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Articles 9361 - 9390 of 40108
Full-Text Articles in Accounting
Academy Of Accounting Historians: Application For 2010 Membership; Application For 2010 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2010 Membership; Application For 2010 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Financial Reporting In 1920: The Case Of Industrial Companies;, Jeffrey J. Archambault, Marie E. Archambault
Financial Reporting In 1920: The Case Of Industrial Companies;, Jeffrey J. Archambault, Marie E. Archambault
Accounting Historians Journal
This study uses the 1920 Moody's Analysis of Industrial Investments to assess the extent of financial reporting by U.S. industrial companies. The reporting of an income statement and a balance sheet, as well as the amount of disclosure in both of these statements, is examined empirically to determine which economic factors influence this reporting. The results show that corporate-governance, operating, and financing factors all significantly influence the reporting of financial statements and the extent of disclosure within those statements. However, the significant factors vary across the two financial statements and the two decisions considered (reporting a particular statement and the …
Accounting Historians Journal, 2010, Vol. 37, No. 2 [Whole Issue]
Accounting Historians Journal, 2010, Vol. 37, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Ifrs Accounting Trends And Techniques, American Institute Of Certified Public Accountants (Aicpa)
Ifrs Accounting Trends And Techniques, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
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.
Audit Committee Members’ And Managers’ Financial Incentives And The Materiality Of Financial Statement Misstatements, Marsha B. Keune, Karla M. Johnstone
Audit Committee Members’ And Managers’ Financial Incentives And The Materiality Of Financial Statement Misstatements, Marsha B. Keune, Karla M. Johnstone
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Principles-Based Versus Rules-Based Accounting Standards: The Influence Of Standard Precision And Audit Committee Strength On Financial Reporting Decisions, Christopher P. Agoglia, Timothy S. Doupnik, George T. Tsakumis
Principles-Based Versus Rules-Based Accounting Standards: The Influence Of Standard Precision And Audit Committee Strength On Financial Reporting Decisions, Christopher P. Agoglia, Timothy S. Doupnik, George T. Tsakumis
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
When Is Trusted Advice Not Trustworthy? How Affiliation And Advice Quality Influence Auditors’ Evaluation And Use Of Advice, Kathryn Kadous, Justin Leiby, Mark E. Peecher
When Is Trusted Advice Not Trustworthy? How Affiliation And Advice Quality Influence Auditors’ Evaluation And Use Of Advice, Kathryn Kadous, Justin Leiby, Mark E. Peecher
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Review And Model Of Auditor Judgments In Fraud-Related Planning Tasks, Jacqueline Hammersley
Review And Model Of Auditor Judgments In Fraud-Related Planning Tasks, Jacqueline Hammersley
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Audit Partners Panel Discussion: How Are We Dealing With The Increased Level Of Judgment?, Hal Zeidman, Brian Richson, Leroy Dennis, Bill Messier
Audit Partners Panel Discussion: How Are We Dealing With The Increased Level Of Judgment?, Hal Zeidman, Brian Richson, Leroy Dennis, Bill Messier
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Importance Of Auditor Judgment In Improving Audit Quality, W. Robert Knechel
Importance Of Auditor Judgment In Improving Audit Quality, W. Robert Knechel
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Equational Zero Vector Databases, Non-Equational Databases, And Inherent Internal Control, Roberta Ann Barra, Arline Savage, Jeff J. Tsay
Equational Zero Vector Databases, Non-Equational Databases, And Inherent Internal Control, Roberta Ann Barra, Arline Savage, Jeff J. Tsay
Accounting
Equational zero vector accounting systems, based on duality principles and the double-entry model, were designed as ontological control systems to help prevent and detect fraud and errors inherent in non-equational, single-entry systems. Non-equational systems lend themselves to fraud and errors to a larger degree because the internal control inherent in an equational zero vector system has no substitute. We use an analytical analysis methodology to show that an equational zero vector system provides superior inherent internal control over data completeness and data reliability. In the accounting information systems area, the most popular modern non-equational system, the resource-event-agent model, is increasingly …
Women Accountants In The 1880 Us Federal Census: A Genealogical Analysis, Diane H. Roberts
Women Accountants In The 1880 Us Federal Census: A Genealogical Analysis, Diane H. Roberts
Accounting
This historical census micro-data project examines the characteristics of women who self report as accountants in the 1880 US Federal Census. Using the data provided by the actual Census forms the demographic, familial, and economic characteristics of women accountants are examined and found to be quite different from the experience of accountants overall found by Lee [2007]. A fairly clear picture of a typical 1880 female accountant emerged and analysis of their multi-generational families gave insight into the changing occupational landscape of the period. Almost all women accountants were US born of US born parents and most did not migrate …
