Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Corporate Finance (58)
- Business Administration, Management, and Operations (49)
- Education (45)
- Finance and Financial Management (42)
- Taxation (39)
-
- Social and Behavioral Sciences (23)
- Business Analytics (22)
- Arts Management (21)
- Educational Administration and Supervision (21)
- Insurance (21)
- Tourism and Travel (20)
- Business Law, Public Responsibility, and Ethics (18)
- Higher Education (18)
- Nonprofit Administration and Management (11)
- Arts and Humanities (9)
- Asian Studies (8)
- History (8)
- Human Resources Management (8)
- International and Area Studies (8)
- Management Sciences and Quantitative Methods (7)
- Entrepreneurial and Small Business Operations (6)
- United States History (6)
- Economics (5)
- Educational Methods (5)
- International Business (4)
- Law (4)
- Management Information Systems (4)
- Other Education (4)
- Institution
-
- University of Mississippi (105)
- Singapore Management University (56)
- Selected Works (53)
- Universitas Indonesia (20)
- Walden University (14)
-
- University of Arkansas, Fayetteville (10)
- Western Kentucky University (8)
- City University of New York (CUNY) (7)
- Edith Cowan University (7)
- Montclair State University (6)
- The British University in Egypt (6)
- Kennesaw State University (5)
- University of Central Florida (5)
- Boise State University (4)
- Florida International University (4)
- Georgia Southern University (4)
- Marquette University (4)
- University of Kentucky (4)
- University of New Hampshire (4)
- University of Tennessee, Knoxville (4)
- Bryant University (3)
- Morehead State University (3)
- Stephen F. Austin State University (3)
- The University of Southern Mississippi (3)
- University of New Haven (3)
- University of South Carolina (3)
- University of Texas at El Paso (3)
- Utah State University (3)
- Andrews University (2)
- Bridgewater State University (2)
- Keyword
-
- Accounting (29)
- Finance (11)
- Fraud (8)
- American Institute of Certified Public Accountants. Auditing Standards Board; Minutes; Auditing -- Standards --United States (7)
- Auditing (7)
-
- IFRS (7)
- Risk (7)
- Accountants -- Professional ethics (6)
- American Institute of Certified Public Accountants (6)
- Corporate governance (6)
- Financial reporting (6)
- Kentucky (6)
- Management (6)
- Sustainability (6)
- Audit quality (5)
- Earnings management (5)
- Manuals (5)
- Voluntary disclosure (5)
- Accountancy (4)
- Audit (4)
- Corporate Social Responsibility (4)
- Corporate social responsibility (4)
- Etc (4)
- Experiential learning (4)
- Singapore (4)
- Small business (4)
- Taxation (4)
- Account books (3)
- Accounting -- Quality control -- Standards (3)
- Accounting -- Standards -- United States; Auditing -- Standards -- United States (3)
- Publication
-
- Research Collection School Of Accountancy (54)
- Accounting Historians Notebook (25)
- Industry Guides (AAGs), Risk Alerts, and Checklists (22)
- Jurnal Vokasi Indonesia (20)
- Honors Theses (19)
-
- Shyam Sunder (19)
- Exposure Drafts, Comment Letters, and Statements of Position (14)
- Walden Dissertations and Doctoral Studies (14)
- AICPA Professional Standards (12)
- Association Sections, Divisions, Boards, Teams (11)
- Accounting Faculty Publications (6)
- Accounting Undergraduate Honors Theses (6)
- Business Administration (6)
- Department of Accounting and Finance Faculty Scholarship and Creative Works (6)
- Dissertations, Theses, and Capstone Projects (6)
- Gordon Potter (6)
- Manuscript Collection Finding Aids (6)
- Electronic Theses and Dissertations (5)
- Faculty Publications (5)
- Accountancy Faculty Publications and Presentations (4)
- Accounting Faculty Research and Publications (4)
- Chancellor’s Honors Program Projects (4)
- FIU Electronic Theses and Dissertations (4)
- Honors College Theses (4)
- Honors Theses and Capstones (4)
- Accounting Trends and Techniques (3)
- Deborah Archambeault (3)
- Graduate Theses and Dissertations (3)
- Guides, Handbooks and Manuals (3)
- Marilyn Fischer (3)
- Publication Type
- File Type
Articles 31 - 60 of 425
Full-Text Articles in Accounting
Audit Committees And Financial Reporting Quality In Singapore, Yuanto Kusnadi, Kwong Sin Leong, Themin Suwardy, Jiwei Wang
Audit Committees And Financial Reporting Quality In Singapore, Yuanto Kusnadi, Kwong Sin Leong, Themin Suwardy, Jiwei Wang
Research Collection School Of Accountancy
