Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Taxation (55)
- Arts and Humanities (43)
- History (40)
- United States History (40)
- Business Administration, Management, and Operations (37)
-
- Finance and Financial Management (30)
- Social and Behavioral Sciences (30)
- Corporate Finance (28)
- Business Law, Public Responsibility, and Ethics (22)
- Economics (20)
- Public Affairs, Public Policy and Public Administration (20)
- Finance (19)
- Public Administration (19)
- Operations and Supply Chain Management (18)
- Education (12)
- Higher Education (8)
- Human Resources Management (7)
- Entrepreneurial and Small Business Operations (6)
- Portfolio and Security Analysis (6)
- Business and Corporate Communications (5)
- International and Area Studies (5)
- Asian Studies (4)
- International Business (4)
- Marketing (4)
- Strategic Management Policy (4)
- Agribusiness (3)
- Management Information Systems (3)
- Medicine and Health Sciences (3)
- Institution
-
- University of Mississippi (179)
- Singapore Management University (67)
- Western Kentucky University (41)
- Al-Muthanna University (18)
- Brigham Young University (9)
-
- University of Arkansas, Fayetteville (7)
- Central Washington University (6)
- Liberty University (5)
- Marquette University (5)
- Claremont Colleges (4)
- Kennesaw State University (4)
- Santa Clara University (4)
- Stephen F. Austin State University (4)
- University at Albany, State University of New York (4)
- University of Central Florida (4)
- Western Michigan University (4)
- Boise State University (3)
- East Tennessee State University (3)
- Eastern Illinois University (3)
- Johnson & Wales University (3)
- Louisiana State University (3)
- Morehead State University (3)
- Syracuse University (3)
- Technological University Dublin (3)
- University of Connecticut (3)
- University of New Hampshire (3)
- University of Texas at El Paso (3)
- Georgia Southern University (2)
- Lingnan University (2)
- Pace University (2)
- Keyword
-
- Kentucky (36)
- Account books (35)
- Merchants (23)
- Bowling Green (17)
- Accounting (16)
-
- Finance (14)
- Accountants -- Professional ethics (9)
- American Institute of Certified Public Accountants. Auditing Standards Board; Minutes; Auditing -- Standards --United States (9)
- Etc (9)
- Manuals (9)
- Productivity (7)
- Industrial management -- United States -- Evaluation; Auditing (6)
- Internal -- Standards -- United States (6)
- Auditing -- Standards -- United States (5)
- Financial statements -- Standards -- United States (5)
- Accounting -- Standards -- United States; Auditing -- Standards -- United States (4)
- American Institute of Certified Public Accountants (4)
- Earnings management (4)
- Etc; Disclosure in accounting -- Handbooks (4)
- Ethics (4)
- Financial statements (4)
- IFRS (4)
- International Financial Reporting Standards (4)
- Personal (4)
- Risk management (4)
- Accounting and Finance (3)
- Audit (3)
- Audit quality (3)
- Auditing (3)
- Blacksmithing (3)
- Publication
-
- Research Collection School Of Accountancy (57)
- Industry Guides (AAGs), Risk Alerts, and Checklists (42)
- Manuscript Collection Finding Aids (40)
- Guides, Handbooks and Manuals (35)
- Association Sections, Divisions, Boards, Teams (34)
-
- Accounting Historians Journal (21)
- Exposure Drafts, Comment Letters, and Statements of Position (20)
- Muthanna Journal of Administrative and Economics Sciences (18)
- Faculty Publications (13)
- Electronic Theses and Dissertations (9)
- Accounting (8)
- Knowledge@SMU (7)
- AICPA Professional Standards (6)
- All Faculty Scholarship for the College of Business (6)
- Accounting Faculty Research and Publications (5)
- Honors Theses (5)
- Accounting Faculty Publications (4)
- Accounting Undergraduate Honors Theses (4)
- Undergraduate Honors Theses (4)
- Accountancy Faculty Publications and Presentations (3)
- Accounting Trends and Techniques (3)
- Articles (3)
- Dissertations, Theses and Capstone Projects (Full IR Collection) (3)
- Honors Scholar Theses (3)
- Honors Theses and Capstones (3)
- LSU Doctoral Dissertations (3)
- Open Access Theses & Dissertations (3)
- Senior Honors Theses (3)
- AICPA Annual Reports (2)
- Accountancy: Faculty Publications (2)
- Publication Type
- File Type
Articles 421 - 433 of 433
Full-Text Articles in Accounting
Enterprise Risk Management: Understanding And Communicating Risk Appetite, Larry Rittenberg, Frank Martens, Committee Of Sponsoring Organizations Of The Treadway Commission
Enterprise Risk Management: Understanding And Communicating Risk Appetite, Larry Rittenberg, Frank Martens, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
A Qualitative Exploration Of Oral Communciations Apprehension, Marann Byrne, Barbara Flood, Dan Shanahan
A Qualitative Exploration Of Oral Communciations Apprehension, Marann Byrne, Barbara Flood, Dan Shanahan
Articles
Prior research has identified communication apprehension, or fear of communicating, as a major factor which inhibits an individual’s willingness to communicate and his/her capability to develop effective communication skills. While many prior studies have measured oral communication apprehension of students, there has been little qualitative exploration of the phenomenon. This study was conducted by interviewing first-year business and accounting students at a higher education institution in Ireland who were identified as encountering varying levels of oral communication apprehension. The experiences of the students in communicating in different contexts are analysed and the impact of factors such as fear of peer …
2012 Spring Meeting Of Council, 125th Anniversary Celebration, American Institute Of Certified Public Accountants. Council
2012 Spring Meeting Of Council, 125th Anniversary Celebration, American Institute Of Certified Public Accountants. Council
AICPA Annual Reports
No abstract provided.
