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 …

Expectation-Performance Gap: Professional Liability Associated With Certain Auditor Behaviors, Sidney Paul Glandon

Doctoral Dissertations

The purpose of this dissertation is threefold: (i) to establish hypotheses relating financial liability to certain auditor behaviors discussed in the independence literature, (ii) to empirically validate that the presence of these behaviors will increase auditor financial liability over the normal audit situation, and (iii) attempt to explain the differences in subjects' perceptions for each of the behavioral scenarios studied.

A survey instrument was developed and administered to three groups of subjects: an impaneled jury, bankers, and CPAs. The instrument contained a vignette describing an annual audit situation where the company filed for bankruptcy subsequent to the issuance of the …

Impact Of The Adoption Of New Technology (Facnet) On A Minority-Owned Small Business In Colorado, Tamara L. James

McCabe Thesis Collection

FACNET is a computer network that moves Electronic Data Interchange (EDI) from the Department of Defense (DoD) and federal buying sites to and from the certified Value Added Network (VAN).

This study is conducted to answer the following questions about the use FACNET by XYZ Communications:

1) Has FACNET helped reduce the cost of paper used in the business?

2) Has FACNET helped reduce the cost of long distance calls (telephone and fax) in the business?

3) Has FACNET helped reduce the cost of traveling expenses (hotel and transportation) in the business?

4)Has FACNET helped the business to conduct in …

A Study Of The Influence Of Broadscope Managerial Accounting Systems On The Propensity To Create Slack, Gary Linn

Doctoral Dissertations

The goal of this study was to empirically examine the propensity to create budgetary slack. The research was designed to test the hypothesized moderating effect of broadscope managerial accounting system use on variables that are associated with the propensity to create budgetary slack, and it is the first known attempt to do so. The study also extends the previous research that has been conducted on budgetary slack.

After an extensive literature review was conducted on the variables studied, questionnaires were sent to 2,000 managers in the United States. The response rate was lower than expected at 105, but high enough …

An Empirical Examination Of Materiality By Factor Analysis And Cognitive Mapping Of User And Preparer Groups, Treba Lilley Marsh

Doctoral Dissertations

This research primarily has attempted to determine if user-decision perspective (banker) and preparer perspective (CPA) differed in their materiality decisions and materiality cognitive processes. As its second objective the research has sought to determine the factors used in materiality judgments.

The researcher collected the data for the study while attending graduate and undergraduate classes of the American Banking Association's National Commercial Lending School and a training session of a Big Six accounting firm. Factor analysis of the data determined the underlying dimensions of materiality decisions. The accountants identified three relevant sets of factors: ratios, sensitive areas, and unrecorded items; the …

A Survey Of The Use And Perceptions Of Analytical Procedures, Rebecca Hutchinson

Presidential Scholars Theses (1990 – 2006)

In order to comply with generally accepted auditing standards (GAAS), auditors are required to gather sufficient, competent evidence to support their opinion concerning the amounts and disclosures in the client's financial statements. Auditors have numerous ways by which to obtain such evidence, and one whose use is continually increasing--largely due to its cost-effectiveness--is analytical procedures.

Analytical procedures (APs) are defined as "evaluations of financial information made by a study of plausible relationships among both financial and non-financial data" (SAS No. 56). For non-auditors, an example of an AP is using historic gross profit percentages to determine if the gross profit …

The Impact Of Computer-Assisted Communication Techniques On The Accounting Profession, Jennifer Ellwanger

Presidential Scholars Theses (1990 – 2006)

Computers have made a tremendous impact on society in the last twenty years. They have affected practically every aspect of life; therefore, it isn't surprising that computers have impacted the accounting profession. The computer has changed the way accountants prepare tax returns and financial statements, and has influenced every other accounting process (Khani and Zarowin, 1995). Computers may also impact the way accountants communicate with clients and their coworkers. This study examines the impact of computer technology on communication in the accounting profession.

Prior research has reported what technologies are available and which ones are being used by accountants. A …

Senior Auditors' Reaction To Premature Sign-Off By A Staff Member, Amy L. Slabaugh

Presidential Scholars Theses (1990 – 2006)

The research presented in this paper is an extension of research completed by Kaplan (1995), who examined senior auditors' reporting intentions upon discovery of premature sign-off of an audit step by a staff member. His research found that audit seniors do not always formally report the discovery of premature sign-off, even though firms have formal policies requiring such reporting (McNair 1991). In Kaplan's (1995) research, an experiment was conducted in which subjects were asked to respond to a hypothetical scenario in which an audit staff member prematurely signed off on a required audit step. His study manipulated two situational variables: …

An Examination Of Methods Of Improving Audit Judgment, Janne Chung

Theses: Doctorates and Masters

This study examined three methods of improving audit judgment, namely inoculation, the group process, and counter explanation. Prior research found that auditors' judgments were not always optimum. An important question this study asked was whether the use of inoculation, the group process and counter explanation leads to more effective judgments. In Experiment One, I proposed that inoculation will reduce the effect of framing so that participants exposed to the inoculation treatment will not display a framing effect, while participants not exposed to the treatment will. In addition, I hypothesised that the relation between audit experience and responsiveness to training has …

Southern University Business Majors Understanding The Stock Market, Edwin W. Lawrence

Electronic Dissertations and Theses

This study analyzes the amount of knowledge that the business students at Southern University obtained concerning the stock market. The study reveals that while many students feel that it is important to understand the stock market, when considering their major, the majority feel that they are not as well versed on the stock market as they should be. A random sampling was performed in order to draw conclusions about the business students and to determine just how many students are knowledgeable of the stock market.