We examine three characteristics (independence, expertise, and overlapping membership) of audit committees and their impact on the financial reporting quality for Singapore-listed companies. The main finding is that financial reporting quality will be higher if audit committees have mixed expertise in accounting, finance, and/or supervisory. In addition, we do not find evidence that incremental independence of audit committees enhances financial reporting quality because audit committees already consist of a majority of independent directors. Finally, we fail to find any impact of overlapping membership on audit and remuneration committees on financial reporting quality. Overall, the results have policy implications on improving …
The Effect Of Corporate Tax Avoidance On The Cost Of Equity, Beng Wee Goh, Jimmy Lee, Chee Yeow Lim, Terry J. Shevlin
The Effect Of Corporate Tax Avoidance On The Cost Of Equity, Beng Wee Goh, Jimmy Lee, Chee Yeow Lim, Terry J. Shevlin
Research Collection School Of Accountancy
Based on Lambert, Leuz, and Verrecchia (2007)'s derivation of the cost of equity capital in terms of expected cash flows, we generate a testable hypothesis that relates tax avoidance to a firm's cost of equity capital. Using three broad measures of tax avoidance-book-tax differences, permanent book-tax differences, and long-run cash effective tax rates-to test our hypothesis, we find that the cost of equity is lower for tax-avoiding firms. This effect is stronger for firms with better outside monitoring, firms that likely realize higher marginal benefits from tax savings, and firms with higher information quality. Overall, our results suggest that equity …
Relation Between Auditor Quality And Corporate Tax Aggressiveness: Implications Of Cross-Country Institutional Differences, Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo
Relation Between Auditor Quality And Corporate Tax Aggressiveness: Implications Of Cross-Country Institutional Differences, Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo
Research Collection School Of Accountancy
Using an international sample of firms from 31 countries, we study the relation between auditor quality and corporate tax aggressiveness. Employing an indicator variable for tax aggressiveness when the firm's corporate tax avoidance measure is within the top quintile of each country-industry combination, we find strong evidence that auditor quality is negatively associated with the likelihood of tax aggressiveness, even after controlling for other institutional determinants such as home-country tax system characteristics. We also find that the negative relation between auditor quality and the likelihood of tax aggressiveness is more pronounced in countries where investor protection is stronger, auditor litigation …
Major Government Customers And Loan Contract Terms, Daniel Cohen, Bin Li, Ningzhong Li, Yun Lou
Major Government Customers And Loan Contract Terms, Daniel Cohen, Bin Li, Ningzhong Li, Yun Lou
Research Collection School Of Accountancy
This study examines how a firm’s business relationship with the U.S. government, in particular, sales to the government, impacts its loan contract terms and how the effect is different from that of major corporate customers. We find that firms with major government customers have a lower number of covenants and are less likely to have performance pricing provisions in their loan contracts than other firms, whereas major corporate customers do not have such impacts. We do not find evidence that major government customers affect the supplier firm’s loan spread, security, or maturity. We conjecture that lenders benefit from the strict …
Identifying Factors Related To Nonprofit Success Through The Use Of A Multidimensional Approach, Kendall M. Hayes
Identifying Factors Related To Nonprofit Success Through The Use Of A Multidimensional Approach, Kendall M. Hayes
Selected Honors Theses
Nonprofit success is a complex and inconclusive term. Rather than attempting to define nonprofit success, this thesis seeks to identify factors attributed to organizational effectiveness. Support for the credibility of these factors is derived from a review of literature and an interview with the CEO of an acclaimed successful nonprofit. The balanced scorecard is referenced as a multidimensional approach to structuring and evaluating organizational effectiveness. Factors within these perspectives and those mentioned in an interview with the CEO have been analyzed and identified for the use of nonprofit personnel or entrepreneurs.
