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Articles 8611 - 8640 of 40069
Full-Text Articles in Accounting
Accounting Historians Journal, 2012, Vol. 39, No. 1 [Whole Issue]
Accounting Historians Journal, 2012, Vol. 39, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Old Du Pont Company's Accounting System Lasting A Hundred Years: An Overlooked Accounting System, Daijiro Fujimura
Old Du Pont Company's Accounting System Lasting A Hundred Years: An Overlooked Accounting System, Daijiro Fujimura
Accounting Historians Journal
Accounting historians have not yet realized that there existed another complete accounting system before the formation of the modern accounting system of today which Johnson and Kaplan's Relevance Lost characterizes by the integration of cost and financial accounts supported by inventory costing. In that earlier accounting system, cost and profit calculations were made in a past particular ledger account or accounts, namely trading account(s), where accounting practices opposed to inventory costing and integration were used. The historical existence of that accounting system is overlooked by accounting historians. The example of the old Du Pont Company (DPC) this paper presents will …
Examining Frank Adair Jr. As An African American Cpa Pioneer: A Historical Note, Keith Hollingsworth
Examining Frank Adair Jr. As An African American Cpa Pioneer: A Historical Note, Keith Hollingsworth
Accounting Historians Journal
In 1932, Frank Adair Jr. achieved his Certified Public Accountant (CPA) status as the sixth African American CPA in the US and only the second in the Deep South. Although his active professional career was brief (5 years), it typifies not only the difficulty experienced by an African American achieving this designation in the Jim Crow South, but also the factors that were necessary for such an achievement to occur in that time period. First, Adair Jr. practiced in a dynamic and vibrant segregated business community. Second, he was educated at a black college. An African American who wanted to …
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.
Accounting Historians Journal, 2012, Vol. 39, No. 2 [Whole Issue]
Accounting Historians Journal, 2012, Vol. 39, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Accounting Trends & Techniques, Employee Benefit Plans : Financial Statement Reporting And Disclosure Practices, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends & Techniques, Employee Benefit Plans : Financial Statement Reporting And Disclosure Practices, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
Ua94/5/4 Student/Alumni Personal Papers Bowling Green Business University W.A. Whitlow, Wku Archives
Ua94/5/4 Student/Alumni Personal Papers Bowling Green Business University W.A. Whitlow, Wku Archives
WKU Archives Collection Inventories
Accounting books created by W.A. Whitlow for courses taken at the Bowling Green Business University.
Off The Hook: Does The Supreme Court's Scheme Liability Ruling Benefit Firms In Litigation-Prone Industries?, Candra Chahyadi, Menghistu Sallehu
Off The Hook: Does The Supreme Court's Scheme Liability Ruling Benefit Firms In Litigation-Prone Industries?, Candra Chahyadi, Menghistu Sallehu
Faculty Research & Creative Activity
This study measures the impact afthe U.S. Supreme Court's 2008 ruling Stoneridge Investment Partners vs. Scientific-Atlanta on the cumulative abnormal returns and changes in bid-ask spread of firms in litigation-prone industries (computer, electronic, pharmaceuticallbiotech, and retail industries). Although we find, in general, positive CARs around the event, we posit and find that the conditional probability that a firm will commit an accounting misstatement affects both CAR and bid-ask spread The results show that firms with a higher probability of committing financial misstatements experience lower returns around the court's ruling. That is, the ruling increases information asymmetry and uncertainty, and thus …
Cpa Client Tax Letter, January/February/March 2012, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Tax Letter, January/February/March 2012, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Should The Sec Adopt International Financial Reporting Standards?, Clemense Ehoff Jr., Dov Fischer
Should The Sec Adopt International Financial Reporting Standards?, Clemense Ehoff Jr., Dov Fischer
All Faculty Scholarship for the College of Business
In 2002, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) formally began a process to converge Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). By the end of 2011, the SEC will likely decide on whether to adopt International Financial Reporting Standards as the financial reporting system for U.S. public companies, continue with the convergence project, or reject IFRS altogether. This paper examines the benefits and drawbacks of each option and formulates a recommendation as to which option is in the best interest of U.S. investors.
