Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Taxation (16682)
- Arts and Humanities (2567)
- Feminist, Gender, and Sexuality Studies (2409)
- Women's Studies (2405)
- Business Administration, Management, and Operations (1901)
-
- Social and Behavioral Sciences (1619)
- Finance and Financial Management (1440)
- Economics (1254)
- Corporate Finance (963)
- Finance (660)
- Marketing (658)
- Public Affairs, Public Policy and Public Administration (646)
- Education (629)
- Operations and Supply Chain Management (620)
- Public Administration (582)
- Management Sciences and Quantitative Methods (459)
- Business Analytics (381)
- Business Law, Public Responsibility, and Ethics (374)
- Insurance (373)
- Entrepreneurial and Small Business Operations (366)
- Business and Corporate Communications (328)
- Higher Education (303)
- Human Resources Management (292)
- Technology and Innovation (252)
- Management Information Systems (244)
- International Business (223)
- Organizational Behavior and Theory (208)
- Curriculum and Instruction (180)
- Institution
-
- University of Mississippi (33426)
- Singapore Management University (918)
- Al-Muthanna University (571)
- Brigham Young University (479)
- De La Salle University (302)
-
- Universitas Indonesia (286)
- University of Nebraska - Lincoln (199)
- Western Kentucky University (178)
- Walden University (159)
- Illinois State University (138)
- Universitas Padjadjaran (133)
- University of Arkansas, Fayetteville (131)
- Marquette University (119)
- Kennesaw State University (117)
- MMU Press (113)
- Morehead State University (102)
- Liberty University (79)
- Claremont Colleges (72)
- Louisiana State University (63)
- University of South Florida (63)
- University of Richmond (58)
- Technological University Dublin (57)
- University of Dayton (57)
- Bryant University (56)
- University of New Hampshire (56)
- San Jose State University (50)
- Association of Arab Universities (49)
- University of Texas Rio Grande Valley (47)
- East Tennessee State University (46)
- University of Central Florida (46)
- Keyword
-
- Etc (1695)
- Questions (1200)
- Accounting -- Examinations (1134)
- American Institute of Certified Public Accountants (1094)
- Accounting firms -- Management (889)
-
- Accounting -- Law and Legislation -- Periodicals (883)
- Taxation -- Law and legislation -- United States (808)
- Books -- Reviews (652)
- American Institute of Accountants (620)
- Manuals (605)
- Accounting (484)
- Finance (450)
- Auditing -- Standards -- United States (419)
- Accounting -- Study and teaching (397)
- Accounting -- Periodicals; Tax planning -- Periodicals (382)
- Ross (364)
- Accounting -- Societies (361)
- Etc. (353)
- Accounting -- Bibliography (339)
- Auditing (339)
- Accounting -- Bibliographies (338)
- Accounting -- Vocational guidance (321)
- Income tax -- United States (251)
- Accountants -- Professional ethics (243)
- Accounting -- Law and legislation -- United States -- States (238)
- Financial statements (238)
- Accounting -- Standards -- United States (230)
- American Association of Public Accountants (213)
- American Institute of Certified Public Accountants. Auditing Standards Board; Minutes; Auditing -- Standards --United States (210)
- Taxation -- United States (209)
- Publication Year
- Publication
-
- Journal of Accountancy (6656)
- Newsletters (4307)
- Association Sections, Divisions, Boards, Teams (2860)
- Guides, Handbooks and Manuals (2623)
- Woman C.P.A. (2397)
-
- Tax Adviser (2054)
- Haskins and Sells Publications (1783)
- Industry Guides (AAGs), Risk Alerts, and Checklists (1455)
- Exposure Drafts, Comment Letters, and Statements of Position (1068)
- Accounting Historians Notebook (949)
- Touche Ross Publications (911)
- Accounting Historians Journal (892)
- Research Collection School Of Accountancy (756)
- American Institute of Accountants (671)
- Muthanna Journal of Administrative and Economics Sciences (571)
- AICPA Committees (487)
- AICPA Professional Standards (458)
- Individual and Corporate Publications (442)
- Honors Theses (432)
- Management Services: A Magazine of Planning, Systems, and Controls (412)
- Faculty Publications (402)
- Federal Publications (398)
- AICPA Annual Reports (334)
- DLSU Business & Economics Review (297)
- Publications of Accounting Associations, Societies, and Institutes (243)
- Accounting Hall of Fame Brochures (241)
- Proceedings of the University of Kansas Symposium on Auditing Problems (226)
- Examinations and Study (203)
- Management Adviser (202)
- State Publications (193)
- Publication Type
- File Type
Articles 10021 - 10050 of 40108
Full-Text Articles in Accounting
Accounting History: The Sixth International Conference: Accounting And The State, Wellington, New Zealand, 18-20 August 2010, Victoria University Of Wellington. School Of Accounting And Commercial Law
Accounting History: The Sixth International Conference: Accounting And The State, Wellington, New Zealand, 18-20 August 2010, Victoria University Of Wellington. School Of Accounting And Commercial Law
Accounting Historians Notebook
No abstract provided.