Revenue Recognition, November 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Revenue Recognition, November 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
People Centric Governance Model: Conceptualizing The Pillars Of Significance, Zaleha Othman, Rob Melville
People Centric Governance Model: Conceptualizing The Pillars Of Significance, Zaleha Othman, Rob Melville
The Qualitative Report
This article explores corporate governance issue from the perspective of peoples’ governance. Using qualitative research approach, specifically, a grounded theory method, the paper explores the role of the pillar of significance in corporate governance practices. Interview was used as primary data, although document was also analysed. Analysis of the data revealed people centric governance is essential. Findings suggest that there are several pillar of significance in the corporations that provide strength to the corporate governance practices. Emerging theory suggests that the core of corporate governance lies on the people rather that the structure. The finding is useful as it impacted …
The Impact Of Technology-Based Instruction In Undergraduate Tax Courses, Stephen M. Miller
The Impact Of Technology-Based Instruction In Undergraduate Tax Courses, Stephen M. Miller
Southwestern Business Administration Teaching Conference
Mobile technology-savvy, techno-hungry post-millennial students’ needs for a different approach to learning, and the positive impact of technology-based instruction have been extensively discussed in academic literature over a number of years. Classroom response systems (CRS), presentation software, and tax return preparation software are positively regarded by students and instructors alike, dependent upon the mode of use.
Fall Meeting Of The Council Of The American Institute Of Certified Public Accountants, October 23-25, 2016, Orlando, Florida, Volume 2, American Institute Of Certified Public Accountants. Council
Fall Meeting Of The Council Of The American Institute Of Certified Public Accountants, October 23-25, 2016, Orlando, Florida, Volume 2, American Institute Of Certified Public Accountants. Council
Association Sections, Divisions, Boards, Teams
No abstract provided.
Fall Meeting Of The Council Of The American Institute Of Certified Public Accountants, October 23-25, 2016, Orlando, Florida, Volume 1, American Institute Of Certified Public Accountants. Council
Fall Meeting Of The Council Of The American Institute Of Certified Public Accountants, October 23-25, 2016, Orlando, Florida, Volume 1, American Institute Of Certified Public Accountants. Council
Association Sections, Divisions, Boards, Teams
No abstract provided.
What Is Better Accounting?, Shyam Sunder
What Is Better Accounting?, Shyam Sunder
Auditing Standards Board (Asb), October 17-20, 2016, Meeting Agenda, Atlanta, Ga, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb), October 17-20, 2016, Meeting Agenda, Atlanta, Ga, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting Highlights, October 17-20, 2016, Atlanta, Ga, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting Highlights, October 17-20, 2016, Atlanta, Ga, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Point Pleasant Store - Ohio County, Kentucky (Mss 594), Manuscripts & Folklife Archives
Point Pleasant Store - Ohio County, Kentucky (Mss 594), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Collection 594. Ledger books containing transactions from the Point Pleasant Store in Ohio County, Kentucky. Because of this store’s location on the Green River, ledgers also include information about shipment of tobacco from that site. Also includes wages for labor performed for the store owner.
The Impact Of Supervisory Monitoring On High-End Retail Sales Productivity, Rajiv D. Banker, Seok-Young Lee, Gordon S. Potter, Dhinu Srinivasan
The Impact Of Supervisory Monitoring On High-End Retail Sales Productivity, Rajiv D. Banker, Seok-Young Lee, Gordon S. Potter, Dhinu Srinivasan
Gordon Potter
Based on a two-stage analysis of a panel of data on 12 outlets of a high-end retailer for 24 months, we investigate how the level of supervisory monitoring affects retail sales productivity. In the first stage, we use Data Envelopment Analysis (DEA) to compute the relative productivity of retail outlets in using their labor and capital resources to generate store sales. In the second stage, we regress the logarithm of DEA scores on contextual variables to obtain consistent estimators of the impact of contextual variables on productivity (Banker and Natarajan in Operation Research 56:48-58, 2008). Contrary to agency theoretic prediction …
An Empirical Analysis Of Manufacturing Overhead Cost Drivers, Rajiv D. Banker, Gordon S. Potter, Roger G. Schroeder
An Empirical Analysis Of Manufacturing Overhead Cost Drivers, Rajiv D. Banker, Gordon S. Potter, Roger G. Schroeder
Gordon Potter
Empirical validity of the claim that overhead costs are driven not by production volume but by transactions resulting from production complexity is examined using data from 32 manufacturing plants from the electronics, machinery, and automobile components industries. Transactions are measured using number of engineering change orders, number of purchasing and production planning personnel, shop- floor area per part, and number of quality control and improvement personnel. Results indicate a strong positive relation between manufacturing overhead costs and both manufacturing transactions and production volume. Most of the variation in overhead costs, however, is explained by measures of manufacturing transactions, not volume.
