Business Commons^™

Mentoring Program Guidelines, American Institute Of Certified Public Accountants. Work/Life & Women’S Initiatives. Executive Committee

Individual and Corporate Publications

No abstract provided.

Are Entrepreneurs Born Or Made? Views Of Entrepreneurs And Venture Capitalists, Ervin L. Black, F. Greg Burton, Anne M. Traynor, David A. Wood

Faculty Publications

What characteristics do entrepreneurs believe make them successful? We interview entrepreneurs and venture capitalists (VCs) to determine traits that each of these groups perceive as necessary for entrepreneurial success. We show that entrepreneurs cite traits inherent to their nature (for example, hard working, persistent, risk-taker) significantly more than VCs. We also test to see if entrepreneurs are able to identify factors that VCs consider most important for the funding decision. We find that entrepreneurs who do not have previous VC funding experience differ significantly from VCs in what factors are important for VC funding; whereas, entrepreneurs with previous VC funding …

Fraud And The Financial Statement Audit: Auditor Responsibilities Under Sas 99, Michael Ramos

Guides, Handbooks and Manuals

No abstract provided.

Aicpa Peer Review Program Oversight Handbook, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

How To Afford A Long, Happy Retirement (Pattern Speech), American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Evaluating Performance In Information Technology, Marc J. Epstein, Adriana Rejc, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.

Financial Planning Tips For A Lifetime., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Selecting The Right Structure For Your Business. (Brochure), American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Demands Of Diversity: One Size Doesn't Fit All., Leslie A. Murphy

Guides, Handbooks and Manuals

No abstract provided.

Tpa 5400.05: Accounting And Disclosures Guidance For Losses From Natural Disasters – Nongovernmental Entities, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Consideration Of Impact Of Losses From Natural Disasters Occurring After Completion Of Audit Field Work And Signing Of The Auditor's Report But Before Issuance Of The Auditor's Report And Related Financial Statements., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Best Practices In Recruiting And Retaining Talented Staff., American Institute Of Certified Public Accountants. Private Companies Practice Section

Guides, Handbooks and Manuals

No abstract provided.

Forensic Services, Audits And Corporate Governance: Bridging The Gap--Final Report., American Institute Of Certified Public Accountants. Forensic And Litigation Services Committee.

Guides, Handbooks and Manuals

No abstract provided.

Tax Tips: A Cpa For Taxes - Does It Make A Difference?, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Sox Section 404: Responding To An Adverse Report - A Checklist For The Audit Committee., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Business Valuation Practice Management Toolkit: Practice Setup., American Institute Of Certified Public Accountants. Business Valuation And Forensic And Litigation Services

Guides, Handbooks and Manuals

No abstract provided.

Erp Implementation Planning : A Critical Success Factors (Csfs) Approach, Jia Hui Kong

Lingnan Theses

Enterprise Resource Planning (ERP) is an integrated set of software modules which are linked to a common database to handle basic corporate functions such as planning, manufacturing, sales, marketing, accounting, distribution, human resource and inventory. When ERP is implemented successfully, it can reduce operating costs, increase productivity, and improve customer services. However, ERP fails to deliver the promised benefits in many companies due to the poor implementation planning. A successful ERP implementation requires a careful thinking, good planning from a strategic perspective.

It is difficult to measure the success of an extremely complex information system such as ERP as it …

Employee Motivation: A Comparison Of Tipped And Non-Tipped Hourly Restaurant Employees, Catherine Johnson

Electronic Theses and Dissertations

Employee motivation shall be defined by Robbins (as cited in Ramlall, 2004) as: "the willingness to exert high levels of effort toward organizational goals, conditioned by the effort's ability to satisfy some individual need." To engage in the practice of motivating employees, employers must understand the unsatisfied needs of each of the employee groups. This study desires to provide practitioners in the restaurant industry the ability to recognize motivators for these different employment groups and their relationship to organizational commitment. The restaurant industry consists of two types of employees: salaried and hourly. This study focuses on hourly employees, and their …

What Do Physicians Want? Information Technology Acceptance And Usage By Healthcare Professionals, Virginia Ilie

Electronic Theses and Dissertations

This study builds on the theory of planned behavior, institutional and innovation diffusion theories to investigate physicians' responses to introduction of electronic medical records (EMR) in large healthcare organizations. Using a case study methodology, we show that physicians' attitudes towards using EMR are influenced by their perceptions of EMR complexity, relative advantage, compatibility with professional beliefs and individual predisposition to change. Specifically, we found that EMR usability characteristics such as system interface, "navigation," "search" and "speed" are major dimensions underlying physicians' perceptions of EMR complexity. To the extent that navigating and searching for clinical results are seen as difficult, physicians' …