How Do Characteristics Of Organizational Budgetary Systems Affect Employee Attitudes And Behaviors?, Holly Coover
How Do Characteristics Of Organizational Budgetary Systems Affect Employee Attitudes And Behaviors?, Holly Coover
Mahurin Honors College Capstone Experience/Thesis Projects
This paper is a review of the literature that examines relationships between budgetary system characteristics and employee attitudes and behaviors. Articles were selected on the basis of several criteria: (a) they present studies that empirically examine the effect of one or more budgetary system characteristics on one or more attitudes and behaviors, (b) they were published in accounting and organizational behavior journals that are common outlets for empirical budgeting research, and (c) they were published in 1995 or later. Results of this review indicated that budgetary participation and budgetary justice are particularly important budgetary system characteristics that affect a variety …
The Eu Has Accepted Ias For Listed Companies: Will The U. S. Follow?, Karen Cascini, Anne Rich
The Eu Has Accepted Ias For Listed Companies: Will The U. S. Follow?, Karen Cascini, Anne Rich
WCBT Faculty Publications
International financial reporting standards (IFRS) issued by the International Accounting Standards Board (IASB), have become respected by many countries and regulatory agencies. The European Union (EU) has determined for most publicly held companies that IFRS promulgated by IASB meet the standards for cross-boarder listing. This paper will present a brief history of the development of international accounting standards and discuss the factors that led to the EU’s acceptance of them. The paper will then consider the case of the U.S. By examining the changes in the accounting environment in the U.S. and specifically looking at the role of the Securities …
How Academics And Practitioners Can Work Together: A Perspective From An Educator With Private Industry Experience, Stephen Scarpati
How Academics And Practitioners Can Work Together: A Perspective From An Educator With Private Industry Experience, Stephen Scarpati
WCBT Faculty Publications
The author reflects on how academics and accounting practitioners can work together. He states that encouraging students in the accounting profession is very rewarding. He mentions that advising students on which is the better course of action depends upon their personal preferences, their financial situation, and the state in which they expect to be employed. He adds that despite all the substantive issues facing the profession, future accountants will find being a Certified Public Accountant as rewarding a career as ever.
An Analysis And Upgrade Of The Finance Department Operations In Lsu’S Student Government, Sabina Tungaraza
An Analysis And Upgrade Of The Finance Department Operations In Lsu’S Student Government, Sabina Tungaraza
Honors Capstones
No abstract provided.
The Changing Components Of The Corporate Annual Report: An Update, Deborah S. Archambeault, John G. Fulmer Jr., Richard A. Turpin
The Changing Components Of The Corporate Annual Report: An Update, Deborah S. Archambeault, John G. Fulmer Jr., Richard A. Turpin
Accounting Faculty Publications
Recent regulatory changes affect not only the content of annual reports but also the population of companies that are required to comply with these reporting regulations. Lenders need to stay abreast of the information provided in corporate reporting packages. This article provides an update on regulatory changes and discusses how these changes affect the information that can be found in corporate annual reports.
