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Developing Critical Thinking Skills In The Intermediate Accounting Class: Using Simulations With Rubrics, Karen Cascini, Anne Rich

WCBT Faculty Publications

A challenge of paramount importance facing college professors today is the development of students’ capacity for critical thinking skills. While this has long been an area of focused activity for educators, since the early 1980s in particular, it has become clear that critical thinking skills are essential to the ability of our students to compete globally. As teachers and professors at all levels have begun to focus greater attention on ways to develop critical thinking skills, we see the same trend reflected within the accounting profession. Research by Kealy (2005), Bonk (1998), Wolcott (1997), Kimmel (1995), and Doney (1993) demonstrates …

How Do Institutions Affect Auditor Reporting Behavior? Empirical Evidence From China, Yang An

Lingnan Theses

It is well documented in cross-country research that institutions, both economic and political, affect the reporting behavior of auditors and audit services. These findings are based on the assumption that institutions vary across countries but are more homogeneous within a country. However, cross-country research suffers from the problems of country-specific cultures, accounting rules, and regulations, and can be criticized for the use of small sample sizes, potential endogeneity, and the correlation of omitted variables. This study overcomes these problems by engaging in within-country research. Specifically, this study examines how variations in the institutional environment within China affect auditor reporting behavior. …

Aicpa Annual Report 2006-07; Navigating Today & Tomorrow, American Institute Of Certified Public Accountants

AICPA Annual Reports

No abstract provided.

The Impact Of Group Formation In A Cooperative Learning Environment, Joyce Van Der Van Der Laan Smith, Roxanne M. Spindle

Accounting Faculty Publications

Research indicates that cooperative learning (CL) has the potential to increase accounting student satisfaction without impairing the learning of technical material (Lancaster, K., & Strand, C. (2001). Using the team-learning model in a managerial accounting class: An experiment in cooperative learning. Issues in Accounting Education, 16(4), 549–567). This study investigates whether instruc- tor-formed heterogeneous groups produce a more effective CL environment than student self- selected groups by measuring individual academic performance and perceptions. Results indicate the presence of a treatment interaction, implying that the best group composition may not be the same for all students. In some circumstances, higher ability …

A Review Of Bankruptcy Prediction Studies: 1930-Present, Jodi L. Gissel, Don E. Giacomino, Michael D. Akers

Accounting Faculty Research and Publications

One of the most well-known bankruptcy prediction models was developed by Altman [1968] using multivariate discriminant analysis. Since Altman's model, a multitude of bankruptcy prediction models have flooded the literature. The primary goal of this paper is to summarize and analyze existing research on bankruptcy prediction studies in order to facilitate more productive future research in this area. This paper traces the literature on bankruptcy prediction from the 1930's, when studies focused on the use of simple ratio analysis to predict future bankruptcy, to present. The authors discuss how bankruptcy prediction studies have evolved, highlighting the different methods, number and …

Organizational Legitimacy And The Strategic Use Of Accounting Information: Three Studies Related To Social And Environmental Dis, Charles Cho

Electronic Theses and Dissertations

This dissertation consists of three separate, but inter-related, studies overarching a common theme labeled "the role played by social and environmental accounting disclosures using different methodologies and framed within legitimacy theory." The first study investigates the use of different language techniques in social and environmental disclosures (SED) and tests whether the impression management hypothesis holds when disclosures are measured as such. The second study extends the "legitimacy on the Internet" arguments of Patten and Crampton (2004) by examining the content and presentation of corporate website environmental disclosure in relation to firm environmental performance of four size-matched sample groups constructed based …

Finance And Accounting Outsourcing: Three Studies Related To The Ethical And Economic Dimensions Of Accounting Outsourcing, Renu V. Desai

Electronic Theses and Dissertations

This dissertation evaluates the economic and ethical considerations underlying the outsourcing of professional services such as finance and accounting. The dissertation is comprised of three separate, but related studies. The first study explores the adequacy of the disclosure rules recommended in the revised ethics rulings regarding disclosure of outsourcing relationships and the resulting ethical and economic repercussions for both, the AICPA members and their clients. The second study analyzes the disclosure rules recommended in the AICPA ethics rulings regarding disclosure of outsourcing relationships from an ethical standpoint. The third study adopts the perspective of the third party service provider. The …

Change In The Indian Accounting Profession: Three Studies Related To The Entry Of The Big Four Accounting Firms In India, Vikram G. Desai

