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Full-Text Articles in Accounting

Superfluity And Murkiness In The Understanding Of Social Responsibility: A Content Analysis, Jaysinha Shinde, Raymond Wacker, Udaysinha Shinde, Zhenghong Hou Jan 2011

Superfluity And Murkiness In The Understanding Of Social Responsibility: A Content Analysis, Jaysinha Shinde, Raymond Wacker, Udaysinha Shinde, Zhenghong Hou

Faculty Research & Creative Activity

The popularity of the concept of social responsibility makes it a pertinent area for research by accounting scholars. This paper analyzes the current usage and understanding of the concept of social responsibility. Using the definitions used in academia and industry a preliminary scale is developed to measure social responsibility. As a pilot study, this scale is administered to business owners. Based on the responses of 57 Business owners, the psychometric properties of the scale are tested and a conceptual model of the underlying dimensions of social responsibility is presented.

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Statement On Auditing Standards No. 122, Clarification And Recodification; Statement On Auditing Standards No. 123, Omnibus Statement On Auditing Standards, 2011; Statement On Auditing Standards No. 124, Financial Statements Prepared In Accordance With A Financial Reporting Framework Generally Accepted In Another Country, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2011

Statement On Auditing Standards No. 122, Clarification And Recodification; Statement On Auditing Standards No. 123, Omnibus Statement On Auditing Standards, 2011; Statement On Auditing Standards No. 124, Financial Statements Prepared In Accordance With A Financial Reporting Framework Generally Accepted In Another Country, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.

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Contents [2011, Vol. 38, No. 1]; Statement Of Policy [2011, Vol. 38, No. 1]; Guide For Manuscript Submission [2011, Vol. 38, No. 1]; Note From The Co-Editors, Academy Of Accounting Historians Jan 2011

Contents [2011, Vol. 38, No. 1]; Statement Of Policy [2011, Vol. 38, No. 1]; Guide For Manuscript Submission [2011, Vol. 38, No. 1]; Note From The Co-Editors, Academy Of Accounting Historians

Accounting Historians Journal

The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts, and Notes from the Co-Editors, 2010 Manuscript awards.

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Call For Submissions: 2011 Vangermeersch Manuscript Award, Academy Of Accounting Historians Jan 2011

Call For Submissions: 2011 Vangermeersch Manuscript Award, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Tracing The Development Of Accounting Thought By Analyzing Content, Communication, And Quality Of Accounting Research Over Time, Frank A. Badua, Gary John Previts, Miklos A. Vasarhelyi Jan 2011

Tracing The Development Of Accounting Thought By Analyzing Content, Communication, And Quality Of Accounting Research Over Time, Frank A. Badua, Gary John Previts, Miklos A. Vasarhelyi

Accounting Historians Journal

This paper analyzes the longitudinal development of accounting thought by characterizing the content of accounting research over several decades (1963 to 2003). The paper also investigates the interaction among accounting scholars and examines the relationship of research quality, topical coverage, methodological tools, and citation behavior. Thus, this analysis describes how accounting research has evolved, both in its content and in the way it has been used and perceived by its adherent scholars.

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Role Of Financial Accounting In Investing In 1870s America, Joel E. Thompson Jan 2011

Role Of Financial Accounting In Investing In 1870s America, Joel E. Thompson

Accounting Historians Journal

The objectives of this study are to understand better the development of investment practices and the information that was available for those practices during the turbulent decade of the 1870s. This was a time of panic, depression, and manipulations by insiders. Nevertheless, outsiders chose to speculate and invest in corporate securities in Wall Street. Consequently, authors began to provide more specific investment advice, some of which required the use of earnings and other financial-accounting information. This study describes the availability of that information in the books and periodicals in an age dominated by railroad kings.

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Accounting History Review Conference At Cardiff University, 12th-13th September 2011: Announcement And Call For Papers, Cardiff University. Cardiff Business School Cardiff Business School Jan 2011

Accounting History Review Conference At Cardiff University, 12th-13th September 2011: Announcement And Call For Papers, Cardiff University. Cardiff Business School Cardiff Business School

Accounting Historians Journal

No abstract provided.

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Accounting History: Call For Research Proposals: The Second Accounting History International Emerging Scholars' Colloquium; Academy Of Accounting Historians: Application For 2010 Membership; Call For Research Proposals: The Second Accounting History International Emerging Scholars' Colloquium; Application For 2010 Membership, Academy Of Accounting Historians Jan 2011

Accounting History: Call For Research Proposals: The Second Accounting History International Emerging Scholars' Colloquium; Academy Of Accounting Historians: Application For 2010 Membership; Call For Research Proposals: The Second Accounting History International Emerging Scholars' Colloquium; Application For 2010 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Accounting Historians Journal, 2011, Vol. 38, No. 1 [Whole Issue] Jan 2011

Accounting Historians Journal, 2011, Vol. 38, No. 1 [Whole Issue]

Accounting Historians Journal

June issue

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Accounting On English Landed Estates During The Agricultural Revolution -- A Textbook Perspective, John Richard Edwards Jan 2011

Accounting On English Landed Estates During The Agricultural Revolution -- A Textbook Perspective, John Richard Edwards

