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Full-Text Articles in Business

Aicpa Audit Committee Toolkit. Public Companies, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center Jan 2014

Aicpa Audit Committee Toolkit. Public Companies, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center

Guides, Handbooks and Manuals

No abstract provided.


Managing Your Tax Season, Edward Mendlowitz Jan 2014

Managing Your Tax Season, Edward Mendlowitz

Guides, Handbooks and Manuals

No abstract provided.


Bill What You're Worth, David W. Cottle Jan 2014

Bill What You're Worth, David W. Cottle

Guides, Handbooks and Manuals

No abstract provided.


Enterprise Risk Management : Guidance For Practical Implementation And Assessment, American Institute Of Certified Public Accountants (Aicpa) Jan 2014

Enterprise Risk Management : Guidance For Practical Implementation And Assessment, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


A Study Of Data Informatics: Data Analysis And Knowledge Discovery Via A Novel Data Mining Algorithm, Shilpa Balan Jan 2014

A Study Of Data Informatics: Data Analysis And Knowledge Discovery Via A Novel Data Mining Algorithm, Shilpa Balan

Electronic Theses and Dissertations

Frequent pattern mining (fpm) has become extremely popular among data mining researchers because it provides interesting and valuable patterns from large datasets. The decreasing cost of storage devices and the increasing availability of processing power make it possible for researchers to build and analyze gigantic datasets in various scientific and business domains. A filtering process is needed, however, to generate patterns that are relevant. This dissertation contributes to addressing this need. An experimental system named fpmies (frequent pattern mining information extraction system) was built to extract information from electronic documents automatically. Collocation analysis was used to analyze the relationship of …


Mobile Computing Device Adoption In Organizations: An Information-Processing Based View, Xiang Guo Jan 2014

Mobile Computing Device Adoption In Organizations: An Information-Processing Based View, Xiang Guo

Electronic Theses and Dissertations

Mobile computing devices have gained popularity in organizations. Various companies, government agencies, and academic institutions have seen a dramatic increase in employees' adoption of personal mobile devices. Current research has not provided clear explanations about the motivations behind employees' mobile device adoption behavior and the factors affecting these behaviors. This paper proposes using a new perspective, an information-processing based view, to better understand this new trend. The newly developed measurement instrument, named as Information-Processing Support Index (IPSI), captures an employee's perceptions about the capabilities of mobile devices to support his/her work-related information-processing needs. An exploratory model using IPSI and other …


An Evaluation Of Perceived Safety Of Free Software: The Brafs Model, Will Pepper Jan 2014

An Evaluation Of Perceived Safety Of Free Software: The Brafs Model, Will Pepper

Electronic Theses and Dissertations

This dissertation explores the perceived safety of free software and its relationship with the intention to use this technology in a business setting. The newly created construct of perceived safety is developed out of the theory of planned behavior. It is researched, scrutinized, and refined according to academic guidelines and two different environmental settings. The constructs that impact perceived safety and its relationship with intention to use consist of technology perceived risk, technology trusting beliefs, expected financial utility, and perceived adverse impact on professional reputation. Each construct consists of multiple operationalized elements. To explore this empirically, beneficial and risk measurements …


Adviser's Guide To Social Security: Unlocking The Mystery Of Retirement Planning, Theodore J. Sarenski, Elaine Floyd Jan 2014

Adviser's Guide To Social Security: Unlocking The Mystery Of Retirement Planning, Theodore J. Sarenski, Elaine Floyd

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Audit Committee Toolkit : Private Companies, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center In Cooperation With Cna Jan 2014

Aicpa Audit Committee Toolkit : Private Companies, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center In Cooperation With Cna

Guides, Handbooks and Manuals

No abstract provided.


Budgeting, Planning And Forecasting In Uncertain Times, Michael Coveney, Gary Cokins Jan 2014

Budgeting, Planning And Forecasting In Uncertain Times, Michael Coveney, Gary Cokins

Guides, Handbooks and Manuals

No abstract provided.


Securing The Future: Volume 1. Building Your Firm's Succession Plan, William L. Reeb, Dominic Cingoranelli Jan 2014

Securing The Future: Volume 1. Building Your Firm's Succession Plan, William L. Reeb, Dominic Cingoranelli

Guides, Handbooks and Manuals

No abstract provided.


Change Management For Finance And Accounting Professionals, Ronald Rael Jan 2014

Change Management For Finance And Accounting Professionals, Ronald Rael

Guides, Handbooks and Manuals

No abstract provided.


Cpa Firm Mergers And Acquisitions : How To Buy A Firm, How To Sell A Firm, And How To Make The Best Deal, Joel L. Sinkin, Terrence E. Putney Jan 2014

Cpa Firm Mergers And Acquisitions : How To Buy A Firm, How To Sell A Firm, And How To Make The Best Deal, Joel L. Sinkin, Terrence E. Putney

Guides, Handbooks and Manuals

No abstract provided.


