Accounting Commons^™

Financial Reporting And Economic Development, Shyam Sunder

Shyam Sunder

No abstract provided.

Financial Reporting And Economic Development, Shyam Sunder

Shyam Sunder

No abstract provided.

Loving: Who Can The Irs Regulate?, Robert D. Probasco

Robert Probasco

Accounting For Policy In Accounting, Economics And Law, Shyam Sunder

Shyam Sunder

No abstract provided.

Building Research Culture, Shyam Sunder

Shyam Sunder

No abstract provided.

Building Research Culture, Shyam Sunder

Shyam Sunder

No abstract provided.

Tackling "Arithmophobia": Teaching How To Read, Understand, And Analyze Financial Statements, Paula J. Williams, Kris Anne Tobin, Eric Franklin, Robert J. Rhee

Robert Rhee

This discussion presents different ideas on how to teach accounting and practical finance to law students.

An Engaged Campus Begins With An Engaged Faculty: The Teaching And Learning Initiative At Tusculum College And How It Can Benefit Your College, Michelle Freeman

Michelle Freeman

No abstract provided.

Financial Reporting And Regulation In A World Of Financial Engineering: Accounting And The Global Financial Crisis., Shyam Sunder

Shyam Sunder

No abstract provided.

Perspectives On The Pathways Commission Report., Robert Bloom

Robert Bloom

The article presents an analysis of the proposals by the Pathways Commission, sponsored by the American Accounting Association and the American Institute of Certified Public Accountants, aimed to encourage collaboration between academics and practitioners to achieve lasting reform in accounting education. Aside from emphasizing the need for strong linkages among research, practice and education, improving the ability to attract high-potential entrants into the profession is recommended.

The Effect Of Gender And Parental Role On Auditor's Profesional Career Advancement In A Gender Egalitarian Context: Danish Evidence, Carolyn Windsor

Carolyn Windsor

Gender equality in the workplace is vital to ensure fair access to social, economic and political influence associated with career advancement. International labour studies show women are still concentrated in lower level management positions. The auditing profession is no different with few women attaining partner level. This research investigates whether parental role and gender affects career advancement of professional auditors employed by transnational audit firms in Denmark where institutional family policies encourage gender egalitarianism. A three-way analysis of covariance examines the dependent variable of management at four levels including partner to non-management employee, plus the independent factors of gender, parental …

Auditor Independence And Client Economic Power: Qualitative Evidence And Propositions Involving Auditors’ Emotions And Moral Reasoning, Carolyn Windsor, Marie Kavanagh

Carolyn Windsor

This study views auditor independence decision-making as holistic, complex and interpersonal, where human elements including emotions come into play when challenged by a morally intense situation. The idea of emotions affecting auditor independence judgments has had little attention in auditing research. In fact, rationality and emotions cannot be separated because they are part of the human condition, often complimenting each other in decision making. To reflect this view, our interactionist model of auditors’ complex decision making includes Rest’s four-component model, (1) moral sensitivity, (2) moral reasoning, and (3) moral motivation as decision-making processes culminating in moral behavior that denotes (4) …

Public Accounts Committees In The Pacific Region, Riccardo Pelizzo

Riccardo Pelizzo

the paper analyzes the organization, the powers, the functioning and the performance of Public Account Committees in the Pacific region. In doing so the paper highlights some of the factors have contributed to making PACs from the Pacific island states work effectively.

Audit Committee Characteristics And Firm Performance During The Global Financial Crisis, Husam Aldamen, Keith Duncan, Simone Kelly, Ray Mcnamara, Stephan Nagel

Keith Duncan

We address the question ‘do governance enhancing audit committee (AC) characteristics mitigate the firm performance impact of significant-adverse-economic events such as the Global Financial Crisis (GFC)?’ Our analysis reveals that smaller audit committees with more experience and financial expertise are more likely to be associated with positive firm performance in the market. We also find that longer serving chairs of audit committees negatively impacts accounting performance. However, accounting performance is positively impacted where ACs include blockholder representation, the chair of the board, whose members have more external directorships and whose chair has more years of managerial experience. We contribute to …

Custom Fit Or Off-The-Shelf Standards: Dilemma Of Financial Reporting In Interactive World Economy., Shyam Sunder

Shyam Sunder

No abstract provided.

