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Full-Text Articles in Business
On The Answer-Arrangement Bias Of Professional Certification Examinations In Accounting, Marshall A. Geiger, Mark M. Higgins
On The Answer-Arrangement Bias Of Professional Certification Examinations In Accounting, Marshall A. Geiger, Mark M. Higgins
Accounting Faculty Publications
The test construction literature has emphasized the randomization of answers within multiple-choice items as a way to eliminate test construction bias. This study examines the answer placement bias of the multiple-choice portion of the 1987 - 1992 CIA, CMA, and CPA exams. The results indicate a consistent bias toward the "A" position in the CIA exam and against the "A" and "E" positions on the CMA exam. Also, all three exams were found to have significantly fewer correct answer runs (e.g., four "A's" in a row) than would be expected from the random placement of answers. A discussion of test …
Giving Credits Where Credits Are Due: Revising The Script On Hollywood's Books, Lisa Simmons
Giving Credits Where Credits Are Due: Revising The Script On Hollywood's Books, Lisa Simmons
Mahurin Honors College Capstone Experience/Thesis Projects
For the past decade, the motion picture industry has been heavily scrutinized for its questionable accounting practices. This paper reviews these practices and shows how motion picture companies have manipulated accounting numbers to further their financial interests. The paper also discusses several proposed reforms to restore the public's faith in the financial assessment of motion picture companies.