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Articles 31 - 60 of 63
Full-Text Articles in Accounting
Accounting Methods To Effectively Measure The Performance Of Public Universities' Academic Units And Increase Allocation Efficiency: The Role Of Research Grants, Madeleine Arivett
Accounting Methods To Effectively Measure The Performance Of Public Universities' Academic Units And Increase Allocation Efficiency: The Role Of Research Grants, Madeleine Arivett
Honors Capstones
No abstract provided.
Optimization Of Adult Multipotent Stromal Cell-Bioscaffold Interactions For Tissue Regeneration With Bioreactors, Lin Xie
LSU Doctoral Dissertations
Adult multipotent stromal cells (MSCs) in combination with biocompatible scaffolds may augment well-established medical and surgical techniques. Pre-implantation cell loading and viability on scaffold carriers followed by in vitro differentiation and extracellular matrix (ECM) formation contribute to the efficacy of in vivo tissue formation. Given the specificity of the parameters for each cell-scaffold construct, it is vital to assess the relative potential of various combinations to select the best option for various clinical needs. High demand for equine and human bone regeneration especially non-union fracture repair is still largely unaddressed. Therefore osteogenesis potential of both equine and human MSCs engrafted …
Auditor Tenure And Audit Quality, Li Zheng Brooks
Auditor Tenure And Audit Quality, Li Zheng Brooks
LSU Doctoral Dissertations
I propose that audit quality is likely to increase with audit firm tenure due to a Learning Effect and decrease with audit firm tenure due to a Bonding Effect. The net impact of these two countervailing forces over audit firm tenure dictates whether the relationship between audit firm tenure and audit quality is a concave, convex, or linear function of audit firm tenure. When the Bonding Effect dominates the Learning Effect in the later (earlier) years of tenure, then audit quality is a concave (convex) function of audit firm tenure. Adopting the quadratic model to empirically estimate the audit firm …
Auditor Swtiching And An Analysis Of 2008 Auditor Switches, Sarah Adele Miller
Auditor Swtiching And An Analysis Of 2008 Auditor Switches, Sarah Adele Miller
Honors Capstones
No abstract provided.
Double Taxation And The Effectiveness Of The American Foreign Tax Credit: A Primer, Emily J. Meyers
Double Taxation And The Effectiveness Of The American Foreign Tax Credit: A Primer, Emily J. Meyers
Honors Capstones
No abstract provided.
An Investigation Of The Temperaments Of Nonprofit Organization Managers, Angélique Joy Marcantel
An Investigation Of The Temperaments Of Nonprofit Organization Managers, Angélique Joy Marcantel
Honors Capstones
No abstract provided.
An Analysis Of Society’S Reaction To Whistleblowing From The 1920s – 1990s, Rachel Elizabeth Scott
An Analysis Of Society’S Reaction To Whistleblowing From The 1920s – 1990s, Rachel Elizabeth Scott
Honors Capstones
No abstract provided.
Sending Talent Instead Of Money, Emily C. Plauche’
Sending Talent Instead Of Money, Emily C. Plauche’
Honors Capstones
No abstract provided.
Accurals Quality And Price Synchronicity, Joseph Atkins Johnston
Accurals Quality And Price Synchronicity, Joseph Atkins Johnston
LSU Doctoral Dissertations
This study examines the relation between accruals quality and price synchronicity, a measure of the relative amount of firm-specific information reflected in price. Higher accruals quality imply better quality earnings news, hence, more firm-specific information is incorporated into price for firms with higher accruals quality. More firm-specific information reduces price synchronicity, hence, we hypothesize a negative relation between accruals quality and price synchronicity. On the other hand, literature shows that accruals quality reduces idiosyncratic volatility which tends to be negatively correlated with price synchronicity. If the latter effects dominate the relation between accruals quality and price synchronicity, we should observe …
The Creation Of Wealth For Company Stakeholders Through Managerial Behavior In Leveraged Buyouts, Joshua P. Clayton
The Creation Of Wealth For Company Stakeholders Through Managerial Behavior In Leveraged Buyouts, Joshua P. Clayton
Honors Capstones
No abstract provided.