On The Nature Of Corporations, Lynn A. Stout

Cornell Law Faculty Publications

Legal experts traditionally distinguish corporations from unincorporated business forms by focusing on corporate characteristics like limited shareholder liability, centralized management, perpetual life, and free transferability of shares. While such approaches have value, this essay argues that the nature of the corporation can be better understood by focusing on a fifth, often-overlooked, characteristic of corporations: their capacity to "lock in" equity investors' initial capital contributions by making it far more difficult for those investors to subsequently withdraw assets from the firm. Like a tar pit, a corporation is much easier for equity investors to get into, than to get out of. …

An Inclusive Guide To Assessing Web Site Effectiveness, Janna Arney, Paul J. Lazarony

Management Faculty Publications

This study presents the results of a literature review of the well-established literatures on readability, usability, and Web design. The purpose of this study is to provide a comprehensive review of the literature on readability, usability, and Web design and to propose a three-step evaluation process to assess Web sites in each of these three areas. We recommend that this process be used to evaluate existing Web documents and those still in the design phase. This evaluation process can be utilized as an educational tool in a classroom setting. Using this process in a classroom provides students with much needed …

An Empirical Analysis Of Book-Tax Reporting Difference And Tax Noncompliance Behavior In China, Feng Tang

Lingnan Theses

The traditional accounting system in China was directly linked to the tax assessment. The close linkage between the two sets of reporting rules has substantially weakened, as China promulgated a series of accounting standards and regulations in the late 1990s. As a result, accounting for financial reporting purposes does not have to conform to accounting for tax reporting purposes. This divergence between the two measures of income will inevitably cause accounting book income to differ from taxable income. This is because the more the excess of book income over taxable income, the more the magnitude of tax audit adjustments. Mills …

Management Localization And Performance Of Mncs In China : A Contingent Resource-Based View, Shengsheng Huang

Lingnan Theses

Although many foreign invested enterprises (FIEs) and consultants in China put the localization to a strategic level, management localization is still an emerging issue of human resource management in academic research. A few previous studies on management localization focused on the internal efficiency of the subsidiaries or parent-subsidiary relationship. The impact of management localization on the interaction between the subsidiary and local environment has received little attention. Moreover, localization lacks a consistent and valid definition. This thesis attempts to bridge the gap by systematically exploring the strategic impact of management localization. Management localization is defined as substituting expatriate managers with …

Effects Of Goal Interdependence And Social Identity On Departments And Their Relationships In China, Liyan Wang

Lingnan Theses

Synergy among departments is increasingly considered vital for organizations to use their full resources to deal with threats and explore opportunities in the rapidly changing marketplace. Although valuable, developing synergy among departments is a difficult management challenge.

Departments within organizations often have their own business goals, yet the coordination of these goals is a precondition for overall organizational effectiveness. The need for goal coordination makes departments interdependent (Thompson, 1967), but this interdependence may become particularly problematic when the different departmental goals are incompatible (St. John & Hall, 1991).

Because of the value of cooperative goals for coordination, managers want to …

Goal Interdependence And Leader-Member Relationship For Cross-Cultural Leadership In Foreign Ventures In China, Yi Feng, Nancy Chen

Lingnan Theses

This study empirically examines the impact of goal interdependence and leader-member relationship on cross-cultural leadership in joint ventures in China. Its two research questions are how to facilitate leader-member relationships between foreign managers and Chinese employees in joint ventures in China, and how foreign managers and Chinese employees can develop cooperative goals in Chinese contexts.

Four hypotheses were generated. Hypothesis 1 examined the effects of leader-member relationship between foreign managers and Chinese employees on cross-cultural leadership. Hypothesis 2 studied the impacts of different goal interdependence on the leader-member relationship between foreign managers and Chinese employees. Hypothesis 3 and 4 investigated …

Compilation And Review Alert - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Mapping Of The Aicpa Core Competency Framework To The Skills Tested On The Cpa Exam., American Institute Of Certified Public Accountants (Aicpa)

Examinations and Study

No abstract provided.

Aicpa Annual Report 2004-05; America Counts On Cpas, American Institute Of Certified Public Accountants

AICPA Annual Reports

No abstract provided.

Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 2005, For Academic Year 2003-2004, Beatrice Sanders, Leticia B. Romeo

AICPA Annual Reports

No abstract provided.

Career Expectations Vs. Experiences: The Case Of Academic Women, Sonia Goltz

College of Business Publications

This qualitative study explored how women who filed complaints against their universities initially formed expectations when they joined their universities and how they later discovered their expectations were not met. Interviews suggested that as applicants the women assessed: 1) whether the university would provide an environment that would foster the achievement of their goals; 2) whether the university would reward their efforts and success; and 3) whether their individual characteristics matched the university's needs. They also assumed that the university would be fair. Upon entering their universities, the women expected to exchange their abilities and hard work for the organization's …