Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Social and Behavioral Sciences (58)
- Business Administration, Management, and Operations (57)
- Taxation (55)
- Economics (41)
- Corporate Finance (29)
-
- Finance (28)
- Finance and Financial Management (28)
- Public Affairs, Public Policy and Public Administration (28)
- Public Administration (27)
- Operations and Supply Chain Management (26)
- Education (25)
- Business Analytics (14)
- Insurance (13)
- Arts Management (12)
- Educational Administration and Supervision (12)
- Marketing (12)
- Tourism and Travel (12)
- Arts and Humanities (10)
- Business Law, Public Responsibility, and Ethics (10)
- Asian Studies (8)
- International and Area Studies (8)
- Computer Sciences (7)
- Physical Sciences and Mathematics (7)
- Curriculum and Instruction (6)
- History (6)
- United States History (6)
- Higher Education (5)
- International Business (5)
- Institution
-
- University of Mississippi (175)
- Brigham Young University (59)
- Singapore Management University (53)
- Al-Muthanna University (26)
- Universitas Indonesia (12)
-
- De La Salle University (11)
- Boise State University (8)
- Western Kentucky University (7)
- Claremont Colleges (5)
- Louisiana State University (5)
- University at Albany, State University of New York (5)
- Kennesaw State University (4)
- Liberty University (4)
- Marquette University (4)
- St. John Fisher University (4)
- Stephen F. Austin State University (4)
- Syracuse University (4)
- University of Arkansas, Fayetteville (4)
- University of Central Florida (4)
- Bentley University (3)
- Chapman University (3)
- Louisiana Tech University (3)
- Morehead State University (3)
- University of Dayton (3)
- University of Kentucky (3)
- University of New Hampshire (3)
- University of Texas at Arlington (3)
- Andrews University (2)
- Bryant University (2)
- Georgia Southern University (2)
- Keyword
-
- Manuals (14)
- Etc (10)
- Auditing (9)
- Accounting (8)
- American Institute of Certified Public Accountants. Auditing Standards Board; Minutes; Auditing -- Standards --United States (8)
-
- Finance (8)
- Financial statements (8)
- GAAP (8)
- Audit quality (7)
- Kentucky (6)
- Accountants -- Professional ethics (5)
- American Institute of Certified Public Accountants (5)
- Auditing -- Standards -- United States (5)
- Corporate governance (5)
- Social sciences (5)
- Business (4)
- Etc; Disclosure in accounting -- Handbooks (4)
- Ethics (4)
- Industrial management -- United States -- Evaluation; Auditing (4)
- Internal -- Standards -- United States (4)
- SEC (4)
- Account books (3)
- Accounting -- Standards -- United States; Auditing -- Standards -- United States (3)
- Auditor independence (3)
- Auditors (3)
- Business Administration, Accounting (3)
- Crisis (3)
- Financial reporting (3)
- Forecast precision (3)
- Fraud (3)
- Publication
-
- Research Collection School Of Accountancy (51)
- Journal of Undergraduate Research (50)
- Association Sections, Divisions, Boards, Teams (42)
- Industry Guides (AAGs), Risk Alerts, and Checklists (35)
- Guides, Handbooks and Manuals (26)
-
- Muthanna Journal of Administrative and Economics Sciences (26)
- Exposure Drafts, Comment Letters, and Statements of Position (22)
- Accounting Historians Journal (16)
- Accounting Historians Notebook (16)
- Faculty Publications (15)
- Jurnal Vokasi Indonesia (12)
- DLSU Business & Economics Review (11)
- AICPA Professional Standards (8)
- Accountancy Faculty Publications and Presentations (8)
- Honors Theses (6)
- Manuscript Collection Finding Aids (6)
- CMC Senior Theses (5)
- Accounting (4)
- Accounting Faculty Research and Publications (4)
- Electronic Theses and Dissertations (4)
- LSU Doctoral Dissertations (4)
- 2013 (3)
- Accounting Dissertations - Archive (3)
- Accounting Faculty Articles and Research (3)
- Accounting Faculty Publications (3)
- Doctoral Dissertations (3)
- Graduate Theses and Dissertations (3)
- Honors Theses and Capstones (3)
- The Review: A Journal of Undergraduate Student Research (3)
- Theses and Dissertations (3)
- Publication Type
- File Type
Articles 331 - 360 of 470
Full-Text Articles in Accounting
Tackling "Arithmophobia": Teaching How To Read, Understand, And Analyze Financial Statements, Paula J. Williams, Kris Anne Tobin, Eric Franklin, Robert J. Rhee
Tackling "Arithmophobia": Teaching How To Read, Understand, And Analyze Financial Statements, Paula J. Williams, Kris Anne Tobin, Eric Franklin, Robert J. Rhee
Faculty Scholarship
This discussion presents different ideas on how to teach accounting and practical finance to law students.
