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Articles 1 - 30 of 395
Full-Text Articles in Accounting
An Analysis Of The Voluntary Imo Member State Audit Scheme, Kwaku Anthony Afriyie
An Analysis Of The Voluntary Imo Member State Audit Scheme, Kwaku Anthony Afriyie
World Maritime University Dissertations
No abstract provided.
An Analysis Of The Accounting Methods Used By Builders Producing Twenty-Five Or Fewer Homes Per Year, David Andrus
An Analysis Of The Accounting Methods Used By Builders Producing Twenty-Five Or Fewer Homes Per Year, David Andrus
Theses and Dissertations
Accounting plays a crucial role in the success of any business, but it is particularly vital in the construction industry, a complex field that typically requires the coordination of multiple subcontractors and multiple jobs in any given year. Although small-volume home builders make up 70 percent of the membership of the National Association of Home Builders (NAHB), a trade association of the home building industry, little is known about the accounting practices of these builders. This thesis undertook to study the accounting practices of small-volume home builders. Small-volume home builders were defined as those producing 25 homes or fewer in …
What's Ahead For 2007? Knowledge@Wharton Network Surveys The Globe, Knowledge@Smu
What's Ahead For 2007? Knowledge@Wharton Network Surveys The Globe, Knowledge@Smu
Knowledge@SMU
On the financial front, 2006 has been a pretty good year all around. Stock markets in many countries have rallied, energy prices have fallen, inflation is relatively low and growth in GDP ranges from respectable to robust. But the economies of most countries also face a number of threats -- some predictable, some not -- that could derail recent gains in our increasingly connected global markets. What's ahead for 2007 in the U.S., India, Europe, Latin America, China and other parts of the world? We offer a roundup of reports from the Knowledge@Wharton Network, including India Knowledge@Wharton, Universia Knowledge@Wharton and …
Strengthening The Foundations Of The Accountability Profession, Sridhar Ramamoorti, Sam M. Mccall, Relmond P. Van Daniker
Strengthening The Foundations Of The Accountability Profession, Sridhar Ramamoorti, Sam M. Mccall, Relmond P. Van Daniker
Accounting Faculty Publications
Article discusses the conceptual foundations of the accountability profession in government. The role of the Academy for Government Accountability in strengthening the accountability profession and advancing research and education initiatives in government financial management is described. The author suggests that government accountability needs to be about stewardship, transparency, accountability and citizen-centric government.
Practicing Cpa, Vol. 30 No. 10, December 2006, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 30 No. 10, December 2006, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
An Exploratory Look At The Four Addresses On Accounting In The 10th Edition Of John C. Colt's The Science Of Double Entry Bookkeeping, Richard Vangermeersch
An Exploratory Look At The Four Addresses On Accounting In The 10th Edition Of John C. Colt's The Science Of Double Entry Bookkeeping, Richard Vangermeersch
Special Collections (Miscellaneous)
Four public addresses , written by convicted murder John C. Colt from about 1836 to 1841 have not been noted in the accounting history literature. This paper explores the importance of these addresses compiled in the 10th edition of The Science of double entry book keeping and brings them into current literature.