Securing The Future: Volume 2. Implementing Your Firm's Succession Plan, William L. Reeb, Dominic Cingoranelli Jan 2014

Securing The Future: Volume 2. Implementing Your Firm's Succession Plan, William L. Reeb, Dominic Cingoranelli

Guides, Handbooks and Manuals

No abstract provided.


Controller As Business Manager, James Lindell Jan 2014

Controller As Business Manager, James Lindell

Guides, Handbooks and Manuals

No abstract provided.


Preparing For The New Standards In Personal Financial Planning, Clark M. Blackman Ii, Dirk Edwards Jan 2014

Preparing For The New Standards In Personal Financial Planning, Clark M. Blackman Ii, Dirk Edwards

Guides, Handbooks and Manuals

This sample article is for use by CPA state societies to help members prepare to implement the Statement on Standards in PFP Services in practice.


When Does The Aicpa Statement On Standards In Personal Financial Planning Services No. 1 Apply To A Member?, American Institute Of Certified Public Accountants. Personal Financial Planning Section Jan 2014

When Does The Aicpa Statement On Standards In Personal Financial Planning Services No. 1 Apply To A Member?, American Institute Of Certified Public Accountants. Personal Financial Planning Section

Guides, Handbooks and Manuals

No abstract provided.


Corporate Strategy And Its Use In Solving Issues In The Accounting Field Of The Financial Services Industry, Clark Lisa Jan 2014

Corporate Strategy And Its Use In Solving Issues In The Accounting Field Of The Financial Services Industry, Clark Lisa

Honors Theses

No abstract provided.


Financial Reporting In Division I College Athletics, Anish Sharma Jan 2014

Financial Reporting In Division I College Athletics, Anish Sharma

Honors Theses

The purpose of this study is to determine whether financial reporting standards used in Division I college athletics are comparable, consistent, and complete. The study compares the principles that athletics departments must use in adherence to the Department of Education's Equity in Athletics Disclosure Act (EADA) report with the principles that athletics departments must also use in the National Collegiate Athletic Association (NCAA) report. Additionally, the two reporting standards will be compared to the conceptual framework of Generally Accepted Accounting Principles (GAAP). Through surveys from Division I athletics departments throughout the country, interviews, and financial databases, the study aims to …


An Examination Of The Stockholder Response To Corporate Religiosity And Religiosity's Effects On Operational And Financial Reporting Quality, Katrina Marie Briscoe Jan 2014

An Examination Of The Stockholder Response To Corporate Religiosity And Religiosity's Effects On Operational And Financial Reporting Quality, Katrina Marie Briscoe

Honors Theses

Religion has been shown to influence decision makers at both the individual and business level. In this paper, I examine the stockholder response to corporate religiosity and religiosity's effects on operational and financial reporting quality. Industry adjusted return on assets and industry adjusted accruals are my measures for operational and financial reporting quality, respectively. Using religiosity data from Dyreng, Mayew, and Williams, I evaluate the 1999 and 2006 mean stock returns by degree of religiosity and return on assets and by degree of religiosity and accruals earnings management. I find that stockholders favor the least religious companies with the highest …


Croatia In The European Union: A Study On Foreign Direct Investment, Unemployment, And Infrastructure, Mary Grace Boland Jan 2014

Croatia In The European Union: A Study On Foreign Direct Investment, Unemployment, And Infrastructure, Mary Grace Boland

Honors Theses

This study aims to determine the possible economic success or failure of Croatia in the European Union based on three economic indicators: foreign direct investment (FDI), unemployment, and infrastructure. It also seeks to compare other economic indicators such as GDP growth and inflation of Croatia to the other 27 member-states of the European Union. The goal of this paper is not to predict the future of Croatia, but to discover areas of potential reform and to support existing research on determinants of economic success in the EU. The three chapters that focus on FDI, unemployment, and infrastructure explore the respective …


Small Business Crews As High Performance Work Teams: The Role Of Vertical And Horizontal Familiarity, Foster Brett Roberts Jan 2014

Small Business Crews As High Performance Work Teams: The Role Of Vertical And Horizontal Familiarity, Foster Brett Roberts

Electronic Theses and Dissertations

This research focused on the influence of vertical team familiarity (past work experience between leader and members) and horizontal team familiarity (past work experience between members) on fluid team financial job performance. Utilizing role theory (Foa & Foa, 1974), leader-member exchange (Graen & Scandura, 1984) and team-member exchange (Seers, 1989) theories, within Grant's (2007) relational job design model, a conceptual model is developed and then empirically tested. It is proposed that through vertical team familiarity and horizontal team familiarity resource exchange relationships develop which influence team financial job performance. The effect of vertical team familiarity on team financial job performance …


There Is No "I" In Team: An Investigation Of Team Dynamics In The Buyer-Seller Interaction, Katerina Hybnerova Jan 2014

There Is No "I" In Team: An Investigation Of Team Dynamics In The Buyer-Seller Interaction, Katerina Hybnerova