A Survey Of Accounting Faculty Perceptions Regarding Tenure And Post-Tenure Review, James H. Thompson
A Survey Of Accounting Faculty Perceptions Regarding Tenure And Post-Tenure Review, James H. Thompson
All Faculty Scholarship for the College of Business
Attaining tenure is a goal of every faculty member. Indeed, at the beginning of every faculty member’s career, there is concern regarding the process of earning tenure. Many factors enter into the tenure decision, but most universities place weight on three primary factors: teaching effectiveness, research activity, and demonstration of service to the university and beyond. The relative importance of these three factors varies, but most universities expect “satisfactory” performance in all three areas. One of the historical reasons for faculty tenure is to protect academic freedom. Once tenure was attained, a faculty member’s academic freedom was considered safe. Recent …
U.S. Gaap Financial Statements: 66th Annual Survey 2012 Edition, American Institute Of Certified Public Accountants (Aicpa)
U.S. Gaap Financial Statements: 66th Annual Survey 2012 Edition, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
Megan Burke's Eportfolio, Megan Burke
Megan Burke's Eportfolio, Megan Burke
ePortfolio Showcase
My ePortfolio showcases my professional accomplishments, as well as my involvement in community and academic activities.
2011-2012 Financial Summary, Morehead State University. Budget & Financial Planning Office.
2011-2012 Financial Summary, Morehead State University. Budget & Financial Planning Office.
Morehead State University Financial Summaries Archive
2011-2012 Financial Summary of Morehead State University.
2012-2013 Operating Budget, Morehead State University. Budget & Financial Planning Office.
2012-2013 Operating Budget, Morehead State University. Budget & Financial Planning Office.
Morehead State University Operating Budgets Archive
2012-2013 Operating Budget of Morehead State University.
Paying The Irs Whistleblower: A Critical Analysis Of Collected Proceeds, Karie Davis-Nozemack, Sarah J. Webber
Paying The Irs Whistleblower: A Critical Analysis Of Collected Proceeds, Karie Davis-Nozemack, Sarah J. Webber
Accounting Faculty Publications
Congressional changes to the IRS Whistleblower Program were intended to induce more participation in the program by allowing larger incentives and greater certainty that whistleblowers would be paid. Since the Program was amended, tax whistleblower tips have increased 76 percent1 and revenue collected due to whistleblowers has increased 79 percent.2 Despite a rise in tips and revenue collected, whistleblower payments have not increased. In fact, the number of tax whistleblower awards paid has decreased 44 percent.3 We hypothesize that this trend is due to the administration of the program but also to the interpretation of “collected proceeds.” Collected proceeds are …
Problems Of Maintaining Adequate Accounting Records For A Non-Profit Organization In Sub-Saharan Africa, John R. Ledgerwood, Stephen N. Morgan
Problems Of Maintaining Adequate Accounting Records For A Non-Profit Organization In Sub-Saharan Africa, John R. Ledgerwood, Stephen N. Morgan
Publications
This paper looks at the accounting challenges faced by a small-scale non-profit organization operating in sub-Saharan Africa. We will look at the case of Enright Flight Ministries, Inc., a 501(c)3 non-profit organization based in Florida that carries out evangelical and humanitarian aid projects in Zambia. Building upon field interviews with administrative staff and project managers, we analyze the various problems facing the organization in maintaining adequate accounting records. After looking at both external and internal problems, we investigate the solutions employed by Enright Flight Ministries to maintain the integrity of accounting systems to derive best practices for the small-scale international …
Hedging Effectiveness Under Conditions Of Asymmetry, Jim Hanly, John Cotter
Hedging Effectiveness Under Conditions Of Asymmetry, Jim Hanly, John Cotter
Articles
We examine whether hedging effectiveness is affected by asymmetry in the return distribution by applying tail specific metrics, for example, Value at Risk, to compare the hedging effectiveness of short and long hedgers. Comparisons are applied to a number of hedging strategies including OLS, and both symmetric and asymmetric GARCH models. We apply our analysis to a dataset consisting of S&P500 index cash and futures containing symmetric and asymmetric return distributions chosen ex-post. Our findings show that asymmetry reduces out-of-sample hedging performance and that significant differences occur in hedging performance between short and long hedgers.
