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Articles 1741 - 1770 of 1815

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 Articles

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.

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

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

Faculty Articles

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 …

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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 Articles

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.

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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.

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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 …

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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 Articles

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 …

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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 Articles

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 …

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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 Articles

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 …

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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 Articles

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 …

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Some Free - Some Fee: The Emerging Business Model For E-Content Web Sites, Meg C. Murray, Ravi Narayanaswamy Nov 2003

Some Free - Some Fee: The Emerging Business Model For E-Content Web Sites, Meg C. Murray, Ravi Narayanaswamy

Faculty Articles

The rapid emergence of E-commerce with its competitive characteristics has transformed the business landscape. In its short lifespan of little more than a decade, the Internet marketplace has already seen a dramatic cycle of high peaks and low valleys. E-content sites, whose primary product is information, have had the most difficulty sustaining profitability. The central proposition is that a firm’s business model is an important locus of innovation and a crucial source of revenue creation for its stakeholders. Consequently, the question has become how can an Internet business and e-content Web site, in particular, support a sustainable business model. There …

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Factors To Be Considered In Determining A Corporation's Commercial Domicile, A. Bruce Clements Oct 2003

Factors To Be Considered In Determining A Corporation's Commercial Domicile, A. Bruce Clements

Faculty Articles

Laws can vary significantly in taxing multijurisdictional companies depending on a company's degree of corporate presence in the taxing state, the type and source of income earned, and the type of property used or held in the state. Several critical factors can determine a company's tax liability in a state, including the location of the company's commercial domicile. The US Supreme Court's decision in the Wheeling Steel case regarding commercial domicile is overriding in federal, as well as state courts. Accordingly, multistate companies and their tax advisors should consider the location of central management activities when planning to start or …

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Family Businesses' Contribution To The U.S. Economy: A Closer Look, Joseph H. Astrachan, Melissa Carey Shanker Sep 2003

Family Businesses' Contribution To The U.S. Economy: A Closer Look, Joseph H. Astrachan, Melissa Carey Shanker

Faculty Articles

In 1995, we were commissioned to conduct research on the impact of family businesses on the U.S. economy. A search of all relevant research led to the conclusion that the majority of existing data relating to family businesses' economic contributions were not grounded in empirical research, and the definitions used to distinguish family businesses from other enterprises were ambiguous or nonexistent. In 1996, we published a paper providing a framework for assessing the economic impact of family businesses across three ranges, defined by the degree of family involvement in the businesses. This paper revisits that research and updates and improves …

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Enemy At The Gate: Threats To Information Security, Michael E. Whitman Aug 2003

Enemy At The Gate: Threats To Information Security, Michael E. Whitman

Faculty Articles

A firm can build more effective security strategies by identifying and ranking the severity of potential threats to its IS efforts.

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Coso: More Relevant Now Than Ever, Heather M. Hermanson Jul 2003

Coso: More Relevant Now Than Ever, Heather M. Hermanson

Faculty Articles

In 1992 when the Committee of Sponsoring Organizations of the Treadway Commission (COSO) issued its internal control framework, few would have guessed that the framework would become an integral part of corporate accountability a decade later, but things are moving in that direction. COSO's framework may become an important tool for implementing the directives set forth in the Sarbanes-Oxley Act of 2002. With the newly mandated reporting on controls and other directives set forth in the Sarbanes-Oxley Act, the full effect of COSO's internal control vision may finally be realized. COSO's framework may help to address compliance with the new …

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2003 - The Eighth Annual Symposium Of Student Scholars Apr 2003

2003 - The Eighth Annual Symposium Of Student Scholars

Symposium of Student Scholars Program Books

The full program book from the Eighth Annual Symposium of Student Scholars, held on April 18, 2003. Includes abstracts from the presentations and posters.

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The Role Of Bargaining Style In Public Company Audits, Heather M. Hermanson, Kurt S. Schulzke, G. Richard Shell Jan 2003

The Role Of Bargaining Style In Public Company Audits, Heather M. Hermanson, Kurt S. Schulzke, G. Richard Shell

Faculty Articles

According to prior auditing research, negotiation plans an important role in audit outcomes. General purpose negotiating literature suggests that bargaining styles are an important factor in business negotiations and that bargaining style mismatches between negotiating counter-parties can influence negotiation results. To date, the role of auditors' bargaining-style tendencies in audit negotiations has gone unnoticed in the auditing literature. A study examines the bargaining styles of accountants and managers as measured by the Thomas-Kilmann Conflict Mode Instrument. The results suggest that accountants are predisposed to avoid conflict or accommodate whereas managers are predisposed to collaborate or compete. Recognizing this potential mismatch …

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Strategies For Managing An Aging Workforce, Marie F. Jones Jan 2003

Strategies For Managing An Aging Workforce, Marie F. Jones

The Southeastern Librarian

Demographic trends show that the population of librarians in the U.S. is rapidly aging. This paper examines the ways that library managers can make workplaces more attractive to older librarians in order to encourage them to remain in the workforce beyond retirement age. The article dispels some negative stereotypes of "the older worker" and shows the advantages of retaining individuals with experience and maturity. It also addresses organizational climate, management, and training issues related to older workers.

