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Articles 241 - 270 of 393
Full-Text Articles in Accounting
Audit Partners Panel Discussion: How Are We Dealing With The Increased Level Of Judgment?, Hal Zeidman, Brian Richson, Leroy Dennis, Bill Messier
Audit Partners Panel Discussion: How Are We Dealing With The Increased Level Of Judgment?, Hal Zeidman, Brian Richson, Leroy Dennis, Bill Messier
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Importance Of Auditor Judgment In Improving Audit Quality, W. Robert Knechel
Importance Of Auditor Judgment In Improving Audit Quality, W. Robert Knechel
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Equational Zero Vector Databases, Non-Equational Databases, And Inherent Internal Control, Roberta Ann Barra, Arline Savage, Jeff J. Tsay
Equational Zero Vector Databases, Non-Equational Databases, And Inherent Internal Control, Roberta Ann Barra, Arline Savage, Jeff J. Tsay
Accounting
Equational zero vector accounting systems, based on duality principles and the double-entry model, were designed as ontological control systems to help prevent and detect fraud and errors inherent in non-equational, single-entry systems. Non-equational systems lend themselves to fraud and errors to a larger degree because the internal control inherent in an equational zero vector system has no substitute. We use an analytical analysis methodology to show that an equational zero vector system provides superior inherent internal control over data completeness and data reliability. In the accounting information systems area, the most popular modern non-equational system, the resource-event-agent model, is increasingly …
Women Accountants In The 1880 Us Federal Census: A Genealogical Analysis, Diane H. Roberts
Women Accountants In The 1880 Us Federal Census: A Genealogical Analysis, Diane H. Roberts
Accounting
This historical census micro-data project examines the characteristics of women who self report as accountants in the 1880 US Federal Census. Using the data provided by the actual Census forms the demographic, familial, and economic characteristics of women accountants are examined and found to be quite different from the experience of accountants overall found by Lee [2007]. A fairly clear picture of a typical 1880 female accountant emerged and analysis of their multi-generational families gave insight into the changing occupational landscape of the period. Almost all women accountants were US born of US born parents and most did not migrate …
Analysis Of Xbrl Literature: A Decade Of Progress And Puzzle, Saeed Roohani, Zhao Xianming, Ernest Capozzoli, Barbara Lamberton
Analysis Of Xbrl Literature: A Decade Of Progress And Puzzle, Saeed Roohani, Zhao Xianming, Ernest Capozzoli, Barbara Lamberton
Faculty Articles
XBRL (eXtensible Business Reporting language) was recently, in 2008, in its 10th year. The concept was articulated in 1998 by Charles Hoffman, known as XFRML (eXtensible Financial Reporting Mark Up Language) to facilitate the business reporting process and improve financial reporting. The objective of this paper is to examine a decade (1998-2008) of XBRL articles published in various publications including trade, practitioner and academic journals to identify trends and patterns, milestones, and organizations actively contributed to this development. Another goal is to assess public perceptions of XBRL, its capabilities and its future. We examined published articles where XBRL appeared either …
Cpa Expert 2010 Winter, American Institute Of Certified Public Accountants (Aicpa)
Cpa Expert 2010 Winter, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Bulletin, January 2010, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, January 2010, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Not-For-Profit Entities : Accounting Trends & Techniques : Financial Statement Reporting And Disclosure Practices, American Institute Of Certified Public Accountants (Aicpa)
Not-For-Profit Entities : Accounting Trends & Techniques : Financial Statement Reporting And Disclosure Practices, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
On His Majesty's Secret Service: Accounting For The Secret Service In A Time Of National Peril 1782-1806;, Warwick Funnell
On His Majesty's Secret Service: Accounting For The Secret Service In A Time Of National Peril 1782-1806;, Warwick Funnell
Accounting Historians Journal
Reforms to the civil list in the late 18th century in England sought to deny the Crown opportunities to use its civil-list funds and sinecures to buy influence in Parliament and, thereby, diminish constitutional protections for liberty. Among the most important reforms were tighter accounting requirements for civil-list spending, including that for the secret services. The unique nature and purpose of the home and foreign secret services, which were the responsibility of the Crown and paid from civil-service funds, resulted in accounting controls which depended upon additional measures to provide Parliament with greater control over spending and enhanced accountability. These …
