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2013

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Institution
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Articles 241 - 270 of 470

Full-Text Articles in Accounting

Restaurants: Do Healthy Menus Mean Positive Financial Performance? A Case Study Of Chipotle Mexican Grill, Cara N. Veneziano May 2013

Restaurants: Do Healthy Menus Mean Positive Financial Performance? A Case Study Of Chipotle Mexican Grill, Cara N. Veneziano

Accounting

The purpose of this study is to assess the consequences of offering healthy menus versus providing historically popular fast foods. Healthier foods are better for society and being able to understand how serving healthier menus will impact the financial performance of a company is crucial. I focus my attention on Chipotle Mexican Grill since it has been making a concerted effort to provide healthier foods. I have selected McDonald’s Corporation as a benchmark comparison. My specific investigative question is: Does a healthier menu translate into greater profits. My study begins with a comparison of Chipotle and McDonald’s meal options and …

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Will Leasing Lose Its Luster: An Analysis Of Lease Reporting Under Fas 13, Casey Gates May 2013

Will Leasing Lose Its Luster: An Analysis Of Lease Reporting Under Fas 13, Casey Gates

HIM 1990-2015

When standards for financial reporting are amended, potential for change in the appearance of financial position for companies reporting under those standards arises. Currently standards set forth by the Financial Accounting Standards Board (FASB) allow for two methods of reporting lease obligations on the financial statements. The first of these methods is the operating method, which allows lease payments to be expensed within the period they are incurred and only a decrease in cash or an increase in an account payable is recognized on the balance sheet. The second method is the capital method, which requires the present value of …

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U.S. Gaap Versus Ifrs: Reconciling Revenue Recognition Principles In The Software Industry, Jason T. Babington May 2013

U.S. Gaap Versus Ifrs: Reconciling Revenue Recognition Principles In The Software Industry, Jason T. Babington

Honors Theses

In the world of financial accounting, a demand for universal standards exists. The two primary standard setting boards, The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB), have made some strides in developing universal standards, but they still are not fully reconciled in the area of software revenue recognition. The main reason the two standards are not reconciled in the area of software revenue recognition is that a difference exists in the critical event between the standards. The critical event refers to the exact time a company recognizes revenue on its books. The purpose of the …

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The Auditor’S Report On Internal Control & Fraud Detection Responsibility: A Comparison Of French And U.S. Users’ Perceptions, Benjamin P. Foster, Guy M. Mcclain, Trimbak Shastri May 2013

The Auditor’S Report On Internal Control & Fraud Detection Responsibility: A Comparison Of French And U.S. Users’ Perceptions, Benjamin P. Foster, Guy M. Mcclain, Trimbak Shastri

Faculty and Staff Scholarship

The AICPA recently finished a harmonization project to converge U.S. audit standards with those of the International Audit and Assurance Standards Board. The assumption implicit in this project is that users of financial statements will benefit from a converged, or consistent set of audit standards. Additionally, the AICPA’s clarified auditing standard AU-C700, Audit Conclusions and Reporting, now requires explicit acknowledgement of the auditor’s responsibility for fraud procedures in the auditor’s report, which is the focus of advisory committees in both the U.S. Department of Treasury and the European Commission. Therefore, the purpose of this study is to investigate how users …

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When The Pcaob Talks, Who Listens? Evidence From Stakeholder Reaction To Gaap-Deficient Pcaob Inspection Reports Of Small Auditors, Lawrence J. Abbott, Katherine A. Gunny, Tracey Chunqi Zhang May 2013

When The Pcaob Talks, Who Listens? Evidence From Stakeholder Reaction To Gaap-Deficient Pcaob Inspection Reports Of Small Auditors, Lawrence J. Abbott, Katherine A. Gunny, Tracey Chunqi Zhang

Research Collection School Of Accountancy

Section 104 of the Sarbanes-Oxley Act (SOX) created the Public Company Accounting Oversight Board (PCAOB). The PCAOB conducts inspections of registered public accounting firms that provide audits for publicly traded companies. The results of the inspection process are summarized in publicly available reports at the PCAOB website. Using these reports, we categorize the inspection reports into three levels of increasing severity: clean, GAAS-deficient, and GAAP-deficient. We examine the potential use of GAAP-deficient PCAOB inspection reports as perceived audit quality signals for the clients of GAAP-deficient auditors that are inspected on a triennial basis by the PCAOB. Our investigation is predicated …

