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Articles 331 - 360 of 479
Full-Text Articles in Accounting
Shadow It And Data Credibility: The Impact Of Shadow Systems In An Erp Environment, Noah Myers, Dr. David Wood
Shadow It And Data Credibility: The Impact Of Shadow Systems In An Erp Environment, Noah Myers, Dr. David Wood
Journal of Undergraduate Research
In recent years, companies have increasingly turned to large software solutions known as ERP (enterprise resource planning) systems to centralize and streamline their accounting information systems. However, this centralization has caused tension with end users because of the system’s rigid structure and unfamiliarity to employees. While ERP’s are often implemented to enhance internal control procedures, in practice, users often circumvent the controls by removing data from the system and manipulating it separately in spreadsheet software. This practice has become commonly known as Shadow IT in the business press.
Why Do Companies Begin Issuing Earnings Guidance?, Artem Davletshin, Dr. Ted Christensen
Why Do Companies Begin Issuing Earnings Guidance?, Artem Davletshin, Dr. Ted Christensen
Journal of Undergraduate Research
One of the key voluntary disclosures managers can provide to investors is an earnings forecast prior to the end of the accounting period.
Sweepstakes Craze, Andrew Eaton, Dr. Doug Dean
Sweepstakes Craze, Andrew Eaton, Dr. Doug Dean
Journal of Undergraduate Research
In the rage of “Who Wants To Be A Millionaire?” and popular voyeur reality TV shows with prize money of a million dollars, offering cash and prizes as incentives to visit a Web site is a popular trend among companies trying to compete for attention among hundreds of thousands of consumer sites on the Internet.
Enterprise Technology On Trial, M. Cody Woods, Dr. Conan Albrecht
Enterprise Technology On Trial, M. Cody Woods, Dr. Conan Albrecht
Journal of Undergraduate Research
Corporations in today’s high-tech business world must be fully networked internally and externally to be competitive. Quick development and employment of connection applications is vital to a corporation’s success. Only by effectively connecting internally to all divisions and externally to customers, suppliers and partners, can companies gain advantage over their competitors. Two major software companies, Sun Microsystems and Microsoft, have each developed new technologies that promise to change the way corporations connect to each other and do business today by providing a common development standard.
September 11, 2001: How Did The Airlines Account For This Tragic Event?, Terry H. Jackson, Dr. Ted Christensen
September 11, 2001: How Did The Airlines Account For This Tragic Event?, Terry H. Jackson, Dr. Ted Christensen
Journal of Undergraduate Research
September 11, 2001 will be a day long remembered by Americans and for people around the world. The destruction to the World Trade Center and the Pentagon not only led to the loss of many lives, but these events also affected our economy in a dramatic way. Many industries have been affected by the terrorist attacks, but the industry that has been most directly affected is the airline industry. On the balance sheet, American Airlines and United Airlines only lost two used airplanes each. However, cancelled flights, a decrease in demand for flights, lawsuits, and increased security costs have lead …
Factors Influencing The Growth And Development Of Nicaraguan Small Businesses, Seth Sunderland, Dr. Ted Christensen
Factors Influencing The Growth And Development Of Nicaraguan Small Businesses, Seth Sunderland, Dr. Ted Christensen
Journal of Undergraduate Research
The term “small business” is relative to who is applying the term. The United States Small Business Administration classifies any business with 1 to 499 employees as a small business. In 1999 the Peace Corp issued a study on Nicaraguan businesses that defined small businesses as employing 1 to 20 employees. The same Peace Corp study found that 79 percent of Nicaraguan labor force is employed by businesses employing 20 or less people. The Peace Corp also found that only 13 percent of the Nicaraguan labor force works for a business that employs more than 100 people. These numbers indicate …
Has “Regulation Full Disclosure” Helped Level The Playing Field For Investors?, Chad Larson, Dr. Ted Christensen
Has “Regulation Full Disclosure” Helped Level The Playing Field For Investors?, Chad Larson, Dr. Ted Christensen
Journal of Undergraduate Research
The Securities and Exchange Commission requires companies to file special reports, called Form 8-K reports, within five to fifteen days of important events that could affect shareholders’ investment decisions. For example, required filings include announcements of events such as mergers and acquisitions, changes in auditors, changes in top management, and other events the filing company deems important to investors. Companies file these reports under nine different item headings. Item Five is the only disclosure that is “optional,” and the nature of Item Five disclosures allows them to contain an array of information and diverse types of information. Electronic copies of …
A Key Ingredient In Fraud Detection: The Net Worth Method, Chad O. Albrecht, Dr. W. Steve Albrecht
A Key Ingredient In Fraud Detection: The Net Worth Method, Chad O. Albrecht, Dr. W. Steve Albrecht
Journal of Undergraduate Research
When someone is suspected of committing fraud within a business, one of the most effective procedures to determine if the person is actually committing fraud is to determine their net worth by performing a calculation known as the net worth method.