The Detection Of Fraud In Financial Reporting: Did The Treadway Commission Make A Difference?, Michael Williamson

Honors Theses

No abstract provided.

Users And Accounting Information Preferences Of Government Department Financial Reports, Helen R. Mignot

Theses: Doctorates and Masters

The introduction of an accounting standard requiring government departments to replace fund-type, cash-based accounting statements with business-type, accrual based accounting statements has led to criticism that business-type, general purpose financial statements do not take account of the information requirements of major users. Such criticism echoes a long standing debate in which the users of public sector financial statements and their informational requirements are analysed in competing models. One view suggests that there are many users with homogeneous informational needs, who can be classified into a few broad groups. The other view maintains that there are few users who have differential …

Earnings Management And Accounting Choices In Initial Public Offerings : Evidence From Indonesia, Tatang A. Gumanti

Theses: Doctorates and Masters

Information asymmetry about the value of the firm making initial public Offering and the potential investors exists. This thesis investigates whether issuers of initial public affairs (IPOs) use accounting discretion to increase the reported earnings through the choice of accounting methods. Anecdotal evidence •suggests that accounting numbers are used in the pricing of IPO. Further, there is an economic incentive for issuers of IPOs to sell the offering shares at the highest possible price which in tum increases their proceeds and thus their wealth. This suggests a prediction that, immediately prior to the offering, issuers exercise accounting discretion to increase …

Social Disclosure By Australian Listed Mineral Mining Companies: A Stakeholder Approach, Gary S. Kong

Theses: Doctorates and Masters

This study examines the incentives of Australian listed mineral mining companies within the stakeholder theoretical framework to disclose socially responsible information in their corporate annual report. The three dimensions of the stakeholder theory were empirically tested to explain the association of a social disclosure model comprising categories of social disclosure for environment, energy, product and services, human resources and community involvement, with nine firm-specific characteristics. The sample of 179 Australian listed mineral mining companies for the financial year ending 1994 was obtained by personal contact. The extent of social disclosure was measured by a dichotomous index against the social disclosure …

A Comparative Study Of Linear And Nonlinear Estimate At Completion Methods, Todd D. Nystrom

Theses and Dissertations

Controlling costs in the acquisition of new defense systems is a major challenge in today's environment of declining budgets and rapidly changing technology. One of the challenges faced by program managers and cost analysts is selecting the most appropriate Estimate at Completion (EAC) method for their program. This study compares the performance of the popular index-based EAC methods with several newer nonlinear, regression based EAC methods to determine whether the complex nonlinear methods perform better than the simpler index-based methods. In addition, the sensitivity of the results to stage of contract completion, system type, program phase, contract type, Department of …

Teaching Ethics In Schools Of Business In Oklahoma Colleges And Universities, Shelsea Ellis

McCabe Thesis Collection

The research in this study seeks to establish the degree to which ethics is included in the business curriculum of four-year colleges and universities in Oklahoma. If ethics is taught as a separate course, the study inquires about the methodology used in that course. If there is not a separate ethics course, the study determines if ethics is included in several courses of the business curriculum. Clarification is also determined as to the percentage of time dedicated to the teaching of ethics and whether or not the dean of the School of Business believes this percentage to be appropriate.

The Differentiations Between Certified Public Accountants And Certified Management Accountants, Tamieka L. Crump

McCabe Thesis Collection

The Certified Public Accountant and Certified Management Accountant programs are just two of many programs that have been established since the development of accounting societies in 1854. These programs have a common goal of helping accountants improve themselves, but they have different purposes in the actual field of accounting.

The purpose of this study is to detail the histories, differences, and qualifications of Certified Public Accountants and Certified Management Accountants. The information provided will give an in-depth view of both certifications. It will also give the answers to these questions:

1. What are the histories of both Certified Public and Management …

Receptivity To A Proposed Change In Accounting Education, Patricia A. Addison

Theses: Doctorates and Masters

This cross-sectional correlation study is concerned with accounting practitioners' receptivity to a propose change in accounting education; specifically, that the existing three year degree course be extended to four years. This change is proposed by the Accounting Profession in Australia. A model of accounting practitioners' receptivity towards the proposed change, at the adoption stage, was revised and adapted from a general model of teacher receptivity to any system-wide change. The revised model has one dependent variable, receptivity, which is measured in three aspects; overall feelings, attitudes, and general behaviour intentions towards the proposed change in accounting education. It has eight …