Planner, Volume 23, Number 2, March-April 2008, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 23, Number 2, March-April 2008, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Bulletin, March 2008, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, March 2008, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practicing Cpa, Vol. 32 No. 3, March/April 2008, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 32 No. 3, March/April 2008, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Does Shareholder-Sponsored Corporate Governance Proposal Matter? The Case Of Executive Compensation, Xu Wang
Does Shareholder-Sponsored Corporate Governance Proposal Matter? The Case Of Executive Compensation, Xu Wang
Accounting Dissertations - Archive
This study investigates the role of shareholder-sponsored corporate governance proposals in monitoring top management compensation. In particular, I test whether theories of agency costs, corporate governance, and optimal contracting can explain why shareholders submit executive-pay proposals, and examine the economic consequences of these shareholder proposals for the targeted firms. I find that firms are more likely to receive performance-oriented shareholder executive-pay proposals when the firms have higher agency costs, stronger shareholder rights, or higher unexpected executive compensation. Shareholder executive-pay proposals gain more voting support from shareholders if the proposals are performance-oriented (than non-performance-oriented), sponsored by pension or union funds (than …
Non-Audit Service Fees And Audit Quality: The Impact Of Auditor Specialization, Chee Yeow Lim, Hun-Tong Tan
Non-Audit Service Fees And Audit Quality: The Impact Of Auditor Specialization, Chee Yeow Lim, Hun-Tong Tan
Research Collection School Of Accountancy
We posit that the effect of non-audit fees on audit quality is conditional on auditor industry specialization. Industry specialist auditors are more likely than nonspecialists to be concerned about reputation losses and litigation exposure, and to benefit from knowledge spillovers from the provision of non-audit services. We find evidence that audit quality measured by increased propensity to issue going-concern opinion, increased propensity to miss analysts' forecasts, as well as higher earnings-response coefficients increases with the level of non-audit services acquired from industry specialist auditors compared to nonspecialist auditors.
Garrison Store - Warren County, Kentucky (Mss 197), Manuscripts & Folklife Archives
Garrison Store - Warren County, Kentucky (Mss 197), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Collection 197. Account book kept for John W. Garrison’s store at Polkville in northeastern Warren County, Kentucky. Includes accounts for many county citizens of that region.
Greensburg, Kentucky, Account Book Collection (Mss 43), Manuscripts & Folklife Archives
Greensburg, Kentucky, Account Book Collection (Mss 43), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Collection 43. Account books of different firms and individuals in Greensburg, Kentucky, including records of general merchandise stores, a hotel, a tailoring shop, the Kentucky Stage Company, and a lodging stable.
Recent Developments In Individual Taxation, Annette M. Nellen, E. Cook, J. Horn, M. Musacchio
Recent Developments In Individual Taxation, Annette M. Nellen, E. Cook, J. Horn, M. Musacchio
Faculty Publications
The article focuses on developments affecting individual taxation in the U.S. It says that the Small Business and Work Opportunity Tax Act of 2007 raised the age requirements for Sec. 1(g) effective for tax years after May 2007. It notes that final regulations on the child and dependent care credit clarify that expenses for a child in kindergarten or higher grades do not qualify for the credit. Recommendations in the report "Reducing the Federal Tax Gap: A Report on Improving Voluntary Compliance" are cited, such as enhancement of taxpayer service.
