Open Access. Powered by Scholars. Published by Universities.®

Accounting Commons™

Open Access. Powered by Scholars. Published by Universities.®

2013

Discipline
Institution
Keyword
Publication
Publication Type
File Type

Articles 61 - 90 of 470

Full-Text Articles in Accounting

The Sarbanes-Oxley Act Of 2002: Impact On Auditor Switching And Quality Of Audit Effort, Shannon Detling, Dr. F. Greg Burton Oct 2013

The Sarbanes-Oxley Act Of 2002: Impact On Auditor Switching And Quality Of Audit Effort, Shannon Detling, Dr. F. Greg Burton

Journal of Undergraduate Research

In the early 21st century, public confidence in corporate America faltered considerably following the demise of Enron, Inc., Arthur Andersen, LLP and other businesses. The United States government responded to the outbreak of corporate scandals with several legislative actions. The main thrust of legislative effort was the creation of the Sarbanes-Oxley Act of 2002 (SOX).

Go to article

Sab 101 And The Quality Of Earnings, Kevin Rasmussen, Dr. Theodore Christensen Oct 2013

Sab 101 And The Quality Of Earnings, Kevin Rasmussen, Dr. Theodore Christensen

Journal of Undergraduate Research

On December 3, 1999 the Securities and Exchange Commission (SEC) issued an important accounting regulation, Staff Accounting Bulletin 101 (SAB 101), in response to concerns that many publicly traded companies were recognizing revenues inappropriately. Prior to the release of SAB 101 many investors and Wall Street analysts suspected that companies had the ability to manipulate their reported earnings numbers by inflating their sales figures. This new regulation is a direct signal that the SEC felt companies were too liberal in their policies for recording revenues since the purpose of SAB 101 is to provide clear instructions and restrictions on when …

Go to article

Clagett, John Gay, 1818-1899 (Mss 481), Manuscripts & Folklife Archives Oct 2013

Clagett, John Gay, 1818-1899 (Mss 481), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Collection 481. Account book of John Gay Clagett, Rough Springs, Grayson County, Kentucky, primarily for sales of agricultural products. Includes business correspondence and loose items found therein.

Go to article

Fairview Cemetery - Bowling Green, Kentucky (Sc 2771), Manuscripts & Folklife Archives Oct 2013

Fairview Cemetery - Bowling Green, Kentucky (Sc 2771), Manuscripts & Folklife Archives

Manuscript Collection Finding Aids

Finding aid only for Manuscripts Small Collection 2771. Cash book of Fairview Cemetery, Bowling Green, Kentucky, recording payments for labor and other operating expenses.

Go to article

Ole Miss Accountant – Fall 2013, University Of Mississippi. School Of Accountancy Oct 2013

Ole Miss Accountant – Fall 2013, University Of Mississippi. School Of Accountancy

Ole Miss Accountant

Cover story: School’s three programs rise to best in SEC

Go to article

Minutes Business Meeting Academy Of Accounting Historians At The 2013 Annual Conference Of The American Accounting Association Hilton Anaheim Hotel, Anaheim, California Room: 4th Floor, San Clemente August 4, 2013 7:00 – 8:00 Pm, Stephanie D. Moussalli Oct 2013

Minutes Business Meeting Academy Of Accounting Historians At The 2013 Annual Conference Of The American Accounting Association Hilton Anaheim Hotel, Anaheim, California Room: 4th Floor, San Clemente August 4, 2013 7:00 – 8:00 Pm, Stephanie D. Moussalli

Accounting Historians Notebook

The meeting convened at 7:00 PM

Go to article

Academy Holds 40th Anniversary Conference, Academy Of Accounting Historians Oct 2013

Academy Holds 40th Anniversary Conference, Academy Of Accounting Historians

Accounting Historians Notebook

The Academy of Accounting Historians held its 40th anniversary Conference on October 17-19, 2013 in Sage Hall at the University of Wisconsin Campus in Oshkosh, Wisconsin.

Go to article

Mccollum-Oldroyd Receives 2013 Hourglass Award; Carduff Selected As 2013 Vangermeersch Manuscript Award; Walker Selected As 2013 Thomas J. Burns Biographical Research Award Recipient; 2013 Margit F. And Hanns Martin Schoenfeld Scholarship Goes To Heathcote; 2013 Alfred R. Roberts Memorial Research Award Presented To Lazdowski; Team Wins 2013 Innovation In Accounting History Education Award; Moussalli Wins 2013 Barbara D. Merino Award For Excellence In Accounting History Publication Oct 2013

Mccollum-Oldroyd Receives 2013 Hourglass Award; Carduff Selected As 2013 Vangermeersch Manuscript Award; Walker Selected As 2013 Thomas J. Burns Biographical Research Award Recipient; 2013 Margit F. And Hanns Martin Schoenfeld Scholarship Goes To Heathcote; 2013 Alfred R. Roberts Memorial Research Award Presented To Lazdowski; Team Wins 2013 Innovation In Accounting History Education Award; Moussalli Wins 2013 Barbara D. Merino Award For Excellence In Accounting History Publication

Accounting Historians Notebook

Academy of Accounting Historians awards

Go to article

President’S Message, Joann Noe Cross Oct 2013

President’S Message, Joann Noe Cross

Accounting Historians Notebook

I have been rather remiss in keeping you, our members, informed about the activities of the Academy, but I will try to remedy that now.