Accounting Historians Journal

The agricultural revolution has been portrayed as the time when landowners began to display a capitalist mentality. This paper seeks to add to our knowledge of the use of accounting for managerial purposes during this period by exploring the content of treatises advocating different ways of accounting on landed estates. Two research questions are addressed. The first is the degree of inter-relationship between accounting methods charge-and-discharge accounting (CDA) and double-entry bookkeeping that have been presented in the literature as distinct in terms of their objectives and operation. The second objective is to assess the extent to which CDA could be …

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Accounting History: Announcement: The Third Accounting History International Emerging Scholars' Colloquium; Announcement: The Third Accounting History International Emerging Scholars' Colloquium, Academy Of Accounting Historians Jan 2011

Accounting History: Announcement: The Third Accounting History International Emerging Scholars' Colloquium; Announcement: The Third Accounting History International Emerging Scholars' Colloquium, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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In Defense Of Pacioli, Alan Sangster, Gregory N. Stoner, Patricia Mccarthy Jan 2011

In Defense Of Pacioli, Alan Sangster, Gregory N. Stoner, Patricia Mccarthy

Accounting Historians Journal

This paper responds to Basil Yamey's paper in the December 2010 issue of this journal. In that paper, Professor Yamey contradicts some of the points made in our 2008 paper, also in this journal, in which we conclude that Pacioli's Summa de Arithmetica, Geometria, Proportioni et Proportionalita (1494) was written primarily for merchants and their sons. He does so by attempting to explain why Pacioli's exposition of double-entry bookkeeping, De Computis et Scripturis, was neither an effective reference text for merchants nor a satisfactory school text for their sons. We are unconvinced by Professor Yamey's argument and counter it in …

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Two-Currency, Nostro And Vostro Accounts: Historical Notes, 1400-1800, Basil S. Yamey Jan 2011

Two-Currency, Nostro And Vostro Accounts: Historical Notes, 1400-1800, Basil S. Yamey

Accounting Historians Journal

Suppose a merchant in country A has dealings with an agent in country B. The indebtedness between the merchant (principal) and his foreign correspondent (agent) has to be settled in terms of B's currency. Fluctuations in the exchange rate give rise to gains or losses, borne by the merchant. This paper discusses one accounting treatment (in the principal's ledger) of the dealings between domestic principal and foreign agent. It also considers the treatment where the merchant serves as agent for a foreign principal. The discussion is illustrated by references to two 15th century Italian ledgers and to passages in several …

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Academy Of Accounting Historians: Application For 2012 Membership; Application For 2012 Membership, Academy Of Accounting Historians Jan 2011

Academy Of Accounting Historians: Application For 2012 Membership; Application For 2012 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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First External Auditors Of The Hudson's Bay Company, 1866, Gary P. Spraakman Jan 2011

First External Auditors Of The Hudson's Bay Company, 1866, Gary P. Spraakman

Accounting Historians Journal

At the request of shareholders, the Hudson's Bay Company had its financial statements audited for the first time in 1866. Two external auditors were hired, one for the shareholders and one for management. Three inter-related forces led to this decision: (1) most importantly, the company's shareholders demanded audited financial statements, (2) there was emerging in London at the time the capacity and willingness among London accountants to provide external audit services, and (3) the British Parliament passed various acts that required financial statements of companies in other industries to be audited. After a few years, only the management's external auditor …

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From Mellmott To Madoff: History In The (Re) Making, Aida Sy, Tony Tinker Jan 2011

From Mellmott To Madoff: History In The (Re) Making, Aida Sy, Tony Tinker

Accounting Historians Journal

No abstract provided.

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Don’T Burst The Bubble: An Analysis Of The First-Time Homebuyer Credit And Its Use As An Economic Policy Tool, Sarah J. Webber Jan 2011

Don’T Burst The Bubble: An Analysis Of The First-Time Homebuyer Credit And Its Use As An Economic Policy Tool, Sarah J. Webber

Accounting Faculty Publications

In 2008, faced with a looming real estate crisis, Congress hastily acted to stabilize the economy by offering a first-time homebuyer credit. This tax credit was trumpeted as a solution to the excess inventory of homes for sale and to stop the free-fall in home values. The credit, however, failed to deliver on its promises. By analyzing the first-time homebuyer credit, its creation, its implementation and its economic impact, this Article concludes that, when compared to alternative policy solutions, Congress erred in using the tax code to implement a first-time homebuyer credit.