Financial Literacy And Numerical Ability: Keys To Better Mortgage Outcomes, Knowledge@Smu
Financial Literacy And Numerical Ability: Keys To Better Mortgage Outcomes, Knowledge@Smu
Knowledge@SMU
The US mortgage crisis and its dire after effects have highlighted the criticality of financial literacy. And while most people would have picked up fundamental mathematical principles in schools, not everyone appreciates how arithmetic translates within the complex world of finance. Yet, given what has transpired with the subprime crisis, is it important for borrowers to appreciate complicated financial concepts before taking up a loan? A study of the US mortgage market, presented at a SMU School of Economics Seminar Series, provides some clues as it uncovers links between basic numerical skills and financial fate.
Performance Measurement System Enabling The Development Of Strategic Objectives - A Case Study In An Irish Shared Services Centre, Padraig Murray
Performance Measurement System Enabling The Development Of Strategic Objectives - A Case Study In An Irish Shared Services Centre, Padraig Murray
Theses
Historically management accounting literature has articulated the benefits of performance measurement systems (PMSs) as effectively enforcing and supporting organisations ’ existing strategic objectives. More recently, management accounting literature advocates the uses of PMSs in guiding the review of an organisation's current strategy and enabling the development of future strategy. This literature calls for more empirical evidence of the existence of these benefits. The current competitive and recessionary conditions have led to a reassessment by Irish organisations of their strategic objectives. Multinational companies are tempted to relocate to lower wage rate economies, unless Irish divisions can prove that they can provide …
معايير المحاسبة الحكومية الدولية وأهميتها في تطويوالنظام المحاسبي الحكومي في العراق(بحث مستل), إبراهيم محمد علي الجزراوي
معايير المحاسبة الحكومية الدولية وأهميتها في تطويوالنظام المحاسبي الحكومي في العراق(بحث مستل), إبراهيم محمد علي الجزراوي
Muthanna Journal of Administrative and Economics Sciences
إن معايير المحاسبة الحكومية الدولية كمتغير حديث في النظم المحاسبية الحكومية يمكن أن تساهم في تطوير النظام المحاسبي الحكومي في العراق وإن اعتماد هذه المعايير يتطلب إتباع أساس الاستحقاق المحاسبي. تتحدد مشكلة البحث بان مستخدمو المعلومات المحاسبية الحكومية يواجه مشكلة الحصول على المعلومات الملائمة والموثوقة التي توفر الشفافية المطلوبة لتحقيق المساءلة والرقابة واتخاذ القرارات، أن مصدر مثل هذه المعلومات هو نظام المعلومات المحاسبي الحكومي الذي يلبي المتطلبات التي تفرضها معايير المحاسبة الحكومية الدولية التي جاءت كأحد متطلبات تطوير نظم المعلومات المحاسبية الحكومية . ويهدف البحث إلى بيان دور معايير المحاسبة الحكومية الدولية قي تطوير النظام المحاسبي الحكومي في العراق من …
35th Accounting Faculty Directory, 2012-2013, James R. Hasselback, Mary Ball Washington
35th Accounting Faculty Directory, 2012-2013, James R. Hasselback, Mary Ball Washington
Individual and Corporate Publications
No abstract provided.