Cpa Client Bulletin, February 2008, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, February 2008, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practicing Cpa, Vol. 32 No. 2, February 2008, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 32 No. 2, February 2008, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Discretionary Behavior With Respect To The Adoption Of Sfas 142 And The Behavior Of Security Prices, Yoonseok Zang
Discretionary Behavior With Respect To The Adoption Of Sfas 142 And The Behavior Of Security Prices, Yoonseok Zang
Research Collection School Of Accountancy
In June 2001, the Financial Accounting Standards Board (FASB) issued SFAS 142, Goodwill and Other Intangible Assets, which takes a very different approach to how goodwill is accounted for subsequent to the initial recognition. The new statement requires that goodwill no longer be amortized, but instead requires a transitional goodwill impairment (initial impairment loss or IIL) test in the adoption fiscal year and an annual impairment test thereafter. Since SFAS 142 allows firms substantial judgment in the adoption year in determining the amount of impairment loss, this dissertation first examines management discretionary behavior in measuring the IIL. The result shows …
Totty, Leonard, 1812?-1863? (Mss 36), Manuscripts & Folklife Archives
Totty, Leonard, 1812?-1863? (Mss 36), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Collection 36. Account books consisting of a journal of customer's account, 1848-1854, and a ledger, 1848-1858, of Leonard Totty, a general merchant of Doughty's Creek, Warren County, Kentucky.
2007-2008 Financial Summary, Morehead State University. Budget & Financial Planning Office.
2007-2008 Financial Summary, Morehead State University. Budget & Financial Planning Office.
Morehead State University Financial Summaries Archive
2007-2008 Financial Summary of Morehead State University.
An Examination Of Accounting Majors' Ethical Decisions Before And After An Ethics Course Requirement, Violet Rogers, Aileen Smith
An Examination Of Accounting Majors' Ethical Decisions Before And After An Ethics Course Requirement, Violet Rogers, Aileen Smith
Faculty Publications
The increased focus on ethical decision making in the accounting profession has resulted in greater attention being paid to the education of future accountants. Texas is one of the states that requires a State Board approved university course in Accounting Ethics to be on the transcript of prospective CPA candidates. This study reports on research using senior/graduate level accounting majors at a Texas state university before the university course requirement and after the requirement. The survey presented four vignettes for the students to consider (i.e., 2 describe an ethical decision and 2 describe an unethical decision). Students were requested to …
Student Cheating Habits: A Predictor Of Workplace Deviance, Sharron M. Graves
Student Cheating Habits: A Predictor Of Workplace Deviance, Sharron M. Graves
Faculty Publications
Unethical behavior seems to be increasing exponentially in every facet of today's business environment. Property and production deviance are just two of the unethical behaviors exhibited by employees. According to a study conducted by S. Nonis and C. Swift (2001), students who engage in dishonest acts in college classes are more likely to engage in dishonest acts in the workplace. Research conducted during the three year period 2002 - 2005 by Don McCabe in conjunction with The Center for Academic Integrity at Duke University reveals that 70 percent of the 50,000 undergraduate students surveyed admit to some cheating (McCabe 2005). …
Assessing Jit Performance: An Econometric Approach, Adam Maiga
Assessing Jit Performance: An Econometric Approach, Adam Maiga
Faculty Bibliography
This paper uses a sample of 131 just‐in‐time (JIT) firms and their matched non‐JIT firms obtained from Kinney and Wempe with 1977–1995 Compustat data to assess whether the relationship between JIT adoption and firm performance is endogenous. Results indicate a significant positive association between JIT adoption and firm performance and strongly indicate that the decision to adopt JIT is endogenous. We also show that asset productivity, sales growth, and leverage, are important in explaining the effect of JIT adoption on performance and that firm characteristics are an important contributor to unobserved heterogeneity. Furthermore, the econometric analyses in the form of …
An Analysis Of Restatements Due To Errors And Auditor Changes By Fortune 500 Companies, James H. Thompson, Timothy L. Mccoy
An Analysis Of Restatements Due To Errors And Auditor Changes By Fortune 500 Companies, James H. Thompson, Timothy L. Mccoy
All Faculty Scholarship for the College of Business
Events leading to the breakup of Arthur Anderson and Co. included the failure of Enron and other evidence of financial reporting irregularities. Many of these irregularities involved restatement of financial statements due to error. During the last several years, numerous articles in the accounting literature and accounting press have chronicled such restatements and the often associated change in auditor. This paper analyzes restatements due to error and auditor changes made by Fortune 500 companies during 2001 and 2002 in order to assess whether restatements due to error lowered or raised income and whether companies with income-decreasing errors showed a greater …
2008-2009 Operating Budget, Morehead State University. Budget & Financial Planning Office.
