Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Finance and Financial Management (15)
- Business Administration, Management, and Operations (11)
- Corporate Finance (7)
- Business Analytics (4)
- Management Information Systems (3)
-
- Social and Behavioral Sciences (3)
- Business and Corporate Communications (2)
- Economics (2)
- Finance (2)
- Organizational Behavior and Theory (2)
- Taxation (2)
- Business Law, Public Responsibility, and Ethics (1)
- Communication (1)
- Computer Sciences (1)
- Databases and Information Systems (1)
- Engineering (1)
- Labor Relations (1)
- Physical Sciences and Mathematics (1)
- Portfolio and Security Analysis (1)
- Risk Analysis (1)
- Social Media (1)
- Unions (1)
- Keyword
-
- Social sciences (9)
- Accounting (7)
- Information asymmetry (4)
- Audit Quality (3)
- Corporate governance (2)
-
- Earnings management (2)
- Financial analysts (2)
- Abnormal disclosure (1)
- Account Level (1)
- Accountants (1)
- Accounting careers (1)
- Accounting or Enforcement Release (AAER) (1)
- Accounting processes (1)
- Accounting research (1)
- Accounting students (1)
- Analyst forecast (1)
- Analysts (1)
- Applied sciences (1)
- Assurance (1)
- Audit Office (1)
- Audit Risk (1)
- Audit committee expertise (1)
- Audit failures (1)
- Audit partners (1)
- Audit quality (1)
- Audit-related services (1)
- Auditing (1)
- Auditor Portfolio (1)
- Auditor response (1)
- Audits (1)
Articles 31 - 41 of 41
Full-Text Articles in Accounting
Accounting Expertise And Ill-Structured Problems: Cognitive Reasoning Abilities And Performance In Business Valuation Tasks, Wray Bradley
Accounting Expertise And Ill-Structured Problems: Cognitive Reasoning Abilities And Performance In Business Valuation Tasks, Wray Bradley
Graduate Theses and Dissertations
This study investigates the linkage between cognitive reasoning abilities and performance in ill-structured tasks. Prior accounting research shows that the broad construct known as general problem-solving ability is directly related to performance in ill-structured audit tasks (Libby and Tan 1994). General problem-solving ability has been defined as having sub-components comprised of verbal, quantitative, memory, and cognitive reasoning abilities (Libby 1995). Most prior accounting studies have either controlled for performance differences associated with the subcomponent abilities or have just ignored them. This has created a gap in behavioral accounting research (Shanteau 1995; Bouwman and Bradley 1997). This study seeks to partially …
Lobbying Activity In The Standards Setting Process: Fasb Statement On Financial Accounting Standards No. 106, "Employers' Accounting For Postretirement Benefits Other Than Pensions", Christine Schalow
Graduate Theses and Dissertations
The purpose of this study is to explain and classify the behavior of corporate managers in the accounting standards setting process as it related to Statement of Financial Accounting Standards No. 106. Evidence from this study provides readers a better understanding of participation of corporate managers in the accounting standards setting process. To accomplish the objective, this study surveyed corporate representatives who responded to the Financial Accounting Standards Board's, February 1989, exposure draft, "Employers' Accounting for Postretirement Benefits Other Than Pensions," (OPEB). A sample of corporations whose representatives did not respond to the OPEB exposure draft, although the corporations did …
A Comparison Of The Classification Accuracy Of Linear And Quadratic Statistical Discriminant Models Versus Linear And Quadratic Programming Discriminant Models, Jerry William Ferry
A Comparison Of The Classification Accuracy Of Linear And Quadratic Statistical Discriminant Models Versus Linear And Quadratic Programming Discriminant Models, Jerry William Ferry
Graduate Theses and Dissertations
The purpose of this research was to compare the classification accuracy of two mathematical programming models versus traditional statistical discriminant analysis. Monte Carlo techniques were used to compute population 1, population 2, and average misclassification rates for the linear discriminant function (LDF), the quadratic discriminant function (QDF), a linear programming discriminant model (LPDM), and a quadratic programming discriminant model (QPDM) for specific values of several parameters which affect discriminant analysis. This study was restricted to the two group, two variable discriminant problem.