Implementing Innovative Pedagogy In The First Course In Accounting And Its Relationship To Student Attitudes Toward The Profession, Henry L. Foster

Dissertations

Problem. The traditional accounting pedagogy that served the industrial era effectively is losing its relevance. Not only do accounting graduates lack the kind of skills called for in an information age but the profession is no longer successful in attracting sufficiently large numbers of quality students. During the 1980s, professional and academic accountants as well as employers of accounting graduates began to voice their complaints about an accounting education model that had not experienced significant change in about a half century. In 1989 the Accounting Education Change Commission (AECC) was established to stimulate change and to act as a clearing …

Determinants Of The Decision To Capitalize Finance Leases By Lessees : Australian Evidence, Salleh B. Hassan

Theses: Doctorates and Masters

The objective of this study is to examine the economic factors motivating Australian listed lessee firms to adopt capitalization or footnote disclosure of their finance lease commitments from 1985 to 1987 as permitted by the transitional provision of AAS 17. Six research hypotheses are developed from the economic consequences perspective. It is hypothesised that the decision to capitalize finance lease commitments is positively related to firm’s : (1) corporate structure, (2) size, {3) political visibility, _(4) financial performance, and (5) overseas association, and negatively related to (6) debt contract financial constraints. Support for these hypotheses would be construed as suggesting …

Tax-Effect Accounting In Australia : The Nature And Treatment Of The Provision For Deferred Income Tax, Robert A. Lopez

Theses: Doctorates and Masters

Tax-effect accounting has been controversy since its origin in allocation has generally been adopted the subject in the 1940s. Tax across the English speaking world, even though underlying basic issues have not been resolved. A review of the literature shows that issues such as: whether income tax is an expense; whether the provision for deferred income tax is a liability and whether the provision for future income tax benefit is an asset have not been resolved because of differing opinions as to what is an expense, liability or an asset. The development of a conceptual framework in Australia, which provides …

Having It All - Fact Of Fiction?: The Effects Of Marriage And Motherhood On The Career Patterns And Earnings Of Women Accountants, Holly R. Mahan

Presidential Scholars Theses (1990 – 2006)

This study evaluates the effects of marriage and children on the earnings and career patterns of women accountants. Data was obtained from 116 questionnaires completed by women accountants who were employees of a large public accounting firm. The analysis suggests that neither marriage nor children have an effect on current salary levels while having children appears to have a negative effect on average annual salary growth. Having tenure with the firm and possessing a master's degree are positively related to earnings levels. The data also indicate that more rapid promotions within the firm lead to higher average salary growth rates …

Interaction Of Budget Emphasis, Budgeting Participation And Task Characteristics : A Cross-Cultural Study, Liang C. Low

Theses: Doctorates and Masters

This thesis is an empirical examination which links two important areas of management accounting research. The first area relates to the relation between superiors' evaluative styles and the two dependent variables of job related tension and managerial performance. The second area relates to the impact of culture on management accounting system. Two of Hofstede's (1980) dimensions of culture were used in this study. They were power distance and individualism. Two studies, Brownell and Hirst (1986) and Brownell and Dunk (1991), both of which were conducted with samples from a low power distance/high individualism nation were re-examined within the framework suggested …

Asset Impairment: A Comparison Of Recognition Criteria, Tanya S. Chapman

Presidential Scholars Theses (1990 – 2006)

In December of 1990, the Financial Accounting Standards Board (FASB) issued a Discussion Memorandum (DM) entitled Accounting for the Impairment of Long-Lived Assets and Identifiable Intangibles. This DM was the direct result of pressure from other accounting bodies. The Accounting Standards Executive Committee (AcSEC) of the AICPA, the Emerging Issues Task Force (EITF) of the FASB, the Financial Accounting Standards Advisory Council (FASAC), the Financial Executives Institute (FEI), and the National Association of Accountants (NAA) all examined the issue of asset impairment prior to the FASB's study of the issue. After several recommendations by the FASAC, the FASB added impairment …

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 …

Generally Accepted Accounting Standards: A Standards Overload For Small Business?, Michelle L. Morgan

Presidential Scholars Theses (1990 – 2006)

The purpose of this paper is to explore the issue of the alledged standards overload problem. This exploration can be accomplished by breaking the topic down into several key areas of discussion. To fully comprehend the nature of the problem, it is necessary to have some background on current generally accepted accounting standards (GAAP): what is the nature of current accounting standards and where do they get their authority?; what is the purpose of current accounting standards, and is this purpose served for both smal 1 and/or privately held companies as wel I as for large, public companies? It is …

Computer Crime: The Abuse Of Accounting Information Systems, Darin J. Anderson

Presidential Scholars Theses (1990 – 2006)

This thesis will explore the impact of computer crime on accounting information systems. Specifically, it will address the different types of crimes committed, the types of people who commit them, and the controls to deter them. The paper will then close by focusing on who should take responsibility for detection of such crimes.