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Articles 1 - 30 of 43
Full-Text Articles in Business
Can The Financialised Atmosphere Be Effectively Regulated And Accounted For?, Patty Mcnicholas, Carolyn Windsor
Can The Financialised Atmosphere Be Effectively Regulated And Accounted For?, Patty Mcnicholas, Carolyn Windsor
Carolyn Windsor
Purpose – This paper aims to carry out a critical analysis of the proposed Australian emissions trading scheme (ETS) as a complex market solution to reduce greenhouse gases (GHGs). Specifically it seeks to examine the financial regulatory infrastructure that will more than likely oversee the Australian ETS, the same regulatory infrastructure which failed to prevent the global financial crisis.Design/methodology/approach – A critical examination of the financialisation of the atmosphere that follows the growth of the financialisation of capitalism when economic activity shifted from production and service sectors to finance. Financialisation of capitalism is supported by capitalist regulation influenced by neo-liberal …
South Korea's Transition From K-Gaap To Ifrs, Rebecca Henderson
South Korea's Transition From K-Gaap To Ifrs, Rebecca Henderson
Honors College Theses
The purpose of this paper is to examine the relationship between South Korean culture and the transition from Korean Generally Accepted Accounting Principles to Korean International Financial Reporting Standards. It is suspected that the hierarchical structure of Korean society and culture has allowed Korea to make one of the fastest accounting standards transitions in recent years. This possible correlation is examined through the use of a survey of current accounting students in Daegu, South Korea.
A Study Of Ethics For Accounting Students At East Tennessee State University, Jordan Warhurst
A Study Of Ethics For Accounting Students At East Tennessee State University, Jordan Warhurst
Undergraduate Honors Theses
What is being done to stop the increase of accounting scandals and frauds? This study focuses on ethics teaching for accounting students at the undergraduate level. This study asks the question, "have students increased in their use of professional judgement as defined by the AICPA code of Professional Conduct?"
New Professorship In Accounting, Usu Jon M. Huntsman School Of Business
New Professorship In Accounting, Usu Jon M. Huntsman School Of Business
Jon M. Huntsman School of Business News Collection
The School of Accountancy in the Jon M. Huntsman School of Business at Utah State University has formed a $1.5 million Bonnie B. and James H. Quigley/Deloitte Foundation Professorship in Accounting thanks to support provided by the Quigley’s, with added support from Deloitte, through the Deloitte Foundation.
Purchased Goodwill And Its Accounting Treatment, Terence Sheridan
Purchased Goodwill And Its Accounting Treatment, Terence Sheridan
The ITB Journal
When a company decides to purchase another company or enterprise, the consideration paid will, in many cases, exceed the total of the separate valuation of each of the assets and liabilities of the company or enterprise being purchased. The extent of the premium paid is sometimes dependent on the growth potential of the company in question. In other cases, the premium is linked to the possibilities for cost-cutting when synergies between the existing and new companies are exploited. Occasionally, the fact that a company has an established reputation or an established customer base will result in a considerable premium being …
James F. Alderson: White-Hat Accountant With Moral Courage, David Christensen, Robin Boneck
James F. Alderson: White-Hat Accountant With Moral Courage, David Christensen, Robin Boneck
Mountain Plains Journal of Business and Technology
The objective of this case study is to increase resolve to have moral courage by studying the whistleblowing experience of James Alderson. After a brief introduction about Alderson, whistleblowing, and moral courage, accounting students read a detailed description of Alderson’s experience in “HeBlewtheWhistleand HealthGiants Quaked” (Eichenwald 1998). They then identify essential elements of moral courage, explore how to blow the whistle, and identify character traits that may have contributed to Alderson’s success. Accounting students are inspired by Alderson’s experience, and report an increased resolve to have moral courage. Instructor notes about the case objective, suggestions for implementation and assessment, and …
The Importance Of Ethics And Ethical Leadership In The Accounting Profession, Mary Kay Copeland
The Importance Of Ethics And Ethical Leadership In The Accounting Profession, Mary Kay Copeland
Business Faculty/Staff Publications
The emergence of the twenty-first century was plagued with extensive, evasive and disheartening leadership failures. Despite the accounting profession’s standards of professional ethics, it was also tainted with ethical leadership indiscretions during this era. In response to these ethical leadership failings, renewed interest in developing accounting professionals with strong ethical principles and ethical leadership behaviors has emerged. In many firms training and development of ethical behavior is now at the forefront of the firm’s communications and professional development efforts. The question remains however, can the profession instill in its members the importance of ethical conduct? Can ethical leaders be developed …
Returns To Scale Pattern And Efficient Firm Size In The Public Accounting Industry: An Empirical Investigation, Carolyn Galantine, H. Chang, A. Thevaranjan
Returns To Scale Pattern And Efficient Firm Size In The Public Accounting Industry: An Empirical Investigation, Carolyn Galantine, H. Chang, A. Thevaranjan