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Two Essays On Governance In Ipo Firms, Palash Deb Jan 2011

Two Essays On Governance In Ipo Firms, Palash Deb

Accounting - Dissertations

In this dissertation we collate a unique hand-collected dataset of 417 IPO firms for the 2001 to 2004 period, and study the effectiveness of governance and signaling mechanisms at an IPO. In chapter 1 our main contention is that current management research on IPOs has primarily looked at how corporate governance variables like board composition and ownership structure affect IPO underpricing, while largely overlooking the implications of these governance structures for long-term liquidity. This is a significant oversight, given the many benefits to IPO issuers from having a liquid stock (e.g., reduced cost of capital, increased external monitoring etc.). We …

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Carnivorous Lions And Herbivorous Asians: How The Recession Has Made A Case For Leadership In Asia, Knowledge@Smu Jan 2011

Carnivorous Lions And Herbivorous Asians: How The Recession Has Made A Case For Leadership In Asia, Knowledge@Smu

Knowledge@SMU

It may seem as if the worse is over. Those oversights and indiscretions which led to the global financial crisis have been exposed and dealt with – or have they? According to Andrew Sheng, renowned economist and distinguished speaker at SMU's Ngee Ann Kongsi Annual Lecture Series, the severity of the crisis is far more extensive than most people believe. Compounding the problem are systemic complexities brought on by "shadow banking", "moral hazards", and the carnivorous lions of Wall Street.

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The Role Of Education And Experience In Cfo Career And Compensation, Candra Chahyadi, Bahaa Abusalim Jan 2011

The Role Of Education And Experience In Cfo Career And Compensation, Candra Chahyadi, Bahaa Abusalim

Faculty Research & Creative Activity

We examine the educational and experience backgrounds of chief financial officers (CFOs) of large and medium firms and investigate how measures of education and experience affect CFO career and compensation. We find that, compared to medium firms, large firms have more CFOs with MBA degrees and fewer CFOs with M.Acc degrees or who are also CPAs, suggesting that large firms prefer CFOs with more general knowledge than CFOs with a specific knowledge. We also find that firm size and CFO’s tenure at their current company consistently dominate measures of education and experience in determining CFO compensation.

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Gold, Gas And Grains: Smartest Investment For The Coming Decade?, Knowledge@Smu Jan 2011

Gold, Gas And Grains: Smartest Investment For The Coming Decade?, Knowledge@Smu

Knowledge@SMU

The disappointing performance of investments like stocks, bonds and real estate during the recent crisis, has only served to accentuate the attractiveness of investing in commodities. With finite supply and voracious demand from countries like China, it seems that the prices of oil, gold, iron and other natural resources could only rise. John Stephenson, of First Asset Investment Management Inc, tells us more in The Little Book of Commodity Investing, why investing in commodities is timely and smart.

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Accounting Trends And Techniques, 65th Annual Survey 2011 Edition, American Institute Of Certified Public Accountants (Aicpa) Jan 2011

Accounting Trends And Techniques, 65th Annual Survey 2011 Edition, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.

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2010-2011 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office. Jan 2011

2010-2011 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2010-2011 Audit Report for Morehead State University.

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Impact Of Adopting The International Financial Reporting Standards On Book-Tax Differences: Evidence From Dutch Listed Companies, Jinky Lunaspe Dagoon Jan 2011

Impact Of Adopting The International Financial Reporting Standards On Book-Tax Differences: Evidence From Dutch Listed Companies, Jinky Lunaspe Dagoon

Theses Digitization Project

This study empirically examines how the adoption of new accounting standards impacts book-tax differences (BTDs) and analyzes the role of changes in accounting rules as an important function of the book-tax income gap. The primary objective of this study is to present preliminary evidence on how the adoption of the International Financial Reporting Standards (IFRS) impacts the book-tax income gap in the case of the public firms in the Netherlands, a country with low book tax alignment. This objective is accomplished through empirical investigation of data on book-tax differences (BTDS) from a sample of Dutch firms listed in the Eupnext …

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Accounting Historians Journal, 2011, Vol. 38, No. 2 [Whole Issue] Jan 2011

Accounting Historians Journal, 2011, Vol. 38, No. 2 [Whole Issue]

Accounting Historians Journal

December issue

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Cpa Client Tax Letter, January/February/March 2011, American Institute Of Certified Public Accountants (Aicpa) Jan 2011

Cpa Client Tax Letter, January/February/March 2011, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Earnings Management Among Firms During The Pre-Sec Area: A Benford's Law Analysis, Jeffrey J. Archambault, Marie E. Archambault Jan 2011

Earnings Management Among Firms During The Pre-Sec Area: A Benford's Law Analysis, Jeffrey J. Archambault, Marie E. Archambault

Accounting Historians Journal

This paper examines the existence of financial statement manipulation in the U.S. during a time period when many of the current motivations did not exist. The study looks for types of manipulations that would be motivated by the pre-SEC operating environment. To examine this issue, a sample of U.S. firms from the 1915 Moody's Analyses of Investments is divided into industrial firms, railroads, and utilities. The railroad and utility companies faced rate regulation during this time period, providing incentives to manipulate the financial reports so as to maximize the rate received. Industrial firms were not regulated. These companies wanted to …

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In Our Opinion… , October 2011, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 2011

In Our Opinion… , October 2011, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.

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In Our Opinion… , March 2011, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 2011

In Our Opinion… , March 2011, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.

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Call For Papers: 13th World Congress Of Accounting Historians, Newcastle Upon Tyne, 17-19 July 2012, Newcastle University. Business School Jan 2011

Call For Papers: 13th World Congress Of Accounting Historians, Newcastle Upon Tyne, 17-19 July 2012, Newcastle University. Business School

Accounting Historians Journal

No abstract provided.

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