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Articles 9361 - 9390 of 40170
Full-Text Articles in Business
Changing Legitimacy Narratives About Professional Ethics And Independence In The 1930'S Journal Of Accountancy, Diane Roberts
Changing Legitimacy Narratives About Professional Ethics And Independence In The 1930'S Journal Of Accountancy, Diane Roberts
Accounting Historians Journal
The 1930s in the U.S. were marked by an economic crisis, governmental regulatory response, and a significant audit failure. This paper examines the profession's struggle for legitimacy during these times through its choice of narratives regarding professional ethics and independence as revealed in the national professional organization's monthly, the Journal of Accountancy. Initially ethics is a state-of-mind or narrative of character was used but transitioned to a more objectively determinable narrative of technique as the decade progressed. To counter governmental regulation, the profession attempted to shift the independence discourse away from regulation of accountants to regulation of client companies.
Patterns Of Accounting History Literature: Movements At The Beginning Of The 21st Century, Juan Banos-Sanchez Matamoros, Fernando Gutierrez-Hidalgo
Patterns Of Accounting History Literature: Movements At The Beginning Of The 21st Century, Juan Banos-Sanchez Matamoros, Fernando Gutierrez-Hidalgo
Accounting Historians Journal
This paper addresses and updates the challenge made by Carmona [2004] regarding the need to broaden the accounting history literature into periods, settings, and sectors outside those traditionally published in specialist journals. For this purpose, we review three international journals the Accounting Historians Journal; Accounting, Business & Financial History; and Accounting History and two national publications Rivista di Contabilita e Cultura Aziendali (Italy) and De Computis (Spain) over the period 2000-2008. The results show changes in the publishing patterns of accounting history research. We also explore whether non-Anglo-Saxon researchers have widened the settings, periods, and sectors studied from those of …
Market For Luca Pacioli's Summa De Arithmetica: Some Comments, Basil S. Yamey
Market For Luca Pacioli's Summa De Arithmetica: Some Comments, Basil S. Yamey
Accounting Historians Journal
This paper explains why Pacioli's exposition of double-entry bookkeeping, published in his Summa of 1494, was neither an effective reference text for merchants nor a satisfactory text for their sons. In doing so, the paper contradicts some of the points made in the interesting and wide-ranging article by Sangster, Stoner, and McCarthy in the June 2008 issue of this journal.
Contents [2010, Vol. 37, No. 2]; Statement Of Policy [2010, Vol. 37, No. 2]; Guide For Manuscript Submission [2010, Vol. 37, No. 2; Thanks From The Co-Editors, Academy Of Accounting Historians
Contents [2010, Vol. 37, No. 2]; Statement Of Policy [2010, Vol. 37, No. 2]; Guide For Manuscript Submission [2010, Vol. 37, No. 2; Thanks From The Co-Editors, 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 Thanks from the Co-Editors.
Cpa Client Tax Letter, January/February/March 2010, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Tax Letter, January/February/March 2010, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
The Impact Of Groups And Decision Aid Reliance On Fraud Risk Assessment., Anna Alon, Peggy Dwyer
The Impact Of Groups And Decision Aid Reliance On Fraud Risk Assessment., Anna Alon, Peggy Dwyer
Faculty Publications
The purpose of this paper is to investigate how the brainstorming component of Statement of Auditing Standards (SAS) No. 99 influences decision aid use and reliance, and the effectiveness of fraud risk assessment. The research framework links the influences of the fraud assessment setting and decision aid reliance. The hypotheses are tested in an experiment with two manipulated factors: setting (group or individual) and decision aid (provided or not provided). The results of the study provide insight on how the brainstorming impacts fraud risk assessment, decision aid use and decision aid reliance. The results show that groups using a decision …
Moving Towards A Culturally Diverse Accounting Profession, Elizabeth K. Jenkins, M. Calegari
Moving Towards A Culturally Diverse Accounting Profession, Elizabeth K. Jenkins, M. Calegari
Faculty Publications
This paper discusses the increasing diversity in the accounting profession. Evidence is presented substantiating that over one third of recent accounting graduates are from ethnic minority backgrounds, the majority of whom are Asian/Pacific Islanders. In our university specific data, we find an even higher percentage (71%) of ethnic minorities receiving accounting degrees, with Asian/Pacific Islanders as the majority group. We also show that over one fourth of new accounting graduates hired by accounting firms are ethnic minorities of which fifty percent are Asian/Pacific Islanders.
