Accounting Commons^™

Annual Members Meeting, American Institute Of Certified Public Accountants, October 18, 2010, New Orleans, Louisiana, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.

Carrots And Sticks: By Auditing Executive Compensation And Benefits, Auditors Can Help Their Organization Move From Risk To Rewards Management, Sridhar Ramamoorti, Usha R. Balakrishnan

Accounting Faculty Publications

Although the focus of risk management traditionally has been on downside risk, the time is right to focus this dialogue on upside risk — the management of value-creation opportunities through "rewards management." After all, rewards such as bonuses and stock options are typically greater for those who identify and leverage new value-creation opportunities. For-profit organizations favor those individuals who are well-connected and leverage their relationships to bring in clients and attract customers. Their selling ability, revenue-generating strategies, and overall modus operandi quickly earn them the coveted title of "rainmakers."

Nevertheless, rewards and incentives can encourage undesirable behaviors. Executives quickly learn …

James Anderson (1740-1798) And Son Account Books (1778-1805): A Variety Of Settlements, Robert Bloom

Accounting Historians Notebook

No abstract provided.

Deloitte Digital Collection, 1895-1983, Royce D. Kurtz, Dale L. Flesher

Accounting Historians Notebook

No abstract provided.

Selected Accounting History Conference Presentations For 2010; History Presentations At The American Accounting Association 2010 Annual Meeting And Conference; Accounting History: The Sixth Accounting History International Conference; 22nd Accounting And Business History Research Unit Annual Conference Programme; Accounting In Economic Recovery And Reform, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Accounting Historians Notebook, 2010, Vol. 33, No. 2 (October) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians

Ole Miss Accountant – Fall 2010, University Of Mississippi. School Of Accountancy

Ole Miss Accountant

Cover story: Longtime professor joins the Accountancy Hall of Fame

Cpa Client Tax Letter, October/November/December 2010, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Wait Not For Another Crisis: Weighing In On The Fair Value Accounting Debate, Knowledge@Smu

Knowledge@SMU

The use of fair value accounting – simply defined as the booking of numbers based on current market value – has been named as a catalyst in worsening the recent financial crisis. Emerging from the rubble, accounting regulators, like the IASB and FASB, together with industry players, are now trying to work out rules and standards. However, the question of to “fair” or not to “fair” is the subject of a hot debate. Columbia University’s Stephen Penman weighs in at a recent SMU lecture.

In Memoriam: Dr. Alan G. Mayper, Gary John Previts

Accounting Historians Notebook

No abstract provided.

President's Strategic Initiative Report, Gregory B. Weymire

Accounting Historians Notebook

No abstract provided.

13th World Congress Of Accounting Historians St. James' Football Ground -- Newcastle Upon Tyne, 17-19 July 2012, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Cpa Client Bulletin, October 2010, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Academy Business Meeting In San Francisco -- August 1, 2010, Yvette Lazadowski

Accounting Historians Notebook

No abstract provided.

Accounting In Economic Recovery And Reform, September 30-October 2, 21010, Ohio State University. Accounting Hall Of Fame

Accounting Historians Notebook

No abstract provided.

Academy Of Accounting Historians Awards; Tom Tyson Awarded The 2010 Hourglass Award; Vangermeersch Manuscript Award For 2010 Presented To Michael Doron; Laurie Barfitt And Dan Jensen Jointly Awarded The 2010 Thomas J. Burns Biographical Research Award; Tom Tyson Awarded The 2010 Innovation In Accounting History Education Award; Life Membership In The Academy Honour For 2010 Granted To Tom Lee; Norman Macintosh Awarded 2009 The Accounting Historians Journal Best Paper Award, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Calls For Papers And Other Announcements; Accounting Historians Notebook: Call For Papers; Global History Of Accounting, Financial Reporting And Public Policy: Europe; Accounting History Review: Journal Refocus In 2011; 7th Conference On Accounting History, Leon, Spain, November 10-12, 2010; International Scientific Conference Sokolov Reading View From The Past Into The Future, 10-11 February 2011, St. Petersburg; Xvith Conference Of Accounting And Management History, Nantes (France), 23-25 March 2011; Academy Of Accounting Historians 2011 Research Conference; Accounting History Call For Research Proposals; 13th World Congress Of Accounting Historians; Accounting History: The Seventh Accounting History International Conference, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Effects Of A Taxation Ethics Intervention On Hong Kong Undergraduates' Attitude Towards Tax Avoidance And Evasion, Richard S. Simmons

Hong Kong Institute of Business Studies Working Paper Series

Increasing public concern over the ethical behaviour of accounting professionals, including those involved in providing tax services, has focused attention on the effectiveness of educational responses to the problem. Accordingly, this study investigates whether a tax ethics intervention imbedded in an undergraduate taxation course influences the attitudes towards tax avoidance and evasion of accounting major business students at a university in Hong Kong. The research also considers whether the intervention changes students' attitudes towards the importance of corporate ethics and social responsibility (CESR).