Electronic Theses and Dissertations

The importance of sales team composition and the necessary team competencies is examined in this research. This research uses team intelligence, role expectancy, team cohesion, and improvisation to build an Input-Process-Output model for sales team composition. A strategic plan is devised for the sales team presentation process through three important phases, (1) team composition (2) presentation preparation, and (3) presentation execution. The team composition process, or the formation of the team, will illuminate the competencies necessary for the salespeople who will be responsible for the presentation to the buyer in the buyer-seller interaction (i.e. the initial sales pitch). Through the …


The Influence Of Location Of Firm Ownership On Consumers, C. Clifton Eason Jan 2014

The Influence Of Location Of Firm Ownership On Consumers, C. Clifton Eason

Electronic Theses and Dissertations

An increasing number of consumers are making consumption decisions based on perceptions of a firm's social performance. In other words, many consumers take into account a firm's impact on society and the environment when deciding where they will spend their money. Thus, it is important for firms to understand what these consumers perceive to be important indicators of a firm's social performance. A potential element of social performance that has yet to be studied is local ownership as well as its influence on consumers' store perceptions and consumption decisions. As large, national chains increasingly threaten the existence of smaller, locally-owned …


Initial Online Consumer Trust (Ioct): The Influence Of Third-Party Service Provider Reputation, Website Utility, Electronic Word-Of-Mouth, And Previous Experience With Similar Websites, Surma Mukhopadhyay Jan 2014

Initial Online Consumer Trust (Ioct): The Influence Of Third-Party Service Provider Reputation, Website Utility, Electronic Word-Of-Mouth, And Previous Experience With Similar Websites, Surma Mukhopadhyay

Electronic Theses and Dissertations

Objectives: The objectives of the study were 1) to conceptualize Initial Online Consumer Trust (IOCT) and 2) to examine the effects of website utility, electronic word-of-mouth, consumer past experiences with similar websites, and third-party service providers' reputation on the development of IOCT. Methods: To explore the research objectives, the study deployed a 2X3 experimental design that involved six experimental groups. Subjects were recruited from the undergraduate student pool at the University of Mississippi, School of Business. The vignettes used in the study was hypothetical book selling websites, one with the presence of third-party service providers and the other without any …


Financial Reporting Manipulation And The Role Of Religious Ownership: Evidence From Nonprofit Hospitals, Ryan Seay Jan 2014

Financial Reporting Manipulation And The Role Of Religious Ownership: Evidence From Nonprofit Hospitals, Ryan Seay

Electronic Theses and Dissertations

Empirical evidence (e.g. Eldenburg and Vines 2004; Leone and Van Horn 2005; Ballantine et al. 2007; Eldenburg et al. 2011) demonstrates that nonprofit hospital managers respond to competing institutional and regulatory pressures by engaging in various forms of financial reporting manipulation. While some recent research in accounting (e.g. Dyreng et al. 2012; McGuire et al. 2012) shows that religious social norms can deter this undesirable behavior, these studies focus on the private, for-profit sector and use a location-based measure of religiosity. This study extends this line of research by using a more direct measure of religious social norms, the ownership …


Top Management Team Attention To The Threats From Technological Disasters: Evidence From Polluters In The S&P 1500, Jaemin Kim Jan 2014

Top Management Team Attention To The Threats From Technological Disasters: Evidence From Polluters In The S&P 1500, Jaemin Kim

Electronic Theses and Dissertations

Increased public attention to environmental disasters is reducing the likelihood firms can ascribe the consequential damages of stakeholders to "acts of Nature". This phenomenon indicates that the absence of top management team (TMT) attention to natural environmental issues leads a firm to control-reducing and likely-loss threats, but less is known about whether firms engage in environmental actions in response to technological disasters and why some firms actively undertake environmental action, while others do not. Drawing on the attention-based view, I propose that technological disasters that happen in a focal firm's affiliated industry cause a TMT to increase a firm's environmental …


Mr Hyde Or Dr. Jekyll? Characteristics Of The Information Systems Security Mindset, David Pumphrey Jan 2014

Mr Hyde Or Dr. Jekyll? Characteristics Of The Information Systems Security Mindset, David Pumphrey

Electronic Theses and Dissertations

Information security professionals have a unique challenge in today's connected world. They are charged with protecting digital assets from individuals, groups, and even foreign governments with little or no restrictions limiting their behavior. To be successful, security experts must have the mindset and skills of those who seek to harm their organization, but most are not alloto retaliate, in kind. Instead, they must use these skills only to predict and to prevent future attacks; thus using their technical prowess for good and not for evil. In a survey of 330 information security professionals, the data reveals six mindsets of security …


Comment Letters On Proposed Statement On Standards For Attestation Engagements: Subject-Matter Specific Attestation Standards: Clarification And Recodification, January 28, 2014, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2014

Comment Letters On Proposed Statement On Standards For Attestation Engagements: Subject-Matter Specific Attestation Standards: Clarification And Recodification, January 28, 2014, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Codification Of Statements On Standards For Attestation Engagements, As Of January 2014, Numbers 1 To 17, American Institute Of Certified Public Accountants (Aicpa) Jan 2014

Codification Of Statements On Standards For Attestation Engagements, As Of January 2014, Numbers 1 To 17, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.