Corporate Social Responsibility And Earnings Reporting, Mary F. Calegari, T. Chotigeat, M. A. Harjoto
Corporate Social Responsibility And Earnings Reporting, Mary F. Calegari, T. Chotigeat, M. A. Harjoto
Faculty Publications
Despite increasing interests on corporate social responsibility (CSR) activities among managers, the relationship between CSR and firm value through earnings reporting quality is still unclear. Absence of a strong positive effect of CSR on firm value has led researchers to believe that CSR is a res ult of a principal-agent issue between shareholders and managers. This study argues CSR represents a corporate culture that influences how a corporation reports its earnings. CSR influ ences earnings reporting ·instead ofearnings reporting drives CSR to delude shareholders. CSR induces better earnings reporting quality, therefore, CSR has an indirect but positive effect on firm …
An Integrative Model Of It Continuance: Applying Measures Of Intention, Prior It Use, And Habit Strength Across Conditions Of Sporadic And Frequent It Use, E. Vance Wilson, Nancy K. Lankton
An Integrative Model Of It Continuance: Applying Measures Of Intention, Prior It Use, And Habit Strength Across Conditions Of Sporadic And Frequent It Use, E. Vance Wilson, Nancy K. Lankton
Accounting Faculty Research
This paper is motivated by the desire to integrate and expand two recent literature streams, one that models effects of prior IT use and habit strength on continued IT use and another that studies how to apply such models to IT that are used in a characteristically sporadic manner. We find joint predictions of continuance intention, prior IT use, and habit strength within our research model are superior to subsets of the model across the range of frequency we studied. However, subsets of the model are able to provide reasonable predictions where all measures are not available.
A Re-Balanced Scorecard: A Strategic Approach To Enhance Managerial Performance In Complex Environments, Joseph H. Callaghan, Arline Savage, Steven Mintz
A Re-Balanced Scorecard: A Strategic Approach To Enhance Managerial Performance In Complex Environments, Joseph H. Callaghan, Arline Savage, Steven Mintz
Accounting
This paper is a proposal to develop conceptual and practical frameworks for evolving corporations seeking to improve their managerial performance in complex environments with actionable strategies for dealing with social, environmental and corporate governance issues. These frameworks are coalesced by social contract theory that extends the traditional view of the firm as a nexus of contracts to a broader view of the firm as a nexus of social contracts. A re-balanced scorecard is proposed to induce and evaluate management performance that captures important dimensions and aspects of the frameworks established for firms strategically choosing to change their long term objectives …
Ethical Concerns About The Online Sale Of Instructor-Only Textbook Resources, Arline Savage, Mark G. Simkin
Ethical Concerns About The Online Sale Of Instructor-Only Textbook Resources, Arline Savage, Mark G. Simkin
Accounting
Yes, your test bank and solutions manual are for sale and it is very easy for your students to acquire them. Using a stakeholder framework, we analyze the ethical issues involved in acquiring, using, and distributing these instructional resources by individuals besides the professors for whom they are intended. We also discuss countermeasures that stakeholders might use to deal with this latest development.
Standard Setters Panel Discussion: How Management And Auditors Should Be Making And Evaluating Judgments, Martin Baumann, John Fogarty, Phil Wedemeyer, Roger Martin
Standard Setters Panel Discussion: How Management And Auditors Should Be Making And Evaluating Judgments, Martin Baumann, John Fogarty, Phil Wedemeyer, Roger Martin
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Accounting Historians Journal, 2010, Vol. 37, No. 1 [Whole Issue]
Accounting Historians Journal, 2010, Vol. 37, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Accounting Trends And Techniques, 64th Annual Survey 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends And Techniques, 64th Annual Survey 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
In Our Opinion… , March 2010, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
In Our Opinion… , March 2010, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
Newsletters
No abstract provided.
