Journal of Business and Accounting

Articles

Vol. 10, No. 1, Fall

A Proposed Model to Investigate the Influence of Moral Reasoning and Locus of Control on Cognitive Moral Decision Making
INTRODUCTIONEthics research in the accounting domain is an expanding field of study. A growing number of accounting studies have investigated the relationship between level of moral reasoning and behavior; however, they are relatively narrow in scope....
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Puerto Rico's Corporate Amt Is Declared Unconstitutional as It Violates the Dormant Commerce Clause
INTRODUCTIONWhile current headlines warn of the mounting U.S. debt and the debt obligations of many states and localities, and past headlines have highlighted financial crises and burgeoning debt in places such as Detroit, Illinois, New York, and Greece,...
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The Impact of the Timeliness of Earnings Releases in the U.S. versus European Nations
(ProQuest: ... denotes formulae omitted.)INTRODUCTIONAn efficient and effective capital market needs a transparent financial reporting system to increase investors' confidence in making investment decisions. Financial information should be of high quality...
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Seasonality in the Monthly Returns of Small Stocks: 1926 to 2013
INTRODUCTIONWe explore seasonality in small stocks from various perspectives for the period January 1926 to December 2013. We look at the seasonality firstly for the whole data period, and then to get deeper insight, we look at seasonality in sub-periods...
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Audit Lag in School Districts: An Analysis of Auditor Quality and Governance
(ProQuest: ... denotes formulae omitted.)INTRODUCTIONIn this study we examine predictors of audit reporting lag in school districts located in New York State (NYS). Using survey data collected from school districts located in Long Island, we also explore...
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Inconsistencies in Calculating Self-Employment Taxes: Are the Self-Employed Undercharged?
INTRODUCTIONIn the United States, employers and employees both pay employment taxes, sometimes called FICA taxes. These taxes, which can be divided into the Social Security tax and the Medicare tax, are collected to help fund Social Security and Medicare...
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Oil Industry Fraud: Black Gold Flowing into the Wrong Pipelines
INTRODUCTIONAccording to the Association of Certified Fraud Examiners (ACFE, 2016) Report to the Nation, a typical organization loses 5% of revenue due to fraud. The total estimated loss due to occupational fraud is $6.3 billion. The loss per case was...
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The Differential Impact of Size on Earnings Management Practices of Banks: Evidence from the Financial Crisis of 2008
(ProQuest: ... denotes formulae omitted.)INTRODUCTIONThe financial crisis of 2008, considered by many to be the worst since the Depression of the 1930s, began in the US financial sector but quickly spread to global markets and other sectors of the US...
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Age and Gender Impact on CPA Examination Pass Rates
INTRODUCTIONThe purpose of this paper is to examine the effects of gender and age on CPA examination state pass rates in 2013, 2014, and 2015. The effects of age and gender on pass rates are presented for both first-time and overall examination results....
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Goodwill as a Contra-Equity Account
INTRODUCTIONBoth the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have issued goodwill accounting standards that are essentially converged, except in the area of impairment measurement. Goodwill...
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A Concise History of Professional Accounting Associations
INTRODUCTIONThe history of accounting is thousands of years old and can be traced back to 4000 B.C. where records of income from temples in lower Mesopotamia have been discovered (ICAEW, 2015). According to Peragallo, the earliest double entry records...
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Effectiveness of Auditing Curriculum: Perceptions of Practicing Cpas
INTRODUCTIONThe 2002 Sarbanes-Oxley Act has impacted public accounting firms auditing publicly-held companies and many other stakeholders, including audit committees and internal auditors (Cohen et al, 2013). In addition, the NYSE and NASDAQ stock exchanges...
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Vol. 9, No. 1, 2016

Using Different Probability Distributions for Managerial Accounting Technique: The Cost-Volume-Profit Analysis
(ProQuest: ... denotes formulae omitted.)INTRUDUCTIONThe use of cost-volume-profit (CVP) analysis has application not only in the manufacturing sector but also for financial services entities (Basu et al. 1994). Despite a considerable research literature...