Electronic Theses and Dissertations

This dissertation focuses on the globalization of audit markets. In particular, this dissertation is studying the entry of the Big Four accounting firms into India post-economic and political reforms of the early 1990s. The dissertation is comprised of three separate, but related studies. Each study appeals to prior research in accounting and related disciplines to examine the entry of the Big Four accounting firms in India. The first study appeals to audit market and economic research on incumbent pricing to examine ways in which local accounting firms in India adapted to the competition introduced by the Big Four accounting firms. …

Sarbanes-Oxley - From Idea To Implementation: A Look At The Impact On Public Companies, Stephanie Lynn Johnson

Honors Program Theses

While the new requirements of the Sarbanes-Oxley Act might seem like an excellent step towards improving the honesty, integrity, and reputation of the corporate accounting world, the actual implementation of these regulations is proving to be quite a headache for public companies and their auditors. Congress developed new rules for publicly held companies, but they failed to provide any guidelines or best practices for companies to follow in the compliance process. In addition, the costs of implementing the various provisions of SOX are adding up to be much higher than originally anticipated, creating a burden for smaller public companies. This …

An Empirical Investigation Of The Role Of The Accountant In The Implementation Of An Integrated System: A Case Study In Cork County Council., Julie Griffin

Theses

The last decade has been a lime of continuous rapid change in the business environment. To survive in this environment, organisations have had to become more competitive and customer focussed. The promised benefits of integrated systems made their implementation a popular attempt at achieving success in the private sector. The implementation process for, and the benefits of integrated systems in the private sector are well documented.

Integrated systems are still a relatively new phenomenon in the public sector. The researcher was working, as an accountant, in Cork County Council, when it was tendering for and implementing a new integrated system. …

An Empirical Study Of Executive Management Team Compensation And Company Performance, Gregory A. Jonas

Theses and Dissertations

Increasing compensation disclosures mandated by the Securities Exchange Commission provide transparency that allows more shareholders to question the results produced by highly compensated executives. The popular business press often decries the apparent imbalance between executive pay and firm performance. Published academic research has responded with hundreds of studies attempting to explain executive pay in terms of firm performance. The preponderance of these studies focus on Chief Executive Officers. This study empirically examines executive compensation for team effects on future firm performance.Applying a firm specific fixed-effects model to a sample of 13,021 firm-year observations from ExecuComp, the current study regresses top …

Employee Retention Guide, American Institute Of Certified Public Accountants. Work/Life & Women's Initiatives. Executive Committee

Guides, Handbooks and Manuals

No abstract provided.

Auditing Standards Board (Asb) Meeting, March 14, 2007, Conference Call; Asb Highlights March 2007, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

An Economic Analysis Of Costs Associated With Development Of A Cell Salvage Program, J.R. Waters, Heidi H. Meier, J.H. Waters

Business Faculty Publications

BACKGROUND: The increasing cost of blood products and associated risks of transfusion have lead to a heightened interest in techniques which reduce or replace allogeneic blood transfusion. The use of cell salvage is being explored in a number of institutions. We present financial information which may be useful to institutions that are considering the addition of a cell salvage service. METHODS: A review of the cell salvage data from 2328 patients was used to estimate the average cost of a packed red blood cell unit equivalent processed by cell salvage equipment. In addition, an analysis was performed to assess the …

Ranking Scholarly Outlets For Information Technology, Barry Lunt, Michael Bailey, Jospeh Ekstrom, C. Richard G. Helps, David A. Wood

Faculty Publications

Many well-established disciplines have a number of outlets for scholarly work, including archival journals, conference proceedings, periodicals, and others. These outlets are commonly known within the discipline, and many have an established reputation and even ranking. Faculty seeking to publish in one of these disciplines, and seeking to advance in rank and tenure status, are well served by knowing the most common scholarly outlets and their rankings. The relatively new discipline of Information Technology does not yet have a well established ranking of scholarly outlets. This paper presents the findings of a survey conducted among the members of the IT …

Internal Audit Sourcing Arrangement And The External Auditor's Reliance Decision, Steven M. Glover, Douglas F. Prawitt, David A. Wood

