Corporate Finance Commons^™

Just Say 'No', Mark S. Beasley, Joseph V. Carcello, Dana R. Hermanson

Faculty Articles

The article discusses the prevention of financial fraud within corporations and businesses in the United States. The types of individuals named in the U.S. Securities and Exchange Commission (SEC) files are examined. Different fraud techniques are looked at, including sham sales, the recording of conditional sales, and unauthorized shipments. The author discusses the status of firms after fraud disclosure and the implications it has for finance professionals.

Department Of Fisheries Annual Report 1998/99, Department Of Fisheries, Western Australia

Department of Fisheries Annual Reports

In accordance with Section 62 of the Financial Administration and Audit Act 1985, I submit for your information and presentation to Parliament the Annual Report of the Fisheries Department for the financial year ending 30 June 1999.

The Annual Report of Fisheries WA has been prepared in accordance with the provisions of the Financial and Administration and Audit Act 1985 and Secon 263 of the Fish Resouces Management Act 1994.

Qualitative Materiality In Government Audit Planning, Sridhar Ramamoorti, Andrea Lee Hoey

Accounting Faculty Publications

The political sensitivity of the area under audit to adverse media exposure and litigation concerns the nature rather than the size of an amount, such as illegal acts, bribery and corruption, related party transactions, snowballing patterns of error and other risks that grow over time. Qualitative materiality considerations should not be ignored-they can and frequently do influence the nature and scope of governmental audits. Financial Accounting Standards Board Concepts Statement No. 2 defines materiality as the magnitude of an omission or misstatement that would influence the decisions of a user of financial statements. Audit planning needs to incorporate considerations of …

Ethical Choices In Business : By R C Sekhar, New Delhi : Response Books, 1997., Rishikesha T Krishnan

IIMB Management Review

Rishikesha Krishnan is Assistant Professor, Corporate Strategy & Policy, at the Indian Institute of Management Bangalore. He currently teaches the core course Business & Ethical Values in the institute’s Post Graduate Programme in Management.

Department Of Fisheries Annual Report 1997/1998, Department Of Fisheries, Western Australia

Department of Fisheries Annual Reports

In accordance with Section 62 of the Financial Administration and Audit Act 1985, I submit for your information the Annual Report of Fisheries WA for the financial year ending 30 June 1998.

The Annual Report has been prepared in accordance with the provisions of the Financial Administration and Audit 1985 and Section 263 of the Fish Resources Management 1994.

No. 130 1997 November

International Journal for Business Education

SIEC Historical Documents

No. 129 1997 April

International Journal for Business Education

SIEC Historical Documents

Department Of Fisheries Annual Report 1996-1997, Department Of Fisheries, Western Australia

Department of Fisheries Annual Reports

In accordance with Section 62 of the Financial Administration and Audit Act 1985, 1 submit for your information the Annual Report of the Fisheries Department for the financial year ending 30 June 1997.

The Annual Report has been prepared in accordance with the provisions of the Financial Administration and Audit Act 1985 and Section 263 of the Fish Resources Management Act 1994.

No. 128 1996 November

International Journal for Business Education

SIEC Historical Documents

No. 127 1996 April

International Journal for Business Education

SIEC Historical Documents

Department Of Fisheries Annual Report 1995-1996, Department Of Fisheries, Western Australia

Department of Fisheries Annual Reports

In accordance with Section 62 of the Financial Administration and Audit Act 1985, I submit for your information and presentation to Parliament the Annual Report of the Fisheries Department for the financial year ending 30 June 1996.

The Annual Report has been prepared in accordance with the provisions of the Financial Administration and Audit Act 1985 and Section 263 of the Fish Resources Management Act 1994.

No. 126 1995 November

International Journal for Business Education

SIEC Historical Documents

No. 125 1995 April

International Journal for Business Education

SIEC Historical Documents

Decision Framing And Efficiency/Effectiveness Trade-Offs In Auditors' Planning Materiality Judgments, Sridhar Ramamoorti

Accounting Faculty Publications

The exercise of judgment is not only essential to the practice of disciplines such as law, medicine and accounting, but is also what distinguishes these domains as professions (Boritz, Gaber & Lemon, 1987, cited in Gibbins & Mason, 1988). Recent advances in cognitive psychology research have given an impetus to research focusing on the nature of professional judgment, expert-novice cognition, heuristics and biases in decision making as well as decision strategies, the acquisition of knowledge and the effects of experience, and the development of expert/decision support systems (Ashton, 1982a; Smith & Kida, 1991; Chi, Glaser & Farr, 1988). The central …

Department Of Fisheries Annual Report 1994-1995, Department Of Fisheries, Western Australia

Department of Fisheries Annual Reports

In accordance with Section 62 of the Financial Administration and Audit Act 1985, I submit for your information and presentation to Parliament the Annual Report. of the Fisheries Department for the financial year ended 30 June 1995.

The Annual Report has been prepared in accordance with the provisions of the Financial Administration and Audit Act 1985 and Sections 57 and 35M of the Fisheries Act 1905.

Department Of Fisheries Annual Report 1993/94, Department Of Fisheries, Western Australia

Department of Fisheries Annual Reports

In accordance with Section 62 of the Financial Administration and Audit Act 1985, | submit for your information and presentation to Parliament the Annual Report of the Fisheries Department for the financial year ending 30 June 1994.

