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Articles 7921 - 7950 of 40126
Full-Text Articles in Business
Minutes Business Meeting Academy Of Accounting Historians At The 2013 Annual Conference Of The American Accounting Association Hilton Anaheim Hotel, Anaheim, California Room: 4th Floor, San Clemente August 4, 2013 7:00 – 8:00 Pm, Stephanie D. Moussalli
Accounting Historians Notebook
The meeting convened at 7:00 PM
Academy Holds 40th Anniversary Conference, Academy Of Accounting Historians
Academy Holds 40th Anniversary Conference, Academy Of Accounting Historians
Accounting Historians Notebook
The Academy of Accounting Historians held its 40th anniversary Conference on October 17-19, 2013 in Sage Hall at the University of Wisconsin Campus in Oshkosh, Wisconsin.
Mccollum-Oldroyd Receives 2013 Hourglass Award; Carduff Selected As 2013 Vangermeersch Manuscript Award; Walker Selected As 2013 Thomas J. Burns Biographical Research Award Recipient; 2013 Margit F. And Hanns Martin Schoenfeld Scholarship Goes To Heathcote; 2013 Alfred R. Roberts Memorial Research Award Presented To Lazdowski; Team Wins 2013 Innovation In Accounting History Education Award; Moussalli Wins 2013 Barbara D. Merino Award For Excellence In Accounting History Publication
Accounting Historians Notebook
Academy of Accounting Historians awards
President’S Message, Joann Noe Cross
President’S Message, Joann Noe Cross
Accounting Historians Notebook
I have been rather remiss in keeping you, our members, informed about the activities of the Academy, but I will try to remedy that now.
Voices Of Experience Series: An Interview With Dale Flesher, Ph.D., Cpa, Dale L. Flesher, Donald L. Ariail
Voices Of Experience Series: An Interview With Dale Flesher, Ph.D., Cpa, Dale L. Flesher, Donald L. Ariail
Accounting Historians Notebook
Dale Flesher is the second contributor to the Voices of Experience Series.
A Summary Of Ten Years Of Pcaob Research: What Have We Learned, John Abernathy, Michael Barnes, Chad Stefaniak
A Summary Of Ten Years Of Pcaob Research: What Have We Learned, John Abernathy, Michael Barnes, Chad Stefaniak
Faculty Articles
For the past 10 years, the Public Company Accounting Oversight Board (PCAOB) has operated as an independent overseer of public company audits. Over 70 percent of PCAOB studies have been published since 2010, evidencing the increasing relevance of PCAOB-related research in recent years. Our paper reviews the existing literature on the PCAOB's four primary functions – registration, standard-setting, inspections, and enforcement. In particular, we examine PCAOB registration trends and evaluate the effects of PCAOB registration requirements on the issuer audit market, as well as discuss the relative costs and benefits (e.g., auditor behavior changes, improvements in audit quality, auditor perceptions) …
Human Economic Choice As Costly Information Processing, John Dickhaut, Vernon L. Smith, Baohua Xin, Aldo Rustichini
Human Economic Choice As Costly Information Processing, John Dickhaut, Vernon L. Smith, Baohua Xin, Aldo Rustichini
Accounting Faculty Articles and Research
We develop and test a model that provides a unified account of the neural processes underlying behavior in a classical economic choice task. The model describes in a stylized way brain processes engaged in evaluating information provided by the experimental stimuli, and produces a consistent account of several important features of the decision process in different environments: e.g., when the probability is specified or not (ambiguous choices). These features include the choices made, the time to decide, the error rate in choice, and the patterns of neural activation. The model predicts that the further two stimuli are from each other …
New Publications Committee Created, Joann Noe Cross
New Publications Committee Created, Joann Noe Cross
Accounting Historians Notebook
The Executive Committee of your Academy has created a new committee to monitor and assist editors in addressing the thorny problems they encounter (outside of who to publish).
Additional Photos From 40th Anniversary Conference; Coffman And Jensen Receive Life Membership, Edward N. Coffman
Additional Photos From 40th Anniversary Conference; Coffman And Jensen Receive Life Membership, Edward N. Coffman
Accounting Historians Notebook
Edward N. Coffman, past President of the Academy and former Editor of the Accounting Historians Journal has been a long term supporter of Academy events and activities. Daniel L. Jensen, is a past President of the Academy of Accounting Historians, and has served in the past two decades as the academic administrator for The Accounting Hall of Fame at The Ohio State University.