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Investment Companies, May 1, 2013; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) May 2013

Investment Companies, May 1, 2013; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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Construction Contractors, May 1, 2013; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) May 2013

Construction Contractors, May 1, 2013; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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Narcissism And Accounting Majors, Jill C. Brown, Michael D. Akers, Don E. Giacomino May 2013

Narcissism And Accounting Majors, Jill C. Brown, Michael D. Akers, Don E. Giacomino

Accounting Faculty Research and Publications

Narcissism is a personality trait that varies in individuals much like other characteristics. Accordingly, narcissism can positively or negatively impact the leadership style and career of business leaders. While personality research has examined the level of narcissism in college-aged students over the past 30 years, only recently has limited research examined narcissism in business students. Prior research has not examined accounting students. Using the Narcissistic Personality Inventory (NPI), we assess the level of narcissism in accounting students at a public and private institution in the Midwest. Our findings show accounting students have a lower level of narcissism than other business …

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It's A Business: A Financial Analysis Of The Bcs System And Its Alternatives, Wilson Neely May 2013

It's A Business: A Financial Analysis Of The Bcs System And Its Alternatives, Wilson Neely

Accounting Undergraduate Honors Theses

There is an annual debate over the structure of the postseason format of college football. In this thesis, the current format is explained, along with two popular alternatives. Gameday profitability is determined for each of the three formats to provide an answer to the question of which format is the most lucrative.

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Education 2.0 In Indonesia: Inspiring Bamboo Innovators, Koon Boon Kee May 2013

Education 2.0 In Indonesia: Inspiring Bamboo Innovators, Koon Boon Kee

Research Collection School Of Accountancy

No abstract provided.

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An Examination Of The Statistical Significance And Economic Implications Of Model-Based And Analyst Earnings Forecasts, Kevin Ow Yong, M. Evans, K Njoroge May 2013

An Examination Of The Statistical Significance And Economic Implications Of Model-Based And Analyst Earnings Forecasts, Kevin Ow Yong, M. Evans, K Njoroge

Research Collection School Of Accountancy

We address the demand for model-based earnings forecasts by proposing a cross-sectional model which incorporates three salient ideas. First, firm performance converges to expected levels over time; second, amounts from current financial statements are robust predictors of future performance; and third, ordinary least squares (OLS) estimation is unreliable in samples including extreme values. Accordingly, we estimate a cross-sectional earnings forecasting model based on least absolute deviations analysis (LAD), and include profitability drivers derived from financial statements as predictors. In terms of statistical significance, we find that these forecasts are more accurate than forecasts from three extant prediction models and consensus …

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The Liability Of Foreignness In International Equity Investments: Evidence From The U.S. Stock Market, Bok Baik, Jun-Koo Kang, Jin-Mo Kim, Joonho Lee May 2013

The Liability Of Foreignness In International Equity Investments: Evidence From The U.S. Stock Market, Bok Baik, Jun-Koo Kang, Jin-Mo Kim, Joonho Lee

Research Collection School Of Accountancy

Using foreign institutional ownership data in the US from 1990 to 2007, we examine whether foreign institutional investors face liabilities of foreignness (LOF) in the US stock market. We find that foreign institutional investors prefer low information asymmetry stocks more than domestic institutional investors do, and this preference for low information asymmetry stocks is particularly strong among foreign institutional investors from countries with high LOF. More importantly, we find that a change in foreign institutional ownership is negatively related to future returns, whereas this relation does not exist for domestic institutional ownership. The negative relation between the change in foreign …

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Internal Control — Integrated Framework: Illustrative Tools For Assessing Effectiveness Of A System Of Internal Control, Committee Of Sponsoring Organizations Of The Treadway Commission May 2013

Internal Control — Integrated Framework: Illustrative Tools For Assessing Effectiveness Of A System Of Internal Control, Committee Of Sponsoring Organizations Of The Treadway Commission

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Internal Control — Integrated Framework Framework And Appendices, May 2013, Committee Of Sponsoring Organizations Of The Treadway Commission May 2013

Internal Control — Integrated Framework Framework And Appendices, May 2013, Committee Of Sponsoring Organizations Of The Treadway Commission

