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Full-Text Articles in Accounting

Undergraduate Preparation And Dissertation Methodologies Of Accounting Phds Over The Past 40 Years, Marvin L. Bouillon, Sue Ravenscroft Jan 2010

Undergraduate Preparation And Dissertation Methodologies Of Accounting Phds Over The Past 40 Years, Marvin L. Bouillon, Sue Ravenscroft

All Faculty Scholarship for the College of Business

There is a shortage of accounting faculty and this shortage is predicted to worsen in the future. The number of new PhDs in accounting has declined from approximately 200 per year in the late 1980' s and early 1990' s to just over I 00 per year in recent years. Currently, we expect approximately 400 to 500 new accounting faculty positions to open up annually over the next to five to ten years. We believe that there has been a narrowing of the number of PhD candidates coming from fields other than accounting and other business related fields. If this …

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2010-2011 Operating Budget, Morehead State University. Budget & Financial Planning Office. Jan 2010

2010-2011 Operating Budget, Morehead State University. Budget & Financial Planning Office.

Morehead State University Operating Budgets Archive

2010-2011 Operating Budget of Morehead State University.

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2009-2010 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office. Jan 2010

2009-2010 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

2009-2010 Audit Report for Morehead State University.

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Supplementary Information In Relation To The Financial Statements As A Whole; Statement On Auditing Standards, 119, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2010

Supplementary Information In Relation To The Financial Statements As A Whole; Statement On Auditing Standards, 119, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.

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Other Information In Documents Containing Audited Financial Statements; Statement On Audting Standards, 118, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2010

Other Information In Documents Containing Audited Financial Statements; Statement On Audting Standards, 118, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.

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Contents [2010, Vol. 37, No. 1]; Statement Of Policy [2010, Vol. 37, No. 1]; Guide For Manuscript Submission [2010, Vol. 37, No. 1]; Note From The Co-Editors;, Academy Of Accounting Historians Jan 2010

Contents [2010, Vol. 37, No. 1]; Statement Of Policy [2010, Vol. 37, No. 1]; Guide For Manuscript Submission [2010, Vol. 37, No. 1]; Note From The Co-Editors;, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Credit Lyonnais In France (C. 1871-1918): Using Cash Flow Analysis To Assess Risk In Banking;, Nicolas Praquin Jan 2010

Credit Lyonnais In France (C. 1871-1918): Using Cash Flow Analysis To Assess Risk In Banking;, Nicolas Praquin

Accounting Historians Journal

In the absence of accounting rules, financial reports and disclosures were of little use to shareholders and stakeholders before World War I. To offset the unreliability of financial information, several banks, including the Credit Lyonnais, implemented a system of accounting analysis that, in essence, anticipated modern financial-analysis tools based on funds statements and cash-flow statements. This paper, based on the Credit Lyonnais archives, sets out to explain the purpose of this method, to present the different concepts employed, and to show how they interact. The relevance of this model is assessed through two case studies.

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Contingency Theory Perspective On Management Control System Design Among U.S. Ante-Bellum Slave Plantations;, Louis J. Stewart Jan 2010

Contingency Theory Perspective On Management Control System Design Among U.S. Ante-Bellum Slave Plantations;, Louis J. Stewart

Accounting Historians Journal

This paper examines the management control-system design of mid-19th century U.S. slave plantations using a contingency theory framework. Large rice plantations that relied on forced labor and tidal-flow agricultural technology were very profitable for their owners. This paper presents a model that links these favorable operating results to a close fit between the control-system design and three key contingent environmental variables. Absentee owners hired managers to provide on-site oversight and periodic operational reporting. These managers relied on slave drivers to assign individualized daily tasks to the plantation's field hands and monitor their performance. Productive field slaves were rewarded with greater …

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Sprouse's What-You-May-Call-Its: Fundamental Insight Or Monumental Mistake?, Sudipta Basu, Gregory B. Waymire Jan 2010

Sprouse's What-You-May-Call-Its: Fundamental Insight Or Monumental Mistake?, Sudipta Basu, Gregory B. Waymire

Accounting Historians Journal

We critically evaluate Sprouse's 1966 Journal of Accountancy article, which prodded the FASB towards a balance-sheet approach. We highlight three errors in this article. First, Sprouse confuses necessary and sufficient conditions by arguing that good accounting systems must satisfy the balance-sheet equation. Second, Sprouse's insinuation that financial analysts rely on balance-sheet analysis is contradicted by contemporary and current security-analysis textbooks, analysts' written reports, and interviews with analysts. Third, and most crucially, Sprouse does not recognize that the primary role of accounting systems is to help managers discover and exploit profitable exchange opportunities, without which firms cannot survive.