Ukrainian Financial Reporting: The Need For Change, Eldar Maksymov, Dr. Earl K. Stice
Ukrainian Financial Reporting: The Need For Change, Eldar Maksymov, Dr. Earl K. Stice
Journal of Undergraduate Research
Ukraine is an Eastern European country with a history of volatile economic climate. The future success and stability of the Ukrainian economy will largely depend on the government’s actions to make the economic climate more attractive to foreign investors through reforms. One area where change is needed the most is the area of financial reporting. The current accounting standards do not ensure that investors receive adequate financial information about the reporting company.
Are State Tax Amnesty Programs Associated With Financial Reporting Irregularities?, Neal Buckwalter, Nathan Y. Sharp, Jaron H. Wilde, David A. Wood
Are State Tax Amnesty Programs Associated With Financial Reporting Irregularities?, Neal Buckwalter, Nathan Y. Sharp, Jaron H. Wilde, David A. Wood
Faculty Publications
No abstract provided.
Short Selling Around Restatement Announcements: When Do Bears Pounce?, Michael S. Drake, Linda A. Myers, Susan Scholz, Nathan Y. Sharp
Short Selling Around Restatement Announcements: When Do Bears Pounce?, Michael S. Drake, Linda A. Myers, Susan Scholz, Nathan Y. Sharp
Faculty Publications
This paper draws on two distinct literatures – one that investigates the impact of accounting restatements and another that investigates the trading behavior of short sellers – to further our understanding of how sophisticated investors process and respond to news about accounting corrections. We examine short-seller behavior in the days surrounding restatement announcements to determine when short sellers identify restatements and how they trade on restatement news. Our findings suggest that short sellers do not appear to anticipate restatement announcement dates, but we find that abnormal short selling is significantly higher than is typical when restatements are announced, especially for …
Optimistic Reporting And Pessimistic Investing: Do Pro Forma Earnings Disclosures Attract Short Sellers?*, Theodore E. Christensen, Michael S. Drake, Jacob Thornock
Optimistic Reporting And Pessimistic Investing: Do Pro Forma Earnings Disclosures Attract Short Sellers?*, Theodore E. Christensen, Michael S. Drake, Jacob Thornock
Faculty Publications
When companies announce their quarterly results, along with their standard GAAP earnings number, managers sometimes choose to disclose an adjusted (pro forma) earnings figure that excludes one or more income statement line items from net income. While managers frequently argue that they exclude transitory items from GAAP income in an effort to better reflect core operating performance, regulators and critics of pro forma reporting contend that these exclusions can overstate operating results. In particular, the Securities and Exchange Commission (SEC) issued a warning that under certain circumstances, pro forma reporting “can mislead investors if it obscures GAAP results” (SEC 2001). …
The Reputational Costs Of Tax Avoidance*, John Gallemore, Edward L. Maydew, Jacob Thornock
The Reputational Costs Of Tax Avoidance*, John Gallemore, Edward L. Maydew, Jacob Thornock
Faculty Publications
This study investigates whether firms and their top executives bear reputational costs from engaging in aggressive tax avoidance activities. At least two decades of empirical tax research has shown that firms engage in a wide range of strategies for tax avoidance purposes. 1 Recent studies suggest that for many firms, tax avoidance appears to be highly effective at reducing the firms’ tax payments and increasing their after-tax earnings. For example, Dyreng, Hanlon, and Maydew (2008) find that more than a quarter of publicly traded U.S. firms are able to reduce their taxes to less than 20 percent of their pre-tax …
Accounting Education Research: Ranking Institutions And Individual Scholars, D. Kip Holderness Jr., Noah M. Myers, Scott L. Summers, David A. Wood
Accounting Education Research: Ranking Institutions And Individual Scholars, D. Kip Holderness Jr., Noah M. Myers, Scott L. Summers, David A. Wood
Faculty Publications
Previous rankings of accounting literature have largely ignored the subtopic of accounting education research. Given the important role that rankings play in creating incentives and benchmarks, ranking education research may improve both the quality and quantity of research in this subtopic. This paper ranks academic institutions and individual accounting researchers based on their production of accounting education research. We show that the correlation between education research rankings and singular, non-education research rankings is very low (i.e., ranges from 0.20 to 0.31), emphasizing the importance of considering education rankings separately from other topical areas in accounting research. We also provide evidence …