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Sarbanes-Oxley and the Fishing Expedition
INTRODUCTIONMany may remember the corporate accounting scandals involving the collapses of Enron Corporation and WorldCom. Enron, the nation's seventh largest corporation according to its reported revenues, was proven to be a house of cards resulting...
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Effectiveness of Auditing Curricula Revisted
INTRODUCTIONAn important entry-level position for a large number of accounting students is that of auditor. Thus, it is important that these students are well prepared to undertake the duties and assignments of an auditor and to understand the importance...
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An Investigation of Determinants of Operational Efficiency of CPA Firms in the UK
(ProQuest: ... denotes formulae omitted.)INTRODUCTIONIn our previous research (Djerdjouri and Kandiel, 2013), we closely examined the performance and productivity changes of public accounting firms in the United Kingdom by selecting a sample of 43 of...
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An Analysis of Transfer Pricing Policy and Notable Transfer Pricing Court Rulings
INTRODUCTIONAs a result of significant corporate tax disparity between the United States and other developed countries, businesses are exploring and utilizing many options to move income to lower tax nations. A US based company might use foreign marketing...
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Radar Charts and the Paradigm of Cognitive Fit: Implications for Accounting Research and Practice
INTRODUCTIONDecision-makers in all but the smallest organizations typically rely on information supplied by others in the organization as a basis for their decisions. Two aspects of this information are important. First, information must be relevant...
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Impact of Expenses, Turnover and Manager Tenure on Blend Fund Performance
INTRODUCTION AND OVERVIEWEquity mutual funds are often classified by their investment "style," as defined and assigned by Morningstar. Categories are differentiated by size (large cap, mid cap, small cap) in one dimension with investment orientation...
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Changes in Student Moral Reasoning Levels from Exposure to Ethics Interventions in a Business School Curriculum
INTRODUCTION AND BACKGROUNDThere are typically three options for accomplishing specific instruction in business ethics. Business curricula may mandate a course external to the business school in ethics or business ethics specifically from a course within...
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A Teaching Case on the Benefits and Costs of Restaurants Using Opentable Online Restaurant Reservations
INTRODUCTIONJim Riddle stared at the report he had just printed out. It showed that sales for his employer, Classy Cuisine Fine Dining, had been flat for the last five months. Jim had just left a meeting with Classy Cuisine's general manager (GM) and...
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Going Concern: Decision Usefulness or Harbinger of Doom?
BACKGROUNDThe Public Company Accounting Oversight Board's (PCAOB) (2002) AU Section 341 addresses auditors' duties regarding the going concern assumption used in auditing publicly traded firms. Based on American Institute of Certified Public Accountants...
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Cy 2016 Home Health Prospective Payment System Rate Update for Medicare Programs
HH PPS STANDARDIZED NATIONAL 60-DAY EPISODE RATEBeginning October 1, 2000, as required by the Balanced Budget Act (BBA) of 1997 and its related amendments, BBA changed the way it reimbursed home health agencies for Medicare covered home health services...
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Able Accounts: A New Tax Provision for Disabled Americans
INTRODUCTIONAccording to the most recent U.S. Census, as of 2013, approximately 12.6% of the population has a severe mental or physical disability (Employment and Disability Institute, 2013 Disability Status Report, Cornell University, 2015, p. 5). Disabled...
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The Impact of Dodd-Frank on the Economy and Financial Institutions Five Years Later
(ProQuest: ... denotes formulae omitted.)INTRODUCTIONOn July 21, 2010, President Barack Obama signed the Wall Street Reform and Customer Protection Act into law. This Act is commonly known as the DoddFrank Act, bearing the name of its sponsors. The Act...
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Vol. 8, No. 1, 2015

Regulatory Scrutiny, Labor Unions, and Pension Freezes
Editor and Co-authors' note: Upon review and with minor revisions, this research paper was accepted for publication soon before the premature death of Professor John Kim in April 2015. We dedicate this paper to his honor.INTRODUCTIONIn recent years,...