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Announcements [2010, Vol. 38, No. 1]; Academy Of Accounting Historians. 2010 Vangermeersch Manuscript Award; 2nd Eiasm Workshop On Imagining Business Ie University Business School, Segovia, 19-20 May 2011; 22nd Cardiff Business School Accounting And Business History Research Unit Annual Conference At Cardiff University, 6-7 September 2010: Announcement Of Conference And Call For Papers; Conference Announcement: 2010 Research Conference Accounting In Economic Recovery And Reform, September 30, 2010, Columbus, Ohio, Academy Of Accounting Historians Jan 2010

Announcements [2010, Vol. 38, No. 1]; Academy Of Accounting Historians. 2010 Vangermeersch Manuscript Award; 2nd Eiasm Workshop On Imagining Business Ie University Business School, Segovia, 19-20 May 2011; 22nd Cardiff Business School Accounting And Business History Research Unit Annual Conference At Cardiff University, 6-7 September 2010: Announcement Of Conference And Call For Papers; Conference Announcement: 2010 Research Conference Accounting In Economic Recovery And Reform, September 30, 2010, Columbus, Ohio, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Academy Of Accounting Historians: Application For 2010 Membership;, Academy Of Accounting Historians Jan 2010

Academy Of Accounting Historians: Application For 2010 Membership;, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

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Ray Chambers And Ernest Weinwurm - Scholars In Unison On Measurement In Accounting, Graeme Dean, Frank L. Clarke Jan 2010

Ray Chambers And Ernest Weinwurm - Scholars In Unison On Measurement In Accounting, Graeme Dean, Frank L. Clarke

Accounting Historians Journal

Drawing on new evidence (Napier, 2002), we examine how ideas on measurement in accounting developed in the 1950s and 1960s. We show that for the question of measurement to be addressed properly, there is a need to consider the function of accounting. The analysis of private correspondence between Professors Ray Chambers (Sydney University, Australia) and the U.S.'s Ernest Weinwurm (DePaul University, Chicago) reveals that those ideas were nurtured in a way not previously disclosed. We provide unequivocal insights into how the latter, a scholar relatively unknown in accounting, mentored the former through the maturation of Chambers' accounting measurement ideas following …

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

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

Accounting Historians Journal

No abstract provided.

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Accounting And Financial Reporting By A Late 18th Century American Charity, Roger B. Daniels, Mike Braswell, Jesse D. Beeler Jan 2010

Accounting And Financial Reporting By A Late 18th Century American Charity, Roger B. Daniels, Mike Braswell, Jesse D. Beeler

Accounting Historians Journal

Empirical research to date has neglected accounting and external financial reporting among 18th century American charitable institutions. Contemporary understanding of 18th century American practices is supported by evidence relating to commercial transactions primarily among colonial merchants. Our study examines the accounting and financial reporting of the Charleston Orphan House, the first municipal orphanage in America, from its inception in 1790 through its first five years of operations. The institution was established by city ordinance in 1790 which required the institution to keep a book of fair and regular accounts of all receipts and expenditures which will be subject at all …

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Development Of Modern Auditing Standards: The Strange Case Of Raymond Marien And The Fraud At Interstate Hosiery Mills, 1934-1937, Jan Richard Heier, Maria A. Leach-Lopez Jan 2010

Development Of Modern Auditing Standards: The Strange Case Of Raymond Marien And The Fraud At Interstate Hosiery Mills, 1934-1937, Jan Richard Heier, Maria A. Leach-Lopez

Accounting Historians Journal

In February 1938, the police arrested Raymond Marien, a small, bookish man, for forging checks at Interstate Hosiery Mills, Inc. During the ensuing investigation, the New York Attorney General's office found that Marien had juggled the books of the corporation and that these accounting irregularities inflated Interstate Hosiery Mills' assets by $1.9 million or about 40% of the company's assets. In an irony of history, the company's external auditors, as it turned out, employed Marien. The extensive investigation conducted by the SEC into Marien's manipulations found that, save for forged checks amounting to about $2,000, Marien and others were exonerated …

