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SelectedWorks

2006

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Articles 1 - 7 of 7

Full-Text Articles in Accounting

Ley Federal Del Procedimiento Contencioso Administrativo., Bruno L. Costantini García Oct 2006

Ley Federal Del Procedimiento Contencioso Administrativo., Bruno L. Costantini García

Bruno L. Costantini García

Ponencia sobre la Ley Federal del Procedimiento Contencioso Administrativo, impartida por Bruno L. Costantini García.


A Research Agenda For Studying Open Source I: A Multi-Level Framework, Ashley R. Davis, Fred Niederman, Martina E. Greiner, Donald Wynn, Paul T. York Sep 2006

A Research Agenda For Studying Open Source I: A Multi-Level Framework, Ashley R. Davis, Fred Niederman, Martina E. Greiner, Donald Wynn, Paul T. York

Ashley R. Davis

This paper presents a research agenda for studying information systems using open source software A multi-level research model is developed at five discrete levels of analysis: (1) the artifact; (2) the individual; (3) the team, project, and community; (4) the organization; and (5) society. Each level is discussed in terms of key issues within the level. Examples are based on prior research. In a companion paper, [Niederman, et al 2006], we view the agenda through the lens of referent discipline theories.


Primer Congreso Nacional De Organismos Públicos Autónomos, Bruno L. Costantini García Jul 2006

Primer Congreso Nacional De Organismos Públicos Autónomos, Bruno L. Costantini García

Bruno L. Costantini García

Memorias del Primer Congreso Nacional de Organismos Públicos Autonomos


Current Economic Issues In Securities Litigation, Scott D. Hakala Jan 2006

Current Economic Issues In Securities Litigation, Scott D. Hakala

Scott D Hakala

This paper discusses the economic framework for determining economic loss in securities litigation and the then current case law. This includes discussions regarding assessing materiality and reliance, the use of event study analyses to identify loss causationg and the interaction of legal and economic principles.


Retirement Benefit Plans, Nor Asma Lode Jan 2006

Retirement Benefit Plans, Nor Asma Lode

Nor Asma Lode

No abstract provided.


The Role Of Connective Tissue Growth Factor In Skeletal Growth And Development, Philadelphia University Jan 2006

The Role Of Connective Tissue Growth Factor In Skeletal Growth And Development, Philadelphia University

Philadelphia University, Jordan

No abstract provided.


Audit Committee Financial Experts: A Closer Examination Using Firm Designations, Joseph V. Carcello, Cw Hollingsworth, Terry L. Neal Jan 2006

Audit Committee Financial Experts: A Closer Examination Using Firm Designations, Joseph V. Carcello, Cw Hollingsworth, Terry L. Neal

Joseph V. Carcello

The Sarbanes-Oxley Act (SOX) requires the disclosure of whether the audit committee has a financial expert. We examine disclosures related to audit committee financial experts (ACFEs) in the first year that this disclosure requirement is in effect. We find that virtually all companies disclose whether an ACFE is on the audit committee, although the transparency of the disclosure regarding the ACFE’s background is limited. We also find that most ACFEs do not have a background in accounting or finance, although there are notable differences between stock exchanges on this dimension. In addition, we find that companies designate ACFEs who would …