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The Effect of Financial Ratios, Firm Size & Operating Cash Flows on Stock Price: Evidence from the Latin America Industrial Sector
INTRODUCTIONThe purpose of this paper is to determine the effect of financial ratios on stock prices in Latin America. Mexico and Latin America have growing economies, and their publicly traded companies attract investors world-wide due to, in many cases,...
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An Earned Student Loan Repayment Program: A Tax Policy Proposal
INTRODUCTIONA recent report by the Federal Reserve Bank of New York (Abel and Deitz, 2014) indicates that while the aggregate student loan debt exceeds one trillion, nearly 11 percent of loans are in default or severely delinquent. The Fed study examines...
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An Examination of Accountants and Non-Accountants' Perceptions of Auditor Not Reporting a Material Misstatement
INTRODUCTIONMajor business scandals of early 2000 (e.g., Enron, WorldCom) and more recent sub-prime mortgage crisis have raised questions about auditor's independence with respect to the companies they audit. Much of the recent research in this area...
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Stock Buybacks: Is Practice Explained by Management Theory?
INTRODUCTIONStock buybacks by U.S. corporations involves the annual expenditure of hundreds of billions of dollars of corporate cash. This paper looks at the current environment of stock buybacks, the points made in defense of buybacks and the criticisms...
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The Supreme Court Sets Forth the Standard a Taxpayer Must Satisfy to Obtain an Evidentiary Hearing concerning the Good Faith of the IRS in a Summons Enforcement Proceeding
INTRODUCTIONInscribed on the Internal Revenue Service (IRS) building in Washington, D.C., is a quote from former Supreme Court Justice Oliver Wendell Holmes, Jr.: Taxes are what we pay for a civilized society. The collection of taxes is vital to the...
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A CPA Perspective of a Contemporary Auditing Curriculum: Helping to Keep It Relevant
INTRODUCTIONThe Pathways Commission on Accounting Higher Education was created in response to a recommendation from the U.S. Treasury Advisory Committee on the Auditing Profession (U.S. Dept, of Treasury, 2008). The Commission, created by the American...
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The Effect of Recent Internal Revenue Service Missteps on Taxpayer Perceptions
INTRODUCTIONThe origin of the Internal Revenue Service can be traced back 150 years to the Civil War when President Abraham Lincoln and Congress established the Bureau of Internal Revenue (Bureau) in conjunction with the enactment of the first income...
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A Need for a Challenge Culture in Enterprise Risk Management
INTRODUCTIONEnterprise risk management (ERM) has its roots in the late 1990s, as companies searched for ways to provide more effective and proactive containment of their business risks. They sought to put aside the traditional "silo" approach to risk...
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The Desirability of an Integrated Learning Methodology for Enriching Cvp Analysis
(ProQuest: ... denotes formulae omitted.)INTRODUCTIONCVP analysis is based on a set of underlying assumptions. These assumptions are that the following parameters will remain fixed over a relevant range of output volume: fixed costs in total, price per...
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Does Requiring Registration, Testing, and Continuing Professional Education for Paid Tax Preparers Improve the Compliance and Accuracy of Tax Returns? - Us Results
INTRODUCTIONDuring any economic recession, citizens are less likely to file returns and pay owed taxes. At the same time, income levels in the aggregate and therein tax revenues available to collect decline. As tax collections decline, government budgets,...
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An Analysis of Financial Position of Public Colleges and Universities
INTRODUCTIONAlthough higher education in the U.S. is thought to be the best in the world, it is suffering from escalating costs (Immerwahr, 2004; Symonds, 2003). Since the 1990's college tuition and fees have increased by 439% (Callan, 2008). In 2000,...
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A Best Practice Approach to Engage Students for Increased Interest in Tax as a Profession
BACKGROUND AND INTRODUCTIONAnnually, at firm sponsored events for tax faculty a major point of discussion is the shortage of tax graduates for available positions. The number of graduates with an interest in tax is not keeping pace with the need of the...
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CPA Pass Rates in Texas: A 10-Year Analysis
INTRODUCTIONBoth students and institutions involved with accounting education are usually very interested in CPA exam success because it is the necessary requirement for licensure and long-term success in the public accounting profession. While there...
