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- Shyam Sunder (5)
- Graduate Theses and Dissertations (2)
- Honors Scholar Theses (2)
- Honors Theses and Capstones (2)
- Keith Duncan (2)
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- Alan DelFavero (1)
- Business Exchange (1)
- Chancellor’s Honors Program Projects (1)
- Faculty and Research Publications (1)
- Jurnal Vokasi Indonesia (1)
- LSU Doctoral Dissertations (1)
- Open Access Theses & Dissertations (1)
- Research Collection School Of Accountancy (1)
- Steven Mintz (1)
- Undergraduate Honors Theses (1)
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Articles 1 - 23 of 23
Full-Text Articles in Business
Kajian Teoritis Atas Harmonisasi Antara Keseragaman (Uniformity) Praktik Akuntansi Komersial Dan Fiskal Dalam Perusahaan Perbankan Indonesia, Arie Widodo, Erwin Harinurdin
Kajian Teoritis Atas Harmonisasi Antara Keseragaman (Uniformity) Praktik Akuntansi Komersial Dan Fiskal Dalam Perusahaan Perbankan Indonesia, Arie Widodo, Erwin Harinurdin
Jurnal Vokasi Indonesia
No abstract provided.
From Independence To Regulation: A Look Into Major Accounting Scandals And The Changes Implemented By The Sarbanes-Oxley Act, Rachel A. Elkins
From Independence To Regulation: A Look Into Major Accounting Scandals And The Changes Implemented By The Sarbanes-Oxley Act, Rachel A. Elkins
Chancellor’s Honors Program Projects
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.
Wink, Wink, Nudge Judge: Persuading U.S. Courts To Take Accountants Seriously In Federal Securities Cases, With Help From The U.K. Companies Act, Kurt S. Schulzke
Wink, Wink, Nudge Judge: Persuading U.S. Courts To Take Accountants Seriously In Federal Securities Cases, With Help From The U.K. Companies Act, Kurt S. Schulzke
Faculty and Research Publications
The 2008 collapse of Lehman Brothers reopened wounds many thought were healed by the Sarbanes-Oxley Act (SOX) in 2002. The Lehman litigation finally ended in late 2013 with audit firm Ernst & Young paying $99 million to investors who claimed the firm misled them with generally accepted accounting principles (GAAP). Other defendants, including banks, officers, and directors, paid out more than $500 million. The bright line standards of GAAP and SOX were obviously not enough to protect Lehman plaintiffs or defendants. Why not? The 2006 fraud trial of Enron CEO Jeffrey Skilling offers clues. When asked at trial whether U.S. …
Accounting For Financial Instruments: Difficulties With Fair Value Measurement And Reporting, Lindsey T. Byrne
Accounting For Financial Instruments: Difficulties With Fair Value Measurement And Reporting, Lindsey T. Byrne
Honors Theses and Capstones
No abstract provided.
Relationship Between The Audit Function And Effective Governance, Keith Duncan
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 …
The Effect Of Ceo It Expertise On The Information Environment: Evidence From Management Earnings Forecasts, Jacob Zachary Haislip
The Effect Of Ceo It Expertise On The Information Environment: Evidence From Management Earnings Forecasts, Jacob Zachary Haislip
Graduate Theses and Dissertations
Firms depend on information technology to provide high quality internal information, but prior research suggests that IT is underutilized (Venkatesh and Bala 2008). Therefore, using a sample of firms with equivalent levels of technology in their information systems, I investigate whether firms that employ CEOs with IT expertise make forecasts that are more accurate. I argue that CEOs with IT expertise are more likely to encourage the utilization of IT in making earnings forecasts, thus increasing the accuracy of the forecasts. This argument is supported by prior research that suggests that people are more likely to utilize technology if they …
Professor Alan Delfavero Honored, Alan Delfavero
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
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
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
Public Accounting, International Standards, And You: A Closer Look On The Impact Of Ifrs And Gaap Convergence, Daniella Lomo
Public Accounting, International Standards, And You: A Closer Look On The Impact Of Ifrs And Gaap Convergence, Daniella Lomo
Honors Scholar Theses
The convergence of US GAAP and IFRS has been significant for the US Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) over the decade. Due to major differences such as with the consolidation model and the special entities (i.e. Research and Development), there are concerns of how the convergence will affect the accounting practice. The US GAAP is known to have more industry-based details than the IFRS, and so it is essential to know what kind of issues lie from industry to industry. Here, our focus is within the life sciences. More specifically, this paper examines …
A Comparison Of Audit Fee Trends For East Tennessee Based Companies And Similar Companies Based In Similar Regions, William J. Saulsbury
A Comparison Of Audit Fee Trends For East Tennessee Based Companies And Similar Companies Based In Similar Regions, William J. Saulsbury
Undergraduate Honors Theses
Research examines audit fee trends for a decade. The research focuses on audit fees of companies in the East Tennessee Area and compares the audit fees of these companies to similar companies based in similar regions of the United States. Possible causes for the fluctuations of audit fees during the decade are also discussed.