The study adopts a survey approach incorporating a pre-test/post-test data collection methodology. The surveys include case studies …

Benefits, Limitations And Best Practices Of Online Coursework…Should Accounting Programs Jump On Board?, Mary Kay Copeland

Business Faculty/Staff Publications

The evolution of online teaching has evolved as quickly and vivaciously as the adoption of the World Wide Web. While there were and are skeptics, research shows that not only is online learning more convenient and makes educational available anytime and anywhere, it has the potential, in some cases, to be an improved tool for educating. To ensure maximized learning outcomes, and to experience the blessing and not the curse of online coursework, it is critical that universities embrace it wholeheartedly and follow online pedagogical best practices in developing and executing online courses. In addition, there are some courses where …

Motives For Employee Profit Sharing Schemes In The U.S., U.K. And Canada, Alireza Daneshfar, Farhad Simyar, Michael Rolleri, Robert Wnek

Accounting Faculty Publications

This paper discusses different motives for profit sharing adoption in the U.S., Canada and the U.K., and analyzes employment-based factors that could contribute to these differences. Motives for profit sharing are classified into two groups: motivational and non-motivational. A theoretical model is presented that suggests a firm’s ability to use profit sharing for non-motivational purposes is limited by the status of domestic employment-related factors. The analytical review indicates that the non-motivational use of profit sharing is limited by the status of employment-related factors in each of the studied countries. However, the non-motivational use of profit sharing is probable if higher …

Improving Financial Information Literacy In Introduction To Financial Accounting, Anne Kelly, Teresa Williams, Brad Matthies, J. Burdeane Orris

Foley Library Scholarship

The motivation for this study came from a desire to improve teaching of the use of accounting information for decision making. Te information literacy standards and related performance indicators guided the development of a semester-long case study by accounting faculty and academic business librarians. Their collaboration yielded a series of instruction modules and related student exercises leading up to a group activity involving the evaluation of a company as a potential investment for retirement savings. Students enrolled in two sections of an introductory accounting course volunteered to participate in this study. They provided information about their knowledge before and after …

Accounting Hall Of Fame: David M. Walker, Remarks, Citation And Response, Columbus, Ohio, October 1, 2010, The Ohio State University

Accounting Hall of Fame Brochures

No abstract provided.

Corporate Governance And Mindfulness: The Impact Of Management Accounting Systems Change, John Joseph Williams, Alfred E. Seaman

Research Collection School Of Accountancy

The International Federation of Accountants (2009) argues that a governance structure should go beyond conformance with regulations and equally support a performance dimension that can lead to better outcomes. This paper explores the relationship between these two governance dimensions and the capacity for mindfulness, utilizing organizational theory that describes high reliability organizations. Survey data was obtained from top-level accounting professionals in a sample of 124 Canadian firms. Regression results support the hypothesis that both the conformance and performance dimensions of governance are significant determinants of the capacity for mindfulness. Additional analysis shows that the explanatory power of this relationship persists …

Auditor Reputation And Earnings Management: International Evidence From The Banking Industry, Kanagaretnam Kiridaran, Chee Yeow Lim, Gerald J. Lobo

Research Collection School Of Accountancy

We examine the relation between auditor reputation and earnings management in banks using a sample of banks from 29 countries. In particular, we examine the implications of two aspects of auditor reputation, auditor type and auditor industry specialization, for earnings management in banks. We find that both auditor type and auditor industry specialization moderate benchmark-beating (loss-avoidance and just-meeting-or-beating prior year’s earnings) behavior in banks. In addition, we find that once auditor type and auditor industry specialization are included in the same tests, only auditor industry specialization has a significant impact on constraining benchmark-beating behavior. In separate tests related to income-increasing …

The Effect Of Institutional And Cultural Factors On The Perceptions Of Earnings Management, Marshall A. Geiger, Joyce Van Der Van Der Laan Smith

Accounting Faculty Publications

In this study we examine the effect of stakeholder orientation versus shareholder orientation, and the level of cultural secrecy on individuals’ perceptions of earnings management practices. Examining perceptions from 1,260 participants from 13 countries indicates that individuals from stakeholder-oriented institutional back- grounds were less accepting of earnings management, including both accounting earn- ings management and operating earnings management activities, than participants from shareholder-oriented institutional backgrounds, and that individuals from secretive cultures were more accepting of both types of earnings management activities. Our findings provide evidence of the anticipated perceptual differences across countries with respect to earnings management and suggest the …

Financial Statement Overview: Ferreting Out The Secrets, Annetta M. Gibson

Faculty Publications

A presentation for the Lake Union Conference on how to analyze financial statements

Current Issues In Accounting: Will London Rule The Accounting World?, Annetta M. Gibson

Faculty Publications

A presentation on the Converging U.S. GAAP and International GAAP (IFRS)

The Influence Of Banks On Auditor Choice And Auditor Reporting In Japan, Jin Jiang

Lingnan Theses

Debt as opposed to equity as the major source of financing and the influence of banks on the corporate governance of listed companies are unique features of the Japanese business environment. This thesis investigates how these features affect the choice of auditor by Japanese listed companies and auditor reporting by Japanese CPA firms on those companies. Pong and Kita (2006) provided some univariate analyses and indicated that Japanese companies tended to select the same external auditors as their main banks to reduce the agency costs. In this thesis, I further examine the influence of main banks on auditor selection by …

Cpa Client Bulletin, September 2010, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Accounting Restatements Arising From Pcaob Inspections Of Small Audit Firms, Dana R. Hermanson, Richard W. Houston, Zhongxia Shelly Ye

Faculty Articles

The article presents an analysis made by authors of PCAOB small firms inspection reports in order to examine the types of accounting restatements triggered by PCAOB inspections of small audit firms. The PCAOB Inspection Process is elaborated. The result of the analysis of the authors of PCAOB-triggered restatements by clients of small audit firms reveal that complex, technical accounting areas account for the majority of restatements. Particular attention to unique, complex and accounting issues is encouraged for issuers and small audit firms.