Accounting Commons^™

Guidance For Accounting Professors, Stephen Scarpati

WCBT Faculty Publications

When reflecting upon their choice ofcareer, many CPAs look back to a particular college accounting professor as a source of influence. In return, many accounting professors warmly recall the assistance they were able to give students. While the benefits of a successful CPA career are obvious to many, from the standpoint of a 19-year-old undergraduate trying to pick a major, the decision is daunting. The demands of a challenging accounting curriculum can be intimidating. Add the complex regulations and rigorous examination for CPA licensing and the expectations can be overwhelming to a young student. Accounting professors can play a vital …

Directory Of Accounting Faculty, Academic Year 2011-2012, 34th Edition, James R. Hasselback

Individual and Corporate Publications

No abstract provided.

Audit Quality And Accrual Persistence: Evidence From The Pre- And Post-Sarbanes-Oxley Periods, Dennis Chambers, Jeff L. Payne

Faculty Articles

Purpose – The purpose of this paper is two-fold: first, to examine whether the quality of accruals, as measured by accrual persistence, improved in the post-Sarbanes-Oxley (SOX) period, and second, to examine the degree to which SOX-related improvement in accrual persistence varies across companies depending on the degree of their auditor's independence.

Design/methodology/approach – The paper compares accrual persistence in the pre- and post-SOX periods to test the first question. Then, partitioning on relative client importance as a measure of auditor independence, the paper compares the SOX-based improvement for clients of low and high independence audit firms.

Findings – The …

Fraud: A Review And Research Agenda, Pan, Gary, Poh Sun Seow, Themin Suwardy, Hui Ting Evelyn Gay

Research Collection School Of Accountancy

Corporate scandals such as Enron, Tyco, WorldCom and Adelphia have drawn significant attention to the occurrence of fraud. This has implications for public interest as the prevalence and consequences of fraud may affect the shareholders, creditors and the public’s confidence in the financial system. Much research has been published on various aspect of fraud. In this paper, we selected fraud articles published in accounting and management journals between 1996 and 2010 based on selected search phrases. We identified a total of 56 articles and perform content analysis on the fraud phenomenon in the articles, classified them into a number of …

Airlines, With Conforming Changes As Of April 1, 2011; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Airline Guide Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Checklists And Illustrative Financial Statements : State And Local Governments, April 2011 Edition, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

State And Local Governmental Developments - 2011; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Service Organizations Applying Ssae No. 16, Reporting On Controls At A Service Organization (Soc 1), May 1, 2011, 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, March 2011 Edition, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Not-For-Profit Entities With Conforming Changes As Of March 1, 2011; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Independence And Ethics Developments - 2011/12; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Health Care Industry Developments - 2011/12; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

General Accounting And Auditing Developments, 2011/12; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Implications Of Executive Succession Upon Financial Risk And Performance, Susan F. Weiss

Walden Dissertations and Doctoral Studies

Executive replacements have historically created fluctuations in the market value of a company and precipitated inappropriate investor reaction. However, the direction and statistical significance of relationships between executive turnover, market value, financial risk, and investor reaction among a census of highly performing firms was previously unexplored. The purpose of this study was to determine the extent of the relationship between CEO turnover and indicators of company performance. Theoretical foundation for this study was the efficient markets hypothesis. Hypotheses tests were designed to support an ex-post facto research methodology for pre-post comparison of volatility of financial metrics, which are indicators of …

Transition To Is Project De-Escalation: An Exploration Into Management Executive's Influence Tactics, Gary Pan, Shan Ling Pan

Research Collection School Of Accountancy

This paper seeks to understand the factors that shape management executives' influence behaviors and the influence tactics that may be utilized during de-escalation of commitment to information systems (IS) projects. De-escalation is potentially a more important issue than escalation because de-escalation provides remedies for the ills of escalation. Therefore, it is important to understand how project stakeholders' commitment to troubled IS projects may be transformed under management executives' influence, hence allowing project teams to carry out their de-escalation activities. Here, we adopt theories of leadership, politics, and interpersonal influence, as our lenses to examine the management executive's influence behaviors during …

Mentoring, Career Plateau Tendencies, Turnover Intentions And Implications For Narrowing Pay And Position Gaps Due To Gender Structural Equations Modeling, Benjamin P. Foster, Subhash Lonial, Trimbak Shastri