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The Great Leveler: Free Business Resources On The World Wide Web, Jason Martin Jan 2003

The Great Leveler: Free Business Resources On The World Wide Web, Jason Martin

The Southeastern Librarian

The Internet is full of reliable sources that are filled with a wealth of business information. Some of these sites are fee-based with subscription prices that are much lower than those of the large commercial databases. Unfortunately, only a single subscriber may use most of those fee-based sites. That means the librarian must turn to sites that are free to the general public. Many of these free sites rival fee-based services for quality and quantity of information.

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Family Business Research: The Evolution Of An Academic Field, Barbara Bird, Harold Welsch, Joseph H. Astrachan, David Pistrui Dec 2002

Family Business Research: The Evolution Of An Academic Field, Barbara Bird, Harold Welsch, Joseph H. Astrachan, David Pistrui

Faculty Articles

The establishment of a field of study or a discipline with academic or professional standing requires, among other things, a body of knowledge that expands understanding of that domain. This paper looks at the literature on establishing a unique field of study, reviews the foundational research in family business (1980s) and four recent years (1997-2001) of published family business research found in several outlets. We find that family business research is becoming increasingly sophisticated and rigorous. This bodes well for the development of an independent field for family business. Recommendations are offered to further the professionalization of family business as …

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Revised Innocent Spouse Rules Offer Greater Tax Relief, Linda M. Johnson, A. Bruce Clements Dec 2002

Revised Innocent Spouse Rules Offer Greater Tax Relief, Linda M. Johnson, A. Bruce Clements

Faculty Articles

When a married couple files a joint tax return, both spouses become jointly and severally liable for the income taxes due, including any additional taxes, interest, and penalties determined at a later date. In the event of an underpayment of income tax, the IRS can proceed against either spouse to collect the entire tax deficiency. This places a spouse in a precarious position in situations where the other spouse deliberately omits income or overstates deductions on a jointly filed income tax return, even if the spouse is totally unaware of the other's transgressions. Relief from joint and several liability is …

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Asset Prices And Information Traders’ Abilities: Evidence From Experimental Asset Markets, Lucy F. Ackert, Bryan K. Church, Ping Zhang Dec 2002

Asset Prices And Information Traders’ Abilities: Evidence From Experimental Asset Markets, Lucy F. Ackert, Bryan K. Church, Ping Zhang

Faculty Articles

This study reports the results of fifteen experimental asset markets designed to investigate the effects of forecasts on market prices, traders’ abilities to assess asset value, and the link between the two. Across the fifteen markets, the authors investigate alternative forecast-generating processes. In some markets the process produces an unbiased estimate of asset value and in others a biased estimate. The processes generating the biased forecasts, though, are less variable than the process generating the unbiased forecast. The authors find that, in general, periodend asset price reflects private forecasts, regardless of the forecast-generating process. Subsequently, they investigate whether traders’ abilities …

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Measuring Roi: Is It Worth It? Interview By Richard K Thomas, David Marlowe, Daniel Fell, Sheb L. True, Chuck Mcleester Oct 2002

Measuring Roi: Is It Worth It? Interview By Richard K Thomas, David Marlowe, Daniel Fell, Sheb L. True, Chuck Mcleester

Faculty Articles

Return on investment (ROI) for healthcare marketing is a hot topic among healthcare professionals. It has been discussed off and on in the past, but recent financial developments in healthcare have brought it to the forefront. Today, because of financial pressures, all operational efforts (including marketing) are under intense scrutiny, making the bottom line more important than ever.

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Who Are We Hiring? Characteristics Of Entrants To The Profession, Heather M. Hermanson, Mary C. Hill, Susan H. Ivancevich Aug 2002

Who Are We Hiring? Characteristics Of Entrants To The Profession, Heather M. Hermanson, Mary C. Hill, Susan H. Ivancevich

Faculty Articles

Presents the results of a survey among auditors hired by a large international accounting firm in the U.S. as of 2002. Demographic characteristics of new hires; Factors important to new hires in selecting their employer; Initial job expectations of new hires.

