Open Access. Powered by Scholars. Published by Universities.®

Business Commons™

Open Access. Powered by Scholars. Published by Universities.®

Kennesaw State University

2004

Articles 1 - 10 of 10

Full-Text Articles in Business

The Fraud Diamond: Considering The Four Elements Of Fraud, David T. Wolfe, Dana R. Hermanson Dec 2004

The Fraud Diamond: Considering The Four Elements Of Fraud, David T. Wolfe, Dana R. Hermanson

Faculty and Research Publications

Focuses on the use of the elements of the fraud diamond to prevent and detect accounting fraud. Essential traits for committing fraud; Steps in assessing fraud risk through the use of the fourth element of the diamond; Ways for auditors to prevent potential fraud.

Go to article

The Importance Of Integrated Goal Setting: The Application Of Cost-Of-Capital Concepts To Private Firms, A. Frank Adams Iii, George E. Manners Jr, Joseph H. Astrachan, Pietro Mazzola Dec 2004

The Importance Of Integrated Goal Setting: The Application Of Cost-Of-Capital Concepts To Private Firms, A. Frank Adams Iii, George E. Manners Jr, Joseph H. Astrachan, Pietro Mazzola

Faculty and Research Publications

In this article, we examine financial return, answer the question of how one knows when the return is adequate, and explore the relationship of short- and long-term returns as they relate to business health.

Go to article

Corporate Governance Ratings: Good Or Bad?, Dana R. Hermanson Nov 2004

Corporate Governance Ratings: Good Or Bad?, Dana R. Hermanson

Faculty and Research Publications

If something is important, eventually it gets measured. The last several years clearly have demonstrated that corporate governance is important, so it is no surprise that an industry has emerged to provide ratings of companies' corporate governance. There are several governance ratings providers, and three have been chosen that illustrate the types of rating systems currently in use: 1. Institutional Shareholder Services, 2. Corporate Library-Board Effectiveness Ratings, and 3. Governance Metrics International. For each service, the rating system's purpose, methodology, and criteria are presented. What is good about governance ratings? The ratings further promote the importance of good governance, and …

Go to article

Going Beyond Sarbanes-Oxley Compliance: Five Keys To Creating Value, Mark S. Beasley, Dana R. Hermanson Jun 2004

Going Beyond Sarbanes-Oxley Compliance: Five Keys To Creating Value, Mark S. Beasley, Dana R. Hermanson

Faculty and Research Publications

Discusses the factors involved in implementing Sarbanes-Oxley Act of 2002 for U.S. accounting firms. Appreciation of the goal behind the law; Comprehension of the accounting fraud; Aggressiveness in addressing ethical attitudes and rationalization.

Go to article

2004 - The Ninth Annual Symposium Of Student Scholars Apr 2004

2004 - The Ninth Annual Symposium Of Student Scholars

Symposium of Student Scholars Program Books

The full program book from the Ninth Annual Symposium of Student Scholars, held on April 16, 2004. Includes abstracts from the presentations and posters.

Go to article

Perceptions Of The Library: A Key To Planning Effective Services, Sue Alexander, William Black, Virginia Vesper Apr 2004

Perceptions Of The Library: A Key To Planning Effective Services, Sue Alexander, William Black, Virginia Vesper

The Southeastern Librarian

such as questions answered, books cataloged, and dollars spent. Now we are called upon to measure the impact of those services on our clients. Stakeholder demand for accountability, changing accreditation standards, and state and federal concerns over student outcomes have driven a real concern for measurement from the client’s perspective. This will become increasingly important as demands for accountability and competition from other sectors increase. “Assessment and evaluation are intended as means to demonstrate institutional effectiveness, foster institutional improvement, and demonstrate accountability.” Programs such as the New Measures Initiative, from the Association of Research Libraries, have been developed to strengthen …

Go to article

Salesperson Listening: A Replication And Extension Of The Ilps Scale, Stephen B. Castleberry, Rick Ridnour, C. David Shepherd Jan 2004

Salesperson Listening: A Replication And Extension Of The Ilps Scale, Stephen B. Castleberry, Rick Ridnour, C. David Shepherd

Faculty and Research Publications

The primary purpose of this study was further testing of the ILPS scale (Castleberry, et al. 1999). The sample consisted of 101 salespeople from three business-to-business farms in the Midwest. In addition to the ILPS exhibiting good reliability, results are consistent with prior research indicating a significant positive relationship between listening ability and salesperson performance. Results also found a significant positive relationship between listening ability and adaptability and age. Contrary to past salesperson listening research, females were found to be better listeners than men, and there was no significant relationship between listening and salesperson experience. Implications for managers and researchers …

Go to article

Young Cpas Remain Undaunted By Scandals, Heather M. Hermanson, Mary C. Hill, Susan H. Ivancevich Jan 2004

Young Cpas Remain Undaunted By Scandals, Heather M. Hermanson, Mary C. Hill, Susan H. Ivancevich

Faculty and Research Publications

Did the demise of Arthur Andersen and the related fallout affect the satisfaction of entry-level accountants at Big Four firms? The answer appears to be "no." Despite the considerable negative press focused on the profession, entry-level accountants still assess positively the profession and their careers. The authors followed the careers of 32 new hires from the summer of 2000, assessing their job satisfaction every 6 months. Job satisfaction remained stable over the period just before and after the Andersen collapse. Despite the negative press, respondents indicated that their firm is operating much as it had in the past. The relatively …

Go to article

Drivers Of The Value Of The Firm: Profitability, Growth, And Capital Intensity, Tom W. Miller, Richard E. Mathisen Jan 2004

Drivers Of The Value Of The Firm: Profitability, Growth, And Capital Intensity, Tom W. Miller, Richard E. Mathisen

Faculty and Research Publications

Value-based management systems focus on wealth and the wealth creation process and promote the generation of value for the shareholders. A valuation model for the firm is extended analytically to focus explicitly on profitability, growth, and capital intensity as drivers of the value of the firm. The extended model provides information about the sensitivities of the value of the firm to changes in the firm's profitability, growth, and capital intensity. These sensitivities are presented in terms of changes per dollar of sales and actual dollar changes. The changes per dollar of sales show the relative sensitivities of the changes in …

Go to article

Estimates Of The Sensitivities Of The Value Of The Firm To Profitability, Growth, And Capital Intensity, Tom W. Miller, Richard E. Mathisen, John P. Mcallister Jan 2004

Estimates Of The Sensitivities Of The Value Of The Firm To Profitability, Growth, And Capital Intensity, Tom W. Miller, Richard E. Mathisen, John P. Mcallister

Faculty and Research Publications

Value-based management systems concentrate on actions that generate value for the shareholders in the wealth creation process (Fisher 1995; Lieber 1996; Walbert 1994). This study focuses explicitly on profitability, growth, and capital intensity as drivers of the value of the firm by extending a free cash flow valuation model for the firm. The extended model is used to provide information about the sensitivities of the value of the firm to changes in the firm's profitability, growth, and capital intensity. These sensitivities are presented in terms of partial derivatives and dollar changes. The partial derivatives show the changes in the value …

Go to article