Carolyn A Galantine CPA., PhD
This paper employs Data Envelopment Analysis to investigate returns to scale patterns and efficient firm size in the public accounting industry in the USA post-Sarbanes–Oxley Act. Using contemporary survey data from Accounting Today's top-100 accounting firms for the years 2003 and 2004, our results indicate that the very largest accounting (first tier) firms display constant returns to scale, whereas approximately half of the smaller (second tier) firms exhibit increasing returns to scale. These findings suggest that while very large firms are optimally scaled, there still are economic efficiencies to be gained through expanding the size of nearly half of the …
A Financial Statement Analysis Project For Introductory Financial Accounting, Carolyn Galantine, Marilyn Misch
A Financial Statement Analysis Project For Introductory Financial Accounting, Carolyn Galantine, Marilyn Misch
Carolyn A Galantine CPA., PhD
This paper describes a financial statement analysis project useful in both preparer- based and user-based introductory courses in financial accounting. The project requires students to analyze trends in corporate performance, to evaluate corporate financial decisions, to discuss non-financial statement issues that would be important to potential investors, to compare two companies within an industry, and to make investment recommendations. The project’s requirements are completely detailed on a single page, and the project is applicable to companies in any industry. The project requires only limited introduction in the classroom, is easily adaptable to reflect instructor preferences, and may be used as …
Small And Large Faculty-Size Adjusted Accounting Program Rankings Based On Research-Active Faculty: A Uniform Approach, Mark C. Dawkins, Matthew M. Wieland, Donald L. Ariail
Small And Large Faculty-Size Adjusted Accounting Program Rankings Based On Research-Active Faculty: A Uniform Approach, Mark C. Dawkins, Matthew M. Wieland, Donald L. Ariail
Faculty and Research Publications
Prior studies have ranked accounting programs based on the use of various methodologies, many of which did not control for faculty size. Even in studies that controlled for faculty size, a common issue was the inclusion of faculty and PhD students who were not research active. To resolve these sample issues, this study uses a sample of top-6 accounting journal publications over the 2006-2013 period to demonstrate an innovative, efficient, and uniform approach for calculating faculty-size adjusted accounting program rankings. This approach can be modified to include more accounting journals. Specifically, the study controls for faculty size by including only …
Management Earnings Forecasts And Value Of Analyst Forecast Revisions, Yongtae Kim, Minsup Song
Management Earnings Forecasts And Value Of Analyst Forecast Revisions, Yongtae Kim, Minsup Song
Accounting
This study examines the stock-price reactions to analyst forecast revisions around earnings announcements to test whether preannouncement forecasts reflect analysts' private information or piggybacking on confounding events and news. We find that management earnings forecasts influence the timing and precision of analyst forecasts. More importantly, evidence suggests that prior studies' finding of weaker (stronger) stock-price responses to forecast revisions in the period immediately after (before) the prior-quarter earnings announcement disappears once management earnings forecasts are controlled for. To the extent that management earnings forecasts are public disclosures, our results suggest that the importance of analysts' information discovery role documented in …
Do Analysts Understand Momentum? Evidence From Target Prices, Benjamin Carl Anderson
Do Analysts Understand Momentum? Evidence From Target Prices, Benjamin Carl Anderson
Graduate Theses and Dissertations
Target prices are analysts’ forecasts of a firm’s stock price. Although target prices can be used to help market participants make investment decisions, much is still unknown about how analysts make these forecasts. Because prior literature documents momentum in stock returns, in this paper, I examine whether target prices reflect the information in returns over the six months prior to the target price announcement date. I find that target prices systematically underestimate the persistence of these six month returns. I further find that the forecasted return in target price revisions is more pessimistic following periods of very good stock performance …
The Determinants And Consequences Of Disclosure Committee Adoption, Lyle Roy Schmardebeck
The Determinants And Consequences Of Disclosure Committee Adoption, Lyle Roy Schmardebeck
Graduate Theses and Dissertations
After the passage of the Sarbanes-Oxley Act of 2002, the Securities and Exchange Commission recommended that companies voluntarily adopt disclosure committees to aid in preparing company disclosures. In this paper, I investigate the determinants and consequences of disclosure committee adoption. I find that companies with material weaknesses in internal controls over financial reporting and less readable 10-K filings are more likely to adopt disclosure committees. In consequences analyses, using a propensity score matched control sample and a difference-in-differences research design, I find that 10-K filings are longer and less readable after disclosure committee adoption. However, consistent with institutional theory, I …
"Financial Engineering And The Arms Race Between Accounting Standard Setters And Preparers.", Shyam Sunder
"Financial Engineering And The Arms Race Between Accounting Standard Setters And Preparers.", Shyam Sunder
Shyam Sunder
No abstract provided.
