Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Taxation (142)
- Finance and Financial Management (43)
- Social and Behavioral Sciences (32)
- Economics (29)
- Business Administration, Management, and Operations (25)
-
- Corporate Finance (21)
- Marketing (17)
- Business Law, Public Responsibility, and Ethics (14)
- Finance (13)
- Operations and Supply Chain Management (13)
- Education (12)
- Public Administration (12)
- Public Affairs, Public Policy and Public Administration (12)
- Higher Education (6)
- Law (6)
- International Business (5)
- Management Information Systems (5)
- Organizational Behavior and Theory (5)
- Advertising and Promotion Management (4)
- Arts and Humanities (4)
- Business Analytics (4)
- Entrepreneurial and Small Business Operations (4)
- Accounting Law (3)
- Business and Corporate Communications (3)
- Management Sciences and Quantitative Methods (3)
- Nonprofit Administration and Management (3)
- Portfolio and Security Analysis (3)
- Strategic Management Policy (3)
- Institution
-
- University of Mississippi (211)
- Singapore Management University (39)
- De La Salle University (14)
- Al-Muthanna University (12)
- Brigham Young University (8)
-
- Claremont Colleges (7)
- Marquette University (7)
- Kennesaw State University (5)
- Sacred Heart University (5)
- University of Malaya (5)
- Western Kentucky University (5)
- Bryant University (4)
- California Polytechnic State University, San Luis Obispo (4)
- Lingnan University (4)
- San Jose State University (4)
- University of Dayton (4)
- Coastal Carolina University (3)
- Marshall University (3)
- Morehead State University (3)
- Pace University (3)
- University of Connecticut (3)
- University of Richmond (3)
- Andrews University (2)
- Central Washington University (2)
- Edith Cowan University (2)
- Louisiana State University (2)
- Stephen F. Austin State University (2)
- Technological University Dublin (2)
- University of Central Florida (2)
- University of Texas at Arlington (2)
- Keyword
-
- Manuals (18)
- Etc (15)
- Financial statements -- Standards -- United States (14)
- Accounting -- Periodicals; Tax planning -- Periodicals (12)
- Accounting (10)
-
- American Institute of Certified Public Accountants. Auditing Standards Board; Minutes; Auditing -- Standards --United States (10)
- Finance (8)
- Auditing (6)
- American Institute of Certified Public Accountants (5)
- Auditing -- Standards -- United States (5)
- Corporate governance (5)
- Audit quality (4)
- Auditors' reports -- United States (4)
- Auditors; Decision making; Judgment (4)
- Financial statements (4)
- Fraud (4)
- Income tax -- Law and legislation -- United States -- Periodicals; Tax planning -- Periodicals (4)
- Audited financial statements -- Standards -- United States; Auditors' reports -- Standards -- United States (3)
- Bankruptcy (3)
- Earnings management (3)
- Etc.; Financial statements -- United States -- Handbooks (3)
- Etc; Disclosure in accounting -- Handbooks (3)
- Accounting -- Law and legislation -- United States -- States (2)
- Accounting -- Quality control -- Standards (2)
- Accounting -- Standards -- United States; Auditing -- Standards -- United States (2)
- Accounting education (2)
- Accounting firms (2)
- Accounting fraud (2)
- Audit committees (2)
- Audit fees (2)
- Publication
-
- Industry Guides (AAGs), Risk Alerts, and Checklists (42)
- Guides, Handbooks and Manuals (31)
- Research Collection School Of Accountancy (27)
- Association Sections, Divisions, Boards, Teams (25)
- Exposure Drafts, Comment Letters, and Statements of Position (25)
-
- Accounting Historians Journal (19)
- Newsletters (18)
- Faculty Publications (17)
- Accounting Historians Notebook (16)
- DLSU Business & Economics Review (14)
- Muthanna Journal of Administrative and Economics Sciences (12)
- Proceedings of the University of Kansas Symposium on Auditing Problems (10)
- AICPA Professional Standards (9)
- Knowledge@SMU (9)
- Accounting Faculty Publications (8)
- Accounting Faculty Research and Publications (7)
- CMC Senior Theses (7)
- Faculty Articles (5)
- Student Works (2010-2019) (5)
- WCBT Faculty Publications (5)
- Accounting (4)
- Accounting Trends and Techniques (4)
- Electronic Theses and Dissertations (4)
- Honors Projects in Accounting (4)
- Honors Theses (4)
- Accounting Faculty Research (3)
- Accounting Hall of Fame Brochures (3)
- Honors Scholar Theses (3)
- Lingnan Theses (3)
- Statements on Auditing Standards (3)
- Publication Type
Articles 301 - 330 of 393
Full-Text Articles in Accounting
Airline Bankruptcy: The Determining Factors Leading To An Airline's Decline, Jason Tolkin
Airline Bankruptcy: The Determining Factors Leading To An Airline's Decline, Jason Tolkin
CMC Senior Theses
The purpose of this study was to determine what the critical factors are to an airline’s financial turmoil, leading ultimately to a bankruptcy filing. Over the past decade, the airline industries’ performance has been dismal, leading to 20 bankruptcy filings. As competition increases, it is crucial for airlines to know which core business areas are essential to success. This paper identifies 8 specific industry metrics that are used to compare airlines, revealing where certain airlines falter and others shine. Some of these metrics are later applied to a case study examining Trans World Airlines (TWA) and American Airlines (AA), highlighting …
Conflict Of Interest?: Executive-Auditor Relationship And The Likelihood Of A Sec-Prompted Restatement, Henry Lyford
Conflict Of Interest?: Executive-Auditor Relationship And The Likelihood Of A Sec-Prompted Restatement, Henry Lyford
CMC Senior Theses
This study examines the relationship between executives and their independent auditor to see if there is a conflict of interest in their interaction. This study was motivated by the meltdowns, partially caused by fraudulent accounting, of many public companies in the late 1990s and early 2000s and the consequent passage of the Sarbanes-Oxley Act. This study examines the variables of audit fees, fees for other services, and auditor tenure to see if they are connected with the occurrence of an SEC-prompted restatement. The results show no significant correlation between amount of fees and the likelihood of an SEC-prompted restatement but …
