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Accounting Commons™

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2016

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Institution
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Articles 421 - 425 of 425

Full-Text Articles in Accounting

Controlling Auditor Interactions To Improve The Quality Of A Financial Statement Audit, Christopher Turner Jan 2016

Controlling Auditor Interactions To Improve The Quality Of A Financial Statement Audit, Christopher Turner

Walden Dissertations and Doctoral Studies

Poor quality financial statement audits have a negative impact on the information provided to principals and stakeholders that can increase the risk of corporate fraud. The well-documented collapses of companies, such as Enron and WorldCom, brought the issue of audit quality to the headlines. Using agency theory as the conceptual framework, the purpose of this single case study was to determine what strategies client managers and boards can use to facilitate an engagement with an audit firm and effectively carry out their responsibility to provide effective relevant evidence and support for their management assertions as outlined in the engagement letter. …

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The Impact Of Technology Acceptance And Openess To Innovaion On Software Implementation, Michael Marin Bertini Jan 2016

The Impact Of Technology Acceptance And Openess To Innovaion On Software Implementation, Michael Marin Bertini

Walden Dissertations and Doctoral Studies

Senior management decisions to foster innovation and adopt new technology solutions have serious implications for the success of their organization change initiatives. This project examined the issue of senior management decision or reasons of their decision to adopt new Enterprise Resource Planning (ERP) systems as a solution to solve their business problems. This project investigated the degree that perceived ease of use and usefulness of the ERP system influenced decisions made by senior managers to innovate. Roger's diffusion of innovations theory and Davis technology acceptance model theory were used to predict when senior managers were open to innovation, and whether …

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Filelocal: Unified Business Licensing Tax Filing Portal, Joshua Zender Dec 2015

Filelocal: Unified Business Licensing Tax Filing Portal, Joshua Zender

Joshua Zender

In early 2010, the largest municipalities in the Puget Sound area initiated planning activities around a cutting-edge e-government business registration and tax filing portal known as FileLocal, which manages one of the most important tax sources to Washington state and local governments, the gross receipt business tax. While corporate income taxes represent only approximately 3 percent of all state and local government taxes nationally,1 more than 18 percent of Washington’s tax revenue is derived from the business gross receipt tax (also known as the business & occupational or B&O tax), as shown in Figure 1. Consequently, the region is home …

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Education At The Root Of Accounting Excellence, Joshua Zender Dec 2015

Education At The Root Of Accounting Excellence, Joshua Zender

Joshua Zender

Humboldt State University (HSU), the northernmost campus of the California State University system, is surrounded not only by hundreds of miles of pristine coastline and meandering rivers, but also by majestic ancient redwood forests. Stately coastal redwoods, among the tallest trees in the world, thrive in our region thanks to chilly air coming in off the Pacific Ocean and heavy rainfalls during the winter season. These natural wonders serve as inspiration for the faculty, staff, and students at our institution. Every year, HSU welcomes thousands of new students, predominately from Los Angeles and the San Francisco Bay Area. Some represent …

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Some Conceptual Tensions In Financial Reporting, Yuri Biondi, Karim Jamal, James Ohlson, Stephen Penman, Eiko Tsujiyama, Shyam Sunder Dec 2015

Some Conceptual Tensions In Financial Reporting, Yuri Biondi, Karim Jamal, James Ohlson, Stephen Penman, Eiko Tsujiyama, Shyam Sunder

Shyam Sunder

We examine four key conceptual tensions that are at the heart of many financial reporting dilemmas: stocks versus flows, ex ante versus ex post, conventions versus economic substance, and top-down design versus bottom-up evolution as sources of accounting practice. Associated with each of these conceptual dimensions is an accounting duality; in some cases, one side (e.g., stocks) is easier to measure in a reliable manner, while the other side (e.g., flows) is easier to measure in other instances. We suggest that financial reporting would benefit from a willingness to pay attention to, and find compromise between, both sides of these …

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