Incentives For Prior Period Error Corrections Under Ias 8, Amanda Carol, Pamela Kent

Pamela Kent

This study examines whether International Financial Reporting Standard IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8) is used to engage in opportunistic reporting practices by Australian companies. IAS 8 requires prior period errors to be amended retrospectively by restating the comparatives as if the error had never occurred (International Accounting Standards Board, 2009). Hence, the impact of any prior period errors is shown through retained earnings rather than being included in the current period’s profit or loss. Managers could use this treatment for prior period errors as a method for manipulating current period earnings. If this …

Board Gender Diversity And Going Concern Audit Options, Larelle Law Chapple, Pamela Kent, James Routledge

Pamela Kent

This paper examines the relation between gender diversity on the board of directors and audit committee and the likelihood that a company receives a going concern audit opinion. We find that, after controlling for the strength of corporate governance and relevant financial characteristics, boards with at least one female director are less likely to receive a going concern opinion. We attribute this result to the improved monitoring and risk aversion of female directors. We find that the presence of an audit committee is associated with an increased likelihood of a going concern opinion indicating the important role that the audit …

Financial Reporting And Regulation In A World Of Financial Engineering: Accounting And The Global Financial Crisis, Shyam Sunder

Shyam Sunder

No abstract provided.

Improved Decision Making To Underpin The Achievement Of Strategic Goals At The University Of Wollongong, Craig Napier

Craig Napier

The Higher Education sector is an increasingly competitive environment. As such, it is prudent for institutions to seek advantages across all areas that will lead to improved research outcomes, commercial partnerships and student learning experience. The Performance Indicators Unit commenced in 1999 and has evolved to cover seven key perspectives of integration of Information Management across the University, working to avoid the operational silos that can occur within Universities. This session will explore: Utilising network relationship analysis to develop an understanding of the University of Wollongong's collaborations and facilitate improvement The importance of visualisation to translate data into meaningful information …

Custom Fit Or Off-The-Shelf Standards: Dilemma Of Financial Reporting In Interactive World Economy, Shyam Sunder

Shyam Sunder

No abstract provided.

The Problem Of Improving Financial Reporting., Shyam Sunder

Shyam Sunder

Accounting And Productivity: Answering The Big Questions, Gary Pan, Themin Suwardy

Gary PAN

No abstract provided.

Lobbying On Defense Aerospace: What Factors Impact It And Why, Elisabeta Pana, Austin Smiley, '13

Elisabeta Pana

No abstract provided.

Fostering An Analytics Culture, Gary Shan Chi Pan

Gary PAN

No abstract provided.

A Comparison Of Curriculum In Banking And Finance Departments, Hasmet Sarigul

Hasmet Sarigul

This descriptive study was conducted to assess banking and finance education curriculum by identifying and comparing the bachelors degree courses being taught at the banking and finance schools. We used a quantitative approach to content analysis. The data of the study have been gathered from the web pages, handbooks and the catalogs of the schools. The study contains all of the bachelors degree banking and finance departments of the universities in Turkey. In the first survey, we identified seven core competency areas for the courses in these schools. In the second survey, six more categories were identified accompanying the competency …

Contract Theory Of Organizations, Accounting And Control, Shyam Sunder

Shyam Sunder

No abstract provided.

Ifrs Monopoly: The Pied Piper Of Financial Reporting, Shyam Sunder

Shyam Sunder

No abstract provided.

Theoretical Perspective For Implementing Of International Financial Reporting System (Ifrs), Mahdi Naqdi Bahar Mr

Mahdi Naqdi Bahar

Accounting is the lingua franca of the business .Accounting has been integral function of micro and macro institutions. As an efficient tool of financial assessment, accounting is used in both households and corporate business units. It serves as a mode of communication to those who are interested in it. Financial statement are prepared, and guided by the accounting thought, regulations and standards issued and prescribed and written by experts, documents issued by expert accounting body or by the government or other regulatory body. Propelled by the internationalization and globalization at an economic and organization level, the body of knowledge of …

Accounting Antecedents Of The Financial Crisis, Shyam Sunder

Shyam Sunder

No abstract provided.

Financial Regulaiton In A World Of Financial Engineering, Shyam Sunder

Shyam Sunder

No abstract provided.