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Changing Legitimacy Narratives About Professional Ethics And Independence In The 1930'S Journal Of Accountancy, Diane Roberts Jan 2010

Changing Legitimacy Narratives About Professional Ethics And Independence In The 1930'S Journal Of Accountancy, Diane Roberts

Accounting Historians Journal

The 1930s in the U.S. were marked by an economic crisis, governmental regulatory response, and a significant audit failure. This paper examines the profession's struggle for legitimacy during these times through its choice of narratives regarding professional ethics and independence as revealed in the national professional organization's monthly, the Journal of Accountancy. Initially ethics is a state-of-mind or narrative of character was used but transitioned to a more objectively determinable narrative of technique as the decade progressed. To counter governmental regulation, the profession attempted to shift the independence discourse away from regulation of accountants to regulation of client companies.

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Patterns Of Accounting History Literature: Movements At The Beginning Of The 21st Century, Juan Banos-Sanchez Matamoros, Fernando Gutierrez-Hidalgo Jan 2010

Patterns Of Accounting History Literature: Movements At The Beginning Of The 21st Century, Juan Banos-Sanchez Matamoros, Fernando Gutierrez-Hidalgo

Accounting Historians Journal

This paper addresses and updates the challenge made by Carmona [2004] regarding the need to broaden the accounting history literature into periods, settings, and sectors outside those traditionally published in specialist journals. For this purpose, we review three international journals the Accounting Historians Journal; Accounting, Business & Financial History; and Accounting History and two national publications Rivista di Contabilita e Cultura Aziendali (Italy) and De Computis (Spain) over the period 2000-2008. The results show changes in the publishing patterns of accounting history research. We also explore whether non-Anglo-Saxon researchers have widened the settings, periods, and sectors studied from those of …

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Market For Luca Pacioli's Summa De Arithmetica: Some Comments, Basil S. Yamey Jan 2010

Market For Luca Pacioli's Summa De Arithmetica: Some Comments, Basil S. Yamey

Accounting Historians Journal

This paper explains why Pacioli's exposition of double-entry bookkeeping, published in his Summa of 1494, was neither an effective reference text for merchants nor a satisfactory text for their sons. In doing so, the paper contradicts some of the points made in the interesting and wide-ranging article by Sangster, Stoner, and McCarthy in the June 2008 issue of this journal.

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Contents [2010, Vol. 37, No. 2]; Statement Of Policy [2010, Vol. 37, No. 2]; Guide For Manuscript Submission [2010, Vol. 37, No. 2; Thanks From The Co-Editors, Academy Of Accounting Historians Jan 2010

Contents [2010, Vol. 37, No. 2]; Statement Of Policy [2010, Vol. 37, No. 2]; Guide For Manuscript Submission [2010, Vol. 37, No. 2; Thanks 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 Thanks from the Co-Editors.

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Cpa Client Tax Letter, January/February/March 2010, American Institute Of Certified Public Accountants (Aicpa) Jan 2010

Cpa Client Tax Letter, January/February/March 2010, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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The Impact Of Groups And Decision Aid Reliance On Fraud Risk Assessment., Anna Alon, Peggy Dwyer Jan 2010

The Impact Of Groups And Decision Aid Reliance On Fraud Risk Assessment., Anna Alon, Peggy Dwyer

Faculty Publications

The purpose of this paper is to investigate how the brainstorming component of Statement of Auditing Standards (SAS) No. 99 influences decision aid use and reliance, and the effectiveness of fraud risk assessment. The research framework links the influences of the fraud assessment setting and decision aid reliance. The hypotheses are tested in an experiment with two manipulated factors: setting (group or individual) and decision aid (provided or not provided). The results of the study provide insight on how the brainstorming impacts fraud risk assessment, decision aid use and decision aid reliance. The results show that groups using a decision …

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Moving Towards A Culturally Diverse Accounting Profession, Elizabeth K. Jenkins, M. Calegari Jan 2010

Moving Towards A Culturally Diverse Accounting Profession, Elizabeth K. Jenkins, M. Calegari

Faculty Publications

This paper discusses the increasing diversity in the accounting profession. Evidence is presented substantiating that over one third of recent accounting graduates are from ethnic minority backgrounds, the majority of whom are Asian/Pacific Islanders. In our university specific data, we find an even higher percentage (71%) of ethnic minorities receiving accounting degrees, with Asian/Pacific Islanders as the majority group. We also show that over one fourth of new accounting graduates hired by accounting firms are ethnic minorities of which fifty percent are Asian/Pacific Islanders.