An Analysis And Upgrade Of The Finance Department Operations In Lsu’S Student Government, Sabina Tungaraza
An Analysis And Upgrade Of The Finance Department Operations In Lsu’S Student Government, Sabina Tungaraza
Honors Capstones
No abstract provided.
Rate Regulation And Earnings Management: Evidence From The U.S. Electric Utility Industry, Joseph Ben Omonuk
Rate Regulation And Earnings Management: Evidence From The U.S. Electric Utility Industry, Joseph Ben Omonuk
LSU Doctoral Dissertations
Although accounting research continues to focus on earnings management, few studies have done so within the context of a single industry, and only one study to date (Paek 2001) has investigated this phenomenon within the context of U.S. rate-regulated electric utilities. Most utilities are viewed as natural monopolies, and therefore are subjected to rate regulation. These firms are permitted to earn a prescribed rate of return on an approved rate base. Although utilities are subjected to greater scrutiny than non-regulated public companies, regulatory restraint may create incentives to manage earnings (Healy and Whalen 1999), especially coincident with a utility’s request …
Impingement Heat Transfer In The Leading Edge Cavity Of A Gas Turbine Vane, Amar Jeetendra Panchangam Nivarthi
Impingement Heat Transfer In The Leading Edge Cavity Of A Gas Turbine Vane, Amar Jeetendra Panchangam Nivarthi
LSU Master's Theses
Jet Impingement Cooling is an internal cooling technique used in the leading edge cavities of Turbine Vanes. This involves a series of jets impinging onto the internal surfaces of a turbine vane/blade through the impingement plate. For the model tested here, the area around the blade/vane leading edge was studied for both heat transfer performance and aerodynamics losses. The performance of an Impingement cooling system depends on parameters like the spent flow effect on the downstream jet, film cooling configuration, and tip flow condition. The present study focuses on analyzing the effect of these parameters on a unique impingement cooling …
Voluntary Disclosures In Mergers And Acquisitions, Scott Allen Wandler
Voluntary Disclosures In Mergers And Acquisitions, Scott Allen Wandler
LSU Doctoral Dissertations
Whenever there is a merger between two publicly held companies in the form of a stock transaction, the companies must provide a proxy-prospectus to their shareholders with enough information to vote on the proposed merger. The proxy-prospectus contains mandatory pro forma financial statements as if the firms had merged as of the end of the previous year. Occasionally, the proxy-prospectus contains voluntary, forward-looking information, such as projected earnings per share (EPS) or price-to-earnings (PE) ratios of the combined firm. There are two reasons that management may provide this voluntary forward-looking information: 1) management could be providing an optimistic view of …
Using The Fasb's Qualitative Characteristics In Earnings Quality Measures, Abhijit Barua
Using The Fasb's Qualitative Characteristics In Earnings Quality Measures, Abhijit Barua
LSU Doctoral Dissertations
In this study, I develop a measure of earnings quality by using qualitative characteristics of financial statement information specified in the Statement of Financial Accounting Concepts (SFAC) No. 2 (FASB 1980). I derive a summary measure of earnings quality by applying factor analysis on fifteen variables representing different components of two primary dimensions of earnings quality: relevance and reliability. I then test the validity of the earnings quality construct by examining whether the construct reflects decision usefulness that is operationalized in two ways: value relevance and cost of capital analyses. I provide empirical evidence suggesting that the earnings quality construct …
Do Accruals Exacerbate Information Asymmetry In The Market?, Sonia Wasan
Do Accruals Exacerbate Information Asymmetry In The Market?, Sonia Wasan
LSU Doctoral Dissertations
A considerable body of evidence, both archival and experimental, suggests that accounting accruals are heterogeneously interpreted by investors. In this study, I examine whether the information asymmetry among investors arising from this heterogeneous interpretation, implied in these empirical results, affects transactions costs in the form of the bid-ask spread and its adverse selection component. I examine this impact both, in general, for all trading activity occurring for a firm over a continuous flow of information during the year and around the first release of accrual information for each quarter. The results of the study provide empirical evidence of a positive …
Diversity And The Effects On Accounting Students’ Ethical Awareness, Sanaz Shelia Aghazadeh
Diversity And The Effects On Accounting Students’ Ethical Awareness, Sanaz Shelia Aghazadeh
Honors Capstones
No abstract provided.