Go to article

Voices Of Experience Series: An Interview With Dale Flesher, Ph.D., Cpa, Dale L. Flesher, Donald L. Ariail Oct 2013

Voices Of Experience Series: An Interview With Dale Flesher, Ph.D., Cpa, Dale L. Flesher, Donald L. Ariail

Accounting Historians Notebook

Dale Flesher is the second contributor to the Voices of Experience Series.

Go to article

A Summary Of Ten Years Of Pcaob Research: What Have We Learned, John Abernathy, Michael Barnes, Chad Stefaniak Oct 2013

A Summary Of Ten Years Of Pcaob Research: What Have We Learned, John Abernathy, Michael Barnes, Chad Stefaniak

Faculty Articles

For the past 10 years, the Public Company Accounting Oversight Board (PCAOB) has operated as an independent overseer of public company audits. Over 70 percent of PCAOB studies have been published since 2010, evidencing the increasing relevance of PCAOB-related research in recent years. Our paper reviews the existing literature on the PCAOB's four primary functions – registration, standard-setting, inspections, and enforcement. In particular, we examine PCAOB registration trends and evaluate the effects of PCAOB registration requirements on the issuer audit market, as well as discuss the relative costs and benefits (e.g., auditor behavior changes, improvements in audit quality, auditor perceptions) …

Go to article

Human Economic Choice As Costly Information Processing, John Dickhaut, Vernon L. Smith, Baohua Xin, Aldo Rustichini Oct 2013

Human Economic Choice As Costly Information Processing, John Dickhaut, Vernon L. Smith, Baohua Xin, Aldo Rustichini

Accounting Faculty Articles and Research

We develop and test a model that provides a unified account of the neural processes underlying behavior in a classical economic choice task. The model describes in a stylized way brain processes engaged in evaluating information provided by the experimental stimuli, and produces a consistent account of several important features of the decision process in different environments: e.g., when the probability is specified or not (ambiguous choices). These features include the choices made, the time to decide, the error rate in choice, and the patterns of neural activation. The model predicts that the further two stimuli are from each other …

Go to article

New Publications Committee Created, Joann Noe Cross Oct 2013

New Publications Committee Created, Joann Noe Cross

Accounting Historians Notebook

The Executive Committee of your Academy has created a new committee to monitor and assist editors in addressing the thorny problems they encounter (outside of who to publish).

Go to article

Additional Photos From 40th Anniversary Conference; Coffman And Jensen Receive Life Membership, Edward N. Coffman Oct 2013

Additional Photos From 40th Anniversary Conference; Coffman And Jensen Receive Life Membership, Edward N. Coffman

Accounting Historians Notebook

Edward N. Coffman, past President of the Academy and former Editor of the Accounting Historians Journal has been a long term supporter of Academy events and activities. Daniel L. Jensen, is a past President of the Academy of Accounting Historians, and has served in the past two decades as the academic administrator for The Accounting Hall of Fame at The Ohio State University.

Go to article

Accounting Historians Notebook, 2013, Vol. 36, No. 2 (October) [Whole Issue] Oct 2013

Accounting Historians Notebook, 2013, Vol. 36, No. 2 (October) [Whole Issue]

Accounting Historians Notebook

October issue

Go to article

Iii Balkans And Middle East Countries Accounting And Accounting History Conference And Iii International Conference On Luca Pacioli In Accounting History June 19-22 2013 İstanbul - Turkey Two Oct 2013

Iii Balkans And Middle East Countries Accounting And Accounting History Conference And Iii International Conference On Luca Pacioli In Accounting History June 19-22 2013 İstanbul - Turkey Two

Accounting Historians Notebook

40th Anniversary Celebration Cake of the Academy: From left to right; Prof. Remzi Örten, Prof. Oktay Güvemli, Ender Şenol (Kocaeli ICCPA), Yahya Arıkan, (İstanbul ICCPA), Jim McKinney (USA), Massimo Sargiacomo (Italy), Barbara Merino (USA), Stephen Walker (England), Rashidat Oladepo (Nigeria) Group picture

Go to article

The "Play-Out" Effect And Preference Reversals: Evidence For Noisy Maximization, Joyce E. Berg, John Dickhaut, Thomas A. Rietz Oct 2013