Smart Risk Management : A Guide To Identifying And Calibrating Business Risks, Ron Rael
Smart Risk Management : A Guide To Identifying And Calibrating Business Risks, Ron Rael
Guides, Handbooks and Manuals
No abstract provided.
Strategy And Risk Management : An Integrated Practical Approach, Ron Rael
Strategy And Risk Management : An Integrated Practical Approach, Ron Rael
Guides, Handbooks and Manuals
No abstract provided.
Compilation And Review Developments - 2012/13; Compilation And Review Alert; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Compilation And Review Developments - 2012/13; Compilation And Review Alert; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Government Auditing Standards And Circular A-133 Developments - 2012; Audit Risk Alert, American Institute Of Certified Public Accountants (Aicpa)
Government Auditing Standards And Circular A-133 Developments - 2012; Audit Risk Alert, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Information Security In The Age Of Cloud Computing, James Eric Sims
Information Security In The Age Of Cloud Computing, James Eric Sims
Electronic Theses and Dissertations
Information security has been a particularly hot topic since the enhanced internal control requirements of Sarbanes-Oxley (SOX) were introduced in 2002. At about this same time, cloud computing started its explosive growth. Outsourcing of mission-critical functions has always been a gamble for managers, but the advantages of cloud computing are too tempting to ignore. However, the move to cloud computing could prove very costly for a business if the implementation were to fail. When making the decision to outsource critical functions, managers look to accountants to provide assurance that their data and transactions will be secure and that emergency procedures …
A Longitudinal Analysis Of Changes In Accounting Curriculum Requirements Since The Perry Commission Report, William Homer Black
A Longitudinal Analysis Of Changes In Accounting Curriculum Requirements Since The Perry Commission Report, William Homer Black
Electronic Theses and Dissertations
This dissertation develops a consistent structure that documents the state of undergraduate and graduate accounting education in the United States and how it has changed from the 1960s to the present. It includes a literature review that summarizes major developments affecting accounting education to provide a historical context relevant to current efforts to accomplish educational change. The analysis identifies patterns in educational requirements and compiles information that may instruct educational policy discussions. It considers the recommendations of the Beamer Committee, policy statements of the AICPA, and the influences of accounting accreditation and the move to 150-hour educational requirements. In combination, …
The 50th Anniversary Of Reits: A Triple Case Study With Financial Analysis, Barbara Sumrall White
The 50th Anniversary Of Reits: A Triple Case Study With Financial Analysis, Barbara Sumrall White
Electronic Theses and Dissertations
On September 14th, 2010, the REIT industry celebrated its 50th Anniversary. Only three REITs that were there in the beginning still exist today: Washington Real Estate Investment Trust, Pennsylvania Real Estate Investment Trust, and Winthrop Realty Trust (formerly known as First Union Real Estate Equity and Mortgage Investments). This study provides a historical recap of the first fifty years of the REIT industry with a review of its rules and underlying tax legislation. In addition, it provides a historical review of the three successful companies that have been in the industry throughout its entire existence. Quantitative analysis was performed through …
Trust And Trustworthiness In The Executive Compensation Policy Required By The Dodd-Frank Act: An Experimental Study, Dana L. Hart
Trust And Trustworthiness In The Executive Compensation Policy Required By The Dodd-Frank Act: An Experimental Study, Dana L. Hart
Electronic Theses and Dissertations
As a result of failing financial markets, rampant managerial abuse of shareholder return through grossly unfair compensation packages and shareholder outrage at corporate governance apathy, Congress passed the Dodd-Frank Wall Street Reform and Consumer Protection Act in July of 2010. Two major provisions contained within the Dodd-Frank legislation are say-on-pay and clawbacks of bonus compensation. This research utilizes a trust game and experimental economics methodologies to test the relative influence of say on pay and clawbacks of bonus compensation on shareholder trust and manager trustworthiness. Results show that shareholders are more likely to participate in the investment process if they …