The Annual Report has been prepared in accordance with the provisions of the Financial Administration and Audit Act 1985 and Sections 57 and 35M of the Fisheries Act 1905.

The report State of Fisheries required under section 57 of the Fisheries Act (1905) is incorporated in the Fisheries Resource Management section of this annual report.

No. 124 1994 November

International Journal for Business Education

SIEC Historical Documents

Earnings Manipulation: A Report By Robert Lavine On The Business Ethics Research Of Kenneth Rosenzweig And Marilyn Fischer, Kenneth Yale Rosenzweig, Marilyn Fischer

Accounting Faculty Publications

This column by Robert LaVine in the Chartered Accountants Journal of New Zealand reports on the research of University of Dayton professors Kenneth Rosenzweig and Marilyn Fischer, "Is Managing Earnings Ethically Acceptable? Surveys Show Age and Seniority Affect Attitudes on Earnings Management," >>> published in the journal Management Accounting.

Report Earnings Accurately, Kenneth Yale Rosenzweig, Marilyn Fischer

Accounting Faculty Publications

As authors of the March article, “Is Managing Earnings Ethically Acceptable?,” we wish to thank Alfred M. King for his letter in the April issue questioning some of the contentions in our article. In a time when corruption seems to be rampant in many aspects of our national life, it is important for accountants to discuss openly what are their ethical responsibilities, and what are the limits to those responsibilities. The credibility of accounting numbers is vital to our success as a profession and as individual accountants. There will be no demand for accounting service if accounting information is not …

No. 123 1994 April

International Journal for Business Education

SIEC Historical Documents

Is Managing Earnings Ethically Acceptable? Surveys Show Age And Seniority Affect Attitudes On Earnings Management, Kenneth Yale Rosenzweig, Marilyn Fischer

Accounting Faculty Publications

Is managing earnings through accounting methods ethically acceptable? That's the question we recently asked a sample group of management accountants. The response to the survey was enlightening. Our survey was designed as a follow-up and extension of the research done by Bruns and Merchant and published in Management Accounting in August 1990. They found that managers disagreed considerably on whether earnings management is ethically acceptable. They also found that in general the respondents thought manipulating earnings via operating decisions was more ethically acceptable than manipulation by accounting methods. Bruns and Merchant were disturbed by these findings. They were concerned that …

Department Of Fisheries Annual Report 1992/93, Department Of Fisheries, Western Australia

Department of Fisheries Annual Reports

In accordance with Section 62 of the Financial Administration and Audit Act 1985, I submit for your information and presentation to Parliament the Annual Report of the Fisheries Department for the financial year ending 30 June 1993.

The Annual Report has been prepared in accordance with the provisions of the Financial Administration and Audit Act 1985 and Sections 57 and 35M of the Fisheries Act 1905.

From this year the State of the Fisheries report will be incorporated into the Annual Report. It is also intended that the State of Fisheries be published as an extract of the Annual Report, …

Managing The Cost Of Federally Sponsored Research At Educational Institutions, Mary J. Brown, Kenneth Yale Rosenzweig

Accounting Faculty Publications

In an era of weak economic ·growth, budget deficits and government spending reductions, limited government resources must be utilized in a manner that maximizes the public welfare. One major use of such resources in recent years has been to fund research and other activities at universities. To shed light on this important area, this article examines current practice in government contracting with educational institutions, reviews recent governmental efforts to control contract costs and investigates ramifications for the affected educational institutions.

No. 121 1993 April

International Journal for Business Education

SIEC Historical Documents

No. 120 1992 November

International Journal for Business Education

SIEC Historical Documents

Department Of Fisheries Annual Report 1991/92, Department Of Fisheries, Western Australia

Department of Fisheries Annual Reports

In accordance with Section 62 of the Financial Administration and Audit Act 1985, I submit for your information and presentation to Parliament the Annual Report of the Fisheries Department for the financial year.

The Annual Report has been prepared in accordance with the provisions of the Financial Administration and Audit Act 1985.

Section 57 of the Fisheries Act 1905 requires me to report to you as to the state of the fisheries of the State and for such report to be laid before both Houses of Parliament.

The Pricing Decision: Balancing The Cost-Based And Market-Based Approaches In Different Industries, Shawn M. Kain, Kenneth Yale Rosenzweig

Accounting Faculty Publications

The objectives of this paper are to discuss cost estimating and pricing issues in four different industries, to analyze methods and strategies that are used in the costing and pricing of products in those industries, and to make general comparisons about costing and pricing techniques.

Accurate projection of costs is essential to the survival of any firm because cost estimates often determine whether a project will be authorized to begin or continue, the amount of resources that will be allocated to a particular product or product line, the prices of products, and the firm's and product line's profitability. Many management …

No. 119 1992 April

International Journal for Business Education

SIEC Historical Documents

Auditing Practices In Singapore, See Liang Foo

Research Collection School Of Accountancy

The accounting profession in Singapore plays an important part in the country's economy because it ensures foreign investors' confidence that their investments are audited by competent, independent, and credible auditors. The emergence of joint stock companies in Singapore was made possible by the Indian Joint Stock Companies Act of 1857. The Act requires every company to maintain proper accounting and other records which will explain sufficiently the transactions and financial position of the company and to enable true and fair profit and loss account and balance-sheet and any documents required to be attached thereto to be prepared from time to …

No. 118 1991 November

International Journal for Business Education

SIEC Historical Documents