Analysis Of Xbrl Literature: A Decade Of Progress And Puzzle, Saeed Roohani, Zhao Xianming, Ernest Capozzoli, Barbara Lamberton
Analysis Of Xbrl Literature: A Decade Of Progress And Puzzle, Saeed Roohani, Zhao Xianming, Ernest Capozzoli, Barbara Lamberton
Faculty Articles
XBRL (eXtensible Business Reporting language) was recently, in 2008, in its 10th year. The concept was articulated in 1998 by Charles Hoffman, known as XFRML (eXtensible Financial Reporting Mark Up Language) to facilitate the business reporting process and improve financial reporting. The objective of this paper is to examine a decade (1998-2008) of XBRL articles published in various publications including trade, practitioner and academic journals to identify trends and patterns, milestones, and organizations actively contributed to this development. Another goal is to assess public perceptions of XBRL, its capabilities and its future. We examined published articles where XBRL appeared either …
Cpa Expert 2010 Winter, American Institute Of Certified Public Accountants (Aicpa)
Cpa Expert 2010 Winter, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Bulletin, January 2010, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, January 2010, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
The Design And Implementation Of An Enlivened Ifrs Course, Mark Holtzblatt, Norbert Tschakert
The Design And Implementation Of An Enlivened Ifrs Course, Mark Holtzblatt, Norbert Tschakert
Business Faculty Publications
In the Spring/2009 semester, with the financial support of a PricewaterhouseCoopers IFRS Ready Grant, a new course was developed that focused on International Financial Reporting Standards (IFRS). The course design goal was to choose the optimal combination of pedagogical tools and topics to create an effective, engaging and stimulating course plan. The course incorporates the online e-IFRS created by the International Accounting Standards Board (IASB), e-Learning IFRS Modules from the global accounting firm of Deloitte and IFRS Expert online videos and webcasts from corporate and various institutional and academic institutions. The pedagogical techniques described herein are also applicable to introductory …
Not-For-Profit Entities : Accounting Trends & Techniques : Financial Statement Reporting And Disclosure Practices, American Institute Of Certified Public Accountants (Aicpa)
Not-For-Profit Entities : Accounting Trends & Techniques : Financial Statement Reporting And Disclosure Practices, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
On His Majesty's Secret Service: Accounting For The Secret Service In A Time Of National Peril 1782-1806;, Warwick Funnell
On His Majesty's Secret Service: Accounting For The Secret Service In A Time Of National Peril 1782-1806;, Warwick Funnell
Accounting Historians Journal
Reforms to the civil list in the late 18th century in England sought to deny the Crown opportunities to use its civil-list funds and sinecures to buy influence in Parliament and, thereby, diminish constitutional protections for liberty. Among the most important reforms were tighter accounting requirements for civil-list spending, including that for the secret services. The unique nature and purpose of the home and foreign secret services, which were the responsibility of the Crown and paid from civil-service funds, resulted in accounting controls which depended upon additional measures to provide Parliament with greater control over spending and enhanced accountability. These …
Center For Audit Quality Panel Discussion: What We Observe Happening In The New Environment, William Ezzell, Randy Fletchall, Cindy Fornelli
Center For Audit Quality Panel Discussion: What We Observe Happening In The New Environment, William Ezzell, Randy Fletchall, Cindy Fornelli
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Effects Of Uncertainty And Disclosure On Auditors’ Fair Value Materiality Decisions, Jeremy .B. Griffin
Effects Of Uncertainty And Disclosure On Auditors’ Fair Value Materiality Decisions, Jeremy .B. Griffin
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Auditing Symposium Xx, Proceedings Of The 2010 Deloitte/University Of Kansas Symposium On Auditing Problems, James A. Heintz
Auditing Symposium Xx, Proceedings Of The 2010 Deloitte/University Of Kansas Symposium On Auditing Problems, James A. Heintz
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Growing Up Financially Literate: A Lifelong Curriculum, Amanda J. Brown
Growing Up Financially Literate: A Lifelong Curriculum, Amanda J. Brown
Mahurin Honors College Capstone Experience/Thesis Projects
This work ventures to find a solution to one source of economic instability: financial illiteracy. The inability to manage money, caused by a lack of education, has led to poor decision making. These bad decisions can lead to a number of financial hardships, as well as emotional and physical problems. Better education can combat all of these symptoms and lead to a healthier financial future. Growing Up Financially Literate attempts to help close the curriculum gap surrounding financial literacy by recognizing that the gap does not only exist in a single age group. Financial education cannot stop with any one …
2009-2010 Financial Summary, Morehead State University. Budget & Financial Planning Office.