Faculty Publications

This paper examines the effects of internal audit sourcing arrangement on the external auditor’s reliance decision in the presence of different levels of inherent risk and task subjectivity. We posit that external auditors will rely more on outsourced than in-house internal audit functions (IAFs) and that this difference will be more pronounced when inherent risk is high or when the work performed by internal auditors relates to a subjective task. Participants in the study were 127 external auditors from a Big 4 firm who completed an experimental case in which we manipulated internal audit sourcing, inherent risk, and task subjectivity. …

The Role Of Tax Regulation And Compensation Contracts In The Decision To Voluntarily Expense Employee Stock Options, Walter G. Blacconiere, Marilyn F. Johnson, Melissa F. Lewis-Western

Faculty Publications

We show that firms with executive bonuses that qualify for deduction under Internal Revenue Code Section 162(m) were less likely to expense stock option compensation (SOC) in 2002. Additionally, the more likely it is that a qualified firm will incur re-contracting costs, the less likely it is that the firm will expense SOC. CEOs of qualified firms that also expense SOC receive smaller bonuses than CEOs of expensing firms that are not qualified under 162(m), and the lower 162(m) bonuses are not offset by higher SOC. Our results suggest that 162(m) tax incentives are an important determinant of the decision …

Voluntary Disclosures In Mergers And Acquisitions, Scott Allen Wandler

LSU Doctoral Dissertations

Whenever there is a merger between two publicly held companies in the form of a stock transaction, the companies must provide a proxy-prospectus to their shareholders with enough information to vote on the proposed merger. The proxy-prospectus contains mandatory pro forma financial statements as if the firms had merged as of the end of the previous year. Occasionally, the proxy-prospectus contains voluntary, forward-looking information, such as projected earnings per share (EPS) or price-to-earnings (PE) ratios of the combined firm. There are two reasons that management may provide this voluntary forward-looking information: 1) management could be providing an optimistic view of …

Auditing Standards Board (Asb) Meeting, January 9-11, 2007, Houston, Tx; Asb Highlights January 2007, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb) Meeting, May 15-17, 2007, New York, Ny, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb) Meeting, August 14-16, 2007, Minneapolis, Mn, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditing Standards Board (Asb) Meeting, October 23-24, 2007, Las Vegas, Nv, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Uniform Accountancy Act, Standards For Regulation Including Substantial Equivalency, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy

Association Sections, Divisions, Boards, Teams

No abstract provided.

'Negotiated' Transparency? Corporate Citizenship Engagement And Environmental Disclosure, Scott Marshall, Darrell Brown, Marlene Plumlee

Business Faculty Publications and Presentations

Corporate stakeholder relations are historically typified by power imbalances and mistrust, but in recent times, they are increasingly characterized by 'dialogue' based on mutual understanding and creative action. In this paper we consider corporate engagements with two external stakeholder groups, citizenship-focused non-governmental organizations (NGO) and institutional investors, and examine the potential association between these engagements and corporate disclosure of environmental information. Based on a sample of 183 firms over a three-year time period, we analyze the relationships between NGO engagement, investor activism and the quality of corporate voluntary environmental disclosure. Our findings suggest that engagement with skills-focused NGOs and the …

Impingement Heat Transfer In The Leading Edge Cavity Of A Gas Turbine Vane, Amar Jeetendra Panchangam Nivarthi

LSU Master's Theses

Jet Impingement Cooling is an internal cooling technique used in the leading edge cavities of Turbine Vanes. This involves a series of jets impinging onto the internal surfaces of a turbine vane/blade through the impingement plate. For the model tested here, the area around the blade/vane leading edge was studied for both heat transfer performance and aerodynamics losses. The performance of an Impingement cooling system depends on parameters like the spent flow effect on the downstream jet, film cooling configuration, and tip flow condition. The present study focuses on analyzing the effect of these parameters on a unique impingement cooling …

Rate Regulation And Earnings Management: Evidence From The U.S. Electric Utility Industry, Joseph Ben Omonuk

LSU Doctoral Dissertations

Although accounting research continues to focus on earnings management, few studies have done so within the context of a single industry, and only one study to date (Paek 2001) has investigated this phenomenon within the context of U.S. rate-regulated electric utilities. Most utilities are viewed as natural monopolies, and therefore are subjected to rate regulation. These firms are permitted to earn a prescribed rate of return on an approved rate base. Although utilities are subjected to greater scrutiny than non-regulated public companies, regulatory restraint may create incentives to manage earnings (Healy and Whalen 1999), especially coincident with a utility’s request …