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Full-Text Articles in Business
Goodwin, Lora (Sc 2390), Manuscripts & Folklife Archives
Goodwin, Lora (Sc 2390), Manuscripts & Folklife Archives
MSS Finding Aids
Finding aid only for Manuscripts Small Collecction 2390. “Bookkeeping Units for a High School Boy, a Family, and High School Funds as Worked Out in Brackenridge High School, San Antonio, Texas,” presented by Lora Goodwin in partial fulfillment of the requirements for the degree of Master of Arts at Southwest Texas State Teachers College, San Marcos, Texas.
Riding The Accounting Train: From Crisis To Crisis In Eighty Years, Shyam Sunder
Riding The Accounting Train: From Crisis To Crisis In Eighty Years, Shyam Sunder
Shyam Sunder
No abstract provided.
The Valuation Accuracy Of The Price-Earnings And Price-Book Benchmark Valuation Methods, C. S. Cheng, Ray Mcnamara
The Valuation Accuracy Of The Price-Earnings And Price-Book Benchmark Valuation Methods, C. S. Cheng, Ray Mcnamara
Ray McNamara
This paper evaluates the valuation accuracy of the price-earnings (P/E), the price-book (P/B) and a combined price-earnings and price-book (P/E-P/B) benchmark valuation methods. Performance of the benchmark valuation methods relies on the definition of comparable firms. In this paper, comparable firms are selected based on industry membership, size and return on equity as well as combinations of industry membership with size and with return on equity. We find that within the P/E and P/B benchmark valuation methods, the best definition of the comparable firms are based on industry membership combined with return on equity. However, only the industry membership is …
تقييم مستوى الأداء المالي لنظام النقل الجماعي, Philadelphia University
تقييم مستوى الأداء المالي لنظام النقل الجماعي, Philadelphia University
Philadelphia University, Jordan
No abstract provided.
Assessing Higher-Level Thinking Skills, Federation Schools Of Accountancy Accounting Pedagogical Resource Series, C. Johnson, C. Baril, Sakthi Mahenthiran, M. Sarhan, G. Weinstein
Assessing Higher-Level Thinking Skills, Federation Schools Of Accountancy Accounting Pedagogical Resource Series, C. Johnson, C. Baril, Sakthi Mahenthiran, M. Sarhan, G. Weinstein
Sakthi Mahenthiran
This resource catalog is one of a series prepared for the Pedagogical Resources Committee of the Federation of Schools of Accountancy. The aim of the resource catalog series is to provide background information for instructors interested in enhancing classroom pedagogy. Each resource catalog focuses on a single pedagogical issue or approach. The catalogs are authored by educators who are familiar with the issue or approach in both their classroom efforts and research writings.
Rule Based, Automated Control And Compliance Systems: The Strategic Alignment Between Accounting And Data Mining, Catherine Dwyer, Susanner O'Callaghan
Rule Based, Automated Control And Compliance Systems: The Strategic Alignment Between Accounting And Data Mining, Catherine Dwyer, Susanner O'Callaghan
Cornerstone 3 Reports : Interdisciplinary Informatics
No abstract provided.
Accounting Revolutionized Since The Dark Ages, Heather Willoughby
Accounting Revolutionized Since The Dark Ages, Heather Willoughby
Technology Essay Contest Winners
The face of accounting has changed considerably as a result of technological advancements. Those entering the accounting field now focus on analyzing information with a managerial mindset. The computer has even opened up new areas of work like forensic accounting. Although the accounting field has made significant improvements in just a few short years, the expected growth in the occupation will undoubtedly enable accountants to do even more unimaginable things in the future.
Notes On Accounting Capstone Course Design: Contemporary Issues Versus Case Analysis Enhances Student Interest And Learning, Clemense Ehoff Jr.
Notes On Accounting Capstone Course Design: Contemporary Issues Versus Case Analysis Enhances Student Interest And Learning, Clemense Ehoff Jr.
All Faculty Scholarship for the College of Business
This paper presents how the Internet can be used to bring contemporary issues into the accounting capstone course to enhance student interest and learning. While existing cases have been reviewed and structured, they focus on issues that may not be at the forefront of the items currently under examination and/or debate by the accounting profession. Based on course development and delivery experience at a major Eastern University, the benefits and drawbacks of using the Internet to select contemporary accounting issues are presented and compared to existing research findings as a basis for future study. While the focus of this paper …
Moving Towards A Culturally Diverse Accounting Profession, Elizabeth K. Jenkins, M. Calegari
Moving Towards A Culturally Diverse Accounting Profession, Elizabeth K. Jenkins, M. Calegari
Elizabeth K. Jenkins
This paper discusses the increasing diversity in the accounting profession. Evidence is presented substantiating that over one third of recent accounting graduates are from ethnic minority backgrounds, the majority of whom are Asian/Pacific Islanders. In our university specific data, we find an even higher percentage (71%) of ethnic minorities receiving accounting degrees, with Asian/Pacific Islanders as the majority group. We also show that over one fourth of new accounting graduates hired by accounting firms are ethnic minorities of which fifty percent are Asian/Pacific Islanders.
