Business Commons^™

Distance Learning In Accounting Courses From The Student's Perspective (1999-2006), James P. Beaghan

All Faculty Scholarship for the College of Business

Universities throughout the nation are faced wiih the reality of an increase in demand from place-bound, adult working students who live and work in locations that may be hundreds of miles from traditional college campuses, and require a less centralized mode of course instruction. At the same time technological advances are now available that provide universities with a wide range of instructional modes of instruction that include interactive television (ITV) with real time audio and visual at a number of decentralized classroom sites, live and remote. Distance learning/distance education (DE) technologies currently allow an instructor to deliver university course instruction …

19th Accounting, Business And Financial History Annual Conference 10-11 September 2007: Presenters And Papers, Institute Of Chartered Accountants In England And Wales

Accounting Historians Notebook

No abstract provided.

An Empirical Assessment Of Party Capability Theory In Federal Tax Cases, Ying Wang

Doctoral Dissertations

Party Capability Theory hypothesizes that parties with greater resources, usually "repeat players," fare better in the judicial system and are better able to influence legal changes than "one shotters." The theory also points out that "parties who have lawyers do better." The theory has become most influential since its publication and has been tested by several studies. However, its importance has not been addressed in the accounting academic arena.

The intent of this inquiry is to generalize Party Capability Theory to federal tax cases. The research sample consists of 1,010 trial court cases, 744 federal appellate court cases, and 29 …

An Invitation To Accounting, Shyam Sunder

Shyam Sunder

No abstract provided.

Finance And Accounting Outsourcing: Three Studies Related To The Ethical And Economic Dimensions Of Accounting Outsourcing, Renu V. Desai

Electronic Theses and Dissertations

This dissertation evaluates the economic and ethical considerations underlying the outsourcing of professional services such as finance and accounting. The dissertation is comprised of three separate, but related studies. The first study explores the adequacy of the disclosure rules recommended in the revised ethics rulings regarding disclosure of outsourcing relationships and the resulting ethical and economic repercussions for both, the AICPA members and their clients. The second study analyzes the disclosure rules recommended in the AICPA ethics rulings regarding disclosure of outsourcing relationships from an ethical standpoint. The third study adopts the perspective of the third party service provider. The …

Was The Accounting Profession Really That Bad?, Elizabeth K. Jenkins, W. Donnelly, T. Black

Elizabeth K. Jenkins

To gain insight into the extent of malpractice in the State of California prior to the Passage of Sarbanes-Oxley, we examined the nature and magnitude of complains filed with the California Board of Accountancy (CBA) against both licensed and unlicensed accountants during the fiscal years 2000, 2001, and 2002. The CBA currently licenses and regulates over 73,000 licenses, with 1,431 complaints filed during the period reviewed. Disciplinary actions were taken against 283 different licensees for the three fiscal years reviewed. SEC issues were involved in 19 cases, theft or embezzlement 46 cases, public accounting malpractice 146 cases, improper retention of …

Human Resource Accounting, Sam Lilley

The Corinthian

How should human resources be accounted for? This has been a question for a long time. Employees can be viewed as a company's biggest asset, but because the value of human resources can be difficult to measure, it is often not reported. When the value of human resources or assets is not recognized on the financial statements, the value of the organization is understated.

Was The Accounting Profession Really That Bad?, Elizabeth K. Jenkins, W. Donnelly, T. Black

Faculty Publications

To gain insight into the extent of malpractice in the State of California prior to the Passage of Sarbanes-Oxley, we examined the nature and magnitude of complains filed with the California Board of Accountancy (CBA) against both licensed and unlicensed accountants during the fiscal years 2000, 2001, and 2002. The CBA currently licenses and regulates over 73,000 licenses, with 1,431 complaints filed during the period reviewed. Disciplinary actions were taken against 283 different licensees for the three fiscal years reviewed. SEC issues were involved in 19 cases, theft or embezzlement 46 cases, public accounting malpractice 146 cases, improper retention of …

Private Standards, Public Governance: A New Look At The Financial Accounting Standards Board, William W. Bratton

All Faculty Scholarship

The Financial Accounting Standards Board (the “FASB”) presents a puzzle: How has this private standard setter managed simultaneously (1) to remain independent, (2) to achieve institutional stability and legitimacy, and (3) to operate in a politicized context in the teeth of op-position from its own constituents? This Article looks to governance design to account for this institutional success. The FASB’s founders made a strategic choice to create a regulatory agency that sought independence rather than political responsiveness. The FASB also set out a coherent theory of accounting, the “Conceptual Framework,” to contain and direct its decisions. The Conceptual Framework contributed …