Center For Audit Quality Panel Discussion: What We Observe Happening In The New Environment, William Ezzell, Randy Fletchall, Cindy Fornelli
Center For Audit Quality Panel Discussion: What We Observe Happening In The New Environment, William Ezzell, Randy Fletchall, Cindy Fornelli
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Effects Of Uncertainty And Disclosure On Auditors’ Fair Value Materiality Decisions, Jeremy .B. Griffin
Effects Of Uncertainty And Disclosure On Auditors’ Fair Value Materiality Decisions, Jeremy .B. Griffin
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Auditing Symposium Xx, Proceedings Of The 2010 Deloitte/University Of Kansas Symposium On Auditing Problems, James A. Heintz
Auditing Symposium Xx, Proceedings Of The 2010 Deloitte/University Of Kansas Symposium On Auditing Problems, James A. Heintz
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Growing Up Financially Literate: A Lifelong Curriculum, Amanda J. Brown
Growing Up Financially Literate: A Lifelong Curriculum, Amanda J. Brown
Mahurin Honors College Capstone Experience/Thesis Projects
This work ventures to find a solution to one source of economic instability: financial illiteracy. The inability to manage money, caused by a lack of education, has led to poor decision making. These bad decisions can lead to a number of financial hardships, as well as emotional and physical problems. Better education can combat all of these symptoms and lead to a healthier financial future. Growing Up Financially Literate attempts to help close the curriculum gap surrounding financial literacy by recognizing that the gap does not only exist in a single age group. Financial education cannot stop with any one …
2009-2010 Financial Summary, Morehead State University. Budget & Financial Planning Office.
2009-2010 Financial Summary, Morehead State University. Budget & Financial Planning Office.
Morehead State University Financial Summaries Archive
2009-2010 Financial Summary of Morehead State University.
Social Exchange And Post-Employment Citizenship: Evidence From Public Accounting, David N. Herda
Social Exchange And Post-Employment Citizenship: Evidence From Public Accounting, David N. Herda
Accounting Dissertations - Archive
In this study I examine why some ex-employees more than others choose to benefit their former firm (post-employment citizenship). The study is based on social exchange theory and involves former employees of a Big Four accounting firm. Among individuals who left the firm voluntarily, post-employment citizenship was found to be predicted by a two-phase social exchange relationship between employees and the firm, and the two-phases, represented by during-employment perceived organizational support and during-employment organizational commitment, partially mediated the relationship between during-employment organizational fairness and post-employment citizenship. For layoff victims, I extend Brockner, Tyler, and Cooper-Schneider's (1992) research on the interaction …
The Internal Control Provisions Of Sarbanes-Oxley Act And Quality Of Interim Earnings, Lei Han
The Internal Control Provisions Of Sarbanes-Oxley Act And Quality Of Interim Earnings, Lei Han
Accounting Dissertations - Archive
This study examines the change in the quality of interim earnings around the enactment of Sarbanes-Oxley Act (SOX) and whether the change differs between interim and annual earnings by focusing on the impact of internal control provisions. In particular, two hypotheses are tested in this study. First, the quality of interim earnings improves after the SOX. Second, the gap in earnings quality between annual and interim reporting decreases after the SOX. Prior research indicates that the quality of interim earnings is lower because managers have more discretion in interim reporting and interim earnings are only subject to review which involves …
Exploring Sustainability Practices And Reporting At Musgrave Group: A Case Study Of An Irish Private Company., Rebecca Maughan, Brendan O'Dwyer
Exploring Sustainability Practices And Reporting At Musgrave Group: A Case Study Of An Irish Private Company., Rebecca Maughan, Brendan O'Dwyer
Conference papers
The purpose of this paper is to present the findings of a case study of a large Irish company, Musgrave Group, which has been engaged in sustainability practices and reporting since the late 1990s. In doing so the paper provides an in-depth account firstly of the internal motivations for the company’s engagement with sustainability practices and reporting and secondly of the process through which the sustainability practice gained internal support and began to be integrated into the day to day activities of the company. The case study of the company involved a series of interviews with key participants in the …
Changing Careers -- Six Options For Becoming A Cpa, Elizabeth V, Grace, T. G. Black
Changing Careers -- Six Options For Becoming A Cpa, Elizabeth V, Grace, T. G. Black
Faculty Publications
No abstract provided.