An Analysis Of The Integrity Of Students Planning To Enter The Accounting Profession, Bonnie Dye
An Analysis Of The Integrity Of Students Planning To Enter The Accounting Profession, Bonnie Dye
Honors Capstones
No abstract provided.
The Effect Of Program Commitment On The Degree Of Participative Congruence And Managerial Performance In A Budgeting Setting, Kevin T. Breaux
The Effect Of Program Commitment On The Degree Of Participative Congruence And Managerial Performance In A Budgeting Setting, Kevin T. Breaux
LSU Doctoral Dissertations
The purpose of this research endeavor is to investigate the effect that the degree of participative congruence has on the relationship between program commitment and managerial performance. The degree of participative congruence (Clinton and Hunton 2001) is a new measure of participation designed to determine the amount of congruence between the perceived need for participation and the degree of participation allowed. This study used a questionnaire to evaluate the antecedents of and effects of the degree of participative congruence (DPC) in a budgeting setting. In order to investigate these effects, the questionnaire was mailed to a sample of 1,500 AICPA …
Do Speculative Short Sellers Detect Earnings Management?, Yan Zhang
Do Speculative Short Sellers Detect Earnings Management?, Yan Zhang
LSU Doctoral Dissertations
This paper examines empirically whether sophisticated speculative short sellers can detect earnings management by targeting stocks with large income-increasing discretionary accruals and high total accruals. Prior research indicates that total accruals are overpriced and this overpricing is largely attributable to the mispricing of discretionary accruals. Recent studies show that neither auditors nor financial analysts utilize information in accruals. Using samples of 11,537 firm-quarter observations and 5,118 firm-year observations for 1,146 12/31 non-financial NYSE firms from 1992 to 1999, I find supporting evidence those speculative short sellers can detect earnings management using financial accounting information disclosed in 10-Q and 10-K report. …
Internal Revenue Service Restructuring And Reform Act Of 1998: A Test Of New Public Management, William Meriwether Vandenburgh
Internal Revenue Service Restructuring And Reform Act Of 1998: A Test Of New Public Management, William Meriwether Vandenburgh
LSU Doctoral Dissertations
The enactment of the 1998 Internal Revenue Service (IRS) Reform Act resulted directly from perceived lapses in the federal taxation administration, which was publicly highlighted in Congressional hearings. Congress reacted by fundamentally altering the IRS’s implementation of the Internal Revenue Code (for the first time since 1952). The Joint Committee on Taxation noted that the overall objective of the 1998 IRS Reform Act was to have “a well-run IRS [which] is critical to the operation of our tax system.” From a public administration paradigm, the IRS moved from a traditional tax management methodology to a New Public Management (NPM) methodology. …
The Effect Of The Implicit Theory Of Integrity On An Internal Auditor's Asessment Of Management Fraud Risk, Stephanie F. Watson
The Effect Of The Implicit Theory Of Integrity On An Internal Auditor's Asessment Of Management Fraud Risk, Stephanie F. Watson
LSU Doctoral Dissertations
The purpose of this research project is to determine whether the implicit theory of integrity, a theory from the social psychology literature that predicts how social judgments and decisions are made, can explain internal auditors’ decisions. The implicit theory (Dweck and Leggett 1988) states that there are two types of people: (1) entity theorists and (2) incremental theorists. Entity theorists form strong inferences from observed behavior that are used to predict future behavior. Incremental theorists, on the other hand, do not infer characteristics from behavior, and therefore, do not attempt to predict future behavior. In an internal auditing context, the …
Planting Rate Effects On Sugarcane Yield Trials, Albert Joseph Orgeron
Planting Rate Effects On Sugarcane Yield Trials, Albert Joseph Orgeron
LSU Master's Theses
New varieties are provided to the Louisiana sugarcane industry by researchers at Louisiana State University AgCenter, the United States Department of Agriculture-ARS, and the American Sugar Cane League of the USA, Inc. Currently, Louisiana farmers plant sugarcane at rates ranging from two to five or more whole stalks. A two-stalk planting rate is used to plant all stages of the LSU AgCenter’s sugarcane variety development program. The objective of this study was to determine the effect of planting rate on sugarcane variety trial data and interpretation. A planting rate by variety experiment was conducted at the LSU AgCenter’s Sugar Research …