Financial Engineering And The Arms Race Between Accounting Standard Setters And Preparers, Shyam Sunder
Financial Engineering And The Arms Race Between Accounting Standard Setters And Preparers, Shyam Sunder
Shyam Sunder
No abstract provided.
Financial Engineering And The Arms Race Bewteen Accounting Standard Setters And Preparers, Shyam Sunder
Financial Engineering And The Arms Race Bewteen Accounting Standard Setters And Preparers, Shyam Sunder
Shyam Sunder
No abstract provided.
Financial Regulation For A Better Society, Shyam Sunder
Financial Regulation For A Better Society, Shyam Sunder
Shyam Sunder
No abstract provided.
Coins In The Air: A Literature Review On The Evolving Framework Of Bitcoin And Its Relevance To The Accounting Profession, Javin H. Forrester
Coins In The Air: A Literature Review On The Evolving Framework Of Bitcoin And Its Relevance To The Accounting Profession, Javin H. Forrester
Accounting
Bitcoin is an innovative virtual currency, which has gained much commercial traction, yet is widely overlooked by the accounting profession. Due to its parallels with actual currencies and its growing use, accountants should be aware of what bitcoin is, including its risks and benefits, in order to properly leverage its business uses. Of the existing financial instruments, derivatives stand out in their potential to stabilize the bitcoin market. Bitcoin regulation is sparse, but evolving, especially in the face of the emerging bitcoin securities and derivatives markets. The accounting profession is poised to play a major role in facilitating the future …
A Commentary On Women In The Workforce: Has The Issue Of Gender Discrimination Pierced Through To The Accounting Profession?, Jennifer A. Roman
A Commentary On Women In The Workforce: Has The Issue Of Gender Discrimination Pierced Through To The Accounting Profession?, Jennifer A. Roman
Accounting
The following is intended to be a theoretical commentary on the issue of gender discrimination against women in the modern professional workforce. The content is designed to discuss the issue at hand and explain its pertinence within modern society. The relevant discussion will suggest that there seems to be a sufficient quantity of anecdotal evidence in order to suggest that this issue may have penetrated the accounting profession. This raises the concern that women may be experiencing discrimination within the accounting profession, in terms of leadership roles, monetary earnings, and employer-provided benefits. Ultimately, this discussion will raise questions to be …
Valuation Of Intangible Assets: Should Brand Equity Be Accounted For On The Balance Sheet?, Brooke Wasserman
Valuation Of Intangible Assets: Should Brand Equity Be Accounted For On The Balance Sheet?, Brooke Wasserman
Honors Scholar Theses
Brand valuation has become a commonplace tool for assessing company performance related to marketing and promotions of businesses. However, current U.S. and international accounting standards inhibit the recording of brands as assets on financial statements due to their intangible nature. This paper discusses the importance of understanding the contribution that brands provide to companies and outlines the potential options for reporting any associated intangible assets on financial statements. I suggest that additional reports should be included alongside currently required financial statements to record brand value separately from the other statements. The intangible brand assets should not be placed as a …
A Look At The Gender Wage Gap And Its Reach Into The Field Of Accounting, Emily Hall
A Look At The Gender Wage Gap And Its Reach Into The Field Of Accounting, Emily Hall
Honors College Theses
This year’s Academy Awards was the background for a call to arms for equal pay for women. After years of legislative reform, women are still making less than their male coworkers; women have begun to fight furiously for a change. Recently, companies as big as Walmart and KPMG have had claims brought against them alleging wage discrimination based on gender. Analysts have proven that in the case of KPMG it is almost impossible for it to be anything other than discrimination. There are several studies behind how the wage gap is calculated as well as the many causes behind why …
Depaul's Centers And Institutes Connect Alumni To Industry Knowledge
Depaul's Centers And Institutes Connect Alumni To Industry Knowledge
Business Exchange
Summary of the business centers and institutes available to DePaul students, alumni, faculty and professionals. These include the Center for Strategy, Execution and Valuation, the Arditti Center for Risk Management, the Center for Financial Services, the Center for Creativity and Innovation, the Coleman Entrepreneurship Center, the Institute for Business and Professional Ethics, the Center for Sales Leadership, the Kellstadt Marketing Center, and the Real Estate Center.