The "Play-Out" Effect And Preference Reversals: Evidence For Noisy Maximization, Joyce E. Berg, John Dickhaut, Thomas A. Rietz

Accounting Faculty Articles and Research

In this paper, we document a "play-out" effect in preference reversal experiments. We compare data where preferences are elicited using (1) purely hypothetical gambles, (2) played-out, but unpaid gambles and (3) played-out gambles with truth-revealing monetary payments. We ask whether a model of stable preferences with random errors (e.g., expected utility with errors) can explain the data. The model is strongly rejected in data collected using purely hypothetical gambles. However, simply playing-out the gambles, even in the absence of payments, shifts the data pattern so that noisy maximization is no longer rejected. Inducing risk preferences using a lottery procedure, using …

Go to article

The Moderating Effects Of The Ethicality On Both Morality And Religiosity Concerning The Likelihood Of Tax Evasion, Fred Coleman Oct 2013

The Moderating Effects Of The Ethicality On Both Morality And Religiosity Concerning The Likelihood Of Tax Evasion, Fred Coleman

Doctoral Dissertations

The Internal Revenue Service (IRS) defines the estimate of the difference between the federal income tax due each year and the amount voluntarily and timely paid as the "tax gap". In 1981, the Service reports a tax gap of 81.5 billion dollars. In 2006, the most recent IRS data indicates that the tax gap has risen to 345 billion dollars which suggests that tax evasion in the United States remains a growing concern for the federal government. Although various economic and nonpecuniary theories have been developed to investigate tax noncompliance, Jackson and Milliron (1986) and Cruz et al. (2000) suggest …

Go to article

Leverage Buy-Out Case Study, Binh Duc Nguyen Oct 2013

Leverage Buy-Out Case Study, Binh Duc Nguyen

Honors Theses and Capstones

No abstract provided.

Go to article

Women In The Workforce: An In-Depth Analysis Of Gender Roles And Compensation Inequity In The Modern Workplace, Rebecca L. Ziman Oct 2013

Women In The Workforce: An In-Depth Analysis Of Gender Roles And Compensation Inequity In The Modern Workplace, Rebecca L. Ziman

Honors Theses and Capstones

This paper explores the increase in participation and education of American women in the workforce with a special focus on women in business and accounting roles. The paper then goes on to discuss the wage gap between genders, how to remedy inequality in the workplace, and highlights several reasons why pursing a solution to gender inequality is beneficial for both the employee and the company.

Go to article

The Effect Of Fair Value Versus Historical Cost Reporting Model On Analyst Forecast Accuracy, Lihong Liang, Edward J. Riedl Oct 2013

The Effect Of Fair Value Versus Historical Cost Reporting Model On Analyst Forecast Accuracy, Lihong Liang, Edward J. Riedl

Accounting - All Scholarship

This paper examines how the reporting model for a firm’s operating assets affects analyst forecast accuracy. We contrast UK and US investment property firms having real estate as their primary operating asset, exploiting that UK (US) firms report these assets at fair value (historical cost). We assess the accuracy of a balance sheet-based forecast (net asset value, or NAV) and an income statement-based forecast (earnings-per-share, or EPS). We predict and find higher NAV forecast accuracy for UK relative to US firms, consistent with the fair value reporting model revealing private information that is incorporated into analysts’ balance sheet forecasts. We …

Go to article

Stock Liquidity And The Pricing Of Earnings: A Comparison Of China’S Floating And Non-Floating Shares, Lou Fang, Jiwei Wang, Hongqi Yuan Oct 2013

Stock Liquidity And The Pricing Of Earnings: A Comparison Of China’S Floating And Non-Floating Shares, Lou Fang, Jiwei Wang, Hongqi Yuan

Research Collection School Of Accountancy

The reform to convert non-floating shares to floating in China provides a setting in which shares are subject to different liquidity constraint. We show that the severity of this constraint is inversely related to the extent to which earnings information is reflected in the share prices. Specifically, before the reform, the transfer prices of non-floating shares reflect much less earnings information than the market prices of floating shares. After the reform, however, both types of transfer reflect more earnings information, although the weights are still less than that found in the market prices. Thus, China's unique setting shows that share …

Go to article

Capability Deployment In Crisis Response To Asia Tsunami Disaster, Gary Pan Oct 2013

Capability Deployment In Crisis Response To Asia Tsunami Disaster, Gary Pan

Research Collection School Of Accountancy

The case covers the Asian tsumani in 2004 and the management of the crisis relief operations. The United Nations proposed a regional coordination centre in Singapore to coordinate all relief activities in the region. Singapore was considered the ideal candidate to coordinate the relief activities, due to its proximity to a number of tsunami-hit countries, her well-developed communications and logistics networks, and her status as a medical hub in the region.