"A Lean Accounting Curriculum", Jake Lewis
"A Lean Accounting Curriculum", Jake Lewis
Undergraduate Honors Capstone Projects
This paper is written as a part of my honors thesis. My objective for my thesis was to develop a curriculum to be used in the classroom here at Utah State University, on the subject of lean accounting. This curriculum includes a set of lecture slides, selection of an assigned textbook, a case study assignment, and a DVD. Also compiled were several other optional materials that may be used as supplements to the aforementioned set of materials or as a means to briefly cover lean accounting in another course if so desired. This paper contains a brief summary of lean …
Implication Of Comprehensive Income Disclosure For Future Earnings And Analysts' Forecasts, Jong-Hag Choi, Yoonseok Zang
Implication Of Comprehensive Income Disclosure For Future Earnings And Analysts' Forecasts, Jong-Hag Choi, Yoonseok Zang
Research Collection School Of Accountancy
This paper examines the association of comprehensive income with subsequent period net income as well as analysts’ earnings forecasts. Our results support the notion that comprehensive income is incrementally useful in predicting subsequent period changes in net income. We also document that comprehensive income is associated with analysts’ earnings forecast revisions and forecast errors. The evidence is consistent with analysts’ failure to fully utilize the information disclosed in comprehensive income. The result suggests that analysts revise their year t+1’s forecast downward when comprehensive income is smaller than net income but they do not revise the forecast upward when comprehensive income …
The Association Between Earnings Quality And Regulatory Report Opinions In The Accounting Industry, Tracey Chunqi Zhang, Katherine Gunny
The Association Between Earnings Quality And Regulatory Report Opinions In The Accounting Industry, Tracey Chunqi Zhang, Katherine Gunny
Research Collection School Of Accountancy
We compare the outcome of two different information systems – self regulation versus private sector regulation – in the accounting industry. Under the Sarbanes-Oxley Act, Public Company Accounting Oversight Board (PCAOB) inspections replaced American Institute of Certified Public Accountants (AICPA) peer reviews of auditors. Peer review opinions are useful with respect to decisions about hiring and firing of auditors (Hilary and Lennox, 2005); therefore, the question remains what are the benefits of incurring the cost to replace a selfregulatory system with a private regulatory agency. We examine the usefulness of these two information systems at distinguishing earnings quality at firms …
Escalation And De-Escalation Of Commitment To Information Systems Projects: Insights From An Approach-Avoidance Process Model, Gary Pan, Shan Ling Pan
Escalation And De-Escalation Of Commitment To Information Systems Projects: Insights From An Approach-Avoidance Process Model, Gary Pan, Shan Ling Pan
Research Collection School Of Accountancy
We view escalation and de-escalation of commitment as processes involving recurring instances of approach-avoidance conflict. This paper outlines an approach-avoidance process model for describing and analyzing escalation and de-escalation of commitment in information systems projects. In the model, the sequential mapping of project events is integrated with a model of approach-avoidance conflict that identifies periods of gradual evolution at two separate levels of social analysis (project and work) that are punctuated by sudden, revolutionary periods of rapid change. By conceiving the processes of commitment escalation and de-escalation as sequences of events involving approach-avoidance conflicts, researchers may develop a deeper understanding …
Insider Trading And Voluntary Disclosures, Qiang Cheng, Kin Lo
Insider Trading And Voluntary Disclosures, Qiang Cheng, Kin Lo
Research Collection School Of Accountancy
We hypothesize that insiders strategically choose disclosure policies and the timing of their equity trades to maximize trading profits, subject to the litigation costs associated with disclosure and insider trading. Accounting for endogeneity between disclosures and trading, we find that when managers plan to purchase shares, they increase the number of bad news forecasts to reduce the purchase price. In addition, this relation is stronger for trades initiated by chief executive officers than for those initiated by other executives. Confirming this strategic behavior, we find that managers successfully time their trades around bad news forecasts, buying fewer shares beforehand and …
Members In Education, November 2006, American Institute Of Certified Public Accountants (Aicpa)
Members In Education, November 2006, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Infotech Update, Volume 15, Number 6, November/December 2006, American Institute Of Certified Public Accountants. Information Technology Section
Infotech Update, Volume 15, Number 6, November/December 2006, American Institute Of Certified Public Accountants. Information Technology Section
Newsletters
No abstract provided.