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Corporate Social Responsibility And Earnings Reporting, Mary F. Calegari, T. Chotigeat, M. A. Harjoto Jan 2010

Corporate Social Responsibility And Earnings Reporting, Mary F. Calegari, T. Chotigeat, M. A. Harjoto

Faculty Publications

Despite increasing interests on corporate social responsibility (CSR) activities among managers, the relationship between CSR and firm value through earnings reporting quality is still unclear. Absence of a strong positive effect of CSR on firm value has led researchers to believe that CSR is a res ult of a principal-agent issue between shareholders and managers. This study argues CSR represents a corporate culture that influences how a corporation reports its earnings. CSR influ ences earnings reporting ·instead ofearnings reporting drives CSR to delude shareholders. CSR induces better earnings reporting quality, therefore, CSR has an indirect but positive effect on firm …

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An Integrative Model Of It Continuance: Applying Measures Of Intention, Prior It Use, And Habit Strength Across Conditions Of Sporadic And Frequent It Use, E. Vance Wilson, Nancy K. Lankton Jan 2010

An Integrative Model Of It Continuance: Applying Measures Of Intention, Prior It Use, And Habit Strength Across Conditions Of Sporadic And Frequent It Use, E. Vance Wilson, Nancy K. Lankton

Accounting Faculty Research

This paper is motivated by the desire to integrate and expand two recent literature streams, one that models effects of prior IT use and habit strength on continued IT use and another that studies how to apply such models to IT that are used in a characteristically sporadic manner. We find joint predictions of continuance intention, prior IT use, and habit strength within our research model are superior to subsets of the model across the range of frequency we studied. However, subsets of the model are able to provide reasonable predictions where all measures are not available.

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A Re-Balanced Scorecard: A Strategic Approach To Enhance Managerial Performance In Complex Environments, Joseph H. Callaghan, Arline Savage, Steven Mintz Jan 2010

A Re-Balanced Scorecard: A Strategic Approach To Enhance Managerial Performance In Complex Environments, Joseph H. Callaghan, Arline Savage, Steven Mintz

Accounting

This paper is a proposal to develop conceptual and practical frameworks for evolving corporations seeking to improve their managerial performance in complex environments with actionable strategies for dealing with social, environmental and corporate governance issues. These frameworks are coalesced by social contract theory that extends the traditional view of the firm as a nexus of contracts to a broader view of the firm as a nexus of social contracts. A re-balanced scorecard is proposed to induce and evaluate management performance that captures important dimensions and aspects of the frameworks established for firms strategically choosing to change their long term objectives …

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Ethical Concerns About The Online Sale Of Instructor-Only Textbook Resources, Arline Savage, Mark G. Simkin Jan 2010

Ethical Concerns About The Online Sale Of Instructor-Only Textbook Resources, Arline Savage, Mark G. Simkin

Accounting

Yes, your test bank and solutions manual are for sale and it is very easy for your students to acquire them. Using a stakeholder framework, we analyze the ethical issues involved in acquiring, using, and distributing these instructional resources by individuals besides the professors for whom they are intended. We also discuss countermeasures that stakeholders might use to deal with this latest development.

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Standard Setters Panel Discussion: How Management And Auditors Should Be Making And Evaluating Judgments, Martin Baumann, John Fogarty, Phil Wedemeyer, Roger Martin Jan 2010

Standard Setters Panel Discussion: How Management And Auditors Should Be Making And Evaluating Judgments, Martin Baumann, John Fogarty, Phil Wedemeyer, Roger Martin

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.

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Accounting Historians Journal, 2010, Vol. 37, No. 1 [Whole Issue] Jan 2010

Accounting Historians Journal, 2010, Vol. 37, No. 1 [Whole Issue]

Accounting Historians Journal

June issue

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Accounting Trends And Techniques, 64th Annual Survey 2010 Edition, American Institute Of Certified Public Accountants (Aicpa) Jan 2010

Accounting Trends And Techniques, 64th Annual Survey 2010 Edition, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.

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In Our Opinion… , March 2010, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 2010

In Our Opinion… , March 2010, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.

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