Go to article

Digital Firms Can Be A Taxing Problem For Govts, Yee Loong Sum Oct 2013

Digital Firms Can Be A Taxing Problem For Govts, Yee Loong Sum

Research Collection School Of Accountancy

No abstract provided.

Go to article

Capability Deployment In Crisis: Response To Asian Tsunami Disaster, Gary Pan Oct 2013

Capability Deployment In Crisis: Response To Asian Tsunami Disaster, Gary Pan

Research Collection School Of Accountancy

On 26 December 2004, an earthquake occurred under the Indian Ocean, 250 km northwest of the Indonesian island of Sumatra. According to the U.S. geological survey, the magnitude of the earthquake measured 9.0 on the Richter scale and the immense energy released from the earthquake triggered a series of tsunamis traveling at more than 600 km/h. The tsunami devastated the coastline of 13 countries, leaving more than 280,000 people dead and millions homeless. Soon after the disaster, the United Nations and the international community responded quickly with crisis relief operations for the nations affected. Unfortunately, these relief efforts soon ran …

Go to article

Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Exective Committee, To Daniel Werfel, Acting Commissioner, Internal Revenue Service, Re: Revenue Ruling 99-6 Related To The Conversion Of Partnerships To Disregarded Entities., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee Oct 2013

Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Exective Committee, To Daniel Werfel, Acting Commissioner, Internal Revenue Service, Re: Revenue Ruling 99-6 Related To The Conversion Of Partnerships To Disregarded Entities., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Go to article

Variable Interest Entity Disclosure A Look At Financial Firms And The Disclosure Of Vie’S, Brandon Seiter, Dr. Kay Stice Sep 2013

Variable Interest Entity Disclosure A Look At Financial Firms And The Disclosure Of Vie’S, Brandon Seiter, Dr. Kay Stice

Journal of Undergraduate Research

In 2002 the FASB, which sets all accounting standards for US publicly traded companies, met with its international counterpart the IASB in what is know as the Norwalk Agreement. The two organizations released a joint statement announcing their intentions to create a project that would converge the two accounting standards. It was my goal to understand how the convergence process was coming along. Originally I planned to look at foreign companies’ 20-F forms, a reconciliation from their foreign GAAP to US GAAP. Unfortunately as I started looking at several 20-F forms I realized that only recently have companies adopted IFRS …

Go to article

How Background And Text Colors Affect Consumers Perceptions Of Trust In An Ecommerce Environment, Greg Moody, Dr. Paul Benjamin Lowry Sep 2013

How Background And Text Colors Affect Consumers Perceptions Of Trust In An Ecommerce Environment, Greg Moody, Dr. Paul Benjamin Lowry

Journal of Undergraduate Research

As e-business grows, it becomes imperative that businesses create usable, aesthetically pleasing websites to increase user satisfaction and transactions. Several disciplines have researched the effects of color on people, but only limited research has examined the effects of color use in websites. This paper provides direction for researchers and practitioners in designing websites that correctly implement color. First, we review color research from the disciplines of physiology, psychology, marketing, and sociology. Next, we discuss some of the current practitioner guidelines for website color use and then integrate existing theoretical color research into a theoretical model for use in guiding future …

Go to article

Variable Interest Entity Disclosure A Look At Financial Firms And The Disclosure Of Vie’S, Brandon Seiter, Dr. Kay Stice Sep 2013

Variable Interest Entity Disclosure A Look At Financial Firms And The Disclosure Of Vie’S, Brandon Seiter, Dr. Kay Stice

Journal of Undergraduate Research

In 2002 the FASB, which sets all accounting standards for US publicly traded companies, met with its international counterpart the IASB in what is know as the Norwalk Agreement. The two organizations released a joint statement announcing their intentions to create a project that would converge the two accounting standards. It was my goal to understand how the convergence process was coming along. Originally I planned to look at foreign companies’ 20-F forms, a reconciliation from their foreign GAAP to US GAAP. Unfortunately as I started looking at several 20-F forms I realized that only recently have companies adopted IFRS …

Go to article

The Effect Of Color Contrast On Consumer Trust In An E-Commerce Setting, Taylor Wells, Dr. Paul Benjamin Lowry Sep 2013

The Effect Of Color Contrast On Consumer Trust In An E-Commerce Setting, Taylor Wells, Dr. Paul Benjamin Lowry

Journal of Undergraduate Research

As e-business is becoming an increasingly important part of the world economy, businesses are looking for methods and strategies to increase visitation to their websites and more importantly positively affect purchase intentions. One strategy for increasing purchase intention that has been found effective is to increase consumer trust with websites; websites that generate higher levels of consumer trust tend to have higher hit rates and purchase. Although trust is a complex and multidimensional construct, one study has suggested that color can have an effect on trust with websites (Kim & Moon, 1998). To further understand this phenomenon, the relationship between …

Go to article

First Prev Next Last