Academy Of Accounting Historians: Application For 2010 Membership; Application For 2010 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2010 Membership; Application For 2010 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Financial Reporting In 1920: The Case Of Industrial Companies;, Jeffrey J. Archambault, Marie E. Archambault
Financial Reporting In 1920: The Case Of Industrial Companies;, Jeffrey J. Archambault, Marie E. Archambault
Accounting Historians Journal
This study uses the 1920 Moody's Analysis of Industrial Investments to assess the extent of financial reporting by U.S. industrial companies. The reporting of an income statement and a balance sheet, as well as the amount of disclosure in both of these statements, is examined empirically to determine which economic factors influence this reporting. The results show that corporate-governance, operating, and financing factors all significantly influence the reporting of financial statements and the extent of disclosure within those statements. However, the significant factors vary across the two financial statements and the two decisions considered (reporting a particular statement and the …
Accounting Historians Journal, 2010, Vol. 37, No. 2 [Whole Issue]
Accounting Historians Journal, 2010, Vol. 37, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Ifrs Accounting Trends And Techniques, American Institute Of Certified Public Accountants (Aicpa)
Ifrs Accounting Trends And Techniques, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
Accounting Trends & Techniques, Employee Benefit Plans : Financial Statement Reporting And Disclosure Practices, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends & Techniques, Employee Benefit Plans : Financial Statement Reporting And Disclosure Practices, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
Audit Committee Members’ And Managers’ Financial Incentives And The Materiality Of Financial Statement Misstatements, Marsha B. Keune, Karla M. Johnstone
Audit Committee Members’ And Managers’ Financial Incentives And The Materiality Of Financial Statement Misstatements, Marsha B. Keune, Karla M. Johnstone
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Principles-Based Versus Rules-Based Accounting Standards: The Influence Of Standard Precision And Audit Committee Strength On Financial Reporting Decisions, Christopher P. Agoglia, Timothy S. Doupnik, George T. Tsakumis
Principles-Based Versus Rules-Based Accounting Standards: The Influence Of Standard Precision And Audit Committee Strength On Financial Reporting Decisions, Christopher P. Agoglia, Timothy S. Doupnik, George T. Tsakumis
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
When Is Trusted Advice Not Trustworthy? How Affiliation And Advice Quality Influence Auditors’ Evaluation And Use Of Advice, Kathryn Kadous, Justin Leiby, Mark E. Peecher
When Is Trusted Advice Not Trustworthy? How Affiliation And Advice Quality Influence Auditors’ Evaluation And Use Of Advice, Kathryn Kadous, Justin Leiby, Mark E. Peecher
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Review And Model Of Auditor Judgments In Fraud-Related Planning Tasks, Jacqueline Hammersley
Review And Model Of Auditor Judgments In Fraud-Related Planning Tasks, Jacqueline Hammersley
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Audit Partners Panel Discussion: How Are We Dealing With The Increased Level Of Judgment?, Hal Zeidman, Brian Richson, Leroy Dennis, Bill Messier
Audit Partners Panel Discussion: How Are We Dealing With The Increased Level Of Judgment?, Hal Zeidman, Brian Richson, Leroy Dennis, Bill Messier
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Importance Of Auditor Judgment In Improving Audit Quality, W. Robert Knechel
Importance Of Auditor Judgment In Improving Audit Quality, W. Robert Knechel
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Equational Zero Vector Databases, Non-Equational Databases, And Inherent Internal Control, Roberta Ann Barra, Arline Savage, Jeff J. Tsay
Equational Zero Vector Databases, Non-Equational Databases, And Inherent Internal Control, Roberta Ann Barra, Arline Savage, Jeff J. Tsay
Accounting
Equational zero vector accounting systems, based on duality principles and the double-entry model, were designed as ontological control systems to help prevent and detect fraud and errors inherent in non-equational, single-entry systems. Non-equational systems lend themselves to fraud and errors to a larger degree because the internal control inherent in an equational zero vector system has no substitute. We use an analytical analysis methodology to show that an equational zero vector system provides superior inherent internal control over data completeness and data reliability. In the accounting information systems area, the most popular modern non-equational system, the resource-event-agent model, is increasingly …
Women Accountants In The 1880 Us Federal Census: A Genealogical Analysis, Diane H. Roberts
Women Accountants In The 1880 Us Federal Census: A Genealogical Analysis, Diane H. Roberts
Accounting
This historical census micro-data project examines the characteristics of women who self report as accountants in the 1880 US Federal Census. Using the data provided by the actual Census forms the demographic, familial, and economic characteristics of women accountants are examined and found to be quite different from the experience of accountants overall found by Lee [2007]. A fairly clear picture of a typical 1880 female accountant emerged and analysis of their multi-generational families gave insight into the changing occupational landscape of the period. Almost all women accountants were US born of US born parents and most did not migrate …
Analysis Of Xbrl Literature: A Decade Of Progress And Puzzle, Saeed Roohani, Zhao Xianming, Ernest Capozzoli, Barbara Lamberton
Analysis Of Xbrl Literature: A Decade Of Progress And Puzzle, Saeed Roohani, Zhao Xianming, Ernest Capozzoli, Barbara Lamberton
Faculty Articles
XBRL (eXtensible Business Reporting language) was recently, in 2008, in its 10th year. The concept was articulated in 1998 by Charles Hoffman, known as XFRML (eXtensible Financial Reporting Mark Up Language) to facilitate the business reporting process and improve financial reporting. The objective of this paper is to examine a decade (1998-2008) of XBRL articles published in various publications including trade, practitioner and academic journals to identify trends and patterns, milestones, and organizations actively contributed to this development. Another goal is to assess public perceptions of XBRL, its capabilities and its future. We examined published articles where XBRL appeared either …
Cpa Expert 2010 Winter, American Institute Of Certified Public Accountants (Aicpa)
Cpa Expert 2010 Winter, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.