Accounting Historians Notebook, 2013, Vol. 36, No. 2 (October) [Whole Issue]
Accounting Historians Notebook, 2013, Vol. 36, No. 2 (October) [Whole Issue]
Accounting Historians Notebook
October issue
Iii Balkans And Middle East Countries Accounting And Accounting History Conference And Iii International Conference On Luca Pacioli In Accounting History June 19-22 2013 İstanbul - Turkey Two
Accounting Historians Notebook
40th Anniversary Celebration Cake of the Academy: From left to right; Prof. Remzi Örten, Prof. Oktay Güvemli, Ender Şenol (Kocaeli ICCPA), Yahya Arıkan, (İstanbul ICCPA), Jim McKinney (USA), Massimo Sargiacomo (Italy), Barbara Merino (USA), Stephen Walker (England), Rashidat Oladepo (Nigeria) Group picture
The "Play-Out" Effect And Preference Reversals: Evidence For Noisy Maximization, Joyce E. Berg, John Dickhaut, Thomas A. Rietz
The "Play-Out" Effect And Preference Reversals: Evidence For Noisy Maximization, Joyce E. Berg, John Dickhaut, Thomas A. Rietz
Accounting Faculty Articles and Research
In this paper, we document a "play-out" effect in preference reversal experiments. We compare data where preferences are elicited using (1) purely hypothetical gambles, (2) played-out, but unpaid gambles and (3) played-out gambles with truth-revealing monetary payments. We ask whether a model of stable preferences with random errors (e.g., expected utility with errors) can explain the data. The model is strongly rejected in data collected using purely hypothetical gambles. However, simply playing-out the gambles, even in the absence of payments, shifts the data pattern so that noisy maximization is no longer rejected. Inducing risk preferences using a lottery procedure, using …
The Moderating Effects Of The Ethicality On Both Morality And Religiosity Concerning The Likelihood Of Tax Evasion, Fred Coleman
The Moderating Effects Of The Ethicality On Both Morality And Religiosity Concerning The Likelihood Of Tax Evasion, Fred Coleman
Doctoral Dissertations
The Internal Revenue Service (IRS) defines the estimate of the difference between the federal income tax due each year and the amount voluntarily and timely paid as the "tax gap". In 1981, the Service reports a tax gap of 81.5 billion dollars. In 2006, the most recent IRS data indicates that the tax gap has risen to 345 billion dollars which suggests that tax evasion in the United States remains a growing concern for the federal government. Although various economic and nonpecuniary theories have been developed to investigate tax noncompliance, Jackson and Milliron (1986) and Cruz et al. (2000) suggest …
The Effect Of Fair Value Versus Historical Cost Reporting Model On Analyst Forecast Accuracy, Lihong Liang, Edward J. Riedl
The Effect Of Fair Value Versus Historical Cost Reporting Model On Analyst Forecast Accuracy, Lihong Liang, Edward J. Riedl
Accounting - All Scholarship
This paper examines how the reporting model for a firm’s operating assets affects analyst forecast accuracy. We contrast UK and US investment property firms having real estate as their primary operating asset, exploiting that UK (US) firms report these assets at fair value (historical cost). We assess the accuracy of a balance sheet-based forecast (net asset value, or NAV) and an income statement-based forecast (earnings-per-share, or EPS). We predict and find higher NAV forecast accuracy for UK relative to US firms, consistent with the fair value reporting model revealing private information that is incorporated into analysts’ balance sheet forecasts. We …
Leverage Buy-Out Case Study, Binh Duc Nguyen
Leverage Buy-Out Case Study, Binh Duc Nguyen
Honors Theses and Capstones
No abstract provided.
Women In The Workforce: An In-Depth Analysis Of Gender Roles And Compensation Inequity In The Modern Workplace, Rebecca L. Ziman
Women In The Workforce: An In-Depth Analysis Of Gender Roles And Compensation Inequity In The Modern Workplace, Rebecca L. Ziman
Honors Theses and Capstones
This paper explores the increase in participation and education of American women in the workforce with a special focus on women in business and accounting roles. The paper then goes on to discuss the wage gap between genders, how to remedy inequality in the workplace, and highlights several reasons why pursing a solution to gender inequality is beneficial for both the employee and the company.
Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Exective Committee, To Daniel Werfel, Acting Commissioner, Internal Revenue Service, Re: Revenue Ruling 99-6 Related To The Conversion Of Partnerships To Disregarded Entities., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee
Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Exective Committee, To Daniel Werfel, Acting Commissioner, Internal Revenue Service, Re: Revenue Ruling 99-6 Related To The Conversion Of Partnerships To Disregarded Entities., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Stock Liquidity And The Pricing Of Earnings: A Comparison Of China’S Floating And Non-Floating Shares, Lou Fang, Jiwei Wang, Hongqi Yuan
Stock Liquidity And The Pricing Of Earnings: A Comparison Of China’S Floating And Non-Floating Shares, Lou Fang, Jiwei Wang, Hongqi Yuan
Research Collection School Of Accountancy
The reform to convert non-floating shares to floating in China provides a setting in which shares are subject to different liquidity constraint. We show that the severity of this constraint is inversely related to the extent to which earnings information is reflected in the share prices. Specifically, before the reform, the transfer prices of non-floating shares reflect much less earnings information than the market prices of floating shares. After the reform, however, both types of transfer reflect more earnings information, although the weights are still less than that found in the market prices. Thus, China's unique setting shows that share …
Capability Deployment In Crisis: Response To Asian Tsunami Disaster, Gary Pan
Capability Deployment In Crisis: Response To Asian Tsunami Disaster, Gary Pan
Research Collection School Of Accountancy
On 26 December 2004, an earthquake occurred under the Indian Ocean, 250 km northwest of the Indonesian island of Sumatra. According to the U.S. geological survey, the magnitude of the earthquake measured 9.0 on the Richter scale and the immense energy released from the earthquake triggered a series of tsunamis traveling at more than 600 km/h. The tsunami devastated the coastline of 13 countries, leaving more than 280,000 people dead and millions homeless. Soon after the disaster, the United Nations and the international community responded quickly with crisis relief operations for the nations affected. Unfortunately, these relief efforts soon ran …
Capability Deployment In Crisis Response To Asia Tsunami Disaster, Gary Pan
Capability Deployment In Crisis Response To Asia Tsunami Disaster, Gary Pan
Research Collection School Of Accountancy
The case covers the Asian tsumani in 2004 and the management of the crisis relief operations. The United Nations proposed a regional coordination centre in Singapore to coordinate all relief activities in the region. Singapore was considered the ideal candidate to coordinate the relief activities, due to its proximity to a number of tsunami-hit countries, her well-developed communications and logistics networks, and her status as a medical hub in the region.
Digital Firms Can Be A Taxing Problem For Govts, Yee Loong Sum
Digital Firms Can Be A Taxing Problem For Govts, Yee Loong Sum
Research Collection School Of Accountancy
No abstract provided.
Variable Interest Entity Disclosure A Look At Financial Firms And The Disclosure Of Vie’S, Brandon Seiter, Dr. Kay Stice
Variable Interest Entity Disclosure A Look At Financial Firms And The Disclosure Of Vie’S, Brandon Seiter, Dr. Kay Stice
Journal of Undergraduate Research
In 2002 the FASB, which sets all accounting standards for US publicly traded companies, met with its international counterpart the IASB in what is know as the Norwalk Agreement. The two organizations released a joint statement announcing their intentions to create a project that would converge the two accounting standards. It was my goal to understand how the convergence process was coming along. Originally I planned to look at foreign companies’ 20-F forms, a reconciliation from their foreign GAAP to US GAAP. Unfortunately as I started looking at several 20-F forms I realized that only recently have companies adopted IFRS …
How Background And Text Colors Affect Consumers Perceptions Of Trust In An Ecommerce Environment, Greg Moody, Dr. Paul Benjamin Lowry
How Background And Text Colors Affect Consumers Perceptions Of Trust In An Ecommerce Environment, Greg Moody, Dr. Paul Benjamin Lowry
Journal of Undergraduate Research
As e-business grows, it becomes imperative that businesses create usable, aesthetically pleasing websites to increase user satisfaction and transactions. Several disciplines have researched the effects of color on people, but only limited research has examined the effects of color use in websites. This paper provides direction for researchers and practitioners in designing websites that correctly implement color. First, we review color research from the disciplines of physiology, psychology, marketing, and sociology. Next, we discuss some of the current practitioner guidelines for website color use and then integrate existing theoretical color research into a theoretical model for use in guiding future …
Variable Interest Entity Disclosure A Look At Financial Firms And The Disclosure Of Vie’S, Brandon Seiter, Dr. Kay Stice
Variable Interest Entity Disclosure A Look At Financial Firms And The Disclosure Of Vie’S, Brandon Seiter, Dr. Kay Stice
Journal of Undergraduate Research