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The High Road, Jane E. Campbell, Heather M. Hermanson, John P. Mcallister May 2002

The High Road, Jane E. Campbell, Heather M. Hermanson, John P. Mcallister

Faculty Articles

Discusses the obstacles to international accounting standards convergence. Effort of the International Accounting Standards Committee (IASC) to promote to convergence theme; Comparison between the convergence frameworks of the U.S. Securities and Exchange Commission and the Financial Accounting Standards Board; Sections of the 'Framework for the Preparation and Presentation of Financial Statements' document issued by the IASC.

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Obstacles To International Accounting Standards Convergence, Jane E. Campbell, Heather M. Hermanson, John P. Mcallister May 2002

Obstacles To International Accounting Standards Convergence, Jane E. Campbell, Heather M. Hermanson, John P. Mcallister

Faculty Articles

Given the recent changes in the international sector, along with the similarities in the conceptual frameworks of the FASB and IASC, the relatively swift convergence of US GAAP and International Accounting Standards is a distinct possibility. This article contends convergence is possible, and reviews 3 key areas that could hinder or foster it: 1. the general organization, in terms of form and topical content, of the frameworks, 2. a significant pervasive difference between the frameworks, and 3. specific differences within the major topical areas of the frameworks.

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2002 - The Seventh Annual Symposium Of Student Scholars Apr 2002

2002 - The Seventh Annual Symposium Of Student Scholars

Symposium of Student Scholars Program Books

The full program book from the Seventh Annual Symposium of Student Scholars, held on April 5, 2002. Includes abstracts from the presentations and posters.

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A History Of Revenue Forecasts, Mark Rider Jan 2002

A History Of Revenue Forecasts, Mark Rider

Faculty Articles

Feenberg et al. (1989) apply a simple regression-based method to test the rationality of state revenue forecasts. Using the same regression-based methodology, we test the rationality of federal revenue forecasts for fiscal year 1802 through 2001. We find that Treasury forecasts of federal revenues satisfy the conditions of weak rationality.

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Audit Committee Effectiveness: A Synthesis Of The Empirical Audit Committee Literature, F. Todd Dezoort, Dana R. Hermanson, Deborah S. Archambeault, Scott A. Reed Jan 2002

Audit Committee Effectiveness: A Synthesis Of The Empirical Audit Committee Literature, F. Todd Dezoort, Dana R. Hermanson, Deborah S. Archambeault, Scott A. Reed

Faculty Articles

The article describes the factors that contribute to audit committee effectiveness. An effective audit committee has qualified members with the authority and resources to protect stakeholder interests by ensuring reliable financial reporting, internal controls, and risk management through its diligent oversight efforts. The determinants of audit committee effectiveness includes the audit committee composition, authority, resources and diligence. The major U.S. stock exchanges require that audit committees be composed of at least three independent, financially literate directors. Team issues also are relevant when considering audit committee composition. The audit committee derives its authority from the full board of directors, federal law …

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Venture Capitalists And Closely Held Ipos: Lessons For Family-Controlled Firms, Joseph H. Astrachan, Daniel L. Mcconaughy Dec 2001

Venture Capitalists And Closely Held Ipos: Lessons For Family-Controlled Firms, Joseph H. Astrachan, Daniel L. Mcconaughy

Faculty Articles

This study examines how the presence of venture capitalists (VCs) in closely held IPOs relates to their performance. It also identifies other factors that are related to the performance of closely held IPOs. Closely held firms in this study had an average of 88% insider ownership before the IPO. In general, we find that closely held IPOs benefit from associations with VCs. This finding suggests that VCs' outside expertise and connections are valuable assets. Because it takes time for VCs to effect changes and because beneficial changes generally occur gradually, firms contemplating IPOs must plan well in advance to maximize …

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Hospitals And The Web: A Maturing Relationship, Daniel Fell, C. David Shepherd Jul 2001

Hospitals And The Web: A Maturing Relationship, Daniel Fell, C. David Shepherd

Faculty Articles

How are hospitals using the Internet in marketing today? Where are health care marketers focusing their online efforts?What returns are marketers seeing from their Internet initiatives and investments? These are some of the questions we have been tracking since 1995 when we conducted the first-ever study to examine the ways that hospital marketers around the country were using the Internet and other emerging technology to promote their organizations. In the most recent survey, we look at what health care marketers are doing online and take the pulse of an industry grappling with rapid change and as yet unproven Internet strategies.

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