A Field Study Of The Impact Of A Performance-Based Incentive Plan, Rajiv D. Banker, Seok-Young Lee, Gordon S. Potter
A Field Study Of The Impact Of A Performance-Based Incentive Plan, Rajiv D. Banker, Seok-Young Lee, Gordon S. Potter
Gordon Potter
Much management accounting research focuses on design of incentive compensation contracts. A basic assumption in these contracts is that performance-based incentives improve employee performance. This paper reports on a field test of the multi-period incentive effects of a performance-based compensation plan on the sales of a retail establishment. Analysis of panel data for 15 retail outlets over 66 months indicates a sales increase when the plan is implemented, an effect that persists and increases over time. Sales gains are significantly lower in the peak selling season when more temporary workers are employed.
Manufacturing Performance Reporting For Continuous Quality Improvement, Rajiv D. Banker, Gordon S. Potter, Roger G. Schroeder
Manufacturing Performance Reporting For Continuous Quality Improvement, Rajiv D. Banker, Gordon S. Potter, Roger G. Schroeder
Gordon Potter
Recently many plants have implemented the new manufacturing strategy of continuous quality improvement. The central hypothesis in this paper is that the implementation of a policy of continuous quality improvement results in a shift in the management control system. This article tests this hypothesis by examining the shop floor reporting policies of forty-two plants located in the United States. The paper documents that the extent of information concerning the current status of manufacturing, such as charts on defect rates or schedule compliance and productivity information, provided to workers on the shop floor is positively related to the implementation of continuous …
Gerard Family Papers (Mss 577), Manuscripts & Folklife Archives
Gerard Family Papers (Mss 577), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Collection 577. Funeral records, correspondence, account books and other financial papers related to various undertaking establishments run by the Gerard and Bradley families, including Gerard and Gerard Funeral Home, Eugene Gerard Company Mortuary and the Gerard and Bradley Funeral Chapel in Bowling Green, Kentucky. Also includes financial records related to an earlier furniture making business operated by John C. Gerard, a French immigrant.
Investigating Information Security Policy Characteristics: Do Quality, Enforcement And Compliance Reduce Organizational Fraud?, Dennis T. Brown
Investigating Information Security Policy Characteristics: Do Quality, Enforcement And Compliance Reduce Organizational Fraud?, Dennis T. Brown
KSU Proceedings on Cybersecurity Education, Research and Practice
Occupational fraud, the use of one’s occupation for personal enrichment through the deliberate misuse or misapplication of the organization’s resources or assets, is a growing concern for all organizations. While the typical organization loses at least 5% of annual revenues to fraud, current methods of detection and prevention are not fully adequate to reduce increasing occurrences. Although information systems are making life easier, they are increasingly being used to perpetrate fraudulent activities, and internal employee security threat is responsible for more information compromise than external threats.