01. Accounting, University Of Central Oklahoma
01. Accounting, University Of Central Oklahoma
Oklahoma Research Day Abstracts
No abstract provided.
Fair Value Measurements And Earnings Management: Evidence From The Banking Industry, Xiaolu Xu
Fair Value Measurements And Earnings Management: Evidence From The Banking Industry, Xiaolu Xu
Accounting - Dissertations
I examine the association between fair value measurements and bank earnings management using financial data for a sample of U.S. bank holding companies from 2009 to 2012. I follow the methodology in Beatty et al. (2002) and find that banks reporting higher recurring basis fair values, especially level 2 fair values and banks reporting increased fair values are more likely to report small earnings increases both in the current year and one-year ahead after controlling for discretionary loan loss provisions, discretionary security gains and losses, and other bank-specific characteristics. By decomposing the fair values into different types, I find that …
Offering A 'Menu' Of Software And Case Study Options For The Group Project For Students Enrolled In The Introductory Ais Course: An Experimental Application Study, Ronald Premuroso, Tara Kirkham
Offering A 'Menu' Of Software And Case Study Options For The Group Project For Students Enrolled In The Introductory Ais Course: An Experimental Application Study, Ronald Premuroso, Tara Kirkham
Accounting and Finance Faculty Publications
Instructors teaching the introductory accounting information systems (AIS) course generally include some type of group project to reinforce the principles emphasized in this course. One of the challenges facing AIS instructors is which type(s) of group project(s) potentially improve the students’ overall course learning experience, while at the same time addressing future career student objectives. If the AIS instructor has a mix of students with such differing career goals when teaching the AIS course, it is important for the instructor to consider possibly offering a variety of project choices for the group project. We test offering a ‘menu’ of software …
2013-2014 Operating Budget, Morehead State University. Budget & Financial Planning Office.
2013-2014 Operating Budget, Morehead State University. Budget & Financial Planning Office.
Morehead State University Operating Budgets Archive
2013-2014 Operating Budget of Morehead State University.
Railroad Audits: Some Arrived Ahead Of Schedule, Kevin Feeney
Railroad Audits: Some Arrived Ahead Of Schedule, Kevin Feeney
Accounting Historians Journal
Through 1975, the shareholder annual reports of publicly- owned U.S. railroads were exempt from the Securities and Exchange Commission's accounting regulations, audit and disclosure rules because railroads were common carriers subject to the rules and regulations of the Interstate Commerce Commission (ICC). Publicly-owned Class railroads voluntary began to away from ICC-type towards GAAP-type accounting and disclosures in their shareholder reports just after World War II.1 This paper reviews early industry practices with respect to internal and external audits. Using a sample of major Class I railroads from 1946 to 1975, the paper shows: the extent to which certain railroads voluntarily …
Accounting Books Of The Imperial Waqfs (Charitable Endowments) In The Eastern Mediterranean (15th To 19th Centuries), Kayhan Orbay
Accounting Books Of The Imperial Waqfs (Charitable Endowments) In The Eastern Mediterranean (15th To 19th Centuries), Kayhan Orbay
Accounting Historians Journal
The history of accounting in the Eastern Mediterranean has not been adequately studied through its primary sources, despite the fact that the Turkish archives house an enormous amount of material for exploring accounting practices in the Ottoman Empire. Ottomanists used the account books as sources for Ottoman socioeconomic and institutional history. They analyzed, fully transliterated and published the account registers of the central treasury, the Istanbul shipyard and the waqf institutions. Nevertheless, accounting historians did not even show interest into published archival sources up until recent years. Owing to a few recent works that were based on the primary sources, …
Donaldson Brown (1885-1965): The Power Of An Individual And His Ideas Over Time, Dale L. Flesher, Gary John Previts
Donaldson Brown (1885-1965): The Power Of An Individual And His Ideas Over Time, Dale L. Flesher, Gary John Previts
Accounting Historians Journal
Donaldson Brown developed the expanded Return on Investment (ROI) measure, or DuPont formula, in 1914. However ROI was not Brown's only contribution to financial management. His dealer ten-day reporting system was widely and rapidly adopted throughout the auto industry. His ideas to support a variety of forecasting and planning techniques supported decentralized corporate management and his pricing processes were cutting-edge developments that others tried to emulate. Flexible budgeting at General Motors, frequently unrecognized, also was in place during his financial administration in the early 1920s. ROI remains Brown's most prominent contribution and the technique achieved status as a dominant approach …
Congratulations To The Academy Of Accounting Historians 2013 Award Recipients; Contents [2013, Vol. 40, No. 2]; Statement Of Policy [2013, Vol. 40, No. 2]; Guide For Manuscript Submission [2013, Vol. 40, No. 2]; Ethical Code Of Conduct For The Accounting Historians Journal [2013, Vol. 40, No. 2], Academy Of Accounting Historians
Congratulations To The Academy Of Accounting Historians 2013 Award Recipients; Contents [2013, Vol. 40, No. 2]; Statement Of Policy [2013, Vol. 40, No. 2]; Guide For Manuscript Submission [2013, Vol. 40, No. 2]; Ethical Code Of Conduct For The Accounting Historians Journal [2013, Vol. 40, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts,Ethical Code of Conduct for the Accounting Historians Journal.