Excellence, Success, And The Protective Function Of Common Grace In Accounting, Jason Stansbury, Marilyn Stansbury, Debra Snyder
Excellence, Success, And The Protective Function Of Common Grace In Accounting, Jason Stansbury, Marilyn Stansbury, Debra Snyder
University Faculty Publications and Creative Works
The sustainability of the accounting profession depends on both internal goods (excellences) and external goods (successes) supported by the practices and institutions of accounting. While both types of goods matter, a virtuous organization must hold them in tension. Failure to do so risks violating the public trust and damaging accountants integrity. The accounting professions management of this MacIntyrean tension exemplifies the protective function of common grace. Accounting helps to protect business from the effects of sin (e.g., negligence, opportunism, and malfeasance), as well as to enable business to meet human needs through both meaningful employment and goods and services that …
Corporate Tax Havens: Analysis Of An Aggressive Tax Approach As A Strategic Necessity For Large Multinational Corporations, Julia Galica
Corporate Tax Havens: Analysis Of An Aggressive Tax Approach As A Strategic Necessity For Large Multinational Corporations, Julia Galica
Honors Scholar Theses
This study will examine the complexities of corporate tax planning, with a focus on tax deferral strategies employed by United States multinational corporations, providing a financial and ethical analysis of corporate tax entities. The focus will be on multinational corporations, primarily Fortune 500 Companies. It will then evaluate trends across industries and contrast the patterns of unrecognized tax benefits reported by large and small scale public companies. Additionally, the paper will analyze the effective tax rate paid by a sample of corporations of varying size and industry, and how these characteristics of the business correlate with this rate. The study …
Corporate Disclosure Of The Decision To Change The Fiscal Year-End, Thomas Porter, Edward Swanson, Michael Wilkins, Lori Holder-Webb
Corporate Disclosure Of The Decision To Change The Fiscal Year-End, Thomas Porter, Edward Swanson, Michael Wilkins, Lori Holder-Webb
Michael S Wilkins
This paper investigates whether registrants comply with SEC rules designed to provide timely notification and transparent disclosure of the effects of a change in fiscal year-end. For a sample of 79 firms, the Form 8-K announcement of the change was filed late 25% of the time and no announcement was available for an additional 14% of the firms. In the subsequent Form 10-K, roughly half of the firms did not report operating results for both the transition period and a comparative period from the prior year, as required by the SEC. The rate of non-compliance was higher for firms audited …
Accounting By Rules Or Social Norms?, Shyam Sunder
Three Studies Examining Nonprofessional Investors' Decision Making, Anis Triki
Three Studies Examining Nonprofessional Investors' Decision Making, Anis Triki
Electronic Theses and Dissertations
This dissertation consists of three studies exploring nonprofessional investors' decision making. Technological advancements witnessed by the capital markets in recent years have caused significant changes to the dissemination and use of information, particularly by nonprofessional investors. Among these developments is the growth of social media that allows anyone to post information upon which others may rely and the availability of DAs that assist decision makers in evaluating the quality of information reported by an organization. The purpose of this dissertation is to investigate the benefits of using DAs that are capable assessing the quality of information reported to capital market …
Quantitative Research And The Critical Accounting Project, Alan J. Richardson
Quantitative Research And The Critical Accounting Project, Alan J. Richardson
Odette School of Business Publications
The critical accounting project has largely shunned quantitative methods. While this is partly justified on philosophical grounds, the potential for quantitative methods to contribute to the critical accounting project is significant. This paper reviews the position of quantitative methods within critical theory and attempts to reclaim quantitative methods as a legitimate form of critical accounting research. The paper then identifies some aspects of the untapped potential of quantitative methods for the critical accounting project including exploring the vast unexplained variance in market models, developing alternative dependent variables for analysis, providing descriptive baselines for the assessment of social transformations, and the …
Why Good Financial Records Are Worth The Effort, Sara Bennett
Why Good Financial Records Are Worth The Effort, Sara Bennett
White Papers
Accounting. Taxes. Payroll. Recordkeeping. Necessary, but confusing at times. Thorough and accurate recordkeeping of all revenues and expenses related to your business is essential and goes beyond financial and tax reporting. Why you should seek help from the pros
The Emergence Of Assurance In Sustainability Reporting: A Stakeholder Perspective, Jessica Lyn Denoncour
The Emergence Of Assurance In Sustainability Reporting: A Stakeholder Perspective, Jessica Lyn Denoncour
Honors Theses and Capstones
No abstract provided.