Business Commons^™

Thinking Finance - The Comic Book, Dimitrios V. Siskos

Dimitrios V. Siskos

Thinking financially results in the best possible outcome and establishes a secure foundation for the future as an independent man. In contrast, thinking emotionally leads to short-sighted financial decisions and usually, deep regrets. However, thinking financially is not pleasant for the people around us. This comic book presents a guy, whose dream is to become an accountant. When he finally succeeds in this, he realizes that thinking financially may be effective for his boss but it is irritating for everyone else, even for his family.

More Accounting Changes: Financial Reporting Through The Age Of Crisis And Globalization, Robert Bloom

Robert Bloom

No abstract provided.

Changing Paradigm In Accounting And Finance, Shyam Sunder

Shyam Sunder

No abstract provided.

Risk In Accounting, Shyam Sunder

Shyam Sunder

What Is Better Accounting?, Shyam Sunder

Shyam Sunder

No abstract provided.

What Is Better Accounting?, Shyam Sunder

Shyam Sunder

No abstract provided.

An Invitation To Accounting - Aggregation, Shyam Sunder

Shyam Sunder

No abstract provided.

An Invitation To Accounting - Institutions, Shyam Sunder

Shyam Sunder

No abstract provided.

Summary Of Yuji Ijiri Lectures, Tepper School Of Business, Shyam Sunder

Shyam Sunder

No abstract provided.

An Invitation To Accounting - Time And Risk, Shyam Sunder

Shyam Sunder

No abstract provided.

An Invitation To Accounting - Policy, Shyam Sunder

Shyam Sunder

No abstract provided.

Role Of Accounting Academy In Society, Shyam Sunder

Shyam Sunder

No abstract provided.

An Invitation To Accounting - Causation And Choice, Shyam Sunder

Shyam Sunder

No abstract provided.

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 …

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

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 …

"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

Shyam Sunder

No abstract provided.

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

Shyam Sunder

No abstract provided.

Accounting By Rules Or Social Norms?, Shyam Sunder

Shyam Sunder

No abstract provided.

Trade, Accounting, And Governance In Kautilya’S Arthaśāstra, Shyam Sunder

Shyam Sunder

No abstract provided.

Revised Aicpacode Of Professional Conduct: Analyzing The Ethical Responsibilities For Members In Public Practice And Members In Industry, Steven Mintz

Steven Mintz

On June 1, 2014, the AICPA issued a codification of the principles, rules, interpretations, and rulings in the AICPA Code of Professional Conduct that specify which ethics provisions apply to members in public practice, members in business, and other members. A major improvement of the revised code is the creation of three sections for members in different areas of practice, to assist accounting professionals in each group to determine whether they are in violation of any of provision of the revised code. This paper explains those provisions as they apply to different members of the Institute.

Relationship Between The Audit Function And Effective Governance, Keith Duncan

Keith Duncan

Extract: As early as 1200 A.D. incorporated guilds in the United Kingdom (UK) required annual audits by a committee of members (Watts et al. 1983). The historical evidence suggests that the audit function evolved as an effective monitoring and bonding technology (Watts et al. 1983) that today consists of an international profession fulfilling regulatory requirements for assurance services. Despite auditing’s long history we might well ask, in the light of financial frauds such as Enron and the demise of their auditor Arthur Anderson, and the recent global financial crisis, does the modern audit function enhance effective governance? Is the audit …

Professor Alan Delfavero Honored, Alan Delfavero

Alan DelFavero

The Connecticut Society of Certified Public Accountants recently presented Alan DelFavero, adjunct professor of accounting, with an “Educator of Excellence” award.

Valuation Of Family Firms: The Limitations Of Accounting Information, Tim Hasso, Keith Duncan

Keith Duncan

This conceptual paper explores the extent to which reported accounting information captures unique family firm decision-making and intangible asset factors that impact financial value. We review the family firm valuation-relevant literature and identify that this body of research is predicated on the assumption that accounting information reflects the underlying reality of family firms. This research, however, fails to recognise that current accounting technology does not fully recognise the family firm factors in the book value of the firm or the implications for long-run persistence of earnings. Thus, valuation models underpinning the extant empirical research, which are predicated on reported accounting …

How Can Financial Reporting Standards Resist Accounting-Motived Financial Engineering?, Shyam Sunder

Shyam Sunder

No abstract provided.

Role Of Accounting In Managing Risk, Shyam Sunder

Shyam Sunder

No abstract provided.

Statistical Inference In Accounting Research, Shyam Sunder

Shyam Sunder

No abstract provided.

Accounting And Control For Mbas, Shyam Sunder

Shyam Sunder

No abstract provided.