In 2002 the FASB, which sets all accounting standards for US publicly traded companies, met with its international counterpart the IASB in what is know as the Norwalk Agreement. The two organizations released a joint statement announcing their intentions to create a project that would converge the two accounting standards. It was my goal to understand how the convergence process was coming along. Originally I planned to look at foreign companies’ 20-F forms, a reconciliation from their foreign GAAP to US GAAP. Unfortunately as I started looking at several 20-F forms I realized that only recently have companies adopted IFRS …
The Effect Of Color Contrast On Consumer Trust In An E-Commerce Setting, Taylor Wells, Dr. Paul Benjamin Lowry
The Effect Of Color Contrast On Consumer Trust In An E-Commerce Setting, Taylor Wells, Dr. Paul Benjamin Lowry
Journal of Undergraduate Research
As e-business is becoming an increasingly important part of the world economy, businesses are looking for methods and strategies to increase visitation to their websites and more importantly positively affect purchase intentions. One strategy for increasing purchase intention that has been found effective is to increase consumer trust with websites; websites that generate higher levels of consumer trust tend to have higher hit rates and purchase. Although trust is a complex and multidimensional construct, one study has suggested that color can have an effect on trust with websites (Kim & Moon, 1998). To further understand this phenomenon, the relationship between …
Pro Forma Earnings: Distinguishing The Good From The Bad, Samuel Mautz, Dr. Ted Christensen
Pro Forma Earnings: Distinguishing The Good From The Bad, Samuel Mautz, Dr. Ted Christensen
Journal of Undergraduate Research
The financial press has reported considerable disagreement during the past several years about the proliferation of non-standard profitability measures, generally known as ‘pro forma’ earnings. Pro forma earnings are normally defined as standard earnings adjusted for items that managers deem to be ‘one-time’ in nature or non-representative of future earnings (Weil, 2001) and are reported in the same earnings press release with the audited income number calculated according to generally accepted accounting principles (GAAP).
Comparison Of Earnings Adjustments Made By Management And Financial Analysts, Dirk Black, Dr. Ted Christensen
Comparison Of Earnings Adjustments Made By Management And Financial Analysts, Dirk Black, Dr. Ted Christensen
Journal of Undergraduate Research
Pro forma reporting has received significant attention from managers, regulators, and researchers in recent years. Pro forma reporting occurs when managers adjust earnings for certain “one-time” items allegedly to present earnings that are more representative of the “core” operations of their firms. In addition, analysts make adjustments to reported earnings to arrive at earnings per share estimates. Prior research has examined various aspects of pro forma reporting. Bhattacharya, et al., 2006 and Frederickson and Miller, 2004 find that investment decisions of ordinary, retail investors are affected by pro forma earnings while those of professional investors are not. Different proxies exist …
Proposed Definition Of Those Charged With Governance, September 10, 2013, Comments Are Requested By November 10, 2013; Exposure Draft (American Institute Of Certified Public Accountants), 2013 September 10, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Proposed Definition Of Those Charged With Governance, September 10, 2013, Comments Are Requested By November 10, 2013; Exposure Draft (American Institute Of Certified Public Accountants), 2013 September 10, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Predicting Managers’ Propensity To Issue Earnings Forecasts, Bryan Garden, Dr. Ted Christensen
Predicting Managers’ Propensity To Issue Earnings Forecasts, Bryan Garden, Dr. Ted Christensen
Journal of Undergraduate Research
In addition to mandatory disclosures such as SEC filings, managers have the option of disclosing information voluntarily to the public. Press releases and conference calls are two ways managers often reveal information to the market, and one of the most important disclosures made through these venues is the forecast of future earnings. Prior research has found that investors rely on information received from management earnings forecasts (MEFs). Since managers are involved in the day-to-day activities of their companies, they have access to important “insider information.” As a result, investors rely heavily on this information in forming expectations about the company. …
Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Tom Udall, Chairman, And Mike Johanns, Ranking Member, Senate Appropriations Subcommittee On Financial Services And General Government; Ander Crenshaw, Chairman, And Jose Serrano, Ranking Member, House Appropriations Subcommittee On Financial Services And General Government, Re: Irs Fiscal Year 2014 Budget., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee
Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Tom Udall, Chairman, And Mike Johanns, Ranking Member, Senate Appropriations Subcommittee On Financial Services And General Government; Ander Crenshaw, Chairman, And Jose Serrano, Ranking Member, House Appropriations Subcommittee On Financial Services And General Government, Re: Irs Fiscal Year 2014 Budget., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.