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Attributes, Preparations, and Skills Accounting Professionals Seek in College Graduates for Entry-Level Positions vs. Promotion
INTRODUCTIONWith the growing number of students at degree-granting postsecondary institutions, enrollment has continued to increase in the accounting programs across the country (NCES, 2011). According to the AICPA's latest report on supply of accounting...
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Vol. 7, No. 1, Fall

The Journey from Historical Cost Accounting to Fair Value Accounting: The Case of Acquisition Costs
ABSTRACT: This paper describes the increasing use of fair value accounting under U.S. generally accepted accounting principles (GAAP) compared to the traditional use of historical cost accounting. Acquisition costs, especially for financial assets, used...
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Sarbanes-Oxley Act and the Public Company Accounting Oversight Board's First Eleven Years
ABSTRACT: the sarbanes-oxley act (sox) of 2002 was, no doubt, the most significant accounting and auditing legislation enacted in recent history. One of the major components of this law was the creation of the public company accounting oversight board...
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If a Tree Falls in the Forest, Can You Prove You Own It? - an Instructional Audit Case
ABSTRACTSino-Forest, a Chinese forestry company that trades on the Toronto Stock Exchange, came under fire in the summer of 2011 under allegations that it had improperly inflated its reported revenue and the extent of its timber holdings. After a June...
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The Impact of Changes in Accounting Program Retention Policies
ABSTRACT: With an increasing focus on graduation and retention rates, many programs have reevaluated their policies in order to help students identify early the most suitable major for their individual skill sets. Included in these are retention policies...
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Ethics Education in Texas: How Educators Provide Ethics Courses to Meet the Requirements for CPA Exam Qualifications
ABSTRACTPrior to 2005, ethics topics were integrated throughout the curriculum for accounting education. In July 2005, the Texas State Board of Public Accountancy (TSBPA) implemented a requirement that students pass a 3-credit-hour Ethics course that...
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Specialty Bond Funds: Returns, Expenses, Efficient Markets
ABSTRACT: There is a reduced probability that bond mutual funds can generate economic returns that outpace bond market benchmarks. Given the relatively narrow range of outcomes (compared with equity funds), costs and net returns are inextricably interlinked....
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Taxpayer Perceptions of the Internal Revenue Service
ABSTRACTIn the early months of every year, taxes are on the minds of many US citizens as they prepare to file and pay their most recent federal income taxes. The goals of this research are to study public perceptions of the IRS prior to the reporting...
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The Eleventh Circuit Holds That Exercising a Stock Option Constitutes a Compensatory Transfer of Property under Code Section 83
ABSTRACTIn Davis v Commissioner, 716 F.3d 560, (CA-11, 2013) , the Eleventh Circuit recently ruled that the exercise of stock options by an individual shareholder of a closely held S corporation was taxable as a compensatory transfer of property for...
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Online Accounting Degrees: An Empirical Investigation of CPA Exam Success Rates
ABSTRACT: Online education and degree programs are proliferating. Numerous predominantly online accounting degree programs exist. The National Association of State Boards of Accountancy (NASBA) gathers data on the CPA Exam and offers uniform CPA Examination...
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The Student Loan Crisis: Background, Motivations of Participants, and Regulatory Issues
ABSTRACTThis paper briefly reviews the history of the student loan crisis. It presents some factual data about the absolute volume of student borrowing and its rate of increase, loan default rates, and actual and expected costs of education. It explores...
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The Impact of College Tuition Tax Credits since 1998
ABSTRACT: In 1997, President Bill Clinton signed the Taxpayer Relief Act (P.L. 105-34) into law, which included several targeted tax provisions aimed at assisting middle-income taxpayers in paying for college tuition costs. Two specific enacted provisions...
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The Impact of Sarbanes-Oxley on Bankruptcies and the Effect on Security Prices
ABSTRACTThis study provides empirical evidence regarding the effect of the Sarbanes-Oxley Act (SOX) on the stock price of firms emerging from Chapter 11. Extant literature indicates that the stock price of firms emerging from Chapter 11 tends to be significantly...