The Role Of Fair Value Accounting In Bank Failures: 2001-2010, Jacob Edward Eugene Spring
The Role Of Fair Value Accounting In Bank Failures: 2001-2010, Jacob Edward Eugene Spring
CMC Senior Theses
Over the Past two and a half years banks have failed at the fastest pace since the Great Depression. These rapidly mounting bank failures have rekindled a debate surrounding the use of fair value accounting, with many arguing that fair value has exacerbated the severity of the recent financial crisis through asset devaluation and the forced sale of assets in an effort to meet capital requirements. This paper seeks to test if an entity’s exposure to fair value which includes assets available-for-sale, trading assets, and loans held-for-sale as a percent of total assets increases the probability of bank failure through …
Pelaksanaan Pengurusan Kewangan Sekolah Menengah Bertaraf Pusat Tanggungjawab (Ptj) Di Malaysia., Marzita Abu Bakar
Pelaksanaan Pengurusan Kewangan Sekolah Menengah Bertaraf Pusat Tanggungjawab (Ptj) Di Malaysia., Marzita Abu Bakar
Student Works (2010-2019)
Managers of financial management responsibility center (PTj) secondary schools are faced with challenges, especially in determining the efficiency and effectiveness of financial management of government financial allocation. The purpose of this study is to review the implementation of financial management of PTj secondary schools in Malaysia based on PTj reports, studies and past literature and issues raised. The objective of the study is to review the PTj secondary schools based on information regarding financial resources, level of clarity of principals, and level of principals‟ autonomy to make financial decisions and control the level of school financial management process. In addition, …
Factors Influencing Activity-Based Costing (Abc) Success Implementation : A Study Among Manufacturing Firms In China., Zhang Yi Fei
Factors Influencing Activity-Based Costing (Abc) Success Implementation : A Study Among Manufacturing Firms In China., Zhang Yi Fei
Student Works (2010-2019)
Nowadays firms are experiencing a constant changing business context. Accurate costing information is crucial for any firms to survive and stay competitive. However, traditional volume based costing systems are subjected to many criticisms due to the failure to provide firms with a reliable, accurate and timely costing information. Activity-Based Costing (ABC) was introduced by Cooper and Kaplan (1988) to address the shortcomings of the traditional costing systems, and it is more suitable to assist management in strategy formulation, implementation and evaluation in today‟s advanced business environment. Motivated by the benefits of ABC, a number of researchers have conducted various studies …
The Implementation Of Computerized Accounting System As Part Of The Learning Process In The Malaysian Secondary Schools : A Survey On Accounting Teachers In Malaysia., Raja Badrul Hazim Hashim
The Implementation Of Computerized Accounting System As Part Of The Learning Process In The Malaysian Secondary Schools : A Survey On Accounting Teachers In Malaysia., Raja Badrul Hazim Hashim
Student Works (2010-2019)
The Malaysian Ministry of Education planned to integrate computerised accounting system into students‟ learning process in future. The decision by the Ministry gave a sign to all accounting teachers in secondary schools that they have to be prepared to teach and include computerised accounting system as part of the accounting curriculum soon. For this reason, there is an urgent need to understand and explore the technology acceptance among accounting teachers. The purpose of the study was generally to assess the acceptance level of secondary accounting teachers towards the implementation of computerised accounting system in Malaysia. Based on Technology Acceptance Model, …
Dysfunctional Audit Behaviour: An Exploratory Study In Malaysia, Halil Paino, Zubaidah Ismail, Malcolm Smith
Dysfunctional Audit Behaviour: An Exploratory Study In Malaysia, Halil Paino, Zubaidah Ismail, Malcolm Smith
Research outputs pre 2011
The quality of the opinion provided by audit firms is an important determinant of their long-term survival, but audit quality is difficult to gauge, which makes it particularly sensitive to the behaviour of the individuals who carry on audit work. This paper seeks to identify the incidence of dysfunctional audit behaviours and audit quality reduction behaviours, actions taken by an auditor during engagement that reduce evidence-gathering effectiveness. The paper is based on a survey of 244 auditors working in small/medium and big audit firms in Malaysia. The paper identifies key variables leading to dysfunctional audit behaviour. The paper is subject …
The Life And Writings Of John C. Colt (1810-1842): A More Even-Handed Approach And A Request For Your Participation, Richard Vangermeersch
The Life And Writings Of John C. Colt (1810-1842): A More Even-Handed Approach And A Request For Your Participation, Richard Vangermeersch
Special Collections (Miscellaneous)
No abstract provided.