Popular Accounting History: Evidence From Post-Enron Stories, Garry D. Carnegie, Christopher J. Napier
Popular Accounting History: Evidence From Post-Enron Stories, Garry D. Carnegie, Christopher J. Napier
Accounting Historians Journal
This study reviews the concept of popular history in the context of accounting history, drawing on evidence from post-Enron stories about corporate collapse and accounting and auditing failure. The study complements the work of Carnegie and Napier [2010], which focused on how professional accountants and their firms and organizations were portrayed in books about Enron and Arthur Andersen that were published during the period 2002 to 2005. These books can be characterized as popular histories, and the present paper illustrates how the scholarly work of academic accounting historians is given little attention by the authors of these post-Enron stories. It …
Relationship Between Religious Beliefs And The Accounting And Economic Practices Of A Society: Evidence From The Dead Sea Scrolls, David N. Herda, Stephen A. Reed, William F. Bowlin
Relationship Between Religious Beliefs And The Accounting And Economic Practices Of A Society: Evidence From The Dead Sea Scrolls, David N. Herda, Stephen A. Reed, William F. Bowlin
Accounting Historians Journal
This study explores the Dead Sea Scrolls to demonstrate how Essene socio-religious values shaped their accounting and economic practices during the late Second Temple period (ca. first century BCE to 70 CE). Our primary focus is on the accounting and commercial responsibilities of a leader within their community – the Examiner. We contend that certain sectarian accounting practices may be understood as ritual/religious ceremony and address the performative roles of the Essenes' accounting and business procedures in light of their purity laws and eschatological beliefs. Far from being antithetical to religious beliefs, we find that accounting actually enabled the better …
Salmagundi; Richard Brief's Contributions To Accounting Thought: Enlivening Accounting History, Robert Bloom
Salmagundi; Richard Brief's Contributions To Accounting Thought: Enlivening Accounting History, Robert Bloom
Accounting Historians Journal
This is a personal appreciation of Richard Brief, the accounting historian and professor, who died in 2013. Dick served as a member of my doctoral dissertation committee in 1975-1976. The author of a number of provocative articles on the evolution of accounting practice in the United States and abroad, he published in The Journal of Accounting Research, The Accounting Review, and Business History Review. Brief was well-known for editing numerous books on accounting history in the United States and abroad. Additionally, his papers on the application of statistics to accounting issues and financial statement ratios were forerunners in the mathematical …
Academy Of Accounting Historians: Application For 2014 Membership; Application For 2014 Membership; Contents [2013, Vol. 40, No. 2];, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2014 Membership; Application For 2014 Membership; Contents [2013, Vol. 40, No. 2];, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Historical Development Of The Financial Reporting Model For State And Local Governments In The United States From Late 1800s To 1999, Terry K. Patton, Paul D. Hutchison
Historical Development Of The Financial Reporting Model For State And Local Governments In The United States From Late 1800s To 1999, Terry K. Patton, Paul D. Hutchison
Accounting Historians Journal
This study examines the historical development of the financial reporting model for state and local governments in the United States from the late 1800s through the issuance by the Governmental Accounting Standards Board (GASB) of Statement No. 34 in 1999. This research shows how the current governmental reporting standard evolved over time to meet diverse user needs by presenting both government-wide and fund statements, and requiring three governmental operating statements with potentially three different measurement focuses: the Statement of Activities; the Statement of Revenues, Expenditures, and Changes in Fund Balances; and the Budgetary Comparison Schedule. Overall, this historical study provides …
2012-2013 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.