Aicpa Annual Report 2011-2012; Evolution Of The Cpa Profession, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Annual Report 2011-2012; Evolution Of The Cpa Profession, American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Business Ethics : Real World Case Studies, Robert William Walter
Business Ethics : Real World Case Studies, Robert William Walter
Guides, Handbooks and Manuals
No abstract provided.
Accounting Majors' Perceptions Of Future Career Skills: An Exploratory Analysis, Abbie Parham, Thomas G. Noland, Julia Ann Kelly
Accounting Majors' Perceptions Of Future Career Skills: An Exploratory Analysis, Abbie Parham, Thomas G. Noland, Julia Ann Kelly
Accountancy: Faculty Publications
Business education is often criticized for its failure to develop lifelong skills. This study examines the opinions of 205 students to determine what skills they deem to be important for their future careers. The study then compares the opinions of accounting students against other business disciplines. The results of the study are mixed for the accounting profession. Many of the skills accounting majors ranked as important for their future were not surprising. However, there was some indication that accounting majors may be suffering from a silo effect and are not able to fully grasp how skills learned in other university …
Lease Transaction Structuring, Earnings Management, And Management Credibility, Susan D. Krische, Paula R. Sanders, Steven D. Smith
Lease Transaction Structuring, Earnings Management, And Management Credibility, Susan D. Krische, Paula R. Sanders, Steven D. Smith
Faculty Publications
Despite recent regulatory concerns regarding off-balance sheet financing, and concerns about lease accounting in particular, relatively little is known about how financial statement users view lease transaction structuring compared to other forms of earnings management. We examine sell-side financial statement analysts’ views on lease transaction structuring and its impact on their assessments of management credibility. Although operating leases often act as the prototypical example of transaction structuring, survey responses suggest that lease structuring and related voluntary reconciliations do not raise the same concerns for analysts as do other earnings management activities (which lower analysts’ perceptions of management credibility). Our findings …
Standardizing The Presentation Of Financial Data: Does Xbrl's Taxonomy Affect The Investment Performance Of Nonprofessional Investors?, Cassy D. Henderson
Standardizing The Presentation Of Financial Data: Does Xbrl's Taxonomy Affect The Investment Performance Of Nonprofessional Investors?, Cassy D. Henderson
Open Access Theses & Dissertations
Extensible Business Reporting Language (XBRL) is mandated in the United States with the intention of making financial information more useful and easier to analyze. XBRL technology defines financial information, and when implemented as intended, has the ability to standardize the items presented in the financial statements. Standardizing financial information is likely to benefit investors by simplifying the acquisition and integration of the information. Nonprofessional investors have limited knowledge and experience analyzing financial statements and are likely to benefit from a standardized presentation format. Using 167 graduate business students as proxies for nonprofessional investors, the current study examines how standardizing the …
Ifrs Adoption And Enforcement As Antecedents Of Economic Growth, Syed Kashif Raza Zaidi
Ifrs Adoption And Enforcement As Antecedents Of Economic Growth, Syed Kashif Raza Zaidi
Open Access Theses & Dissertations
Globalization of capital markets has increased the need for harmonized accounting standards around the world. International regulators promote the adoption of International Financial Reporting Standards (IFRS) to increase harmonization. The purpose of this paper is to assess the impact of IFRS adoption on the economic growth of adopting countries taking into consideration the level of enforcement within a country. I hypothesize that the adoption of IFRS increases the economic growth of the adopting countries. This effect is to be moderated by the level of enforcement. That is, I hypothesize a positive interaction between enforcement level and IFRS adoption on the …