Donor And Grantor Reactions To Ceo Compensation In Nonprofit Organizations, Stacey Renee Kaden
Donor And Grantor Reactions To Ceo Compensation In Nonprofit Organizations, Stacey Renee Kaden
Graduate Theses and Dissertations
Nonprofit organizations often rely on donations and grants to accomplish their mission. This study examines whether nonprofit organizations with high CEO compensation receive less in donor and grantor support compared to nonprofit organizations with lower CEO compensation. I find strong evidence that both donors and grantors give less to organizations that spend a larger percentage of total expenses on total CEO compensation. I also find that the reactions of donors and grantors differ based on the type of CEO compensation. While donors and grantors react to CEO base compensation, grantors also react to other CEO compensation and nontaxable benefits.
In …
Minorities And Women In Accounting, Alyssa K. Lee
Minorities And Women In Accounting, Alyssa K. Lee
Honors Scholar Theses
Traditionally, the field of public accounting has been dominated by white males. Today, minorities and women have been steadily penetrating the profession. As these diverse groups work together, conflicts in culture and awareness often arise. In this paper, I will discuss some of the origins of these conflicts and their effects on the people involved.
Statistical Inference In Accounting Research, Shyam Sunder
Statistical Inference In Accounting Research, Shyam Sunder
Shyam Sunder
No abstract provided.
Alumnus Profile: Joe Adams
Business Exchange
Profile of Joe Adams, managing partner and CEO of McGladrey LLP, the fifth largest assurance, tax and consulting firm in the United States.
Accounting And Control For Mbas, Shyam Sunder
The Effect Of Innovation On Corporate Tax Avoidance, Peng Guo
The Effect Of Innovation On Corporate Tax Avoidance, Peng Guo
LSU Doctoral Dissertations
A large body of literature examines the determinants of corporate tax avoidance. In this paper I examine a new determinant of tax avoidance: innovation. Firms with more innovation generate more patents. Due to information asymmetry between the managers of the firm and tax authorities, firms have considerable discretion in choosing which country the patent revenue is generated in. In this study, I predict that firms with more patents will choose to attribute the revenue from those patents to countries with low tax rates. Using a relatively new data source which contains data on patents, I find evidence consistent with my …
Beauty And Academic Career, Hai Lu, Yanju Liu, Kevin Veenstra
Beauty And Academic Career, Hai Lu, Yanju Liu, Kevin Veenstra
Research Collection School Of Accountancy
We examine the impact of beauty on the academic career success of tenure-track accounting professors at top business schools in America, and show that beauty plays a significant role. Specifically, after controlling for gender, ethnicity, publication history, work experience, and quality of alma mater, more attractive professors obtain better first school placements post-PhD and are granted tenure in a shorter period of time. Interestingly, there is no incremental benefit of attractiveness for the career progression from associate to full professor. These findings are consistent with our conjecture that when the signal of an individual’s potential is noisy, beauty becomes a …
An Ever Closer Union: An Investigation Of Accounting Measurement And Timing In The European Union, Elizabeth Marie Devos
An Ever Closer Union: An Investigation Of Accounting Measurement And Timing In The European Union, Elizabeth Marie Devos
Open Access Theses & Dissertations
This paper explores whether the implementation of a unified set of accounting standards, International Financial Reporting Standards (IFRS) is able to overcome prior reporting behaviors by using multiple measures of accounting conservatism, both conditional and unconditional, to proxy for changes in accounting outcomes. Conservatism makes a good proxy for changes in accounting outcomes because it is used as a mechanism to protect key stakeholders and the level of conservatism differs in an international context (Gray, 1988). Countries from different legal systems have different institutional structures and different reporting incentives. Therefore, the sample is bifurcated and regressions are also run based …
Farm Business Management: A Localized Analysis Of Financial Tools Utilized In Agribusiness, Abby L. Lamothe
Farm Business Management: A Localized Analysis Of Financial Tools Utilized In Agribusiness, Abby L. Lamothe
Honors Theses and Capstones
No abstract provided.
Monopoly Versus Competition In Setting Accounting Standards, Shyam Sunder
Monopoly Versus Competition In Setting Accounting Standards, Shyam Sunder
Shyam Sunder