2012-2013 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.
Morehead State University Audit Reports
2012-2013 Audit Report for Morehead State University.
Academy Of Accounting Historians: Application For 2013 Membership; Application For 2013 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2013 Membership; Application For 2013 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Omnibus Statement On Auditing Standards, 2013; Statement On Auditing Standards No. 127, American Institute Of Certified Public Accountants. Auditing Standards Board
Omnibus Statement On Auditing Standards, 2013; Statement On Auditing Standards No. 127, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Railroad Investing And The Importance Of Financial Accounting Information In 1880s America, Joel E. Thompson
Railroad Investing And The Importance Of Financial Accounting Information In 1880s America, Joel E. Thompson
Accounting Historians Journal
This study has a two-fold purpose. First, it seeks to determine the importance of financial accounting information to railroad investors (and speculators) in 1880s America. Second, a further goal is to ascertain what financial accounting information was readily available for use by these investors. Based on a comprehensive search of books of the era, the 1880s were a time of expanding advice for railroad securities holders that required the use of financial accounting information. Furthermore, new information sources arose to help service investors' needs. Statistics by Goodsell and The Wall Street Journal were two such sources. This article reviews these …
Whiskey Tax Of 1791 And The Consequent Insurrection: A Wicked And Happy Tumult, Cynthia L. Krom, Stephanie Krom
Whiskey Tax Of 1791 And The Consequent Insurrection: A Wicked And Happy Tumult, Cynthia L. Krom, Stephanie Krom
Accounting Historians Journal
This paper examines the development of the Whiskey Tax of 1791 and its criticality in the funding of early federal government debt and operations. By considering some of the provisions of the tax and the collection and enforcement procedures, the financial and social impacts of the Whiskey Tax are clarified. Civil disobedience in resisting the tax and the Whiskey Rebellion of 1794 are explored in that context. Whether the Whiskey Tax effectively served as the first income tax is considered. Images of original record documents are included.
Salmagundi; Some Comments Concerning How A Medieval Friar Forever Changed Finance, Alan Sangster
Salmagundi; Some Comments Concerning How A Medieval Friar Forever Changed Finance, Alan Sangster
Accounting Historians Journal
No abstract provided.
Contents [2013, Vol. 40, No. 1]; Statement Of Policy [2013, Vol. 40, No. 1]; Guide For Manuscript Submission [2013, Vol. 40, No. 1], Academy Of Accounting Historians
Contents [2013, Vol. 40, No. 1]; Statement Of Policy [2013, Vol. 40, No. 1]; Guide For Manuscript Submission [2013, Vol. 40, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Aia's Special Bulletin Series And Its Early Guidance On Tax Issues Related To Depreciation, 1920-1929, Teresa Kay Lang, Jan Richard Heier
Aia's Special Bulletin Series And Its Early Guidance On Tax Issues Related To Depreciation, 1920-1929, Teresa Kay Lang, Jan Richard Heier
Accounting Historians Journal
When the final state ratified the 16th Amendment to the U.S. Constitution in 1913, levying taxes directly on individual incomes became a reality and opened up expanded taxation on businesses. For example, the supporting legislation allowed for the deduction of wear and tear on equipment as a business expense based on the service lives. Unfortunately for the tax preparer, there was no clear meaning of wear and tear and the interpretation of the of service lives in the legislation. With little or no guidance to CPA tax preparers and their clients, it was inevitable that Bureau of Internal Revenue examiners …
Accounting Historians Journal, 2013, Vol. 40, No. 2 [Whole Issue]
Accounting Historians Journal, 2013, Vol. 40, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Busy Boards, Cash Holdings And Corporate Liquidity: Evidence From Uk Panel Data, Valentina Tarkovska
Busy Boards, Cash Holdings And Corporate Liquidity: Evidence From Uk Panel Data, Valentina Tarkovska
Conference papers
This study examines the effect of board busyness on corporate cash holdings. We offer new insights by evaluating two conflicting views regarding the quality of service that busy directors provide to corporate boards and their impact on decision making. One view is that directors who simultaneously serve on multiple boards improve board decision making ability as they have better experience and bu siness connections (reputational effect).The opposite view is that directors with multiple seats are “too busy to mind the business”, which creates serious agency problems and leads into suboptimal corporate decisions(busyness effect). We analyse a large sample of UK …
Detecting Deception In Client Inquiries, D. Kip Holderness Jr.
Detecting Deception In Client Inquiries, D. Kip Holderness Jr.