Faculty and Staff Scholarship

This study analyzed responses to career-related questions from a survey of experienced Canadian Certified Management Accountants (CMAs), relative experts in the field of management accounting, to address how mentoring affects turnover intentions and career plateau tendency of male and female accounting professionals in industry. In this regard, we used structural equations modeling to build and test a framework illustrating the impact of mentoring and career-related factors. Results indicate that fostering a mentoring environment within an organization can strengthen CMAs perceptions of their careers and employers. Mentoring has also been suggested to enhance womens opportunities to advance in organizations and help …

International Financial Reporting Standards: A Cautionary Note For Emerging Economies, Khursheed Omer, Darshan Wadhwa

Business Review

Long before the present economic crisis unfolded, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) had been working to achieve harmonization in accounting and financial reporting standards across the globe. Now that the world economic community has become more integrated, cross border flow of capital has gained unprecedented momentum and steps are underway to achieve this goal as early as possible. Initial efforts to harmonize local accounting principles and practices with those followed in developed economies were generally aimed at facilitating foreign multinationals operating in other countries. The desired goal of harmonization now ought to …

مدى تطبيق واعتماد المصارف المحلية العراقية للحوكمة المصرفية.. دراسة ميدانية لعينة من المصارف العاملة في القطاعين الحكومي والخاص في بيئة العمل العراقية, محمد سمير دهيرب

Muthanna Journal of Administrative and Economics Sciences

تهدف الدراسة إلى التعرف على الحوكمة المصرفية وفقا لمبادئ وقواعد الحوكمة الصادرة عن منظمة التنمية والتعاون الاقتصادي (OECD) ولجنة بازل Basel) ) للرقابة المصرفية، حيث جاءت الدراسة لتسلط الضوء على مفاهيم وأهداف ومزايا الحوكمة, وقد تم تطبيق الحوكمة المصرفية في عينة من المؤسسات المالية ومنها المصارف المحلية العاملة في البيئة العراقية باعتبارها الركائز الأساسية للاقتصاد الوطني واحد دعائمه وذلك باستخدام أسلوب استمارات الاستبانة في مجتمع الدراسة المتكون من (30) موظف. إن أهم ما جاء بالدراسة من استنتاجات، أن مبادئ الحوكمة عند تطبيقها من شأنها أن تؤدي إلى تحقيق العدالة والشفافية وحماية حقوق المودعين وتعمل على تخفيض معدلات الفساد المالي والإداري …

Ownership Structure, Board Characteristics, And Tax Aggressiveness, Ying Zhou

Lingnan Theses

Tax aggressiveness, as commonly proxied by the effective tax rate (ETR), measures a firm’s effort spent on minimizing its tax payments. It is suggested that more tax aggressive firms have greater incentives to allocate resources to minimize taxes and thus have lower ETRs. Corporate governance has been continuously receiving attention in literature across different fields and can affect a firm’s tax strategy through its control mechanism. This thesis investigates how corporate governance influences a firm’s tax aggressiveness. The main hypothesis of this thesis is whether firms with good corporate governance will have less incentives and opportunities to manage tax aggressively. …

2011 Trends In The Supply Of Accounting Graduates And The Demand For Public Accountants, Scott Moore, Rebecca Mahler, Ruth Ashton, Tarp Worldwide

AICPA Annual Reports

No abstract provided.

The Role Of Income And Employment On School Participation Rate In Pasay City And Eastern Samarthe Role Of Income And Employment On School Participation Rate In Pasay City And Eastern Samar¹, Tereso S. Tullao Jr, John Paolo R. Rivera

DLSU Business & Economics Review

The Philippines committed itself to the United Nations’ Millennium Development Goals (MDG), one of which is the universal access to primary education by 2015. To address the goal, supply factors and demand factors must be considered. Supply factors refer to the ability of the government to provide resources to finance elementary education. Demand factors refer to the variables affecting household’s decision to demand educational services such as income, education cost, and demographic characteristics of the households: age structure and family characteristics. This study explored the extent to which household income and household head employment status influence elementary school participation rate …

Audit Committee Observation/Recommendations Versus Practices As A Compliance Of Corporate Governance In India, Debabrata Chatterjee

DLSU Business & Economics Review

The series of accounting scandals have intensified pressure from stakeholders and regulators on the audit committees to do the jobs for which they are hired. Though most companies have audit committees, their role has been limited due to the lack of expertise and time. An active audit committee is important because it indicate the commitment to the issues of interest because of the reports it release about the activities undertaken during the financial year and the efforts made to ensure adequate internal control. Audit committees must be given the role to approve and review audit fees, thus neutralizing the bias …

An Effective And Efficient Analytic Technique: A Bootstrap Regression Procedure And Benford's Law, Ikseon Suh, T. Christopher Headrick, Sandra Minaburo

Accounting Faculty Research and Publications

No abstract provided.