The Media And Mispricing: The Role Of The Business Press In The Pricing Of Accounting Information, Michael S. Drake, Nicholas M. Guest, Brady J. Twedt
The Media And Mispricing: The Role Of The Business Press In The Pricing Of Accounting Information, Michael S. Drake, Nicholas M. Guest, Brady J. Twedt
Faculty Publications
This study investigates the role of the business press in the pricing of accounting information. Using a comprehensive dataset of more than 111,000 earnings-related business press articles published from 2000–2010, we find that press coverage of the annual earnings announcement mitigates cash flow mispricing, but has a negligible effect on accrual mispricing. We provide evidence that this impact is driven primarily by the press disseminating the information more broadly, rather than by the creation of new content that helps investors understand the implications of accounting information. Our results suggest that the business press plays an important role in facilitating the …
Individual Characteristics And The Disposition Effect: The Opposing Effects Of Confidence And Self-Regard, Kathryn Kadous, William B. Tayler, Jane M. Thayer, Donald Young
Individual Characteristics And The Disposition Effect: The Opposing Effects Of Confidence And Self-Regard, Kathryn Kadous, William B. Tayler, Jane M. Thayer, Donald Young
Faculty Publications
We conduct two experiments to examine potential causes of the disposition effect. In Experiment 1, we rule out beliefs in mean reversion as a cause of the disposition effect. Although a belief in the mean reversion of stock prices should be independent of whether an investor owns or only follows the stock, we show only investors who own the stock behave as though prices will reverse. In Experiment 2, participants buy and sell securities over multiple periods. We find that self-regard and investing confidence (two types of self-esteem) have opposing influences on investors’ tendency to hold losing investments. Investors with …
The Determinants And Consequences Of Information Acquisition Via Edg, Michael S. Drake, Darren T. Roulstone, Jacob Thornock
The Determinants And Consequences Of Information Acquisition Via Edg, Michael S. Drake, Darren T. Roulstone, Jacob Thornock
Faculty Publications
Using a novel dataset that tracks all web traffic on the SEC’s EDGAR servers from 2008-2011, we examine the determinants and capital market consequences of investor information acquisition of SEC filings. The average user employs the database very few times per quarter and most users target specific filing types such as periodic accounting reports; a small subset of users employ EDGAR almost daily and access many filings. EDGAR activity is positively related with corporate events (particularly restatements, earnings announcements, and acquisition announcements), poor stock performance, and the strength of a firm’s information environment. EDGAR activity is related to, but distinct …
Trust And Financial Reporting Quality, Jace Garrett, Rani Hoitash, Douglas F. Prawitt
Trust And Financial Reporting Quality, Jace Garrett, Rani Hoitash, Douglas F. Prawitt
Faculty Publications
Using unique survey data from Great Place to Work R Institute, we investigate the association of intraorganizational trust (i.e., employees’ trust in management) with three aspects of financial reporting: accruals quality, misstatements, and internal control quality. We find that trust is associated with better accrual quality, lower likelihood of financial statement misstatements, and lower likelihood of internal control material weakness disclosures. However, these effects are not uniform across all companies. Consistent with trust improving financial reporting quality through improved information production and information sharing, we find that trust is significantly associated with financial reporting quality in relatively decentralized firms, but …
The Impact Of Having Fewer Accounting Firms In The Auditing Profession–A Work In Process, Benjamin V. Titera, Dr. Jeff Wilks
The Impact Of Having Fewer Accounting Firms In The Auditing Profession–A Work In Process, Benjamin V. Titera, Dr. Jeff Wilks
Journal of Undergraduate Research
As time moves on, the number of accounting firms has decreased and the lengths of the remaining firm’s names have increased. Firms such as Arthur Anderson, Coopers & Lybrand, Price Waterhouse, Touche Ross, KPMG, Ernst & Young, Peat Marwick International, Klynveld Main Goerdeler, and Laventhol & Horwath have either evolved or disappeared. Ten years ago, it was the Big 8, by 1993, it was the Big 6, in 2001, it was the Big 5, and today it is the Big 4.