Agronomic And Molecular Characterization Of Louisiana Native Spartina Alterniflora Accessions, Alicia Beatriz Ryan
Agronomic And Molecular Characterization Of Louisiana Native Spartina Alterniflora Accessions, Alicia Beatriz Ryan
LSU Doctoral Dissertations
Coastal erosion and wetland deterioration are serious and widespread problems affecting Louisiana’s coastal zone. The application of agronomic and molecular techniques for improving crop species is well documented. However, these have not been routinely applied to species of ecological and environmental value. Spartina alterniflora is used extensively for shoreline protection and tidal marsh restoration because of its aggressive spreading habit and tolerance to salinity. The progress of marsh revegetation projects is limited by the costs and labor associated with vegetative propagation of Spartina. Hence, a breeding program was initiated to develop improved smooth cordgrass accessions with superior seed producing ability …
Validation Of Annagnps At The Field And Farm-Scale Using An Integrated Agnps/Gis System, Glenn M. Suir
Validation Of Annagnps At The Field And Farm-Scale Using An Integrated Agnps/Gis System, Glenn M. Suir
LSU Master's Theses
Non-Point Source (NPS) pollution models are effective watershed-scale predictors of NPS loadings and useful evaluators of agricultural Best Management Practices (BMPs) and water quality Total Maximum Daily Loads (TMDLs). The work reported in this thesis examined two applications of the AGricultural Non-Point-Source (AGNPS) pollution model: 1) predicting surface runoff, nutrient loading, and sediment yield predictions for an artificially delineated farm-scale watershed; and 2) evaluating relative benefits of different BMPs on reducing sediment accumulation in a lake surrounded by agricultural land. A procedure using identification, extraction, and processing of critical area data using an ArcView Geographic Information System (GIS) was used …
Markov Models To Estimate And Describe Survival Time And Experience In Cohorts With High Euthanasia Frequency, Giselle Louise Hosgood
Markov Models To Estimate And Describe Survival Time And Experience In Cohorts With High Euthanasia Frequency, Giselle Louise Hosgood
LSU Doctoral Dissertations
Unique to survival analysis of veterinary clinical data is classification of observations from euthanized animals. The first study highlighted limitations of Kaplan-Meier product limit analysis (KM) of veterinary clinical data. Three data sets with different outcome proportions (alive, lost-to-follow-up, dead due to disease, dead due to other, euthanized due to disease, euthanized due to other) were used. Different classifications of observations from euthanized animals caused inconsistent conclusions of significant differences between strata within data sets. At times, ranking of median survival time estimates for strata was reversed. The KM was found inappropriate to evaluate observations from euthanized animals. This finding, …
The Impact Of Institutional Stock Ownership On A Firm's Earnings Management Practice: An Empirical Investigation, Santanu Mitra
The Impact Of Institutional Stock Ownership On A Firm's Earnings Management Practice: An Empirical Investigation, Santanu Mitra
LSU Doctoral Dissertations
This study examines whether institutional investor shareholdings inhibit firm managers from engaging in earnings management practice. It investigates the empirical association between discretion/flexibility available to managers in managing abnormal non-cash working capital accruals and institutional stock ownership for a sample of 386 New York Stock Exchange firms over a period of 8 years, from 1991 through 1998. The differential institutional influence on the level of accrual management of firms having different information environment, S&P 500 versus non S&P 500, is also examined to see whether the difference in information environment of these two sets of firms has any effect on …
The Detection Of Fraud In Financial Reporting: Did The Treadway Commission Make A Difference?, Michael Williamson
The Detection Of Fraud In Financial Reporting: Did The Treadway Commission Make A Difference?, Michael Williamson
Honors Capstones
No abstract provided.
An Analysis Of The Traditional Accounting Treatment Of Deferred Charges., James Matthew Owen
An Analysis Of The Traditional Accounting Treatment Of Deferred Charges., James Matthew Owen
LSU Historical Dissertations and Theses
No abstract provided.
The Use Of The Poisson Distribution By The Auditor., Marvin Tummins
The Use Of The Poisson Distribution By The Auditor., Marvin Tummins
LSU Historical Dissertations and Theses
No abstract provided.