Moving Towards A Culturally Diverse Accounting Profession, Mary F. Calegari, E. Jenkins
Moving Towards A Culturally Diverse Accounting Profession, Mary F. Calegari, E. Jenkins
Mary F. Calegari
This paper discusses the increasing diversity in the accounting profession. Evidence is presented substantiating that over one third of recent accounting graduates are from ethnic minority backgrounds, the majority of whom are Asian/Pacific Islanders. In our university specific data, we find an even higher percentage (71%) of ethnic minorities receiving accounting degrees, with Asian/Pacific Islanders as the majority group. We also show that over one fourth of new accounting graduates hired by accounting firms are ethnic minorities of which fifty percent are Asian/Pacific Islanders. However, a recent survey by the AICPA indicates that only 4% of partners in accounting firms …
Moving Towards A Culturally Diverse Accounting Profession, Elizabeth K. Jenkins, M. Calegari
Moving Towards A Culturally Diverse Accounting Profession, Elizabeth K. Jenkins, M. Calegari
Faculty Publications
This paper discusses the increasing diversity in the accounting profession. Evidence is presented substantiating that over one third of recent accounting graduates are from ethnic minority backgrounds, the majority of whom are Asian/Pacific Islanders. In our university specific data, we find an even higher percentage (71%) of ethnic minorities receiving accounting degrees, with Asian/Pacific Islanders as the majority group. We also show that over one fourth of new accounting graduates hired by accounting firms are ethnic minorities of which fifty percent are Asian/Pacific Islanders.
Assessment Of The 'Accounting Cycle': Test Tools For The Accounting Professor, Nicole M. Swanson
Assessment Of The 'Accounting Cycle': Test Tools For The Accounting Professor, Nicole M. Swanson
Mahurin Honors College Capstone Experience/Thesis Projects
The two main goals of this thesis are to provide an assessment tool for accounting professors as well as a learning tool for students to gain a better understanding of the accounting cycle. Many students coming out of the basic accounting courses have a pretty good understanding of the different parts of the accounting cycle, but few have a solid understanding of the bigger picture and how each part fits together. I believe this is partly due to the fact that students in 200 level courses are never required to complete the accounting cycle from beginning to end. As such, …
Three Studies Investigating The Legal Liability Implications Of The Sarbanes-Oxley Act Of 2002, Jillian Phillips
Three Studies Investigating The Legal Liability Implications Of The Sarbanes-Oxley Act Of 2002, Jillian Phillips
Electronic Theses and Dissertations
This dissertation examines the litigation and legal liability exposure of auditors related to the Sarbanes-Oxley Act of 2002 (SOX). Three separate studies were conducted to examine how auditor's litigation exposure is evaluated by potential litigants (lawyers), and how auditor liability is evaluated by jurors, following the bankruptcy of a client. The first study examines whether the auditor's SOX Section 404 reporting decisions influence lawyers' assessments of their litigation exposure. The second study investigates whether voluntary disclosures of significant deficiencies in internal controls within the SOX Section 404 report, and the subjectivity of the internal control judgments made by the auditor, …
Airline Bankruptcy: The Determining Factors Leading To An Airline's Decline, Jason Tolkin
Airline Bankruptcy: The Determining Factors Leading To An Airline's Decline, Jason Tolkin
CMC Senior Theses
The purpose of this study was to determine what the critical factors are to an airline’s financial turmoil, leading ultimately to a bankruptcy filing. Over the past decade, the airline industries’ performance has been dismal, leading to 20 bankruptcy filings. As competition increases, it is crucial for airlines to know which core business areas are essential to success. This paper identifies 8 specific industry metrics that are used to compare airlines, revealing where certain airlines falter and others shine. Some of these metrics are later applied to a case study examining Trans World Airlines (TWA) and American Airlines (AA), highlighting …
The Accounting Profession Goes To War: Accounting Contributions To World War Ii, Mark Ernest Jobe
The Accounting Profession Goes To War: Accounting Contributions To World War Ii, Mark Ernest Jobe
Electronic Theses and Dissertations
the World War II era ushered in a period of dynamic upheaval in American society. To safely navigate the stormy seas of commerce and governance, men of integrity, ability, and leadership were essential. Time and again, the nation turned to accountants to chart the proper course. And the accounting profession responded to the war and all its concomitant demands in a most splendid fashion. While the accounting profession was actively engaged in promoting the war effort, the war was exerting its own influences by shaping the duties, demands, and prestige of the accounting profession. The profession responded to the war …
An Examination Of The Government Accounting Standards Board, Christopher D. Jones
An Examination Of The Government Accounting Standards Board, Christopher D. Jones
CMC Senior Theses
This thesis examines the Government Accounting Standards Board by considering its history, current structure, and treatment of a current accounting standards debate. It then uses this examination to make recommendations as to reforms of the GASB and government accounting.
Heedless Globalism: The Sec's Roadmap To Accounting Convergence, William W. Bratton
Heedless Globalism: The Sec's Roadmap To Accounting Convergence, William W. Bratton
All Faculty Scholarship
The Securities Exchange Commission (SEC) has introduced a "Roadmap" that describes a process leading to mandatory use of International Financial Reporting Standards (IFRS) by domestic issuers by 2014. The SEC justifies this initiative on the grounds that global standardization yields cost savings and an ultimate gain in comparability, facilitating the search for global opportunities by u.s. investors and making u.s. capital markets more attractive to foreign issuers. This Article shows that the offered justification is inadequate. The SEC frames the matter as a choice between two institutional frameworks for standard setting, holding out high quality sets of standards, asking which …
The Role Of Fair Value Accounting In Bank Failures: 2001-2010, Jacob Edward Eugene Spring
The Role Of Fair Value Accounting In Bank Failures: 2001-2010, Jacob Edward Eugene Spring
CMC Senior Theses
Over the Past two and a half years banks have failed at the fastest pace since the Great Depression. These rapidly mounting bank failures have rekindled a debate surrounding the use of fair value accounting, with many arguing that fair value has exacerbated the severity of the recent financial crisis through asset devaluation and the forced sale of assets in an effort to meet capital requirements. This paper seeks to test if an entity’s exposure to fair value which includes assets available-for-sale, trading assets, and loans held-for-sale as a percent of total assets increases the probability of bank failure through …