Required Supplementary Information; Statement On Auditing Standards, 120, American Institute Of Certified Public Accountants. Auditing Standards Board
Required Supplementary Information; Statement On Auditing Standards, 120, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Bankruptcy As A Corporate Strategy : Implications For Turnover In The Top Management Team And Board Of Directors, Cynthia Lane Krom
Bankruptcy As A Corporate Strategy : Implications For Turnover In The Top Management Team And Board Of Directors, Cynthia Lane Krom
Legacy Theses & Dissertations (2009 - 2024)
This paper examines Chapter 11 bankruptcy as a corporate strategy, segregating filings for corporate reorganization in the U.S. from 1998 through 2007 into those due to financial distress (FDB) and those believed to be for risk-management purposes (RMB). Twenty-seven RMB and 199 FDB firms were compared to each other, and to 226 matched non-bankrupt firms. Altman's Z-score clearly differed between the RMB and FDB firms, suggesting that the two are separate constructs financially as well as legally. A subset of 81 firms (the 27 RMB matched to 27 non-bankrupt and 27 FDB) were studied for turnover among the members of …
Norms, Conformity, And Controls, William B. Tayler, Robert J. Bloomfield
Norms, Conformity, And Controls, William B. Tayler, Robert J. Bloomfield
Faculty Publications
Research in behavioral economics suggests that in addition to their traditional incentive effects, formal control systems can influence psychological motivations. We extend this literature by demonstrating experimentally that formal controls directly influence people’s sense of what behaviors are appropriate in the setting (personal norms), and indirectly alter people’s tendency to conform to the behavior of those around them (descriptive norms). These effects persist even after the controls are changed, so that the effects of current controls can be strongly influenced by past control strength. Our results support those who are incorporating psychological factors into principal-agent models (such as Fischer and …
Entity-Level Controls: The Internal Auditor's Assessment Of Management Tone At The Top, James Hansen, Nathaniel M. Stephens, David A. Wood
Entity-Level Controls: The Internal Auditor's Assessment Of Management Tone At The Top, James Hansen, Nathaniel M. Stephens, David A. Wood
Faculty Publications
The internal audit function’s (IAF) regular interaction with management and continual presence within the organization place it in a unique position to monitor the organization. Although the IAF has significant potential to evaluate and improve corporate governance, research has yet to explore how internal auditors assess an important component of corporate governance— management tone at the top. This paper reports survey evidence of 578 practicing internal auditors related to (1) current internal auditing practices regarding assessing management’s tone, (2) internal auditor’s current assessments of management’s tone, and (3) potential future practices internal auditor’s could perform to improve management’s tone. In …
Entrepreneurial Success: Differing Perceptions Of Entrepreneurs And Venture Capitalists, Ervin L. Black, F. Greg Burton, David A. Wood, Aaron F. Zimbelman
Entrepreneurial Success: Differing Perceptions Of Entrepreneurs And Venture Capitalists, Ervin L. Black, F. Greg Burton, David A. Wood, Aaron F. Zimbelman
Faculty Publications
The recent credit crisis has made it more difficult for entrepreneurs to find funding. It is increasingly important for entrepreneurs to know what is important to venture capitalists (VCs) when they make their funding decisions. We interview entrepreneurs and VCs to determine traits these groups perceive as necessary for entrepreneurial success. We find that entrepreneurs cite traits inherent to their nature significantly more than VCs. Additionally, entrepreneurs who do not have previous VC funding experience differ significantly from VCs in identifying important factors for VC funding. In contrast, entrepreneurs with previous VC funding experience did not differ from VCs in …
Book-Tax Conformity, Earnings Persistence And The Association Between Earnings And Future Cash Flows, T.J. Atwood, Michael S. Drake, Linda A. Myers
Book-Tax Conformity, Earnings Persistence And The Association Between Earnings And Future Cash Flows, T.J. Atwood, Michael S. Drake, Linda A. Myers
Faculty Publications
Calls for eliminating differences between accounting earnings and taxable income in the U.S. have been debated extensively. Proponents of increased book-tax conformity argue that tax compliance will increase and earnings quality will improve. Opponents argue that earnings quality will decline. We examine whether the level of required book-tax conformity affects earnings persistence and the association between earnings and future cash flows. We develop a comprehensive book-tax conformity measure and find that earnings have lower persistence and a lower association with future cash flows when conformity is higher. Our evidence suggests that increased book-tax conformity may reduce earnings quality.