Planner, Volume 21, Number 6, November-December 2006, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 21, Number 6, November-December 2006, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practicing Cpa, Vol. 30 No. 9, November 2006, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 30 No. 9, November 2006, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Business And Industry, November 2006, American Institute Of Certified Public Accountants (Aicpa)
Members In Business And Industry, November 2006, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Large Public Accounting Firms, November 2006, American Institute Of Certified Public Accountants (Aicpa)
Members In Large Public Accounting Firms, November 2006, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Small Local Public Accounting Firms, November 2006, American Institute Of Certified Public Accountants (Aicpa)
Members In Small Local Public Accounting Firms, November 2006, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Management And Self-Activity: Accounting For The Crisis In Profit-Taking, Stefano Harney
Management And Self-Activity: Accounting For The Crisis In Profit-Taking, Stefano Harney
Research Collection Lee Kong Chian School Of Business
The crisis in measurement identified by those working in the tradition of Italian autonomia has consequences for the critique of accounting and management. If both capitalist work and the commodity are today communicative and overtly political, a critique that merely points to these characteristics will have no transformative effect. This paper uses the Trinidadian Marxist theorist C.L.R. James’s notion of self-activity to suggest that the crisis in measurement is a symptom of the separation of work and value. The institution of forms of self-management and what might be called wars of command begin to replace the governmentality of the wage …
Sustainable Accounting And Financial Management, Doug Cerf, Arline Savage, Kathryn Lancaster
Sustainable Accounting And Financial Management, Doug Cerf, Arline Savage, Kathryn Lancaster
Accounting
No abstract provided.
Annual Members Meeting, October 24, 2006, Las Vegas, Nevada, American Institute Of Certified Public Accountants (Aicpa)
Annual Members Meeting, October 24, 2006, Las Vegas, Nevada, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Fall Meeting Of Council, October 22-24, 2006, Volume 2, Wynn Las Vegas, Las Vegas, Nevada, American Institute Of Certified Public Accountants (Aicpa)
Fall Meeting Of Council, October 22-24, 2006, Volume 2, Wynn Las Vegas, Las Vegas, Nevada, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Fall Meeting Of Council, October 22-24, 2006, Volume 1, Wynn Las Vegas, Las Vegas, Nevada, American Institute Of Certified Public Accountants (Aicpa)
Fall Meeting Of Council, October 22-24, 2006, Volume 1, Wynn Las Vegas, Las Vegas, Nevada, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Accounting And Technological Change: The Changeover From Wood To Iron Shipbuilding In Sunderland, C. 1850- C. 1875, Tom Mclean
Accounting Historians Notebook
The current research analyses the roles of personality, business environment and accounting information in order to explain variations in the change to iron shipbuilding, focusing on two particular firms, Laing and Doxford, these firms being selected for research on the basis of the availability of archive material (Note 1). The remainder of this paper is organised into five sections: first, wood and iron shipbuilding are compared; second, an analysis is made of the development of the Laing and Doxford shipyards; third, there is a consideration of the role of accounting information for decision-making in shipbuilding; fourth, there is a discussion …
Social Security: From Then To Now, 70 Years Of Growth, Patricia Miller Selvy
Social Security: From Then To Now, 70 Years Of Growth, Patricia Miller Selvy
Accounting Historians Notebook
Today, just as in 1935, there appears to be a fundamental belief in American society that those who have worked and made contributions into a retirement system should have some assurance that they will not be left unprotected by our government once they have reached an age where they cannot work. The problem we are facing as a society is one of determining how to offer retirees income protection while not taxing our shrinking working population too heavily. There are many proposals being debated on how to fix the system, but before decisions are made on how to restructure our …
Vangermeersch Receives 2006 Burns Biographical Research Award, Academy Of Accounting Historians
Vangermeersch Receives 2006 Burns Biographical Research Award, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Accounting History: Call For Papers, Accounting And The Military;12. World Congress Of Accounting Historians (Wcah) 20-24 July 2008 - Istanbul, First Announcement - Call For Papers; Accounting History: Call For Paper, The Fifth Accounting History International Conference, Accounting In Other Places, Accounting By Other Peoples; Accounting History: Call For Papers, Perspectives And Reflections On Accounting's Past In Europe; Accounting History: Call For Papers, Histories Of Accounting Research, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Accounting Historians Notebook, 2006, Vol. 29, No. 2 (October) [Whole Issue]
Accounting Historians Notebook, 2006, Vol. 29, No. 2 (October) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
Practicing Cpa, Vol. 30 No. 8, October 2006, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 30 No. 8, October 2006, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Kathy Rice, Long Time Academy Administrator, Retires: A Letter To The Membership, Kathy Rice
Kathy Rice, Long Time Academy Administrator, Retires: A Letter To The Membership, Kathy Rice
Accounting Historians Notebook
No abstract provided.