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How Do Enterprise Risk Management Concepts Impact Hunting Clubs and Expeditions within an Accounting Environment
ABSTRACT : Enterprise Risk Management (ERM) systems are designed to allow an organization to successfully understand, plan for, and deal with risks that may be present in their organization or environment. According to the COSO model, ERM is an enterprise-wide...
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The Home Health Prospective Payment System Rate Update for Cy 2014
ABSTRACTAs required by the Balanced Budget Act (BBA) of 1997 and its related amendments, Medicare began to reimburse home health agencies under the new Home Health Prospective Payment System (HHPPS) for services beginning October 1, 2000. Under HHPPS,...
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Vol. 6, No. 1, Fall

Have Financial Institutions Benefited from Tarp?
ABSTRACTIn October of 2008, the U.S. Treasury launched the Troubled Asset Relief Program (TARP). The purpose of TARP was to promote stability for financial institutions primarily in association with the subprime mortgage debacle. Upon its inception,...
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Financial Hypertension: An Advisory Assessment of Individual Investor Opportunities Circa 1925
ABSTRACTIn 1925 the dream of exceptional returns drew Main Street investors to Wall Street by the thousands. Long the province of bankers and sophisticated large investors, the public equity markets now played a crescendo chorus of easy riches for small...
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The Laxity of Occ in Enforcing Regulations to Prevent the Subprime Crisis
ABSTRACTThe global economic near meltdown beginning in 2007 was caused by a multitude of factors. This economic debacle was the result of systemic failures in the financial equities, securities insurance, and the subprime debt markets. According to the...
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Voluntary Disclosures and Analysts' Forecast Accuracy
ABSTRACTFor the past 20 years accounting regulatory bodies have recommended companies experiment with disclosing proprietary information that explains their investment potential to investors. Underlying this request for more transparency is the presumption...
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Sustainability Reporting by Universities and Corporations: An Integrated Approach or a Separate Category within the Balanced Scorecard
ABSTRACTThis paper presents background information on the Sustainability Concept, Global Reporting Initiative and the Balanced Scorecard. The sustainability reports of four universities are considered with the University of North Carolina's sustainability...
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Accounting Ethics Education: Proposed Pedagogy Applying Cognitive Moral Development
ABSTRACTAccounting educators and licensing authorities believe ethics should be incorporated into accounting curriculums. Some favor integration into the curriculum over a stand-alone course. This paper presents the advantage of a stand-alone accounting...
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Clawback Provisions, Firm Performance, and Risk Shifting
ABSTRACTThe number of publicly-traded firms that have voluntarily adopted clawback provisions in executive compensation packages has grown significantly since 2005. Section 304 of the Sarbanes-Oxley Act (2002) gives the SEC the power to recover certain...
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The High Court Rules That Post-Petition Income Taxes on the Sale of Farm Assets Are Not Discharged in Chapter 12 Bankruptcy Cases
ABSTRACTIn Hall v. U.S., 132 S. Ct. 1882 (2012), the Supreme Court ruled that federal income tax liabilities due to individual debtors' sales of farm assets during the pendency of a Chapter 12 bankruptcy reorganization are not subject to collection or...
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An Examination of the 1913 Tax Act: The Origination of Modern Taxation Policy
ABSTRACTThis paper reviews in some detail the 1913 tax legislation since it represents the beginnings of modern taxation policy. Earlier attempts to create an income tax based system were not very successful. Most taxes enacted from the Revolutionary...
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Investigating Cross-Sectional Variations in Accounting Issues Coverage: A Content Analysis
ABSTRACTThis study adopts a content analysis to investigate the cross-sectional variations in depreciation methods coverage in ten introductory accounting textbooks in two different time periods (1996 and 2010/11). The results show that the sum-of-the-years'-digits...
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An Analysis of Productivity Changes of Chartered Accounting Firms in the U.K., 2009-2012
ABSTRACTIn this paper we examine the productivity growth as well as efficiency and technical changes in a sample of 43 UK accounting firms between 2009 and 2012. Data Envelopment analysis and the Malmquist index are used to, respectively evaluate performance...