Global Influence Of National Accounting Standards, Kyle T. Welch, Dr. Kay Stice
Global Influence Of National Accounting Standards, Kyle T. Welch, Dr. Kay Stice
Journal of Undergraduate Research
The project objective is to observe the international accounting standards community responses to the recent Enron and Anderson collapse.
The Impact Of Having Fewer Accounting Firms In The Auditing Profession–A Work In Process, Benjamin V. Titera, Dr. Jeff Wilks
The Impact Of Having Fewer Accounting Firms In The Auditing Profession–A Work In Process, Benjamin V. Titera, Dr. Jeff Wilks
Journal of Undergraduate Research
As time moves on, the number of accounting firms has decreased and the lengths of the remaining firm’s names have increased. Firms such as Arthur Anderson, Coopers & Lybrand, Price Waterhouse, Touche Ross, KPMG, Ernst & Young, Peat Marwick International, Klynveld Main Goerdeler, and Laventhol & Horwath have either evolved or disappeared. Ten years ago, it was the Big 8, by 1993, it was the Big 6, in 2001, it was the Big 5, and today it is the Big 4.
Will The New “Aggregate Estimate” Method Affect The Fica Tax Liability Of Restaurants?, Terry Jackson, Dr. Ron Worsham
Will The New “Aggregate Estimate” Method Affect The Fica Tax Liability Of Restaurants?, Terry Jackson, Dr. Ron Worsham
Journal of Undergraduate Research
In the past year, a landmark Supreme Court decision changed the way restaurants calculate social security taxes related to employee tips. In the case of the United States v. Fior D’Italia, Inc. [2002-1 USTC ¶50,459], the Supreme Court ruled against Fior D’ Italia, Inc. by concluding that the IRS properly computed their social security tax liability, even though the IRS utilized a new “aggregate estimate” method. This new aggregate estimate method puts restaurants at risk of paying higher social security taxes. From examining data of restaurants in the Salt Lake area, there is no conclusive evidence that this ruling has …
Accounting Fraud: Case Studies That Prepare Business Students To Defend Themselves From Unethical Colleagues, Stephen P. Hunt, Dr. Steve Albrecht
Accounting Fraud: Case Studies That Prepare Business Students To Defend Themselves From Unethical Colleagues, Stephen P. Hunt, Dr. Steve Albrecht
Journal of Undergraduate Research
Most business students will eventually work with an unethical colleague whose schemes must ultimately crumble. The unethical person could drag his coworkers and his company down with him. We must prepare today’s business students (tomorrow’s executives) to save their own names and rescue their companie s when that day comes.