2009-2010 Financial Summary, Morehead State University. Budget & Financial Planning Office.
Morehead State University Financial Summaries Archive
2009-2010 Financial Summary of Morehead State University.
Social Exchange And Post-Employment Citizenship: Evidence From Public Accounting, David N. Herda
Social Exchange And Post-Employment Citizenship: Evidence From Public Accounting, David N. Herda
Accounting Dissertations - Archive
In this study I examine why some ex-employees more than others choose to benefit their former firm (post-employment citizenship). The study is based on social exchange theory and involves former employees of a Big Four accounting firm. Among individuals who left the firm voluntarily, post-employment citizenship was found to be predicted by a two-phase social exchange relationship between employees and the firm, and the two-phases, represented by during-employment perceived organizational support and during-employment organizational commitment, partially mediated the relationship between during-employment organizational fairness and post-employment citizenship. For layoff victims, I extend Brockner, Tyler, and Cooper-Schneider's (1992) research on the interaction …
The Internal Control Provisions Of Sarbanes-Oxley Act And Quality Of Interim Earnings, Lei Han
The Internal Control Provisions Of Sarbanes-Oxley Act And Quality Of Interim Earnings, Lei Han
Accounting Dissertations - Archive
This study examines the change in the quality of interim earnings around the enactment of Sarbanes-Oxley Act (SOX) and whether the change differs between interim and annual earnings by focusing on the impact of internal control provisions. In particular, two hypotheses are tested in this study. First, the quality of interim earnings improves after the SOX. Second, the gap in earnings quality between annual and interim reporting decreases after the SOX. Prior research indicates that the quality of interim earnings is lower because managers have more discretion in interim reporting and interim earnings are only subject to review which involves …
Exploring Sustainability Practices And Reporting At Musgrave Group: A Case Study Of An Irish Private Company., Rebecca Maughan, Brendan O'Dwyer
Exploring Sustainability Practices And Reporting At Musgrave Group: A Case Study Of An Irish Private Company., Rebecca Maughan, Brendan O'Dwyer
Conference papers
The purpose of this paper is to present the findings of a case study of a large Irish company, Musgrave Group, which has been engaged in sustainability practices and reporting since the late 1990s. In doing so the paper provides an in-depth account firstly of the internal motivations for the company’s engagement with sustainability practices and reporting and secondly of the process through which the sustainability practice gained internal support and began to be integrated into the day to day activities of the company. The case study of the company involved a series of interviews with key participants in the …
The Role Of Fair Value Accounting In Bank Failures: 2001-2010, Jacob Edward Eugene Spring
The Role Of Fair Value Accounting In Bank Failures: 2001-2010, Jacob Edward Eugene Spring
CMC Senior Theses
Over the Past two and a half years banks have failed at the fastest pace since the Great Depression. These rapidly mounting bank failures have rekindled a debate surrounding the use of fair value accounting, with many arguing that fair value has exacerbated the severity of the recent financial crisis through asset devaluation and the forced sale of assets in an effort to meet capital requirements. This paper seeks to test if an entity’s exposure to fair value which includes assets available-for-sale, trading assets, and loans held-for-sale as a percent of total assets increases the probability of bank failure through …
Required Supplementary Information; Statement On Auditing Standards, 120, American Institute Of Certified Public Accountants. Auditing Standards Board
Required Supplementary Information; Statement On Auditing Standards, 120, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Bankruptcy As A Corporate Strategy : Implications For Turnover In The Top Management Team And Board Of Directors, Cynthia Lane Krom
Bankruptcy As A Corporate Strategy : Implications For Turnover In The Top Management Team And Board Of Directors, Cynthia Lane Krom
Legacy Theses & Dissertations (2009 - 2024)
This paper examines Chapter 11 bankruptcy as a corporate strategy, segregating filings for corporate reorganization in the U.S. from 1998 through 2007 into those due to financial distress (FDB) and those believed to be for risk-management purposes (RMB). Twenty-seven RMB and 199 FDB firms were compared to each other, and to 226 matched non-bankrupt firms. Altman's Z-score clearly differed between the RMB and FDB firms, suggesting that the two are separate constructs financially as well as legally. A subset of 81 firms (the 27 RMB matched to 27 non-bankrupt and 27 FDB) were studied for turnover among the members of …