Accounting Commons^™

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 …

Determinants Of Loan Losses In National Banks: Size, Regulation, And The Aicpa Model, Randy Marl Reed

Doctoral Dissertations

Because of recent failures, the AICPA Banking Committee has developed a normative model citing specific variables for auditors to use in bank audits. This research has examined that AICPA model.

In addition, the Auditing Principles Board has identified several areas of concern for auditing internal control structures. Research into size and regulation from other sources has indicated that both are significant modifiers of financial models. Regulations now require banks and holding companies of more than $500 million in assets to submit to an annual independent audit.

The primary purpose of this research was to determine whether the AICPA normative model …

The Impact Of Information Technology On The Accounting Profession, Shvetal "Jamie" Khanna

Honors Capstone Projects and Theses

No abstract provided.

The Effects Of Fasb Statement No. 121 On Financial Statements, Karen Courtade

Honors Theses

As managers contemplate the adoption of SFAS 121, Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to be Disposed of, most will be considering the impact of these new requirements on their particular reporting situation. This effect is important to managers because whenever the Financial Accounting Standards Board (FASB) issues a new statement, financial statements need to be in compliance with Generally Accepted Accounting Principles (GAAP). New requirements also cause tax and auditing concerns, effects on financial statement users, and extra costs to companies involved. The FASB's intent in issuing SFAS 121 was to force more …