An Examination Of The Government Accounting Standards Board, Christopher D. Jones
An Examination Of The Government Accounting Standards Board, Christopher D. Jones
CMC Senior Theses
This thesis examines the Government Accounting Standards Board by considering its history, current structure, and treatment of a current accounting standards debate. It then uses this examination to make recommendations as to reforms of the GASB and government accounting.
The Secondary Market For Gift Cards And The Role Of Corporate Bankruptcy Risk, Kaitlyn A. Desai
The Secondary Market For Gift Cards And The Role Of Corporate Bankruptcy Risk, Kaitlyn A. Desai
CMC Senior Theses
The website, Plastic Jungle, is taking advantage of the rapidly growing gift card phenomena by creating a secondary market that enables consumers to buy, sell, and exchange gift cards online at a discount. This paper examines the relationship between this secondary gift card market and the corporate bankruptcy risk of companies with gift cards listed on the market. When a company issues a gift card, the card is unsecured debt and the cardholder becomes an unsecured creditor to the company. This paper investigates whether the cardholder acts similarly to other unsecured creditors or as someone who is merely holding another …
How Users Actually Use Financial Statements: A New Tool For Research In Experimental Accounting, Kevin Burke
How Users Actually Use Financial Statements: A New Tool For Research In Experimental Accounting, Kevin Burke
CMC Senior Theses
This thesis presents a new methodology based on directly measuring user behavior and making decisions based on experimental results. I have built and tested a tool which will enable researchers to use the methodology to determine whether particular financial statement presentations are more beneficial than others. The tool records user movement on a computer screen with mouse tracking, which allows researchers to track user behavior in greater detail than ever before. The methodology was tested on a subject pool of non-professional financial analysts and junior professionals, who were presented with a company’s financial data in the current GAAP and a …
Transfer Pricing: Current Problems And Solutions, Ronald Wu
Transfer Pricing: Current Problems And Solutions, Ronald Wu
CMC Senior Theses
The current problems and possible solutions surrounding United States transfer pricing regulations are discussed and studied. The schemes large multinational companies are implementing to legally evade taxes are uncovered as the financial effects to the United States Treasury and government are becoming material. The benefits for these schemes are financially advantageous for corporations as they are able to report larger profits and higher returns for investors. But this is being done at the expense of our government. Corporations are finding ways to escape the high U.S. corporate tax rate and lower their global tax liabilities by allocating income to lower …
Assessment Of The 'Accounting Cycle': Test Tools For The Accounting Professor, Nicole M. Swanson
Assessment Of The 'Accounting Cycle': Test Tools For The Accounting Professor, Nicole M. Swanson
Mahurin Honors College Capstone Experience/Thesis Projects
The two main goals of this thesis are to provide an assessment tool for accounting professors as well as a learning tool for students to gain a better understanding of the accounting cycle. Many students coming out of the basic accounting courses have a pretty good understanding of the different parts of the accounting cycle, but few have a solid understanding of the bigger picture and how each part fits together. I believe this is partly due to the fact that students in 200 level courses are never required to complete the accounting cycle from beginning to end. As such, …
Structural Analysis Of Affect In The Pre-Purchase Context, Rosemary R. Seva, Henry Been Lirn Duh, Martin G. Helander
Structural Analysis Of Affect In The Pre-Purchase Context, Rosemary R. Seva, Henry Been Lirn Duh, Martin G. Helander
DLSU Business & Economics Review
Previous studies on consumption related affect did not identify specific components in the pre-purchase context. This article reviewed theoretical bases of affect and its relationship to product judgment and determined the components and structure of pre-purchase affect. Field studies were conducted to gather an initial list of affect experienced before purchasing “highinvolvement” products. An initial list of 94 pre-purchase affect was identified and trimmed down to 18 after further statistical analysis. A second study was conducted to determine the structure of the pre-purchase emotion set (PES) derived from the first study. Multidimensional scaling was used and four clusters of emotion …
Real-Time Corporate Tax Audits And Their Impact On Financial Reporting, M. Catherine Cleaveland, Kathryn K. Epps, Cassie F. Bradley
Real-Time Corporate Tax Audits And Their Impact On Financial Reporting, M. Catherine Cleaveland, Kathryn K. Epps, Cassie F. Bradley
Faculty Articles
The article focuses on the Compliance Assurance Process (CAP) program, a simultaneous auditing process that aims to potentially reduce audit procedures after the corporate tax filing date in the U.S. The process by which the program work is explained, which involves a corporation working an entire tax year with an account coordinator assigned by the Internal Revenue Service (IRS). Benefits of the CAP program include increased corporate tax compliance, while its disadvantages include resistance by a company to participate in a real-time audit program.