2013
Auditors frequently gather information by conducting client inquiries (Bennett and Hatfield 2013; Hirst and Koonce 1996; Trompeter and Wright 2010). When clients are attempting to hide frauds and irregularities, auditors need to be alert during inquiries to verbal and nonverbal cues emanating from clients that might be indicative of intentional deception. This dissertation consists of two studies investigating the detection of deception in client inquiries. The first study provides a summary of extant literature examining deception detection, with an emphasis on those studies that have implications for client inquiries. I propose several avenues for future research that will contribute to …
The Influence Of R&D Investment And Dividend Payment Tax Incentives On Corporate Dividend Policy, Mary Catherine Cleaveland
The Influence Of R&D Investment And Dividend Payment Tax Incentives On Corporate Dividend Policy, Mary Catherine Cleaveland
Faculty Articles
Although much research on corporate dividend policy exists, the evidence is far from conclusive. Understanding how dividend taxes affect firm-level decisions is crucial to evaluating dividend imputation credits which provide shareholder-level tax credits for dividends received or decreased shareholder-level dividend tax rates, which reduce the double taxation of dividends. Using changes in New Zealand and Australia's tax regimes, this paper provides new insight into the corporate dividend policy views. The results support the double taxation and tax irrelevance corporate dividend policy views in dividend-paying firms operating in a tax regime with dividend imputation and capital gains taxes. By documenting a …
The Use Of Management Control Systems To Formulate And Implement Csr Strategy: A Levers Of Control Perspective, Diane-Laure Arjaliès, Julia Mundy
The Use Of Management Control Systems To Formulate And Implement Csr Strategy: A Levers Of Control Perspective, Diane-Laure Arjaliès, Julia Mundy
Business Publications
Little is known about the role of management control systems (MCS) in managing the strategic processes that underpin Corporate Social Responsibility (CSR). To enhance our understanding of this phenomenon, this study employs Simons’ (1995) levers of control framework to explore how organizations leverage MCS in different ways in order to drive strategic renewal and trigger organizational change while simultaneously supporting society’s broader sustainability agenda. Drawing on data gathered from France’s largest listed companies – members of the CAC 40 – we provide insights into the structures and processes that companies employ to design, implement and monitor their CSR strategy. In …
State Antitakeover Laws And Voluntary Disclosure, Yijiang Zhao, Arthur Allen, Iftekhar Hasan
State Antitakeover Laws And Voluntary Disclosure, Yijiang Zhao, Arthur Allen, Iftekhar Hasan
School of Accountancy: Faculty Publications
We test the relationship between takeover protection and voluntary disclosure in a setting of antitakeover laws in a firm’s state of incorporation. After correcting for the endogeneity of firms’ incorporation choices, we find that firms incorporated in states with more antitakeover laws have higher levels of voluntary disclosure and stock market liquidity. Further tests do not support shareholder demands being the driving force for this association. Our findings are consistent with takeover protection and poor disclosure serving as substitute mechanisms for deterring takeovers. Therefore, as antitakeover statutes mitigate takeover threats, they enhance managers’ incentives to disclose more in order to …
The Effects Of Procedural Injustice, Rebecca B. Martin
The Effects Of Procedural Injustice, Rebecca B. Martin
Doctoral Dissertations
The purpose of this dissertation is to test for the existence of procedural injustice (PIJ) in the audit environment and its effect on junior auditor's reporting of time and level of skeptical action. This dissertation theorizes that the conflicting forces between junior auditors' ethical beliefs, formal firm policies forbidding the underreporting of chargeable time (URT), and implicit encouragement from managers to engage in URT result in a unique aspect of the audit environment, PIJ, because entry-level auditors perceive these conflicting beliefs and messages as unfair. In this study, PIJ is defined as the inverse of procedural justice, which is the …
An Exploration Of The Associations Among Corporate Sustainability Performance, Corporate Governance, And Corporate Financial Performance, Wenxiang Lu
Accounting Dissertations - Archive
This study examines the relationship between corporate governance and corporate sustainability performance (CSP), the relationship between corporate sustainability performance and corporate financial performance (CFP), and whether corporate governance moderates the CSP-CFP relationship. Corporate governance plays an important role in monitoring and counselling management's decision making including strategic sustainability investing. The study analyzes a sample of over 400 of the largest U.S. companies to examine corporate sustainability performance and corporate governance jointly. Four attributes of boards of directors are examined: board size, board independence, CEO duality, and female directors. The results show that all four board attributes are positively associated with …