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Integration of Accounting Research and Documentation in Audit Mini-Cases
ABSTRACT:The mini-cases are designed to help students develop the skills to research the Accounting Standard Codification. The mini-cases are also designed to help students improve their writing skills by learning and practicing audit documentation....
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Competition Increases Prices: The Case of Intermediate Accounting Textbooks
ABSTRACTWhile we learn in our economics classes that competition drives down prices, we experience a different reality when we look at the prices of accounting textbooks. The textbook market, including the market for intermediate accounting textbooks,...
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Vol. 5, No. 1, Fall

Corporate Crisis: An Examination of Merck's Communication Strategies in the Vioxx Case
ABSTRACTImage management is essential in crisis situations. This study uses critical analysis to examine Merck's communication strategies in the press when the drug Vioxx was removed from the market. Benoit (1995) and Marcus and Goodman (1991) communication...
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Conflict Minerals Disclosures: A Mandate of the Dodd-Frank Act
ABSTRACTFor certain humanitarian reasons, such as deprivation of financial resources to militant groups that seek arms for nefarious purposes, the civilized world is seeking to eliminate or significantly diminish the trade in "conflict minerals". The...
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Hedging with Currency Etfs: The Implications of Return Dynamics
ABSTRACTThe emergence of currency exchange traded funds (ETFs) has provided an alternative vehicle for both speculation and hedging in the currency markets. Because currency ETFs typically have small minimum transaction sizes and trade like equities,...
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Financial Statement Presentation: A Sneak Peak at the Proposed Format
ABSTRACTUnder current US GAAP and iGAAP (i.e., IFRSs), alternative formats for statement presentation are allowed with transactions/events not necessarily being reported or classified consistently from one statement to another. The FASB and the IASB...
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The Comparative Reporting Impact of the Fasb and Iasb Treatments of Research and Development Expenditures
ABSTRACTIn 2002 The Financial Accounting Standards Board and the International Accounting Standards Board announced their intention to develop high-quality, compatible accounting standards that could be used for both domestic and cross-border financial...
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Ifrs Adoption in Japan: Road Map and Challenges
ABSTRACTThe Japanese government announced the delay of a road map for IFRS adoption for publicly traded companies due to potential costs to Japanese companies already hard hit from the 2011 earthquake and tsunami (The Accountant 2011). Previously, the...
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Issues with Mandatory Audit Firm Rotation
ABSTRACTMandatory audit firm rotation has been discussed by accounting academics, regulators and practitioners for decades. Recently, the Chairman of the PCAOB and the former head of the SEC have stated support for the concept because of the perception...
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The Impact of Tax Incentives on the Location of Manufacturing Facilities
ABSTRACTThis paper illustrates the factors considered by U.S. manufacturing corporations in determining where to locate a new manufacturing facility. The U.S. government, state government, local governing bodies, and foreign governments offer a variety...
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Tax Practitioners and Ordering Effects of Information in an Ethical Decision
ABSTRACTThis study investigates the ordering of information (pro-client or pro-IRS) and its effect on the tax professional's belief of whether to disclose the tax position taken on behalf of the client to the IRS. Tax professionals were assigned to one...
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Anomalies of Tax Legislation: The First-Time Homebuyer Credit
ABSTRACTThe first-time homebuyer tax credit was first legislated in 2008. It was amended in early 2009 and again in November 2009. Previous papers have explained the limitations of and qualifications for the credit, both as originally legislated and...
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A Factor Analysis of the Skills Necessary in Accounting Graduates
ABSTRACTThis study obtains the opinions of two important constituent groups for higher education accounting programs: (1) public accountants and (2) non-public accountants, regarding the importance of accounting-related skills and topics to be covered...
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The Effect of Timing on Student Satisfaction Surveys
ABSTRACTThis study is based on surveys of student satisfaction of a management accounting simulation, used in a sophomore/junior-level managerial accounting course, required for all non-accounting business students. The simulation requires that students,...
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Student Plagiarism and Economic versus Moral Based Pedagogy
ABSTRACTThis study examines the relationship between incidents of plagiarism and ethics pedagogy in a 2x2 full factorial, between subjects, quasiexperimental design using the General Linear Model. An objective surrogate is used to approximate the level...
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