Showing 1 - 10 of 23
This research is designed to gain an understanding of how accounting students respond to realistic, business ethical dilemmas. Prior research suggests that accounting students exhibit lower levels of ethical reasoning compared to other business and non-business majors. This study uses the...
Persistent link: https://www.econbiz.de/10009434041
The current and increasing advances in computer technology has afforded more ubiquitous use of multimedia design for information presentation. This research addresses university facultyâs use of web media objects: text, images/graphics, animation, audio and video (Oracle, Inc., 1996) for their...
Persistent link: https://www.econbiz.de/10009434056
Activity-Based Costing is presented in accounting text books as a costing system that can be used to make valuable managerial decisions. Accounting journals regularly report the successful implementations and benefits of activity-based costing systems for particular businesses. Little...
Persistent link: https://www.econbiz.de/10009434142
This dissertation explores three current issues relevant to the accounting and business communities by empirically examining the effect these issues have on the bond credit market. The first study examines the effect earnings predictability has on both the initial bond rating and the initial...
Persistent link: https://www.econbiz.de/10009433757
Public criticism ofexecutive pay has increased significantly inrecent years. Shareholders express concernthat the level of pay to many executives doesnot match the level of increase in shareholderwealth. The government has even gotteninvolved in the issue by changing tax lawsrelated to...
Persistent link: https://www.econbiz.de/10009433964
Environmental remediation liabilities are generated primarily as a result of past actions by a firm. The most important of these liabilities for domestic U.S. firms are related to Superfund sites as designated by the Environmental Protection Agency (EPA). These liabilities are important for...
Persistent link: https://www.econbiz.de/10009433969
The need to develop appropriate computer training techniques has led to an explosion of research in information systems. One of the most recent studies was conducted by Compeau and Higgins (1995) in which two training methods were examined in the context of Social Cognitive Learning Theory...
Persistent link: https://www.econbiz.de/10009434023
The purpose of this research is to examine whether accounting methods for business combinations (purchase and pooling-of-interests accounting) have a different effect on firmsâ market value of equity in the combination year and thereafter. In particular, after the accounting method is no longer...
Persistent link: https://www.econbiz.de/10009434050
This study investigates the relationship between threevisual representations (two-dimensional, three-dimensionalfixed, and three-dimensional rotatable) of multidimensionaldata, and the subjects' ability to make predictions basedon the data. Output of a momentum accounting system wassimulated and...
Persistent link: https://www.econbiz.de/10009434063
This dissertation investigates auditor independence by examining the effects of various factors on independence, both in fact and as perceived by several distinct groups. The first study examines the effects of auditing students cognitive moral development and client risk on students judgments...
Persistent link: https://www.econbiz.de/10009434067