An Inquiry Into The Accounting Principles And Reporting Practices Followed By Selected State University Hospitals, Rameshwar Dass Gupta
An Inquiry Into The Accounting Principles And Reporting Practices Followed By Selected State University Hospitals, Rameshwar Dass Gupta
Graduate Theses and Dissertations
Because of their unique position as component units of other governmental organizations, the accounting and reporting practices of hospitals owned and operated by state supported university medical centers have been subject to several conflicting guidelines. The purposes of this study were to investigate the accounting and reporting practices of selected university hospitals, to determine the deviations between their practices and the principles recommended by the American Institute of Certified Public Accountants' Hospital Audit Guide and other guides, and to recommend changes that should be made by these hospitals to achieve the objectives for financial reporting by nonbusiness organizations as stated …
An Empirical Investigation Of Personal Characteristics Significantly Affecting Employment Offers From International Accounting Firms To Accounting Graduates, John M. Alvis
Graduate Theses and Dissertations
The basis for this study was the desire of many accounting students to gain employment with international accounting firms and to know which personal characteristics affect employment offers. Some issues addressed by this thesis follow. (1) What student characteristics had significant effects on employment offers? (2) What were significant differences in characteristics of female/male students receiving offers? (3) What were significant differences in successful/unsuccessful male students? Female students? (4) Which characteristics were important predictors of salary-offer size? (5) Were reasons for selecting accounting careers related to receiving employment offers? (6) Was there discrimination because of sex regarding employment offers? (7) …
A Study Of Standard Setting And Productivity Measurements Using Learning Curves, Don William Finn
A Study Of Standard Setting And Productivity Measurements Using Learning Curves, Don William Finn
Graduate Theses and Dissertations
Performance standards encompass information characteristics which decay over time. Consequently, it is worthwhile to identify factors affecting information decay. In Chapter I, the objectives of this study were discussed. They are restated: (1) determine if production worker performance has changed over time, (2) provide broad guidelines and recommendations for production type industries concerning performance evaluation of employees during training, (3) find evidence that standards and environmental factors for production workers can be linked and provide information to the firm for budgeting and planning purposes, and (4) provide a basis for further research associated with identifying variables related to improving worker …
An Empirical Investigation Of The Characteristics Of Publicly-Held Corporations That Change To Private Ownership, Alan Kent Ortegren
An Empirical Investigation Of The Characteristics Of Publicly-Held Corporations That Change To Private Ownership, Alan Kent Ortegren
Graduate Theses and Dissertations
Disenchantment with public ownership during the decade of the 1970's contributed to the emergence of a trend for publicly owned corporations to change to private ownership by deregistering under the Securities Exchange Act of 1934. The primary purpose of the study was to investigate whether firms which changed to private ownership possessed attributes during the time leading to the change that differentiated them from selected firms which remained publicly held. The attributes included in the study contained financial data from published corporate financial statements, stock distribution information, and stock market data. The study included firms which changed o private ownership …
Self-Regulatory Processes In The Accounting Profession As They Relate To The Professional Competence Of The Individual, Kyle Henn Klein
Self-Regulatory Processes In The Accounting Profession As They Relate To The Professional Competence Of The Individual, Kyle Henn Klein
Graduate Theses and Dissertations
The accounting profession has traditionally enjoyed a relationship of trust with the community, receiving certain advantages in return for the benefits it offered to society. However, in recent years the increasing litigation, regulation, and investigations involving accountants and the accounting profession indicate that the relationship between the profession and society is deteriorating. Indications are that society feels the profession has violated the trust placed in it by failing to effectively regulate itself and protect the public interest. The purpose of this study was to provide a situational analysis of the current status of self-regulation in the accounting profession as it …
An Analysis Of The Impact Of Property Tax Credit/Rebate Programs On State Revenues And Tax Equity, Robert Barry Rogow
An Analysis Of The Impact Of Property Tax Credit/Rebate Programs On State Revenues And Tax Equity, Robert Barry Rogow
Graduate Theses and Dissertations
The primary aim of this study was to examine the impact of shifting tax burdens between income groups following the implementation of alternative real residential property tax credit/rebate programs. Specifically, the objectives of this study were:
1. To analyze the real residential property tax level and vertical equity between income groups before and after implementing alternative credit/rebate programs;
2. To determine the potential total revenues lost to the state after implementing a credit/rebate program;
3. To analyze the tax level and vertical equity of three state-levied taxes—the personal income, sales, and motor fuel tax— and the property tax before and …
An Empirical Study Of Selected Causes And Effects Of Semirigid Prices In The Petroleum Refining Industry With Emphasis On The Period 1963 Through 1972, Robert Eugene Feller
An Empirical Study Of Selected Causes And Effects Of Semirigid Prices In The Petroleum Refining Industry With Emphasis On The Period 1963 Through 1972, Robert Eugene Feller
Graduate Theses and Dissertations
The premise of this study is that certain policies within and without the petroleum industry have interacted to produce semirigid industry prices. One effect of this price rigidity is the inflexibility that is passed on to costs whenever the traditional joint-cost-accounting allocation (based on relative market value) is used in conjunction with these prices.
In studying the problem, activities and policies which combined to cause artificial price restraints in the petroleum-refining industry from 1963 to 1972 were reviewed. The accounting and economic implications and the effect on refinery investment of the resulting semirigid prices were investigated.
Published wholesale gasoline prices …
An Evaluation Of The Entity Theory As A Partial Solution To The Non-Comparability Enigma Of Inter-Firm Income Statement Analysis, Lester Lee Schmidt Jr.
An Evaluation Of The Entity Theory As A Partial Solution To The Non-Comparability Enigma Of Inter-Firm Income Statement Analysis, Lester Lee Schmidt Jr.
Graduate Theses and Dissertations
The purpose of this study has been to evaluate on deductive grounds the proposition that income as determined according to the entity theory would be more comparable among firms than income as determined under contemporary generally accepted accounting principles, and to investigate whether or not empirical support exists among two professional groups for the propositions inherently contained in the entity theory.