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Internal Control — Integrated Framework: Executive Summary, May 2013, Committee Of Sponsoring Organizations Of The Treadway Commission May 2013

Internal Control — Integrated Framework: Executive Summary, May 2013, Committee Of Sponsoring Organizations Of The Treadway Commission

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Internal Control — Integrated Framework Internal Control Over External Financial Reporting: A Compendium Of Approaches And Examples, May 2013, Committee Of Sponsoring Organizations Of The Treadway Commission May 2013

Internal Control — Integrated Framework Internal Control Over External Financial Reporting: A Compendium Of Approaches And Examples, May 2013, Committee Of Sponsoring Organizations Of The Treadway Commission

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Certified Public Accountant Education And Ethical Decision-Making Preparedness: A Phenomenological Study Exploring The Connection, Vicki Bealman May 2013

Certified Public Accountant Education And Ethical Decision-Making Preparedness: A Phenomenological Study Exploring The Connection, Vicki Bealman

Doctoral Dissertations and Projects

The purpose of this phenomenological study was not to evaluate efficacy of ethical training for current accounting programs, but to understand the perceptions of Certified Public Accountants (CPAs) for the influence of accounting ethical education requirements on their ethical decision-making preparedness. The study used pre-interview surveys, face-to-face interviews, and timeline drawings to acquire data in four principle areas: CPA ethical decision-making preparedness, accounting program ethics educational requirements, accounting program ethics learning activities, and CPA perceptions of necessary changes to accounting program ethics requirements. Results from Virginia CPA perceptions indicate the definition of ethical decision-making as doing the right thing at …

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Checklists & Illustrative Financial Statements, Not-For-Profit Entities, April 30, 2013, American Institute Of Certified Public Accountants (Aicpa) Apr 2013

Checklists & Illustrative Financial Statements, Not-For-Profit Entities, April 30, 2013, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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Checklists And Illustrative Financial Statements For State And Local Governments, April 30, 2013, American Institute Of Certified Public Accountants (Aicpa) Apr 2013

Checklists And Illustrative Financial Statements For State And Local Governments, April 30, 2013, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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Can Managerial Knowledge Of Executive Compensation Encourage Or Deter Real Earnings Management? An Analysis Of R&D Reporting Methods, Andrea Gouldman Apr 2013

Can Managerial Knowledge Of Executive Compensation Encourage Or Deter Real Earnings Management? An Analysis Of R&D Reporting Methods, Andrea Gouldman

Theses and Dissertations

This study examines the effects of research and development (R&D) reporting method and managerial knowledge of supervisor compensation on R&D project continuation decisions. The current study employs an experiment with a 2x3 between-participants design, manipulating both R&D reporting method (expense vs. capitalize) and knowledge of supervisor compensation (control group with no knowledge vs. knowledge of non-restricted stock compensation vs. knowledge of restricted stock compensation). Using salient short-term incentives to motivate real earnings management, this study demonstrates that capitalization may result in managers foregoing economically efficient R&D investment opportunities. The results indicate that managerial knowledge of supervisor compensation structure has little …

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Lessons From Health Care Fraud Cases: Implications For Management Of Health Care Entities, Haley Onofaro Apr 2013

Lessons From Health Care Fraud Cases: Implications For Management Of Health Care Entities, Haley Onofaro

Honors Projects in Accounting

Fraud has been a major issue all throughout the health care industry. There have been many cases around the world in relation to health care fraud. There are several laws now that do try to reduce the amount of healthcare fraud, but more changes could and should be made to reduce it even more. Four different cases that have occurred within the health care industry have be analyzed in this project. It looks at the positives and negatives of each company’s internal control structure and provides suggestions for how to improve these internal controls to prevent fraud from reoccurring in …

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An Examination Of Localization Success Factors Of Chinese Big Four Accounting Firms, Alexa Mcisaac Apr 2013

An Examination Of Localization Success Factors Of Chinese Big Four Accounting Firms, Alexa Mcisaac

Honors Projects in Modern Languages

In May 2012, the Chinese government mandated that once the Big Four accounting (KPMG, PwC, Ernst & Young, and Deloitte) joint venture agreements expire, the firms must begin to localize most of the senior management. Although most of the Big Four firms employ many locals, there are more expatriate partners than Chinese counterparts. Because of this, the Big Four firms must quickly find qualified local senior management personnel. Amongst compliance and global regulatory issues, the Big Four firms must develop a strategy for localizing. Through a survey, this study aims to examine how expatriates and local Chinese managers perceive the …

