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Full-Text Articles in Business
Cpas And Big 4 Office Audit Quality, Albert Nagy, Matthew G. Sherwood, Aleksandra B. Zimmerman
Cpas And Big 4 Office Audit Quality, Albert Nagy, Matthew G. Sherwood, Aleksandra B. Zimmerman
2023 Faculty Bibliography
Both accounting firms and regulators recognize the importance of human capital in the audit function, yet we know little about whether and how the level of professionally qual-ified human capital varies across offices of an audit firm and whether it is associated with audit quality. In this paper, we examine the association between office professionally qualified human capital and audit quality. Using hand-collected data on Big 4 audit firm office CPA levels from 30 U.S. cities, we find that offices with relatively more professionally qual-ified human capital deliver higher quality audits, with this benefit being more pronounced for audits performed …
Sustainability Reporting Gaining Traction, Robert Bloom, Mark J. Myring
Sustainability Reporting Gaining Traction, Robert Bloom, Mark J. Myring
2021 Faculty Bibliography
The article focuses on the Sustainability Reporting Gaining Traction. Topics discussed include Sustainability reporting, or social accountability as it is sometimes called, is receiving increased attention; and it has been defined as encouraging companies to go beyond their legal responsibilities to invest in and improve their human capital, physical environment, and relations with diverse stakeholders.
Re-Thinking Paths To 150 Credit Hours: Career Building Opportunities, Mark Myring, Manoj Athavale, Robert Bloom
Re-Thinking Paths To 150 Credit Hours: Career Building Opportunities, Mark Myring, Manoj Athavale, Robert Bloom
2020 Faculty Bibliography
For many years now, the accounting profession has required the completion of 150 college credit hours to become a CPA. Since the enactment of this state-specific requirement became widespread, there have been many alternative paths prospective CPAs have followed to obtain the necessary college credit. In this article, we briefly review the history of the 150-hour requirement, followed by descriptions of alternatives available to fulfill this requirement. Each of these alternatives offers unique advantages, which we highlight. These overviews are also useful to practicing CPAs who are considering going back to school to gain knowledge to advance their careers. In …
Examining The Use Of Accounting Information In Planned Careers: A Group Project To More Fully Engage Students In Introductory Accounting Courses, Alissa Choi, Karen Schuele, Mark D. Sheldon, Mariah Webinger
Examining The Use Of Accounting Information In Planned Careers: A Group Project To More Fully Engage Students In Introductory Accounting Courses, Alissa Choi, Karen Schuele, Mark D. Sheldon, Mariah Webinger
2019 Faculty Bibliography
Most undergraduate business students are required to complete one or two introductory accounting courses, but many fail to see the value that such coursework offers their career (Chen, Jones, and McIntyre 2004). However, engaging students in exercises that explicitly demonstrate the link between course content and planned areas of study enhances the student experience in introductory accounting courses (Turner, Lesseig, and Fulmer 2006). This article presents a group project for introductory accounting courses that links course content to planned areas of study across business disciplines. We discuss all elements of the semester-long project and offer several tools to help with …
Examining The Use Of Accounting Information In Planned Careers: A Group Project To More Fully Engage Students In Introductory Accounting Courses, Alissa Choi, Karen Schuele, Mark D. Sheldon, Mariah Webinger
Examining The Use Of Accounting Information In Planned Careers: A Group Project To More Fully Engage Students In Introductory Accounting Courses, Alissa Choi, Karen Schuele, Mark D. Sheldon, Mariah Webinger
2019 Faculty Bibliography
Most undergraduate business students are required to complete one or two introductory accounting courses, but many fail to see the value that such coursework offers their career (Chen, Jones, and McIntyre 2004). However, engaging students in exercises that explicitly demonstrate the link between course content and planned areas of study enhances the student experience in introductory accounting courses (Turner, Lesseig, and Fulmer 2006). This article presents a group project for introductory accounting courses that links course content to planned areas of study across business disciplines. We discuss all elements of the semester-long project and offer several tools to help with …
Perceptions On The Advancement Of Women To Public Accounting Leadership Roles, Mylane Bella-Smuts
Perceptions On The Advancement Of Women To Public Accounting Leadership Roles, Mylane Bella-Smuts
Senior Honors Projects
For more than 21 years, women have joined the accounting profession in equal numbers to men, yet women represent just 19% of the U.S. public accounting partner population (Bennett, 2013). This research project looks at the current environment for women in leadership positions in public accounting firms by analyzing perceptions on the work environment for women, work-life balance, and implementation effectiveness of firm initiatives related to the advancement of women. Results from one-on-one interviews and surveys suggest that the perception of the work environment for women in the public accounting profession is positive, but women’s commitment to achieving partnership status …
Having Fun Correcting Errors In Financial Accounting!, Robert Bloom
Having Fun Correcting Errors In Financial Accounting!, Robert Bloom
2018 Faculty Bibliography
No abstract provided.
More Accounting Changes: Financial Reporting Through The Age Of Crisis And Globalization, Robert Bloom
More Accounting Changes: Financial Reporting Through The Age Of Crisis And Globalization, Robert Bloom
2017 Faculty Bibliography
No abstract provided.
Can Investors Benefit From Using Morningstar's Stewardship Grades?, Scott B. Moore, Gary E. Porter
Can Investors Benefit From Using Morningstar's Stewardship Grades?, Scott B. Moore, Gary E. Porter
2017 Faculty Bibliography
Interest in governance led Morningstar to develop a summary measure for mutual fund governance. In contrast to previous work in this area, we focus on whether and how individual investors can use the Stewardship Grade Overall to improve mutual fund selection. We find that regardless of fee structure, top overall governance grade funds impose lower costs on investors regardless of fund investment style. We also find some evidence that choosing funds with the highest stewardship grade may earn positive risk adjusted returns. Stewardship Grade overall may therefore help less sophisticated investors identify better-performing mutual funds.