The purpose of this research is to examine how information security policy quality and …
Exploring The Effect Of Financial Literacy Programs On Low-Income Adults, Bridgid A. Schaffer, James Mohs
Exploring The Effect Of Financial Literacy Programs On Low-Income Adults, Bridgid A. Schaffer, James Mohs
Accounting Faculty Publications
Financial literacy is a necessity of modern adult life. Obtaining control of personal finances is challenging for everyone. The lack of financial literacy in the low income adult grouping has become more problematic as personal finances become more complex. Utilizing a series of interviews the shared experiences of the study participant’s reflected in-depth descriptions of the personal lived experiences relating to financial literacy concepts, educational programs, and future expectations from the participants. This study addresses the perceptions and expectations of low-income adults regarding financial literacy programs and attempts to isolate ways to increase attendance in educational financial literacy programs. Using …
Research Insights About Risk Governance: Implications From A Review Of Erm Research, Therese R. Viscelli, Mark S. Beasley, Dana R. Hermanson
Research Insights About Risk Governance: Implications From A Review Of Erm Research, Therese R. Viscelli, Mark S. Beasley, Dana R. Hermanson
Faculty Articles
In recent years, expectations for increased risk governance have been placed explicitly on boards of directors. In response, boards are being held responsible for not only understanding and approving management’s risk management processes, but they are also being held responsible for assessing the risks identified by those processes as part of overseeing management’s pursuit of value. These increasing responsibilities have led a number of organizations to adopt enterprise risk management (ERM) as a holistic approach to risk management that extends beyond traditional silo-based risk management techniques. As boards, often through their audit committee, consider management’s implementation of ERM as part …
Academy Holds Annual Business Meeting And Ice Cream Social At The American Accounting Association Annual Meeting In New York
Accounting Historians Notebook
Group picture of: Gary Spraakman, Yvette Lazdowski, Bob Colson, Dale Flesher, Jennifer Reynolds-Moehrle; Group picture of:Royce Kurtz, Stephanie Moussalli, AAA President-Elect Anne Christensen, Gary Previts; Group picture of: Former Academy President, Massimo Sargiacomo; AAA President, Bruce Behn; and Academy President-Elect, Jennifer Reynolds-Moehrle
Academy Becomes A Section Of The American Accounting Association (President's Message), Robert H. Colson
Academy Becomes A Section Of The American Accounting Association (President's Message), Robert H. Colson
Accounting Historians Notebook
Also includes: Academy member spotlight on Stephan Fafatas, Photos from Annual meeting in New York, Photos from 14th World Congress of Accounting Historians in Pescara, Italy, In memorium; Doris M. Cook, former Academy president, trustee, secretary, and life member, In memorium: Robert (Bob) Henry Parker; In memorium: John A. Yeakel, award winners for 2016
Accounting Historians Notebook, 2016, Vol. 39, No. 2 (October) [Whole Issue]
Accounting Historians Notebook, 2016, Vol. 39, No. 2 (October) [Whole Issue]
Accounting Historians Notebook
October issue
2015 Best Paper Award For Excellence
2015 Best Paper Award For Excellence
Accounting Historians Notebook
Papeers are: R. J. Chambers and the AICPA’s Postulates and Principles Controversy: A Case of Vicarious Action; Earliest Known Treatise on Double Entry Bookkeeping by Marino de Raphaeli;Symbolic Versus Substantive Regulatory Disclosure Requirements: The Case of Ford Motor Company in the Early 1900s
Michele Bigoni Selected As The Recipient Of The 2016 Margit F. And Hanns Martin Schoenfeld Scholarship Award
Accounting Historians Notebook
Michele Bigoni holds a PhD in Accounting and Finance from the University of Ferrara, Italy. He has been recently appointed as a Senior Lecturer in Accounting at the Kent Business School, University of Kent.
Gary Spraakman Awarded 2016 Barbara D. Merino Award For Excellence In Accounting History Publication;Diane Roberts Is The Recipient Of The 2016 Alfred R. Roberts Memorial Research Award; Martin Persson Accepts 2016 Thomas J. Burns Biographical Research Award
Accounting Historians Notebook
Gary Spraakman is a professor of management accounting at the School of Administrative Studies, York University where he teaches management accounting. Diane H. Roberts is Professor of Accounting at the University of San Francisco.Martin E. Persson is an Assistant Professor of Managerial Accounting and Control at the Ivey Business School.
Massimo Sargiacomo Receives 2016 Hourglass Award
Massimo Sargiacomo Receives 2016 Hourglass Award
Accounting Historians Notebook
Massimo Sargiacomo is a tenured Professor of Accounting and Public Management in the Department of Management and Business Administration at the University G.d'Annunzio of Chieti-Pescara where he has also been sole Vice-Rector to Administration and Management, President of the Bachelor Degree Undergraduate Course on Economics and Management, President of the Research Committee of the Faculty of the Managerial Sciences, as well as of the Department of Management and Business Administration, and is still Director of the Phd Programme in "Accounting, Management and Business Economics". In addition to his current roles, he has active research collaborations with several colleagues at diverse …