The Effects Of Disclosure Type And Audit Committee Expertise On Chief Audit Executives’ Tolerance For Financial Misstatements, Carolyn S. Norman, Jacob M. Rose, Ikseon Suh

Accounting Faculty Research and Publications

This study involves an experiment where 73 Chief Audit Executives and deputy Chief Audit Executives determine the amount of adjustment required to correct a misstatement. We manipulate the financial reporting location of the misstatement (recognized vs. disclosed) and the level of audit committee expertise (high vs. low). The results indicate that financial reporting location has significant effects on internal auditors’ decisions to correct misstatements. Specifically, internal auditors are more willing to waive disclosed misstatements relative to recognized misstatements. Contrary to expectations, the results do not indicate that increased audit committee expertise and associated increases in audit committee members’ perceived powers …

Examining An Online Investment Research Service: The Motley Fool, Don E. Giacomino, Michael D. Akers

Accounting Faculty Research and Publications

The Motley Fool has been described as “the most popular Internet stock chat website” (Hirschey et al, Financial Analysts Journal, 1999). Per the company‟s website, the mission of the privately-held multimedia financial services company is to educate, amuse, and enrich” in order “to build the world‟s greatest investment community” (www.fool.com/press/about.htm). The Motley Fool notes that their products are designed to “help people take control of their financial lives”. While other internet financial services exist, this article examines the performance of the investment services/advice provided by The Motley Fool (TMF) because of its notoriety. We use investment publications, information posted on …

The Effects Of Risk And Trust On The Achievement Of Sustainable Competitive Advantage From B2b E-Commerce Trading Relationships, Clark J. Hampton

Electronic Theses and Dissertations

This dissertation consists of three interrelated studies focusing on the use of business-to-business (B2B) electronic commerce (e-commerce) to facilitate supply chain transactions. B2B e-commerce enabled supply chains produce substantial savings for organizations by reducing the amount of time and money necessary to negotiate contracts, processes orders, and pay suppliers. However, doubt exists as to whether reduced transaction costs are a sustainable competitive advantage for organizations. The advent of widespread and cost effective B2B e-commerce enabled supply chains coupled with increasingly complex, dynamic, and global competitive markets are encouraging organizations to form long-term relationships with their trading partners to achieve sustainable …

Aicpa Annual Report, 2010-2011; Change. Vision. Opportunity, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.

Auditor Tenure And Audit Quality, Li Zheng Brooks

LSU Doctoral Dissertations

I propose that audit quality is likely to increase with audit firm tenure due to a Learning Effect and decrease with audit firm tenure due to a Bonding Effect. The net impact of these two countervailing forces over audit firm tenure dictates whether the relationship between audit firm tenure and audit quality is a concave, convex, or linear function of audit firm tenure. When the Bonding Effect dominates the Learning Effect in the later (earlier) years of tenure, then audit quality is a concave (convex) function of audit firm tenure. Adopting the quadratic model to empirically estimate the audit firm …

The Geographic Profiling Of Poverty And Accessibility: The Case Of Two Provinces In The Philippines, Alexis M. Fillone, Nicanor Roxas Jr., Cristela G. Dakila

DLSU Business & Economics Review

This study attempts to relate the poverty problem in the Philippines using spatial accessibility measures. Spatial accessibility is the ease with which one could avail of the social services and economic opportunities laid in geographic space to the individual. Using the provinces of Eastern Samar and Siquijor Island as case studies, a Social Composite Index (SCI) value for the household was derived from the 13+1 CBMS core indicators of poverty, which represents the unmet needs of the household and which was then aggregated at the barangay level. The spatial accessibility values were estimated by measuring how each barangay, specifically households, …

Assessment Of The Adoption Of Ifrs In Foreign Countries In Comparison To The Anticipated Results Of United States Ifrs Adoption, Emily Schippers

Honors Program Theses

The importance of discussing implications of adoption of International Financial Reporting Standards (IFRS) in the U.S. is imperative to financial investors, audit committees, and corporations' management as IFRS may potentially impact earnings quality and the consistency of financial statements which in turn may influence earnings per share of that particular organization. As the standards are set to converge to IFRS tentatively in 2015 for the United States, it is essential to have some indication of what types of hindrances and differences will be a result of adopting a new set of financial reporting standards. This can be accomplished by examining …