2008-2009 Operating Budget, Morehead State University. Budget & Financial Planning Office.
Morehead State University Operating Budgets Archive
2008-2009 Operating Budget of Morehead State University.
In Our Opinion… , December 2008, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
In Our Opinion… , December 2008, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
Newsletters
No abstract provided.
Analysis Of Publishing Patterns In Accounting History Research In Italy, 1990-2004, Lino Cinquini, Alessandro Marelli, Andrea Tenucci
Analysis Of Publishing Patterns In Accounting History Research In Italy, 1990-2004, Lino Cinquini, Alessandro Marelli, Andrea Tenucci
Accounting Historians Journal
In the last decade, an increasing number of analyses of accounting history literature have been undertaken to classify historical research paths and to map the variety of approaches and issues of the discipline in different geographical settings so as to make international comparisons. The paper develops these topics in the Italian context by studying the development of accounting history research (AHR) in the last 15 years. Contributions by Italian authors have been published in international and national specialist journals as well as in more general accounting journals. Other papers have been presented and published in the proceedings of the biannual …
Development Of Accounting In Europe In The Era Of Scientific Management: The Italian Engineering Conglomerate, Ansaldo, 1918-1940, Valerio Antonelli, Trevor Boyns, Fabrizio Cerbioni
Development Of Accounting In Europe In The Era Of Scientific Management: The Italian Engineering Conglomerate, Ansaldo, 1918-1940, Valerio Antonelli, Trevor Boyns, Fabrizio Cerbioni
Accounting Historians Journal
Utilizing archival materials, this paper examines the case of the Genoa-based firm, Ansaldo, which, by the early decades of the 20th century, had emerged as a major force in the inter-related fields of engineering, shipbuilding, and metal and steel manufacture in italy. following financial problems immediately after World War i and during the 1920s, the company was subsequently taken under the umbrella of the italian state's financial holding unit, the institute for industrial reconstruction (iri), in the 1930s. utilizing lewin's theory of change as a framework for investigating change in management accounting, the paper examines the internal and external factors …
Early Books On Investing At The Dawn Of Modern Business In America, Joel E. Thompson
Early Books On Investing At The Dawn Of Modern Business In America, Joel E. Thompson
Accounting Historians Journal
The purpose of this study is to enhance understanding of early investment practices and the role financial and other information played in those practices. The primary method employed is to examine early books on investing published in the U.S. Early authors described stock market operations including manipulations of security prices by the bulls and the bears. Their solution to this manipulation was to educate investors and provide company information, mostly through directories and manuals. This study shows that financial and other information was thought by the authors to be critically important at the time that the securities markets were first …
State And Local Government Accounting In 19th Century America: A Review Of The Literature, Stephanie D. Moussalli
State And Local Government Accounting In 19th Century America: A Review Of The Literature, Stephanie D. Moussalli
Accounting Historians Journal
Although 19th century America offers a natural experiment in government accounting practices and voluminous original records still exist, a review of the literature on the period's state and local government accounting finds few secondary articles and almost no contemporary literature before 1875. After that, reformers, decrying the municipal accounting practices of their time, wrote profusely so that some secondary studies of that literature exist. The governmental financial records of the 1800s varied in quality from excellent to scandalous and would, if properly sampled and described, not only fill the gaps in our knowledge of 19th century government accounting and fiscal …
Accounting Historians Journal, 2008, Vol. 35, No. 1 [Whole Issue]
Accounting Historians Journal, 2008, Vol. 35, No. 1 [Whole Issue]
Accounting Historians Journal
June issue