Accounting Commons^™

2012 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

1. Editorial Board
2. President's Letter
3. SIEC-ISBE International

2011-2012 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2011-2012 Audit Report for Morehead State University.

2011 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

1. Editorial Board
2. President's Letter
3. SIEC-ISBE International

2010-2011 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2010-2011 Audit Report for Morehead State University.

2010 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

1. Editorial Board
2. President's Letter
3. SIEC-ISBE International

The Impact Of Corporate Social Disclosure On Investment Behavior: A Cross-National Study, Joyce Van Der Van Der Laan Smith, Ajay Adhikari, Rasoul H. Tondkar, Robert L. Andrews

Accounting Faculty Publications

We examine the impact of corporate social disclosure (CSD) on investment behavior in the US, Japan, France, and Sweden using stakeholder theory as the underlying framework for our analysis. We find that there is a significant difference in investors’ reactions to CSD across countries. Using a unique stakeholder scale we also find that these reactions are related to the investors’ stakeholder orientation. These findings provide insight into cross-national dif- ferences in the perceived relevance of CSD to investors.

2009-2010 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2009-2010 Audit Report for Morehead State University.

Dysfunctional Audit Behaviour: An Exploratory Study In Malaysia, Halil Paino, Zubaidah Ismail, Malcolm Smith

Research outputs pre 2011

The quality of the opinion provided by audit firms is an important determinant of their long-term survival, but audit quality is difficult to gauge, which makes it particularly sensitive to the behaviour of the individuals who carry on audit work. This paper seeks to identify the incidence of dysfunctional audit behaviours and audit quality reduction behaviours, actions taken by an auditor during engagement that reduce evidence-gathering effectiveness. The paper is based on a survey of 244 auditors working in small/medium and big audit firms in Malaysia. The paper identifies key variables leading to dysfunctional audit behaviour. The paper is subject …

Paul M. Klekner (B), Roger R. Schnorbus

Robins School of Business White Paper Series, 1980-2022

This is a fictitious case study, including the name of the restaurant and the people involved.

Paul Klekner graduated first in his class from the Culinary Institute of America (CIA) in 1998; his fellow students named him the chef most likely to succeed in the future. After graduation, he and his wife, Sarah, moved back to his home in Richmond, Virginia where he was employed as a chef at several restaurants including Bottega and Old Original Bookbinders. In 2003, he decided to open his own restaurant, Rogerios, in the Tobacco Row section of Richmond. With an inheritance of $300,000 he …

2008-2009 Morehead State Univeristy Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2008-2009 Audit Report for Morehead State University.

Chinese Gaap And Ifrs: An Analysis Of The Convergence Process, Songlan Peng, Joyce Van Der Van Der Laan Smith

Accounting Faculty Publications

In this study, we examine the process of convergence through a longitudinal analysis (1992–2006) of the convergence of Chinese GAAP with IFRS from the perspective of process theory. We find that significant steps toward convergence occurred through the issuance of four successive Chinese GAAPs: 1992, 1998, 2001, and 2006. Convergence occurred both through the direct import of standards from IFRS and progressive changes to Chinese GAAP. Direct import was observed for items either reflective of traditional Chinese accounting practice or ones that addressed situations not considered or not relevant under the pre- vious accounting model. Progressive changes to Chinese GAAP …

Does Convergence Of Accounting Standards Lead To The Convergence Of Accounting Practices? A Study From China, Songlan Peng, Rasoul H. Tondkar, Joyce Van Der Van Der Laan Smith, David W. Harless

Accounting Faculty Publications

In this empirical study we examine whether China's efforts to converge domestic accounting standards with International Financial Reporting Standards (IFRS) over the past 15 years have resulted in the successful convergence of Chinese listed firms. This study is unique in that we evaluate convergence of firms' accounting practices from three perspectives: (1) the level of compliance with Chinese GAAP and IFRS, (2) the consistency of accounting choices under Chinese GAAP and IFRS, and (3) identification of significant differences in the net incomes produced under Chinese GAAP and IFRS (earnings gap).

Using the 1999 and 2002 annual reports of 79 Chinese …

Academic Curriculum Audit: Campus Report, Morehead State University. Academic Affairs Office.

Morehead State University Audit Reports

A 2008 report published by the Division of Academic Affairs titled Academic Curriculum Audit Report.

2007-2008 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2007-2008 Audit Report for Morehead State University.

The Impact Of Group Formation In A Cooperative Learning Environment, Joyce Van Der Van Der Laan Smith, Roxanne M. Spindle

Accounting Faculty Publications

Research indicates that cooperative learning (CL) has the potential to increase accounting student satisfaction without impairing the learning of technical material (Lancaster, K., & Strand, C. (2001). Using the team-learning model in a managerial accounting class: An experiment in cooperative learning. Issues in Accounting Education, 16(4), 549–567). This study investigates whether instruc- tor-formed heterogeneous groups produce a more effective CL environment than student self- selected groups by measuring individual academic performance and perceptions. Results indicate the presence of a treatment interaction, implying that the best group composition may not be the same for all students. In some circumstances, higher ability …

2005-2006 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2004-2005 Audit Report for Morehead State University.

2006-2007 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2006-2007 Audit Report for Morehead State University.

Exploring Differences In Social Disclosures Internationally: A Stakeholder Perspective, Joyce Van Der Van Der Laan Smith, Ajay Adhikari, Rasoul H. Tondkar

Accounting Faculty Publications

Country of origin is considered to be an important determinant of the level and type of corporate social disclosure. In this paper, we use stakeholder theory to explain differ- ences in social disclosure among countries. We argue that the manner in which the role of a corporation and its stakeholders is defined in a society will affect the extent and quality of corporate social disclosure (CSD) in annual reports. Our findings based on a content analysis of 1998 and 1999 annual reports for 32 Norwegian/Danish companies and 26 US companies in the electric power generation industry, lend support to the …

2004-2005 Morehead State University Audit Reports, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2004-2005 Audit Report for Morehead State University.

Highlights Of The Year 2000 Federal Government Budget, Sarah O. Alade

Bullion

The paper attempts to give the highlights of the year 2000 Federal Government Budget, analysis of the budget, overall balance, composition of the budget expenditure as well as measuring the budget deficit.

The Effects Of Counterexplanation And Audit Groups On Fraud Detection, Janne Chung, Gary S. Monroe

Research outputs pre 2011

Prior studies have found that auditors' fraud detection rates are relatively low (Bernardi 1994; Pincus 1991 ). The present study examines whether counterexplaining inaccurate judgments will increase fraud detection rates and whether audit groups can counterexplain more effectively compared to individual auditors. The possible negative effect of counterexplanation is examined by requiring audit groups and individual auditors to counterexplain accurate judgments. The purpose of this 'inanipulatiori is to determine whether counterexplaining accurate judgments will lead to negative belief revision, and whether this negative belief revision will be mitigated by the use of audit groups. A 2 x 2 x 2 …

No. 130 1997 November

International Journal for Business Education

SIEC Historical Documents

No. 129 1997 April

International Journal for Business Education

SIEC Historical Documents

No. 128 1996 November

International Journal for Business Education

SIEC Historical Documents

No. 127 1996 April

International Journal for Business Education

SIEC Historical Documents

No. 126 1995 November

International Journal for Business Education

SIEC Historical Documents

No. 125 1995 April

International Journal for Business Education

SIEC Historical Documents

No. 124 1994 November

International Journal for Business Education

SIEC Historical Documents

No. 123 1994 April

International Journal for Business Education

SIEC Historical Documents

1993-1994 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

1993-1994 Audit Report for Morehead State University.