Lean Construction Systems & Tools In Improving Operational Performance, Ng Jing Peng
Lean Construction Systems & Tools In Improving Operational Performance, Ng Jing Peng
Student Works (2010-2019)
Construction contractors are continuingly searching for ways of eliminating waste and increasing profit with the continuous decline in profit margins and increased competition in construction projects. Although numerous approaches have been developed to improve efficiency and effectiveness of construction processes, lean construction techniques offer the promise to minimize, if not completely eliminate, non value‐adding work. Lean Construction is a philosophy based on the concepts of Lean Manufacturing. It is about managing and improving the construction process by eliminating waste and increasing profit to deliver what the customer needs. Although construction organization have integrate some form of Lean System in day …
Aicpa Professional Standards As Of June 1, 2010, Volume 1: U.S. Auditing Standards-Aicpa, Attestation Standards, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Professional Standards As Of June 1, 2010, Volume 1: U.S. Auditing Standards-Aicpa, Attestation Standards, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Pcaob Standards And Related Rules As Of November 2010, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants (Aicpa)
Pcaob Standards And Related Rules As Of November 2010, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Compilation And Review Engagements, March 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Compilation And Review Engagements, March 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Auditing Derivative Instruments, Hedging Activities, And Investments In Securities, With Conforming Changes As Of June 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Financial Instruments Task Force
Auditing Derivative Instruments, Hedging Activities, And Investments In Securities, With Conforming Changes As Of June 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Financial Instruments Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Construction Contractors With Conforming Changes As Of May 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee
Construction Contractors With Conforming Changes As Of May 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklist Supplement And Illustrative Financial Statements : Investment Companies, September 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)
Checklist Supplement And Illustrative Financial Statements : Investment Companies, September 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements : Health And Welfare Benefit Plans, June 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)
Checklists And Illustrative Financial Statements : Health And Welfare Benefit Plans, June 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Employee Benefit Plans With Conforming Changes As Of March 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee Force Committee
Employee Benefit Plans With Conforming Changes As Of March 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee Force Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements : Defined Benefit Pension Plans, June 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)
Checklists And Illustrative Financial Statements : Defined Benefit Pension Plans, June 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements : Defined Contribution Pension Plans, June 2010, American Institute Of Certified Public Accountants (Aicpa)
Checklists And Illustrative Financial Statements : Defined Contribution Pension Plans, June 2010, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Financial Institutions Industry Developments : Including Depository And Lending Institutions And Brokers And Dealers In Securities, 2010-11; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Financial Institutions Industry Developments : Including Depository And Lending Institutions And Brokers And Dealers In Securities, 2010-11; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Airlines, With Conforming Changes As Of May 1, 2010; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Airline Guide Task Force
Airlines, With Conforming Changes As Of May 1, 2010; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Airline Guide Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Government Auditing Standards And Circular A-133 Developments - 2010/11; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Government Auditing Standards And Circular A-133 Developments - 2010/11; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Health Care Industry Developments - 2010/11; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Health Care Industry Developments - 2010/11; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Independence And Ethics Developments - 2010/11; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Independence And Ethics Developments - 2010/11; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Insurance Industry Developments - 2010/11; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Insurance Industry Developments - 2010/11; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Investment Companies Industry Developments, 2010/11; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Investment Companies Industry Developments, 2010/11; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Property And Liability Insurance Entities With Conforming Changes As Of June 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Property And Liability Insurance Companies Task Force
Property And Liability Insurance Entities With Conforming Changes As Of June 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Property And Liability Insurance Companies Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Health Care Entities With Conforming Changes As Of June 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Health Care Committee
Health Care Entities With Conforming Changes As Of June 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Health Care Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
State And Local Governments With Conforming Changes As Of March 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. State And Local Government Audit Guide Revision Task Force
State And Local Governments With Conforming Changes As Of March 1, 2010; Audit And Accounting Guide, American Institute Of Certified Public Accountants. State And Local Government Audit Guide Revision Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.