Experimental Study Of Lean Blowout With Hydrogen Addition In A Swirl-Stabilized Premixed Combustor, Shengrong Zhu
Experimental Study Of Lean Blowout With Hydrogen Addition In A Swirl-Stabilized Premixed Combustor, Shengrong Zhu
LSU Doctoral Dissertations
Lean premixed combustion is widely used to achieve a better compromise between nitric oxides emissions and combustion efficiency. However, combustor operation near the lean blowout limit can render the flame unstable and lead to oscillations, flashback, or extinction, thereby limiting the potential range of lean combustion. Recent interest in integrated gasification combined cycle plants and syngas combustion requires an improved understanding of the role of hydrogen on the combustion process. Therefore, in present study, combustion of pure methane and blended methane-hydrogen has been conducted in a swirl stabilized premixed combustor. The measurement techniques implemented mainly include particle image velocimetry, CH*/OH* …
Accounting Comparability, Audit Effort And Audit Outcomes, Joseph Hongbo Zhang
Accounting Comparability, Audit Effort And Audit Outcomes, Joseph Hongbo Zhang
LSU Doctoral Dissertations
The paper investigates the usefulness of accounting comparability for audit engagement. Comparability among peer firms in the same industry reflects the similarity and the relatedness of firms’ operating environment and accounting reporting. From two perspectives of “inherent business risk” and “external information efficiency”, comparability is helpful for auditors to assess client business risk and lowers the cost of information acquisition, processing, and testing. For a given firm, I hypothesize that the availability of information about comparable firms is helpful for auditors by improving audit accuracy and audit efficiency. The comparability proxy is based on a variety of measures including pair-wise …
أهمية استخدام نظام محاسبة التكاليف على أساس الأنشطة ( Abc ) في الشركات الصناعية العراقية: دراسة تطبيقية في الشركة العامة للزيوت النباتية (مصنع المأمون), قاسم محمد عبدالله
أهمية استخدام نظام محاسبة التكاليف على أساس الأنشطة ( Abc ) في الشركات الصناعية العراقية: دراسة تطبيقية في الشركة العامة للزيوت النباتية (مصنع المأمون), قاسم محمد عبدالله
Muthanna Journal of Administrative and Economics Sciences
هدفت الدراسة الى التعرف على مدى مقومات تطبيق نظام ABC في بيئة الشركات الصناعية العراقية / شركة الزيوت النباتية (مصنع المأمون) لغرض تطبيق نموذج جديد لحساب تكاليف الشركات كبديل عن الانظمة التقليدية المعمول بها حالياً وان هذه الطريقة تسمى حساب ” التكاليف المبنية على الانشطة ” ولقد اثبتت الطريقة الحديثة جدوى عالية وقدرة فائقة على وصف الواقع بطريقة ادق من الطرق التقليدية مما يسهل من الاجراءات المناسبة لتقليل التكلفة والتحكم بها . أظهرت نتائج الدراسة ان استخدام نظام ABC سيساعد في استبعاد الانشطة غير المجدية التي لا تضيف اي قيمة للمنتج النهائي وعدم ضمان دقة احتساب التكاليف . ان اهم …
معايير المحاسبة الحكومية الدولية وأهميتها في تطويوالنظام المحاسبي الحكومي في العراق(بحث مستل), إبراهيم محمد علي الجزراوي
معايير المحاسبة الحكومية الدولية وأهميتها في تطويوالنظام المحاسبي الحكومي في العراق(بحث مستل), إبراهيم محمد علي الجزراوي
Muthanna Journal of Administrative and Economics Sciences
إن معايير المحاسبة الحكومية الدولية كمتغير حديث في النظم المحاسبية الحكومية يمكن أن تساهم في تطوير النظام المحاسبي الحكومي في العراق وإن اعتماد هذه المعايير يتطلب إتباع أساس الاستحقاق المحاسبي. تتحدد مشكلة البحث بان مستخدمو المعلومات المحاسبية الحكومية يواجه مشكلة الحصول على المعلومات الملائمة والموثوقة التي توفر الشفافية المطلوبة لتحقيق المساءلة والرقابة واتخاذ القرارات، أن مصدر مثل هذه المعلومات هو نظام المعلومات المحاسبي الحكومي الذي يلبي المتطلبات التي تفرضها معايير المحاسبة الحكومية الدولية التي جاءت كأحد متطلبات تطوير نظم المعلومات المحاسبية الحكومية . ويهدف البحث إلى بيان دور معايير المحاسبة الحكومية الدولية قي تطوير النظام المحاسبي الحكومي في العراق من …