Managers Use Of Fas No. 115 For Investment Securities To Manipulate Earnings, Jacob Given, Dr. T. Jeff Wilks
Managers Use Of Fas No. 115 For Investment Securities To Manipulate Earnings, Jacob Given, Dr. T. Jeff Wilks
Journal of Undergraduate Research
The United States is currently facing a perceived crisis in our financial reporting system. In recent years, a large increase in the number of financial frauds reported and subsequent business failures have led to concerns in both the public and private sectors as to the legitimacy of corporations published financial statements. These concerns have led to new regulations from regulatory agencies and oversight boards as well as legislation from the US Congress. The substance of these new regulations and legislation focus on the need for management, investors, regulators and auditors to become more involved in preventing and detecting financial statement …
Nonverbal Cues Auditors Can Use To Detect Deceit, Brandon B. Buhler, Dr. W. Jeff Wilks
Nonverbal Cues Auditors Can Use To Detect Deceit, Brandon B. Buhler, Dr. W. Jeff Wilks
Journal of Undergraduate Research
Over the past few years, investors in Corporate America have witnessed a rise in financial fraud. With escalating frauds in the business world, investors are more determined to gain assurance from the auditors of the financial statements. The Sarbanes-Oxley Act of 2002 also increased legislative pressures on auditors to detect fraud.
Assessing The Fraud Risk Assessment: How Audit Firms Are Applying The Recommendations In Sas 99, Jacob Given, Dr. T. Jeff Wilks
Assessing The Fraud Risk Assessment: How Audit Firms Are Applying The Recommendations In Sas 99, Jacob Given, Dr. T. Jeff Wilks
Journal of Undergraduate Research
The United States is currently facing a perceived crisis in our financial reporting system. In recent years, a large increase in the number of financial frauds reported and subsequent business failures have led to concerns in both the public and private sectors as to the legitimacy of corporations published financial statements. These concerns have led to new regulations from regulatory agencies and oversight boards as well as legislation from the US Congress. The substance of these new regulations and legislation focus on the need for management, investors, regulators and auditors to become more involved in preventing and detecting financial statement …
Global Influence Of National Accounting Standards, Kyle T. Welch, Dr. Kay Stice
Global Influence Of National Accounting Standards, Kyle T. Welch, Dr. Kay Stice
Journal of Undergraduate Research
The project objective is to observe the international accounting standards community responses to the recent Enron and Anderson collapse.
Managers Use Of Fas No. 115 For Investment Securities To Manipulate Earnings, Joseph B. Hillstead, Dr. Ted Christensen
Managers Use Of Fas No. 115 For Investment Securities To Manipulate Earnings, Joseph B. Hillstead, Dr. Ted Christensen
Journal of Undergraduate Research
In the wake of catastrophic accounting scandals involving companies such as Enron, WorldCom, and Andersen, investors and the Securities and Exchange Commission have become increasingly concerned about the quality of reported earnings. Wall Street earnings expectations may be overriding common-sense business practices. In a zeal to satisfy consensus earnings estimates and project a smooth earnings path, wishful thinking may be winning the day over faithful financial representation. In this current era, gray-area accounting is sometimes misused; managers are cutting corners; and earnings reports reflect the desires of management rather than the underlying financial performance of the company.
Convergence Of Global Accounting Standards, Eric J. Williams, Dr. Earl K. Stice
Convergence Of Global Accounting Standards, Eric J. Williams, Dr. Earl K. Stice
Journal of Undergraduate Research
Business is simultaneously conducted in many lands—markets are no longer restricted by boundaries or time zones. Virtually every aspect of the corporate world is changing in response to the opportunities and challenges accompanying global expansion. Adaptation by corporations must occur or else obsolescence will result. The accounting and financial reporting profession is not immune to these globalizing currents of change. The resultant challenges are the impetus causing accounting-standard setters, namely the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB), to examine areas of convergence.
The Value To Foreign Companies To List On Us Stock Markets, Jaron H. Wilde, Dr. Erv Black, Peter Johnson
The Value To Foreign Companies To List On Us Stock Markets, Jaron H. Wilde, Dr. Erv Black, Peter Johnson
Journal of Undergraduate Research
Business is simultaneously conducted in many lands—markets are no longer restricted by boundaries or time zones. Virtually every aspect of the corporate world is changing in response to the opportunities and challenges accompanying global expansion. Adaptation by corporations must occur or else obsolescence will result. The accounting and financial reporting profession is not immune to these globalizing currents of change. The resultant challenges are the impetus causing accounting-standard setters, namely the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB), to examine areas of convergence.