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Cultural Influences On Accounting And Its Practices, Meredith Young Apr 2013

Cultural Influences On Accounting And Its Practices, Meredith Young

Senior Honors Theses

This thesis discusses various cultural aspects that have influenced accounting. Hofestede (1984) and Gray (1988) conducted studies and observations of the cultural dimensions and values that have contributed to culture and accounting research. National culture is broad in its influences, but affects the smallest aspects of society-even accounting. Accounting is also influenced by organizational culture, the overall environment in which a company functions. Next is ethics, an integral aspect of accounting, persuaded by the culture in which it is derived. Religion is more than a belief; it constitutes a way of life, involving unique practices and perspectives in accounting. Last, …

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Practical Gaap Financial Statements For Investors: An Analysis Of The Relationship Between A Gaap Company's Current Ratio And Its Corresponding Stock Market Price, Alonna Cherry Apr 2013

Practical Gaap Financial Statements For Investors: An Analysis Of The Relationship Between A Gaap Company's Current Ratio And Its Corresponding Stock Market Price, Alonna Cherry

Senior Honors Theses

GAAP financial statements are an excellent way of providing comparable information to both investors and creditors. A gradually changing world causes their applicability to everyday financial decisions to be questioned. The AICPA implies a necessity for more pertinent reported information, and others advocate a study into this topic. This paper intends to launch into this research and provides a case study with the current ratio, one of the most basic ratios derived from information given in GAAP financial statements, and its relationship to yearly stock price changes in the New York Stock Exchange. The study concludes that there is no …

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Comment Letters On Proposed Statement On Auditing Standards, Using The Work Of Internal Auditors, April 15, 2013, American Institute Of Certified Public Accountants. Auditing Standards Board Apr 2013

Comment Letters On Proposed Statement On Auditing Standards, Using The Work Of Internal Auditors, April 15, 2013, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Draft Proposed Revised, Draft - Aicpa Code Of Professional Conduct - Draft, Possible Date - April 15, 2013, Possible Date - Comments Are Requested By August 15, 2013, American Institute Of Certified Public Accountants. Professional Ethics Division Apr 2013

Draft Proposed Revised, Draft - Aicpa Code Of Professional Conduct - Draft, Possible Date - April 15, 2013, Possible Date - Comments Are Requested By August 15, 2013, American Institute Of Certified Public Accountants. Professional Ethics Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Proposed Revised, Aicpa Code Of Professional Conduct, April 15, 2013, Comments Are Requested By August 15, 2013, American Institute Of Certified Public Accountants. Professional Ethics Division Apr 2013

Proposed Revised, Aicpa Code Of Professional Conduct, April 15, 2013, Comments Are Requested By August 15, 2013, American Institute Of Certified Public Accountants. Professional Ethics Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Proposed Statement On Auditing Standards, Using The Work Of Internal Auditors, April 15, 2013, Comments Are Requested By July 15, 2013; Exposure Draft (American Institute Of Certified Public Accountants), 2013, April 15, American Institute Of Certified Public Accountants. Auditing Standards Board Apr 2013

Proposed Statement On Auditing Standards, Using The Work Of Internal Auditors, April 15, 2013, Comments Are Requested By July 15, 2013; Exposure Draft (American Institute Of Certified Public Accountants), 2013, April 15, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Ballots For Proposed Statement On Auditing Standards, Using The Work Of Internal Auditors, April 15, 2013, American Institute Of Certified Public Accountants. Accounting Standards Board Apr 2013

Ballots For Proposed Statement On Auditing Standards, Using The Work Of Internal Auditors, April 15, 2013, American Institute Of Certified Public Accountants. Accounting Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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The Expiration Of Tax Deductions For Teacher Expenses, Erin O'Grady Apr 2013

The Expiration Of Tax Deductions For Teacher Expenses, Erin O'Grady

School of Business Student Scholarship

As a part of ACC 406, Taxes and Business Decisions, I was able to conduct research regarding the expiration of a tax deduction for teachers’ expenses, and send my findings to the Committee on Ways and Means as well as an argument against its expiration.

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